Research and analysis Here are the simple steps Sikika took to arrive at its findings. 1. In Tanzania the annual Controller and Auditor General (CAG) report identifies a range of questionable expenditures. Guided by findings in earlier CAG reports about questionable expenditures by the MoHSW, Sikika examined the Ministry’s budget proposal of 2008-09 and identified some problematic budget lines. Simple line-by-line addition resulted in shocking numbers: “Unnecessary Expenditures” in MoHSW’s budget 2008-09 Item Amount in TSh Workshops/training 3,936,743,900 Overseas and local travel 1,649,302,200 Allowances 22,627,302,307 Vehicles 6,001,509,282 Total 34,214,857,689 2. In order to examine government-wide “unnecessary expenditures,” Sikika devel­ oped categories that would be easy to understand and comparable over time. It looked through the whole budget, noting line items of recurrent expenditures that appeared consistently across ministries. It developed six overarching categories of “unnecessary expenditures:” 1. Training (domestic and overseas); 2. Allowances (discretionary, non discretionary, and in-kind); 3. Travel (domestic and overseas); 4. Fuel, oil, and lubricants; 5. Purchase of new vehicles; 6. Hospitality. Of course, not all such expenditures can automatically be labeled as “unneces­ sary.” Nonetheless, Sikika decided to single out these items, because they knew that in Tanzania allowances, train­ing funds, and related expenditure are often used for political patronage or as perks for underpaid civil servants. Trainings are thus con­ducted in expensive hotels, and officials are paid allowances to attend them. Vehicles purchased are often lux­ury vans. 3. Each year when the new budget books are tabled in Par­liament, Sikika updates its file on “unnecessary expenditures”. This allows it to identify trends among ministries and de­partments, as well as trends within specific agen­cies. Comparisons over three years allowed Sikika to document that while overall allocations to the categories decreased by 22 percent from 2008-09 to 2010-11, training carried the brunt of the reduction, with its allocation cut by 80 p� ercent over two fiscal years. Allowances, on the other hand, kept increasing. Reductions were also not uniform across minis­tries, departments and agencies. For example, Public Debt and General Ser­vices reduced its allowances from TSh 4 billion (US$ 2.98 million) to TSh 307 mil­lion (US$ 226,000), while the Electoral Commission increased allowances from TSh 389 million (US$ 290,000) to TSh 27.3 billion (US$ 20 million). Advocacy and outreach Strategy 1: High-level advocacy Sikika first presented its analysis to the Health Financing Technical Working Group, which plays an advisory role to the health sector. It did not make a significant impact on that group. The analysis was presented again, some months later, to the annual Health Sector Review, another gathering of government, donors, and CSOs, under the leadership of the Ministry of Health and Social Welfare. Presenting the analysis at that Review paid off, as was already mentioned. It seems that Sikika’s high-level approach— within a space convened by the MoHSW, but in which other key players, such as donors, were also present—was a good strategic choice. The space provided direct

Select target paragraph3