The Public Finance (Treasury Single Account) Regulations, 2020
This section only lists the main topics covered by the regulation: preliminary provisions, administrative provisions, and TSA operations.
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- Tanzania
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- Regulation
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- The Public Finance (Treasury Single Account) Regulations, 2020
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- en
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Statute overview
About this statute
This section only lists the main topics covered by the regulation: preliminary provisions, administrative provisions, and TSA operations. This section is about the manner and procedures for funding TSA and Sub-TSA. This section lists TSA monitoring topics, including operation time, fund transfers, remittances, unspent funds, reconciliation, and related communication. These Regulations may be cited as the Public Finance (Treasury Single Account) Regulations, 2020. These Regulations apply to ministries, government departments, agencies, Regional Secretariats, Sub Treasuries, Local Government Authorities, and the Bank of Tanzania.
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Provisions of The Public Finance (Treasury Single Account) Regulations, 2020
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Section 7
AI-assisted research summary: This section only lists the main topics covered by the regulation: preliminary provisions, administrative provisions, and TSA operations.
7. PART I PRELIMINARY PROVISIONS Citation. Application. Interpretation. PART II ADMINISTRATIVE PROVISIONS Role of Paymaster General. Role of Accountant General. Role of accounting officers. Role of the Bank. PART III OPERATIONS OF TSA TSA users. Approval, registration and issuance of token.
Part
PART III
- 10 Verify source ↗
Manner and procedures for funding TSA and Sub-TSA
AI-assisted research summary: This section is about the manner and procedures for funding TSA and Sub-TSA.
10. Manner and procedures for funding TSA and Sub-TSA. - 17 Verify source ↗
Monitoring of TSA
AI-assisted research summary: This section lists TSA monitoring topics, including operation time, fund transfers, remittances, unspent funds, reconciliation, and related communication.
17. Monitoring of TSA. Time of operation of TSA. Transfer of funds. Remittance of funds from Sub-TSA and deposit accounts. Handling of unspent and unapplied funds. Reconciliation. Communication related to TSA operations. 1 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) _________ SCHEDULE _________ 2 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) THE PUBLIC FINANCE ACT, (CAP. 348) ______ REGULATIONS _____ (Made under section 11C) ______ THE PUBLIC FINANCE (TREASURY SINGLE ACCOUNT) REGULATIONS, 2020 PART I PRELIMINARY PROVISIONS Citation - 8 Verify source ↗
(1) There shall be registered TSA users who shall
AI-assisted research summary: Registered TSA users must access TSA services, and the accounting officer must appoint a designated officer and apply for that officer’s registration with the Accountant General.
8.-(1) There shall be registered TSA users who shall access TSA services. (2) Accounting officer shall appoint a designated officer to be registered as a user of the TSA and apply to the Accountant General for registration. (3) An application for registration of TSA user shall be made in the user registration form set out in the Schedule.
Part
PART I
- 1 Verify source ↗
These Regulations may be cited as the Public
AI-assisted research summary: These Regulations may be cited as the Public Finance (Treasury Single Account) Regulations, 2020.
1. These Regulations may be cited as the Public Finance (Treasury Single Account) Regulations, 2020. Application - 2 Verify source ↗
These Regulations shall apply to all ministries,
AI-assisted research summary: These Regulations apply to ministries, government departments, agencies, Regional Secretariats, Sub Treasuries, Local Government Authorities, and the Bank of Tanzania.
2. These Regulations shall apply to all ministries, Government departments, agencies, Regional Secretariats, Sub Treasuries, Local Government Authorities and Bank of Tanzania. Interpretation - 3 Verify source ↗
In these Regulations, unless the context otherwise
AI-assisted research summary: This section defines key terms used in these Regulations, including TSA, TSA user, Bank, and related treasury and finance roles.
3. In these Regulations, unless the context otherwise Cap. 348 Cap. 342 requires- “Accountant General” has the meaning ascribed to it under the Act; “accounting officer” has the meaning ascribed to it under the Act; “Act” means the Public Finance Act; “Bank” means the Bank of Tanzania; “banks” has the meaning ascribed to it under the Banking and Financial Institutions Act; “Independent sites” means ministries, departments and agencies making payment through their own treasury payment points; “Paymaster General” has the meaning ascribed to it under the Act; “Sub Treasuries” means the offices of Accountant General’s department in all regions which facilitate payments; 3 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) “Sub Treasury Single Account” or “Sub-TSA” has the meaning ascribed to it under the Act; “token” means a device that enables a TSA user to access the TSA; “treasury payment points” means offices designated by the Accountant General for payment purposes; “Treasury Single Account” or “TSA” has the meaning ascribed to it under the Act; “TSA user” means a public officer registered and granted access to TSA; “Vote” means a group of estimates of expenditure of which an an Appropriation Act or Supplementary Appropriation Act. appropriation has been made by PART II ADMINISTRATIVE PROVISIONS Role of Paymaster General
Part
PART II
- 4 Verify source ↗
(1) Operational responsibilities of the Pay Master
AI-assisted research summary: The Pay Master General must carry out listed TSA operational responsibilities, and the Accountant General must ensure those responsibilities are enforced.
4.-(1) Operational responsibilities of the Pay Master General shall be to- (a) provide resources for sustainable and reliable availability of TSA services; (b) develop new functionalities of TSA; (c) facilitate users training for the TSA; (d) support operations of the treasury payment points; (e) provide and awareness to ministries, Government departments, agencies, Regional Secretariats, Sub Treasuries and local government authorities on TSA; sensitization (f) perform TSA hardware software enhancements based on the new requirements; and and (g) perform reconciliation on transactions processed in the TSA and accounting package. (2) The Accountant General shall be responsible to the Pay Master General for ensuring enforcement of the responsibilities stipulated under subregulation (1). Role of Accountant - 5 Verify source ↗
(1) The Accountant General shall facilitate the
AI-assisted research summary: The Accountant General must manage Treasury Single Account operations and support the issuance of public money through the TSA.
5.-(1) The Accountant General shall facilitate the issuance of public moneys to ministries, Government 4 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) General departments, Regional Secretariats and local government authorities through TSA. (2) In exercising the role under sub regulation (1), the Accountant General shall- (a) be the custodian of the Treasury Single Account and shall be responsible for guaranteeing its security, reliability, service availability and sustainability; (b) provide access to TSA users; (c) form mechanism to solve TSA users challenges; (d) ensure enough resources for sustainability and availability of TSA services to all users; and (e) issue operations and procedure manual for proper implementation of these regulations Role of accounting officers - 6 Verify source ↗
The accounting officers of ministries, Government
AI-assisted research summary: Accounting officers in ministries, departments, agencies, Regional Secretariats, and local government authorities must receive and acknowledge exchequer issue notifications, prepare payment vouchers within the notified amount, submit voucher lists to the treasury payment point, and reconcile bank accounts and ledgers.
6. The accounting officers of ministries, Government departments, agencies, Regional Secretariats and local government authorities shall- (a) receive and acknowledge receipt of exchequer issue notifications from Accountant General; (b) prepare payment voucher not exceeding the amount indicated in the exchequer notification; (c) submit payment voucher list to treasury payment point; and (d) perform reconciliation of bank accounts and ledgers. Role of the Bank - 7 Verify source ↗
The Bank shall
AI-assisted research summary: The Bank must manage Government accounts and operate TSA-related systems and processes, including timely payments, daily sweeping, year-end sweeping, and support for TSA users.
7. The Bank shall- (a) maintain Government accounts; (b) ensure that all necessary systems and business controls are in place and adhered to; (c) facilitate that payments are effected to the beneficiary’s bank accounts on time; (d) facilitate unapplied funds are returned from banks on time; (e) ensure that sweeping from the Sub-TSA is done daily; (f) ensure that at the end of the financial year the is done from the TSA to sweeping Consolidated Fund; (g) form mechanism to solve TSA users challenges; 5 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) and (h) ensure enough resources for sustainability and availability of TSA services to all users. PART III OPERATIONS OF TSA TSA users
Part
Schedule.
- 9 Verify source ↗
(1) The Accountant General shall verify and
AI-assisted research summary: The Accountant General must verify and approve applications, then register the designated officer as a TSA user and issue a token when the form is completed.
9.-(1) The Accountant General shall verify and approve applications submitted under regulation 9. (2) Upon approval, the Accountant General shall register the designated officer as a TSA user and assign respective role. (3) The Accountant General shall issue a token to every TSA user upon filling a token issuance form set out in the Schedule. Approval, registration and issuance of token Manner and procedures for funding TSA and Sub-TSA - 10 Verify source ↗
(1) All monies received by TSA shall be monies
AI-assisted research summary: This section sets the procedure for moving money from the Consolidated Fund to TSA, and for TSA and deposit accounts receiving money.
10.-(1) All monies received by TSA shall be monies released from the Consolidated Fund by way of exchequer issue warrant. (2) The release of funds from the Consolidated Fund to the TSA shall involve the following procedures: (a) the Paymaster General shall approve allocations of funds to Votes and issue instructions to the Commissioner of Budget; (b) the Commissioner of Budget shall submit release warrant to the Accountant General; (c) the Accountant General shall verify availability of funds and instruct the Bank to transfer funds from Consolidated Fund to TSA; and (d) the Bank shall effect fund transfer from the Consolidated Fund to TSA. (3) Sub-TSA shall receive monies from TSA 6 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) Time of operation of TSA Transfer of funds through payment instruction. (4) Deposit account shall receive moneys from either, TSA, Sub-TSA or through cash deposit. - 11 Verify source ↗
TSA shall operate on a daily basis for twenty
AI-assisted research summary: TSA must operate every day, around the clock.
11. TSA shall operate on a daily basis for twenty four hours. - 12 Verify source ↗
(1) Funds transfer within TSA may be done
AI-assisted research summary: The Accountant General, the Bank, and accounting officer have duties for fund transfers within TSA accounts and ledgers.
12.-(1) Funds transfer within TSA may be done between accounts or ledgers. (2) Funds transfer between accounts shall involve actual movement of cash, whereby- (a) Accountant General shall transfer funds when need arises by sending transfer instructions to the Bank; (b) the Bank shall effect fund transfer and give feedback. (3) Funds transfer between ledgers shall involve movement of balances for Votes sharing the same account, whereby accounting officer shall transfer funds when need arises based on available balance in respective ledgers. Remittance of funds from Sub-TSA and deposit accounts - 13 Verify source ↗
(1) Fund from Sub-TSA and deposit accounts
AI-assisted research summary: This section sets out how funds from Sub-TSA and deposit accounts must be remitted to beneficiary accounts through treasury payment points.
13.-(1) Fund from Sub-TSA and deposit accounts shall be remitted to beneficiary accounts through treasury payment points. (2) Remittance of funds to beneficiary accounts shall involve the following procedure: (a) accounting officers shall prepare payment vouchers not exceeding exchequer notification issued and submit voucher lists to the treasury payment point; (b) respective treasury payment point shall process payment by transferring the amount required from TSA to Sub-TSA for payments; (c) in case of remittance from deposit, respective treasury payment point shall process payment by transferring the amount required from deposit account for payments; (d) the Bank shall verify whether the payment instructions are in accordance with the mandate and the accounts has sufficient funds before remitting payment to beneficiary’s accounts; 7 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) and (e) the Bank shall give feedback to TSA.. Handling of unspent and unapplied funds - 14 Verify source ↗
(1) Banks shall be required to return to the Bank
AI-assisted research summary: Banks must return unapplied funds to the Bank, and unpaid Sub-TSA funds are swept back if not used within a day.
14.-(1) Banks shall be required to return to the Bank all unapplied funds. (2) Return of unapplied funds shall involve the following procedure: (a) after failing to effect payment to beneficiary account, banks shall return all unapplied funds to appropriate unapplied account in the Bank; (b) the Bank shall send feedback for unapplied transactions to the Accountant General through gateway; and (c) upon receipt of the feedback, treasury payment to transfer unapplied funds points respective source accounts. shall Reconciliatio n (3) Funds transferred to Sub-TSA shall be utilized within a day, if not, the funds shall be automatically swept back to TSA as unspent balance. (4) At the end of each financial year, all unspent balances in TSA shall be automatically transferred to the Consolidated Fund. - 15 Verify source ↗
(1) TSA shall maintain individual cash books
AI-assisted research summary: TSA must keep individual cash books and match them with bank statements; specified officers must carry out reconciliations, and accounting officers must send a monthly report to the Accountant General by the 10th day of the next month.
15.-(1) TSA shall maintain individual cash books for various accounts with respective bank statements and shall perform matching of cash book and bank statement transactions which facilitate performing of reconciliation on daily basis. (2) Type of reconciliation shall be- (a) comparison of cash book and bank statements; and (b) comparison of TSA cash book and accounting package cash book. (3) Accountant General or President Office Regional Administrative and Local Government or Independent sites shall perform reconciliation as described under subregulation (2)(a). (4) Accounting officers submitting voucher list to treasury payment points shall perform reconciliation as described under subregulation (2)(b). (5) Accounting officer shall, on monthly basis, 8 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) reconciliation prepare a the Accountant General not later than the 10th day of the following month. report and submit to Monitoring of TSA Communicati on related to TSA operations - 16 Verify source ↗
(1) The Paymaster General shall, for purposes
AI-assisted research summary: The Paymaster General must monitor the TSA and carry out periodic audits of it. The TSA must have an audit trail.
16.-(1) The Paymaster General shall, for purposes of ensuring accountability and transparency in public finance, monitor the TSA. (2) In exercising its mandate under sub-regulation (1), the Paymaster General shall carry out periodic audit of the TSA. (3) The TSA shall have an audit trail to enable tracing of the history of operations and configurations. - 17 Verify source ↗
All communication related to TSA operations
AI-assisted research summary: Communication about TSA operations must be sent to the Permanent Secretary Treasury.
17. All communication related to TSA operations shall be channeled to the Permanent Secretary Treasury. 9 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) _________ SCHEDULE _________ THE UNITED REPUBLIC OF TANZANIA MINISTRY OF FINANCE AND PLANNING TSA USER REGISTRATION FORM (Made under regulation 8(3)) Requested Action: Create new user Block existing user Modify existing user SECTION A: PROSPECTIVE APPLICANT’S INFORMATION (To be filled in by Applicant) First name: Middle name: Last name: Check number: Vote code: Vote name: Physical address: Phone number: Email address: Job Title Roles ( Tick where appropriate) Accountant Chief Accountant HOST/D.HOST MoFP Exchequer Unit Viewer MoFP Cash Management Unit Verifier Authorizer Implementing Agent Payment Office Reconciliation Unit Verifier Authorizer Verifier Authorizer Verifier Authorizer NOTE: USER MUST CHANGE PASSWORD AT FIRST LOGON 10 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) SECTION B: MANAGEMENT APPROVAL (To be filled and stamped by the Accounting Officer) I declare that the above named applicant is an employee in my organization and therefore should be granted/denied access to TSA based on the Requested Action for following VOTES 1………………………………. 2………………………………. 3……………………………….. 4……………………………….. 5……………………………….. 6……………………………….. 7………………………………. 8………………………………. 9………………………………. 10……………………………… Name ………………….. …………………. Signature ………………….. Date ………. Accounting Officer NB:
Part
SCHEDULE
- 1 Verify source ↗
This form must be filled by each applicant. The form must be approved, signed by
AI-assisted research summary: Each applicant must fill in the form, and the employer must approve and sign it.
1. This form must be filled by each applicant. The form must be approved, signed by Employer. - 2 Verify source ↗
This form must be filled and submitted to the Ministry of Finance and Planning
AI-assisted research summary: This form must be filled in and submitted to the Ministry of Finance and Planning’s Accountant General’s Department.
2. This form must be filled and submitted to the Ministry of Finance and Planning – Accountant General’s Department. NOTE: USER MUST CHANGE PASSWORD AT FIRST LOGON Authorizer SECTION C : (To be filled by TSA Administrator) User Login name: (Should be in format of first letter of first name followed by the Surname) Token name: Created by: Signature: Date: 11 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) THE UNITED REPUBLIC OF TANZANIA MINISTRY OF FINANCE AND PLANNING TSA TOKEN ISSUANCE FORM (Made under regulation 9(3)) New Registration (New Certificate) Modify existing (Expired Certificate) Part A: (To be filled by an Applicant) First name……………………………………… Middle name……………………………………….. Last name…………………………………………… Vote code……………………………………… Vote name ………………………………………….. Module Role Government electronic Resource Allocation System Verifier Authorizer Viewer Government Salary Payment Platform Originator Verifier Authorizer Viewer Government Cash Management System Verifier Authorizer Viewer Applicant’s signature: ………………………….. Date : ………………………………….. Part B (To be filled by Approver) I hereby recommend the applicant be created on the following access right Module Role Government electronic Resource Allocation System Verifier Authorizer Viewer 12 GN. NO. 1073 (Contd.) Public Finance (Treasury Single Account) Government Salary Payment Platform Originator Verifier Authorizer Viewer Government Cash Management System Verifier Authorizer Viewer Name ………………………………… Designation ………………………… Signature ……………………………. Date ………………………………… Part C (To be filled by Token Administrator) Token certificate name assigned: Token serial number: Name ……………………………… Signature……………………. Date…………….. Dodoma, 11th December, 2020 PHILIP I. MPANGO Minister of Finance and Planning 13
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