Performance Audit Report on the Implementation of Climate Change Adaptation Actions in Tanzania

The Controller and Auditor General (CAG) of Tanzania has released a critical performance audit report on the implementation of climate change adaptation actions, revealing significant shortcomings across key sectors. The audit, referenced as NAOT-AR06-15C-2024, found that implementation rates in the water, agriculture, and energy sectors were inadequate, with only 43%, 44%, and 52% of priority actions completed, respectively. [24] The report highlights systemic issues such as limited resource mobilization, inadequate reporting, weak coordination, and insufficient monitoring and evaluation by the Vice President's Office (VPO), which is tasked with overseeing these efforts. [24] This article examines the audit's findings within Tanzania's existing legal and policy framework for climate change, offering insights for legal practitioners on compliance, accountability, and future policy directions.

Tanzania, a nation highly vulnerable to the adverse impacts of climate change, has established a comprehensive legal and policy framework to enhance its adaptive capacity and build resilience. However, the effectiveness of these measures has recently come under scrutiny with the release of a performance audit report by the Controller and Auditor General (CAG). This pivotal report, titled "Performance Audit Report on the Implementation of Climate Change Adaptation Actions in Tanzania" (NAOT-AR06-15C-2024), provides a sobering assessment of the country's progress in translating policy into tangible adaptation actions. [24, 26, 29]

The CAG's findings are not merely administrative observations; they carry significant legal and practical implications for government entities, private sector actors, and civil society organizations engaged in climate-related initiatives. The report underscores a critical gap between policy formulation and practical implementation, pointing to deficiencies in governance, resource allocation, and accountability mechanisms. This article delves into the core findings of the CAG's report, situating them within Tanzania's evolving climate change legal landscape, and explores the ramifications for legal professionals advising on environmental compliance, project finance, and public sector accountability in the context of climate adaptation.

Tanzania faces profound threats from climate change, including increased frequency of droughts, floods, and rising sea levels, which severely impact its agriculture, water resources, health, and infrastructure sectors. [2, 4, 9, 23, 25] In response, the country has developed a multi-layered legal and policy framework. Central to this framework is the Environmental Management Act, Cap. 191 of 2004 (EMA), which provides the overarching legal structure for environmental governance, including provisions for environmental impact assessments and pollution control. [5, 14, 16] The National Environmental Policy (NEP) of 2021 further guides national environmental objectives and priorities, aiming to integrate environmental considerations into development planning. [5]

Specific to climate change, Tanzania adopted the National Climate Change Strategy (NCCS) in 2012, which has since been replaced by the more comprehensive National Climate Change Response Strategy (NCCRS) 2021-2026. [3, 10, 15] This strategy aims to enhance national resilience and guide low-emission development pathways. [10] Furthermore, Tanzania has submitted its Nationally Determined Contributions (NDCs) under the Paris Agreement, with an updated version (NDC 3.0) outlining commitments for 2025-2035 to reduce greenhouse gas emissions and enhance adaptation across various sectors. [4, 6, 12, 17] The recently developed National Adaptation Plan (NAP) 2025-2035 provides a practical roadmap for integrating adaptation measures into planning, budgeting, and investments across all levels of government. [25] The Controller and Auditor General (CAG) derives its mandate from Article 143 of the Constitution of the United Republic of Tanzania and the Public Audit Act of 2008, empowering it to conduct performance audits to assess the economy, efficiency, and effectiveness of public expenditures and resource utilization. [7, 19, 20, 24]

The CAG's performance audit report (NAOT-AR06-15C-2024) critically assesses the implementation of climate change adaptation actions, primarily focusing on the water, agriculture, and energy sectors. The findings reveal a concerning lack of progress, with implementation rates of only 43% in the water sector, 44% in agriculture, and an average of 52% in the energy sector. [24] These figures indicate a significant disconnect between the ambitious policy frameworks and their practical execution on the ground. The report attributes these shortcomings to several systemic issues, including limited resource mobilization, inadequate reporting mechanisms, weak inter-agency coordination, and insufficient monitoring and evaluation. [24]

Legally, these deficiencies point to potential non-compliance with the spirit and, in some cases, the letter of Tanzania's climate change commitments. The National Climate Change Response Strategy (NCCRS) 2021-2026 explicitly aims to enhance mainstreaming of climate change issues into national sector and local government development plans and budgets, and to facilitate the implementation and monitoring of Tanzania's NDCs. [10] The audit's findings suggest that the Vice President's Office (VPO), as the coordinating body, has not effectively facilitated resource mobilization or ensured proper reporting, leading to a misalignment between VPO's Medium-Term Strategic Plan (2021/22–2025/26) and its Annual Action Plans regarding climate change adaptation indicators. [24] This raises questions about the accountability mechanisms enshrined in the Public Audit Act of 2008, which mandates the CAG to report on the effectiveness of public resource use. [7, 19]

The audit's emphasis on weak coordination and inadequate data collection highlights a critical gap in the institutional framework for climate governance. While the Environmental Management Act (EMA) provides a framework for environmental protection, its effectiveness hinges on robust regulatory instruments and enforcement. [5, 11] Recent proposed amendments to the EMA, presented to Parliament in February 2025, aim to address some of these issues by refining legal definitions, enhancing climate change governance, and bolstering institutional frameworks, including formalizing the National Carbon Monitoring Center. [13] These amendments also seek to increase the Minister responsible for the environment's role in national development planning and require ministries to integrate climate change mitigation and adaptation strategies into their policies. [13] If effectively implemented, these legislative changes could provide a stronger legal basis for addressing the coordination and reporting failures identified by the CAG.

Furthermore, Tanzania's Nationally Determined Contributions (NDCs) emphasize the country's commitment to building resilience and reducing emissions, with an estimated budget of USD 19.2 billion for implementation, largely dependent on international support. [17] The audit's findings on limited resource mobilization underscore the challenges in securing and deploying this critical funding, potentially impacting Tanzania's ability to meet its international obligations under the Paris Agreement. The lack of effective monitoring and evaluation also impedes the country's capacity to accurately report on its adaptation progress to international bodies, potentially affecting future climate finance access. The audit, therefore, serves as a crucial call for strengthening the legal and institutional mechanisms for climate finance governance and accountability.

The Controller and Auditor General's performance audit report on climate change adaptation actions in Tanzania serves as a stark reminder of the challenges in translating national and international commitments into effective on-the-ground implementation. The identified deficiencies in resource mobilization, reporting, coordination, and monitoring demand urgent attention from policymakers and legal professionals alike. For practitioners, this report signals an increased need for vigilance in advising clients on compliance with environmental and climate change regulations, particularly concerning project planning, execution, and reporting requirements.

Legal professionals should anticipate heightened scrutiny on projects related to climate adaptation and mitigation, requiring robust legal frameworks for accountability and transparency. The ongoing amendments to the Environmental Management Act and the development of the National Adaptation Plan (NAP) 2025-2035 present opportunities for strengthening the legal architecture. Practitioners should closely monitor these legislative developments and their implementing regulations, as they will shape future compliance obligations and potential areas for litigation or dispute resolution. Engaging proactively with these evolving legal and policy landscapes will be crucial for ensuring that climate change adaptation efforts in Tanzania are not only well-intentioned but also effectively implemented and legally sound.