Tanzanian citizens are entitled to receive the best possible public services from the government. The latter has the obligation to deliver the best possible public services to the former. In other words, the government is accountable to the people in effectively and efficiently delivering public services. However, the quality of the public services provided cannot be measured without the use of performance reports by ministries, departments and agencies (MDAs), which are under the central government and by local government authorities (LGAs). This brief examines the role of oversight in the allocation and management of public resources. It argues that strict adherence to a framework for managing public resources and the use of annual performance reports are key to ensuring that a rights-based approach to service delivery is realised.