The Joint Finance Commission (JFC) is responsible for providing advice on intergovernmental fiscal relations to the Government of the United Republic of Tanzania and the Revolutionary Government of Zanzibar. The statutory functions of the Commission are stipulated in the Constitution of the United Republic of Tanzania of 1977, Articles 133 and 134, and in the Joint Finance Commission Act, Cap.140. In that Instrument, the President established the Joint Finance Commission which is mandated to determine such proportions of money to be contributed by the two Governments and deposited into “the Joint Finance Account”, and analyze union revenue and expenditure and make recommendations to the two Governments concerning the contributions by, and the allocation to each of the Government.