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Capital expenditure (CapEx) refers to the funds used by a company to acquire, upgrade, or maintain physical assets such as property, buildings, technology, or equipment. These expenditures are typically long-term investments aimed at enhancing the company's operational capacity and efficiency.
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Armenia - Power sector tariff study
by Caterina Ruggeri Laderchi

2013

This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank. The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the... more
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Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka
by Vickneswaran Anojan
The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly... more
The following conceptual model clearly reveals relationship among tax revenue, total expense, gross domestic production and budget deficit. Here tax revenue includes direct and indirect tax revenue as well as total expense includes recurrent and capital expense.
4.1 Graphical Analysis Figure 2. Direct tax revenue, indirect tax revenue, current expense, capital expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015.
The secondary data used in this study which were collected from the central bank reports and department of Inland Revenue’s reports and publications. This study considered whole of the Sri Lanka not only for one specific area. This study covered the period from 1990 to 2015 which covered 26 years in this study.
Table 2. Descriptive Analysis Table 2 descriptive analyses clearly show that range, minimum, maximum, mean, standard deviation and variance it billion rupees. Mean value of gross domestic production, budget deficit, direct tax revenue, indirect tax revenue recurrent expense and capital expense were LKR 3,330,000, 229,000, 76,216, 331,050, 521,160 and 165,800 billiot respectively. Here direct tax revenue is very low level and capital expense also is very low level in Sri Lanka. Meat value of recurrent ex pense is very high level which is more than tl he total of direct and indirect tax revenue of Sr Lanka. It can be pointed that tax revenue is not enough even to meet the recurrent expense of Sri Lanka. Sri Lank has been spent 3.15 meet at least the capi tal expense or Sri Lanka should try to manage times of capital expense for recurrent expense. Direct tax revenue is not enough to meet the capital expense of Sri Lanka. Government of Sri Lanka should try to increase the direct tax and non-tax revenue t the capital expense within the total of direct tay and non-tax revenue of the country. Also government should try to increase the gross domestic production. Sri Lank can increase indirect recurrent expense witl hin indirect tax revenue of the country. tax revenue to meet the recurrent expense of the country. Sri Lanka ought to try to control the
Table 3 shows correlation among direct tax revenue, indirect tax revenue, capital expense, recurrent expense, gross lomestic production and budget deficit of Sri Lanka from 1990 to 2015. According to the above correlation analysis t can be seen that there is positive significant relationship between direct tax and budget deficit. There is positive elationship between indirect tax revenue and budget deficit. According to the above table, there is positive significant relationship between capital expense and budget deficit. There is positive significant relationship between ecurrent expense and budget deficit. Also direct tax, indirect tax, capital expense and recurrent expense have 0sitive significant relationship with gross domestic production of Sri Lanka (P < 0.05).
a. Predictors: (Constant), Capital expense, Recurrent expense, Direct tax, Indirect tax Table 4. Model Summary
Table 5. ANOVA table in the Regression Analysis a. Predictors: (Constant), Capital expense, Recurrent expense, Direct tax, Indirect tax
Table 6. Coefficients table in the Regression Analysis
Table 7. Model Summary
a. Predictors: (Constant), Capital expense, Recurrent expense, Direct tax, Indirect tax
Table 9. Coefficients table in the Regression Analysis According to the table 7, it can be seen of the independent variables (capital expense, recurrent expense, direct tax and indirect that model summary R square (R’) 0.994. It means that there is 99.4% impact tax) on the dependent variable (budget deficit). Above table 8 ANOVA table in the regression analysis which is significant here P value is 0.000. It is below than the level 0.01 or 1%. Therefore, researcher can conclude that 1% significant level. From the table 9 coefficients table in the regression analysis, it can be seen that indirect tax revenue ct on the budget deficit and also recurrent expense has significant impact on the budget deficit of has significant impa the country. Therefore it can be found of the impact is in the that indirect tax revenue and recurrent expense are major sources to improve the budget deficit of the country so the government should try to use greatest economic policy to improve the indirect tax revenue and reduce or maintain the recurrent expense of the country. There is two major variables impact on the budget such as revenue and expense. Any country cannot focus only revenue or expense. Both should be considered here revenue depends on the expenses as well expense depends on the revenue. Sri Lanka does not have adequate revenue for the country expense so there are other ways to finance to the expense. Especially Sri Lanka has two major practices for the over expense rather than the total revenue of the country such as grant/ loan. Government is doing this practice over a several years in Sri Lanka here it should be considered that this practice also one of the reason to have high and increasing budget deficit in every year because when the government has to settle the loan or repay the loan instal every year so the government does not have any option rather than loan or gran ment, the government has to pay interest additionally. Generally Sri Lanl ka has budget deficit in t to finance budget deficit. This practice will bring huge liability for the future generation of the country at the same time it will seriously impact on the sustainable deve the budget deficit o significant impact o f current expense, recurrent expense, direct tax, indirect tax on the budge opment of the country. Purchasing and public officers’ remuneration and pension are the major expenses of the recurrent expense of the country so the public staffs of the country f the country. Finally, in terms of the regression analysis, researcher can state that the there is has vital responsibility on reduce t deficit of the country, the government should try to develop the greatest fiscal and economic policy to improve/ reduce budget deficit of the country in near future.
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Transmission expansion for renewable energy scale-up emerging lessons and recommendations
by Steven Stoft

2011

All rights reserved This volume is a product of the staff of the International Bank for Reconstruction and Development / The World Bank. The findings, interpretations, and conclusions expressed in this volume do not necessarily reflect... more
Source: Midwest ISO 2008; 2010.
Copyright © 2011 The International Bank for Reconstruction and Development/The World Bank. All rights reserved
Figure 5.1: Anticipatory Transmission Planning Source: The authors. will be assured of being connected to the grid quickly. In this sense, the longer, more expensive line is somewhat oroactive—it serves to quide aeneration investment.
Cost of renewable power and transmission in $/MWh 21 As mentioned previously, V is much more uniform than the cost of renewable energy across different technologies, but it does vary because technologies differ as to when they produce their energy (time of day, and season). See Joskow (2010) for a comparison of the value of solar and wind energy. Also, the carbon content of a normal system power affects V. Figure 5.2: Comparing Three Transmission Plans
Figure 1.1: Increase in Global Renewable Energy Generation and Wind and Solar PV Installed Capacity, 2000-08 Source: IEA 2011 and the authors. Clearly, governments increased their efforts to scale up renewable energy. By early 2010, more than 100 countries had developed policy targets or promotion policies, or both, related to renewable energy,
Source: Prepared by the authors.
Source: Prepared by the authors.
Figure 2.3: Transmission Infrastructure—Connecting a Wind Farm to an Existing Transmission Network
Figure 2.4: LCOE Scenarios Source: Authors’ calculations. Note: AB means Connection cost option A and Usage cost option B.
Source: Prepared by the authors. An energy auction in Brazil, similar to the development of the shared networks based on the above described From a high-level overview, renewable developers interested in developing generation within a particular region prepare a technical plan that is supervised and approved by the EPE. Once finalized, these plans are submitted to ANEEL for review and approval. Renewable generators express their intent to pay for the connection costs and network prices that result from the shared network. ANEEL is responsible for reviewing and ensuring regulatory compliance for all submissions. If approved, the renewable developers turn toward the energy auction market where they compete to win the energy contracts. At this point, the renewable developers are aware of the transmission connection costs and UoS charges they will incur from the shared transmission networks. Winners in the energy auction reaffirm their need for transmission services, at which time the final ehared tranemijceinn network ie deciqned to inclide any
Figure 3.3: Reactive vs. Anticipatory Transmission Plan to Connect Renewable Energy Sites Source: World Bank 2010. Note: green = 230 kV; orange = 115 kV; blue = 69 kV; dark gray = 34.5 kV; light gray = 11 k'
Source: CFE 2010. Note: All projects are committed or under construction.
Figure 3.5: Transmission Planning Open Season Process—Mexico Source: Prepared by the authors with data from the CFE and CRE.
Figure 3.6: Transmission Infrastructure to Connect RE as Result of the Open Season Source: CFE 2010. Note: Transmission open season infrastructure is indicated by dashed lines.
Figure 3.7: CREZ Process, Texas Source: Prepared by the authors.
Source: Woodfin 2007.
energy through its annual Transmission Expansion Planning. Furthermore, Midwest ISO also serves as the region’s balancing authority, providing oversight to 25 local balancing authorities, 26 TSOs, and 3 regulatory bodies. Figure 3.10 details the balancing authority alignment. This is a complicated task, since some transmission owners are vertically integrated and regulated by individual states, while others are independently owned and regulated by FERC. In addition, only a few states within the
Midwest ISO offer retail choices, and each state has varying recovery mechanisms for new transmission investments. Figure 3.12 summarizes the percentage of renewable energy requirements on yearly basis for respective states within the Midwest ISO.
Figure 3.11: RPS and Renewable Goals for Individual States Source: Midwest ISO 2010c.
Figure 3.15: The Value-Based Planning Approach Used by Midwest ISO
Source: Prepared by the authors. As described in the previous chapter, transmission planning plays an important role in ensuring that transmission costs for renewable energy are reduced and that interconnection requests by renewable energy providers are addressed more effectively. For instance, using the anticipatory approach to develop shared networks for renewable energy providers in a given resource zone can greatly reduce the costs, as shown in the case of Brazil and the Philippines. Similarly, as shown in the case of wind power development in La Ventosa region in Mexico, an organized planning process helps by responding more effectively to all interconnection requests in a given region rather than treating them individually. Furthermore, as displayed in the case of Texas and Midwest ISO, transmission planning can be further optimized by proactively
Figure 3.17: Cost and Reliability Trade-Off Source: The authors.
Figure 3.18: Building Blocks of a Basic Transmission Planning Methodology
Investments of approximately US$60 billion in transmission to achieve the 20% wind penetration by 2030 were identified by the WinDS model. This would be approximately US$3 billion per year over the next 22 years. As can be seen, the transmission capacity that has increased in high-quality wind resource areas in the Midwest is the result of the generation and transmission combined-cost minimization method.
As illustrated by the charts below, adjusting the marginal abatement costs (US$/ton CO,) of the generation technologies for transmission swaps the economic attractiveness of the wind and CCGT technologies. Wind generation was a more economic alternative for GHG emission mitigation than the CCGT plant prior to the transmission adjustment. However, inclusion of transmission capital and operating costs resulted in the CCGT generation’s becoming a marginally cheaper alternative to wind. Prices of US$18.1/MWh associated with 325 km of transmission line for wind and US$3.5/MWh associated with 120 km of transmission line for CCGT are the threshold at which wind technology becomes a less economic GHG abatement choice. While the costs of transmission are highly circumstantial, this example shows that transmission can modify the abatement cost associated with generation technology. Source: U.S. DOE/NETL 2007. Subcritical coal, CCGT, hydropower and wind technology’s baseline cost characteristics, fuel costs and technical specifications were derived from ESMAP 2007. The cost and technical characteristics of the CSP parabolic trough technology with storage were derived from CSP Today 2009.
Figure 6.1: Why Charge for Some Transmission? Source: The authors.
Source: (i) ERCOT2010a and (ii) ERCOT 2010b. Note: (i) Numbers are based on projects being completed in the designated year and may not reflect actual investment in that year. Costs may be spread over several years; (ii) figures from 2011 to 2014 include cumulative planned capacity with a signed interconnection agreement. According to the ERCOT 2009 annual report (ERCOT 2010a), transmission investment in Texas would rise significantly in 2012 and 2013, mainly because of the increase of investments in new 345 kV rights-of-way in the region. More importantly, this expansion is primarily driven by the scale-up of renewable energy generation, especially wind power. For example, Texas has invested US$5.78 billion for the new transmission since 1999, and currently US$8.2 billion are being spent under the five-year plan, including US$5 billion solely to accommodate 18,000 MW of wind power capacity. As of June 2009, 72,500 MW of new generation interconnection requests are under review, with 44,300 Scenario 1 has two different subplans. Plan A is designed for a CREZ wind generation capacity of 5,150 MW, without possible reinforcement needed for the total wind generation capacity of 12,053 MW. The total cost of this plan is estimated at US$2.95 billion, involving 2,309 km of 345 kV right-of-way and 327 km of new 138 kV right-of-way. Plan B is also developed under the assumption of a CREZ wind capacity of 5,150 MW, but considering reinforcement for the total wind capacity.
CREZ Transmission Optimization Study, Scenario 2 was selected for the implementation. The estimated total cost of this plan is US$3.78 billion, involving 2,879 km of new 345 kV right-of-way and 68 km of new 138 kV right-of-way. Scenario 2 with total CREZ capacity of 11,553 MW has a total cost of US$4.93 billion. This plan involves 3,759 km of new 345 kV right-of-way and 68 km of new 138 kV right-of- way. For Scenario 3, the total wind capacity of 18,456 MW with CREZ wind capacity of 17,956 MW was assumed, and the total cost of this plan is estimated at US$6.38 billion, involving 4,239 km new 345 kV right- of-way, 68 km of new 138 kV right-of-way, and 580 km of new high-voltage direct current (HVDC) right-of- way. As for Scenario 4, the cost with 17,516 MW of CREZ wind generation capacity assumed is estimated at US$5.75 billion, involving 3,359 km of new 345 kV right-of-way, 68 km of new 138 kV right-of-way, and 580 km of new HVDC right-of-way. Table A.2 describes the core assumptions of each scenario analyzed in the CREZ study. In the end, after the review of this
Source: U.K. Department of Energy and Climate Change 2009. Figure A.5: Renewable Electricity Generation in the United Kingdom
Figure A.6: Renewable Energy Share Targets of the European Countries Source: European Commission 2011.
Source: Energynautics 2010.
Source: F. J. Barnes, “An Open Season Scheme to develop Transmission Interconnection Investments for large wind farms in Mexico,” Washington DC, 2009.
Figure A.10: Existing Transmission Network and New Transmission Needs in La Ventosa Region Source: F. J. Barnes, “An Open Season Scheme to develop Transmission Interconnection Investments for large wind farms in Mexico,” Washington DC, 2009.
igure A.11: Mini-Hydro Sites and Existing and Proposed Substations. Panama Chiriqui Region
Source: World Bank 2010. The Philippines
Figure A.15: Philippine Bulk Transmission System and Map Showing All Renewable Candidate Projects and All Transmission System Substations in Luzon
Figure C.1: Transmission Planning in Colombia: Methodology Building Blocks Source: XM Colombia 2009.
staff additionally helps in successful implementation of such plans. This is especially true in states where state regulatory approvals are needed for siting transmission lines. Upfront involvement of staff in the planning process helps ensure that by the time a transmission plan is in a state docket for siting permits, they are aware of all stakeholder issues, since they have been Table C.2 presents some widely used reliability criteria.
Source: OFGEM 2009, U.S. DOE 2008, Midwest ISO 2010c, ERCOT 2008, and Energynautics 2010. See Appendix A fo further information. n.a. Not applicable. * In undiscounted terms. > IMF foreign exchange rates applied from the year the study was done. Table 1.1: Summary of Long-Term Investment Needs Assessments for the European Union, United Kingdom, and United States
Table 1.2: Immediate Investment Needs—Brazil, Egypt, Mexico, Panama, and the Philippines Source: Various sources compiled by the authors. See Appendix A for further information.
Table 2.1: Connection Cost Allocation Policy
Sources: a. Cambridge Economic Policy Associates Ltd. 2011. b. Scott 2007. c. Frontier Economics Ltd. 2009. *Denotes a similar connection cost allocation policy for onshore and offshore renewable generation. Table 2.2: Connection Cost Allocation Policy
Sources: a. Wilks and Bradbury 2010. b. CEPA 2011. c. EN1 and Ackermann 2008. e. Frontier Economics Ltd. 2009. f. S Notes: (i) Spain—Network UoS charges are uniform national [SO-E Working Group Economic Framework 2010. d. Lopez cott 2007. g. Farias 2010. h. Pérez-Arriaga, n.d. y. (ii) Germany—UoS charges are postalized within each separate TSO region. (iii) United Kingdom—UoS Hybrid charges include Locational (zonal) plus Usage (flow-based). Additional Balancing Service UoS charges are applied and equally shared. (iv) Texas—UoS Hybrid charges include locational and postage stamp. The charges have recently shi (v) Mexico—UoS postage stamp-based charges only apply to energy. (vi) Panama—UoS charges do not apply for renewab stamp charges are determined based on megawatt-hours of ted from zonal to nodal in the last quarter of 2010. wind farms, otherwise flow-based usage for nonrenewable e generation <= 10 MW. (vii) Philippines—UoS postage consumption/generation. (viii) Brazil—Small scale renewables using the integrated network use Distance MW-mile UoS methodology. (ix) Philippines—Refers to existing UoS charges for any type of source main interconnected network. (x) New po n.a. Not applicable. icies in the Philippines are under consideration. Table 2.3: Connection Cost and UoS Pricing Summary by Country/Region
Table 3.1: Summary of Results—NPV of Total Costs and IRR Source: World Bank 2010. Note: Results intent to compare reactive vs. proactive approach using cost assumptions, resource quaility, and financial parameters by the authors. Results should not be read as expected project’s financial performance, which will depend on each project terms and conditions.
Source: Compiled by the authors with data collected from the OFGEM website. Table 3.2: Round One Projects—U.K. Transitional Procurement
Source: Compiled by the authors with data collected from OFGEM website. Table 3.3: Round Two Projects—U.K. Transitional Procurement Regulators in the United Kingdom recognized the challenges faced by transmission and distribution networks driven by huge and rapidly growing investmen needs. For instance, the expected investments in transmission and distribution networks are estimated to be £32 billion by 2020, which is nearly double the expenditures of the last 20 years. The new RIIO
Source: Compiled by the authors with data obtained from (PUCT-CREZ 2010) and Cross Texas Transmission. n.a. Not applicable. Note: Base case: the generation capacity was either operational or had signed interconnection agreements. Table 3.4: Texas Transmission Expansion Projections
Table 3.5: Megawatt Tiers for ERCOT CREZ Transmission Optimization Study
Source: Midwest ISO 2010c. Figure 3.12: RPS or Renewable Goals for Respective States within Midwest ISO
Figure 3.14: Transmission Cost Based on Three Expansion Scenarios, Midwest ISO (US$ millions Source: Midwest ISO 2010c.
Table 4.1: Cost and Value of Solar PV-Generated Energy '0 There are, in fact, some differences between wind power and solar power, primarily related to predictability and time of day. However, this is not the reason for the difference in subsidies, so if the power were identical, the example would still hold. For simplicity’s sake, we assume it is identical. "| As already noted, standard economics argues for a single price of the externality.
Table 4.2: Estimating the Value of Renewable Energy Source: Private costs of new coal and gas generation built in 2016 are estimated from U.S. DOE (2010b) data.
1. Compute the average quantity and cost of power produced by transmission to R, Table 5.2: Plan 2: Transmission to Remote Location 2 the quantity of renewable energy targeted, it will make sense to produce some at the BBS because the quality of the renewable resource there is reasonably high and no transmission is needed. This might correspond to, for example, a solar array in a sunny urban area. This example can be evaluated simply by combining results from the previous example. There are four possible olans. and thev ore evaluaqted in Tahle 5 3.
YOUTCE. THe GVUITIOTS. Note: For the cheapest plan, some power is produced at the BBS. n.a. Not applicable. Table 5.3: Three-Plan Example, Q = 200 MW
Source: Compiled from ERCOT 2008a. n.a. Not applicable. * Selected option by CREZ TOS. > Total wind capacity = CREZ wind capacity + base case wind 6,903 MW. Table A.2: Estimated Investment Needs from the CREZ Study
Table A.4: Installed Capacity in Egypt as of 2009 Source: Sustainable Development Department Middle East and North Africa Region, World Bank.
Table A.5: Wind and Solar Expansion Plan (MW) Source: Sustainable Development Department Middle East and North Africa Region, World Bank.
Figure A.13: Transmission Infrastructure for Renewable Project in Egypt Source: World Bank.
Source: The authors and del Mundo and others (2003).
Table A.7: Total Capital Expenditure Approved for the Transmission Company, 2005-10 Source: The authors’ calculations with data from ERC 2006. Note: IMF exchange rates have been applied to convert PHP to USD
Table B.2: Flat-Rate UoS, Mexico Egypt The methodology in Panama has a locational (by zones) differentiation of tariffs, where in each zone the taritts are determined based on the flow-based usage methodology. The methodology determines the extent of use for each customer (generator and load) based on the impact the power injection or extraction has
Source: Various sources, prepared by the authors. Table C.2: Some Widely Used Reliability Criteria
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Managerial Attitude Towards Financing Capital Expenditure
by Samuel Foli

2020, International Journal of Management (IJM)

Free cash flow has been subject of discussions in the last few decades. Central to these discussions is how best free cash flows should be utilized. This paper examines the link between free cash flow and debt; on capital expenditure. An... more
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Cloud Libraries: A Novel Application of Cloud Computing
by hasan abidi

2012, International Journal of Cloud Computing and Services Science (IJ-CLOSER)

Libraries all over the world suffer from common problems like flexibility associated with the digital data, lower levels of efficiency, and huge cost involved in managing the entire IT infrastructure themselves. Few options are available... more
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Investment Decision Making in the Upstream Oil Industry: An Analysis
by Surbhi Arora

2012

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Public financial management performance report
by Ali Achour

2010

This performance report presents the results of the assessment of the public financial management (PFM) system in Mali which was conducted on the basis of the "Performance Measurement Framework" adopted in the context of the Public... more
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The Amhara regional report : public finance review
by Getnet A L E M U Zewdu

2010

Since the launching of PASDEP in 05/06, the region has put effort to progress on the MDG targets and reports from the administration shows notable progress in human development and infrastructure. In education, the efforts made over the... more
The region is endowed with diverse agro ecologies suitable for growing different types of crops i.e. cereals, pulses, and oil seeds. Crop production accounts for 62.1% of the regional GDP. The livestock potential of the region is considerable accounting for 25.85% of the region’s GDP (ANRS, BoFED, 2006, p. 12,). However, production and productivity of the agriculture sector remains low owing to several factors, inter alia, low level of technology, inadequate institutional support, land tenure insecurity, poor infrastructure and social service develooment are worth mentioning The overall poverty situation in the region
Source: Amhara BoFED and MoFED, various budget documents *% is calculated from budget
Figure 5.2: Per capita tax revenue in Amhara and country level
Figure 5.4 trends of performance in revenue collection, against plan The institutional arrangement introduced at Woreda level has contributed to enhance the revenue collection process. It provided the office to focus and exert much more effort in revenue collection more than ever before. It also provided the office to obtain political and leadership support from the woreda offices. However, the support obtained from the regional revenue authority to strengthen the capacity in terms of skills and knowledge is reported to be weak. This is because the regional office itself lacks adequate capacity as it is in the strengthening phase. All the challenges raised in the next section are also applicable for the sample woredas as well.
The regional budget outturn by source of budget is uneven especially for revenue and assistance while it is consistent in the case of treasury source. In case of revenue it has been consistently higher than planned and on the contrary expenditure has been lower than budget in assistance.
Figure 6.2 budget outturn by sources of budget Source: BOFED, IBEX data.
6.4 REGIONAL SPENDING BY SECTOR PRIORITIES
Figure 6.7: Trends of share of operational expenditure from the recurrent expenditur all Woredas and Rijraaise As can be seen from Table 6.5, the share of operating expenses from their respective sectoral expenditures had increased in water and road sectors while it declined in education and health.
Table 6.6: Regional and woreda level spending on priority sectors
Amhara _Public Finance Review Report _Final Draft There ; are many mechanisms that the region is using to ensure transparency and accountability, one of which is the use of the audit findings by the executive and the legislative. From the discussions at the regional level, actions are taken based on the audit findings. All the major decision makers at all levels of the management (audited institution, the parliamentary committee, the justice and the parliament) have access to the audit findings. There is also a good working relationship between the ROAG with Anti Corruption Office as the information from the Anti-Corruption Office has started to be used to provide priority for auditing.
Figure 7.1 Composition of Woreda level budget by source funding
When we see the composition of the block grants by its sources, it is evident that more than 3 quarters of the grant comes from the treasury and its share from the total gran had been growing from 1997 to 2000. Its share started to decline slightly in 2001 and by about 10 % in 2002. This is partially due to the effect of decline in federal transfer to the region caused by the new population of the region. The share of the own source comes second and took the opposite direction of the treasury grants as it declined and vise versa. The share of foreign aid and loan from the total grants have declined from yea to year, starting from 11 % in 1997 to 4 percent in 2002 (see figure 8.3).
ee ee ee NS Se ee [he reorganization entailed the creation of new offices in Woredas as well as expanding he number of professionals required in each of the business processes of the existing )ffices. Furthermore, the business processing at regional level also increased 2mployment as different sector bureaus instruct woreda offices to recruit additional staff as per their BPR process. Most of these recruitments are expected to be financed from he woreda level allocation. Another challenge where the BPR has not resolved yet is he expectation of the civil service for better remuneration. The reorganization enabled )ffices to deploy of the civil service to different business process in line with their skills and capacities. However, this is not followed up with adjustment of salary. There is fariation in salary among employees working in the same business process and also some have taken higher positions without concomitant improvement to their incentives. Jnless this is addressed, the commitment and initiative that is visible today may not last ong.
The contribution of own revenue to financing the woreda budget also varies both ir terms of trend and among woredas. Its share declined in all woredas and reach bottorr in EFY 2000 and started to increase in 2001 and 2002. The highest contribution was seen in Hulet Eji Enese, which 24 % in 2002 from the budget not from the total knowr resource envelope. the least amount of revenue was collected in Hulet Eju Enese but over the last four years, the woreda became the highest in terms of revenue collection from the sample woredas (see Figure 8.1).
Figure 8.2 Percent of own revenue financing woreda budget, sample woredas
Table 9.6 Sample Woreda Spending by pro-poor sector, million ETB
Figure 10.1 Trends of gross enrolment ratios at primary and secondary schools '® BoFED, August 2006, The 3 Five year plan of Amhara Region for development, and establishment of a democtatic system (2006-2010). Additional 640,000 children, who had never attended school before, were enrolled in the region between 1997 and 2001. This has increased the total enrollments in the 8-year primary school program to 3.76 million. The primary school Gross and Net Enrolment Rate (GER and NER respectively) continues to increase, reaching 98.4 and 89.4 respectively. As can be seen from figure 3.1 there has been progress in increasing enrollments at primary and secondary levels. On the other hand, there is little progress in pre-school child development as the enrolment rates remains very low. There are still disparities between boys and girls (the NER for girls is 81 percent) and especially between Woredas.
Source, ANREB, 2009, situation analysis. Figure 10.2: Gender disparities in primary (on the left) and secondary schools (on the right) There is very little progress in expanding special education and the educational needs of the differently-abled children in not being met.
Figure 10.3 Gross Enrollment Rate across Woredas in Amhara Region However, to remain on track, huge challenges face the region. Indeed, the gains of the five years can only be sustained with further investment in the short to medium term to
As may be observed from the figure, the gap between regional targets and what is achieved is increasing from time to time. The gap in the fiscal year 1998 was only 5% but increased to a record 17% in 2001. This will undoubtedly led to question the planning process if it is set on realistic (taking into account own capacity constraints and resource based. Out interviews at regional and woreda levels indicated that the planning process in the sector is not in formed by resource and largely a demand driver planning. primary schools from 1997-2001. In all cases the drop-out rates for girls was lower than their male counterparts. The causes for such high inefficiency need to be looked into through a detailed study, but poverty, the need for additional labor by parents and the perception of quality of education might have contributed for such poor results. The coefficient of efficiency in the region is reported to be 44% and of which the wastage rate is 2.23%
Figure 10.5 Progress in meeting national health post and health center standards by number of population Source: ANSRHB, 2009, 1997-2002 progress report.
The expansion of primary health care services has increased potential health coverage to rise from about 56 % in EFY 1997 to about 98 % in 2001. The growth of health outcome coverage has also improved over the last four years but not as much as the expansion of health facilities.
Figure 10.9 Trend in Child health outcomes
Accessibility of health services is not equally distributed. People in the rural areas still travel a long distance to access quality referral services. As can be seen in the services orovision section, there are many children and women who have not been able to access services fairly.
There is disparity among the various zones due to historical factors and investment made to exploit economic potential. North Shewa is the highest with 83.9 with lowest being 24.3 in North Gondar. Only three out of the ten zones have road density below the regional average.
Figure 10.10 Road density
Amhara _Public Finance Review Report _Final Draft
Table 2.2: Measures of Absolute Poverty in Amhara region Major development challenges
The transfer made by regional states to woreda administration is also guided by a block grant allocation formula. The recent formula has two components: recurrent and capital budget. While the recurrent budget serves to estimate and capture the spending requirement needed to properly discharge recurrent expenditure responsibilities’; capital budget is estimated based upon inter-Woreda comparisons of infrastructure deficits.'° The allocation of block grants to woredas in Amhara through a transparent and criteria based formula started in EFY 1997. Currently, woreda block grants are separately allocated for recurrent and capital budgets and this formula used to determine these grants also vary. In both cases, though, the five pro-poor or priority sectors (education, health, agriculture and water) are taken in to account (see table 3.1). While this formula based approach seems fairer that others, There are anecdotal evidences that show that because of such allocations, there are some efficiency losses observed. Woredas with better implementation capacity have not been able to exploit their potential because of budget constraints while some woredas do not fully implement their budget. In spite of the inclusion of development gap as a measure to allocate resources among the woredas, the capital budget allocated at Woreda level is not adequate to affect any meaningful capital formation interventions. Finally stronger
Amhara _Public Finance Review Report _Final Draft
sources: government by both regional grants and own revenue, on budget donors and in some cases community contributions (see Table 5.2). Comprehensive resource envelope is not available, mainly because the resource envelopes (ceilings) from several sources are not known in time for inclusion in the work plans. In addition, most donors and NGO are not open and willing to disclose their financial contributions. On the other hand, bureaus and Woredas are not proactive to obtain such information. It is only in Dera Woreda that partnership forum has been initiated for joint planning with NGOs. It is only the education bureau that is developing a working modality with NGOs. Both regional bureaus and woredas were not able to actually secure the planned financial inputs of some of the actors in the area. They further reported they had great difficulty in getting the information about resource ceilings, and admitted that, as a result of this, their plans ended up being a mere shopping list.
Table 5.1: Revenue collection in Amhara region Figure 5.1: Revenue collection annual growth rate
Although there is a very high growth rate in the collection of taxes, not only it contribution to overall spending in the region remains very low but also as compared t the national average. The per capita tax revenue in Amhara region has increased fron Birr 17 in 1997 to Birr 34 in 2001 EFY. When we compare this with the per capit spending for the same year, Birr 235, one can observe that a lot remains to be done it strengthening the revenue collection effort. The region tax effort is also weak wher compared with the country level. As may be observed from Figure 5.2, the gap ha: increased from time to time.
Overall, on the average, regional revenue account for about 12 percent of the regional spending. The major reason for this low contribution of revenue collection is low rate for the main tax payer in the region: agricultural income and land use tax. In spite of the fact that the rural income has reportedly improved over the last few years, the revised tax rates still remains very low. In the word of one of the respondents, ‘the farmers were paying in real terms only 25 kgs of teff before and after the revision of the tax’. It is reported that the tax rate for grind-mills per annum is only 90 Birr which is considered very low given the income they are generating. This also applies for transport mini buses that pay a tax of 170 Birr per year. The highest annual tax to be collected from a rich household in food secured area is 170 Birr per year while this is 140 Birr in the food insecure woredas (see table 5.3). Not only that the tax rates are low but some questions its fairness. The farmers that are producing three times a year through irrigation are paying as much as those producing once in a year.
Table 5.4: Planned and collected revenue in sample woredas (in million ETB)
Of the total regional spending, the share of the woreda level spending has beer growing. It has increased from 1.2 billion in EFY 1998 to 3.5 billion in EFY 2001. The commitment to increase resources at the woreda level for better service delivery can be seen from the rising share of the woreda level spending from overall regional spending The additionality criteria introduced by PBS is reported to have contributed to the rising trend.
Pro-poor, policy based spending? Prurypu"ul, VPYUNLY Vastu SVOCHUliy : One important aspect which this study is expected to shade light on is to show the link between public spending and growth. Public expenditures can be effective in reducing poverty only when the policy setting is right. Pro-poor expenditures must be accompanied by pro-poor policies. This review has not in detailed reviewed the effectiveness of different policies in the various sectors. It would have been easier had public expenditure process (including budget management, accountability, transparency, and so on) is based on outcomes and impacts and not just on line items and inputs as is the case in Ethiopia. All this made it difficult to see the link between the input and the final product, growth. The detailed evaluation of the impact of spending that attends to the efficiency with which that spending generates services and to the impact on the intended beneficiaries is also required, which this study have not carried out. However, from the cursory look done in this assessment on spending it looks that the investment made has increased the regions capital stock (physical or human) reflecting higher flows of public funds. The public spending made in education and health contribute is expected to increase in the stock of human capital. Similarly, accumulation of physical capital (road, communication and power through the federal investment) through public expenditures in infrastructure is also expected to have a positive impact on growth. Establishing a link between public spending and growth requires more rigorous analysis than is carried out in this public finance review report.
In spite of improvements in the quality of the PFM systems as evidenced by the audit reports, there are still challenges and concerns regarding the effectiveness and efficiency of the financial management system that needs to be tackled to further the gains made. These include:- According to the audited summary reports there is positive development in the last four years and some risks that needs to be looked at. The main developments recorded were (i) increased budget utilization in the regions (ii) improved internal control systems in many government offices. As can be seen in Table 6.8, there is generally a declining trend in all of the indicators associated with poor financial management until 2000. There seem to be a reverse in 2001 EFY.
Table 7.1 Composition of Woreda level budget, all woredas (in million ETB) ETB in EFY 1997 to 3.1 billion in 2002 EFY, showing an annual growth rate of Ore woreda level nominal budget in the region has increased from 1.2 billion 21% (see table 8.1)
Table7.2: Woreda level allocations by sector priorities (in million ETB) Woreda level financing envelope originates from different sources. The main on-budget sources of funding include revenue generated from the Woreda, the grant provided through a block grant formula, foreign aid and foreign loan. In addition, there are off budget sources that also finance woreda level expenditures, though their magnitude is not always known for the woredas. This include channel 3 resources, NGO support and by and large the growing contribution of the community to various interventions in terms of labour, materials and money. Table 7.3: Share of sector priorities from woreda spending
Table 7.4: Proportion of operational budget from respective recurrent expenditure
The woreda block grants has increased from 1.2 billion 1997 EFY to 3.3 billion in 2002. As can be seen from figure 8.4, there was a sharp rise in the growth rate of block grants between 1999 and 2000, an increase of 58%. This could be cause by the additional funding transferred through the PBS program. Figure 7.2: Growth rate of block grants
Table 8.1: Budget allocation trends in sample woredas (in million ETB)
Table 8.2: Overview of comprehensive resource envelope of 2001 EFY 'The sources for this funding are Sida and FINIDA; * This is the amount obtained from the woreda. The food security office budget allocation shows 4.1 million for 2001 EFY; *Only for water, education and agriculture sectors; * Only as part of the contribution to Sida and FINIDA Programs; ° Community contribution only for water services; ° for agriculture only. ’ Only for education sector.
Table 9.1: Comparison of assistance and loan budgets and expenditures at regional level The major contribution of external aid, in addition to the PBS program is through the food security and productive safety net programs. According the annual report for EFY 2001, 1.52 billion ETB was planned to be mobilized, of which 1.47 was mobilized, and
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Vietnam fiscal transparency review : analysis and stakeholder feedback on state budget information in the public domain
by William (Bill) Allan

2014

Source: : Staff estimates based on data published on MOF website Table 2: State Budget (% of GDP)
A basis for effective internal management to meet MOF and National Assembly objectives wil depend on a strong legal framework, which in turn, provides the foundation on which open system: and processes can be developed. Disclosure and accountability to the National Assembly, the public the media, and the international markets depends on both the effectiveness of budget processes and the availability of independent oversight mechanisms. Each of the approaches summarizec above emphasises different aspects of the fiscal transparency reforms and governments can apply these perspectives to help set priorities for reform in the light of all stakeholder objectives. Fo: individual countries the rate of reform will depend on a range of issues, including local priorities technical feasibility, political commitment and institutional capacity.
Source: Budget Transparency Survey (2012) A survey of stakeholders was conducted to establish baseline data on their views on elements of
Source: Budget Transparency Survey (2012) fiscal policies in more user friendly ways through its websites, which have become an important source of informa- tion as reflected in Chart 3 below.
Source: Budget Transparency Survey (2012)
The press rates the Ministry of Finance (MOF) highly in terms of communication and provision of information’ but they also see a need for improvement in most areas of disclosure (Chart 6). Information on results is the top area for improvement. This is closely followed by need for more disclosure of fiscal policy priorities, debt and guarantees, and budget links to State Owned Enterprises, all of which are closely linked to macroeconomic issues. In the case of Local Media, 88 percent of responses also noted that Budget documents lack information on SOEs. Therefore although the amount of information disclosed, including on SOEs, is growing, analysis, presentation and communication can be improved, which is discussed further below and in Section C.
Source. Provincial Competitiveness Index (www.pcivietnam.org) f Taxes to strengthen consultations with the private sector, including through stakeholder surveys.”
Source: Provincial Governance and Public Administration Index (www.papi.vn) percent of respondents were aware of Commune Budgets, despite disclosure. Of those that were aware,
Source: Provincial Governance and Public Administration Index (www.papi.vn)
Source: Budget Transparency Survey (2012) There are a number of CSOs in Vietnam involved in increasing awareness of budget issues at the local level. Some of them indicated that although the GDO has helped to ensure more budget information at local level, people are not able to interpret or use this information effectively. One international NGO has a program to promote economic literacy and budget analysis; staff indicated that the program has helped communities to engage on budget and service delivery issues, but at the time of writing not much detail on program impact was available. CSOs are putting together a network of organizations that will work on budget issues across sixteen provinces. Box 2 below provides summarizes examples compiled by the International Budget Partnership on how CSOs have helped to strengthen budget transparency and improve development outcomes in different parts of the world.
and content of the Budget is clear and easy to understand. Aside from Government revenue, at least a fifth etailed economic classification is a minimum requirement for fiscal control and budget analysis, hich can be addressed relatively easily in Vietnam. The existing Chart of Accounts is being used to 1ap administrative object expenses to GFS economic categories. This is important for broad economic nalysis of budget decisions, for example whether the wage bill is sustainable, or what impact non- iscretionary spending has on changes to Government policy. It will also allow more analysis of the links etween Government policy and budget priorities. For example, improving the quality of health services 1ay be a function of numbers of health workers (wages and salaries), or the supply of medicines (goods nd services), or the availability of health facilities (capital). An economic classification will allow these locations to be seen clearly.
Source. Staff estimates based on data published on MOF website as a ratio to GDP (e.g. due to a combination of tariff liberalization and falling imports), and Similarly, on the expenditure side, chart 15b above shows that despite growing capital expenditure due to fiscal stimulus policies, the ratio of capital to recurrent spending has decreased over the period. This could be related to the growth in social protection spending in response to the global crisis, or the Government’s policy to increase the relative share of non-investment-related social sector spending more generally.
Source: Staff estimates based on data published on MOF website Charts 16a and 16b are based on budget data published on the Ministry of Finance website. The deficit in 2009 (Chart 16a) was higher than forecast in the Budget, in part due to the mid-year fiscal stimulus. The deficit is gradually declining, reflecting Government efforts to consolidate spending, particularly on the capital side, as illustrated by Chart 15b above.
Source: Staff estimates based on data published on MOF website t would be relatively easy to report on performance against some of these thresholds based on published information (Chart 17a). Debt service to revenue information is available from the Budget Document. Public external debt to GDP and public external debt service to exports can be obtained from bi-annual Debt Bulletins. The Debt Bulletin provides data on the nominal levels of external debt stock and repayment (Chart 17b), which more than doubled in nominal terms between 2006 and 2010 due to increased borrowing over the crisis period.
Source: Converted from data available in www.pefa.org
Source: Converted from data available in www.pefa.org
Source: Staff estimates based on data published on MOF website Less than a third of responses from the Budget Transparency Survey said that the presentation of the deficit was clear and easy to understand (Chart 14 above). This was not highlighted as one of the top areas for improving disclosure, because the information is published and presented in the Budget. But as illustrated in Chart 21 below, at the moment there are multiple estimates because different agencies apply different classification standards and because of the way off-budget items are treated: (i) GOV estimate is based on balance between receipts and payments and excludes off-budget items, though includes expenditure and revenue carried forward; (ii) GOV estimate excluding principal repayments from expenses; (iii) IMF estimate based on GFSM 2001 standards; and (iv) the Bank’s estimate using GFSM 2001 standards, but based on information publicly available. GFSM 2001 standards, but based on information publicly available.
Source: : Staff estimates based on data published on MOF website The Tax Reform Strategy will emphasize taxpayer education and review the approach to tax exemptions. The Prime minister’s Tax Reform Strategy, supported by the World Bank’s Tax Administration Modernization Project is addressing the broad issue of improving the effectiveness and transparency of the tax system, with an emphasis on operational modernization and IT development. As part of this project, a significant emphasis is being placed on taxpayer education. This is already yielding results as illustrated in Chart 23 below, and Chart 8 above, showing that most private sector respondents have found it easy to access information on tax regulations. This is in contrast to responses on Provincial Budgets (Chart 7), which most people found it difficult to access. Overall revenue transparency is perceived as satisfactory, but sector-specific revenue transparency issues require further research. The Budget Transparency Survey did not record major stakeholder concerns in relation to revenue transparency. Charts 13 and 14 show that stakeholders regard presentation of revenue issues in budget reports to be clear, and do not identify it as a major area for improvement. The review of Budget documents outlined in Sections B and C finds that there is relatively good coverage and comprehensive information on domestic revenue. Though some effort is needed on disaggregation of trade and natural resource revenues. Additionally, a 2011 report by the Vietnam Chamber of Commerce and Industry found governance and transparency challenges in the oil, gas and mining sectors. Detailed research on this topic goes beyond the scope of this Report. Further details for some revenue items such as trade revenue, which aggregates import duty, export duty, and excises on imports, would help clarify policy as well as facilitate mapping to relevant GFS categories. Detailed information on the base-specific revenues for excises, natural resource tax, and environmental tax would also help policy analysis and forecasting. More detailed disclosure on oil, gas, and mining receipts would be desirable, but specific analysis of resource revenue transparency is beyond the scope of this Report.
Fig. 3: Educ background of respondents Fig. 2: Age breakdown of respondents
Fig. 1: Response by stakeholder groups
Table A: Suggestions for strengthening fiscal transparency in Vietnam Time to implement reform action: Short-term: 6-12 months; medium-term: 1-3 years; long-term: more than 3 years. However, policy, and initiation of reviews and action plans in most cases should be adopted in the short-term.
Source: Ministry of Finance Table 1: Spending of major Public Financial Funds (VND Billion) PFFs in Vietnam seem to have some of the good practice features for management of extra- budgetary funds, though this note has not looked into the performance of individual PFFs. A more detailed review would be needed to assess the extent to which governance arrangements promote discipline, strategic allocation of resources and efficient spending. But positive features include the need for National Assembly approval before establishment of any extra-budgetary fund, and financial reporting and disclosure requirements. On the latter, Decision 192 requires disclosure of annual financial plans, fund performance, and Final Accounts approved by the National Assembly.
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ANALISA FAKTOR-FAKTOR PENENTU KEBIJAKAN CASH HOLDING PERUSAHAAN MANUFAKTUR DI INDONESIA
by Rabecca Theresia
Penelitian ini bertujuan untuk melihat tren dan menganalisis faktor penentu kebijakan cash holding perusahaan manufaktur di Indonesia yang didasarkan pada teori finansial seperti agency theory, pecking order theory, trade off theory, free... more
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ICT in education strategy and implementation plan for education in Papua
by natasha beschorner

2010

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Government Expenditure and Economic Growth in Nigeria: a Disaggregated Analysis
by Samuel D . Ugochukwu

2021, Path of Science

Government expenditure is an essential instrument for achieving full employment, price stability, improved standard of living, economic growth and other macroeconomic objectives. However, questions regarding the efficacy of government... more
Figure 1 - Trends of Recurrent Expenditures on Agri- culture, Education and Health [10] Government recurrent expenditures to health and education witnessed a boost from 2000. However, these have been dramatically below the 15% and 26% benchmark to health and edu- cation, respectively. The health and education sectors experienced a significant rise in budget- ary allocation starting in 2016/17; however, ex- penditures to the agricultural industry only im- proved marginally. Declines in these trends are observed in 2019 and 2020 due to decreased government revenues.
Public Debt Servicing. As seen in figure 3, Ni- geria's debt service payment was very low up to the year, 2000 after which it rose steadily, mostly from 2009. Debt servicing has taken a massive bite on the Nigerian economy. It represents a substantial annual leakage from the Nigerian economy to service external debts. Internally, it means a reallocation of funds.
in Nigeria. By implication, these expenditures have not impacted the Nigerian economy irre- spective of the annual increase in budgetary allo- cation to these sectors. These findings point to the inefficiency in government spending in Nige- ria. Although according to the global competi- tiveness index reports, Nigeria ranked 120th of 137 countries and territories on the efficiency of government spending in 2018 and 2019, Nigeria ranked 17 of 100 (best) on budget transparency. The probability value of the Jarque-Bera statistics (approximately 7%) signifies that the series are typically distributed. Judging from the theoretical frameworks of Keynes and Adolf Wagner, there is no apparent justification for the relevance of either theory in Nigeria. As shown by the causality test, only a single component of government expenditures followed the Keynesian theory. At the same time, there was no causality running from economic growth (increase in economic activities) to gov- ernment expenditure, as postulated by Adolf Wagner. »%, The causality test result reveals that unidi-
Table 1 - Summary of Unit Root Test Result The unit root test result, as shown in Table 1 above, reveals that none of the variables intend- ed to be used for this research work is stationary at the level since, by comparison, their critical values at 5 % level of significance are more sig- nificant than the Dickey-Fuller (ADF) test statis- tics in absolute terms. However, at the first dif- ference, all the variables became stationary. Thus, all the variables were static and integrated of the first order, I (I). Since the variables were not fixed at the level, Johansen co-integration is conducted to test the long-run relationship. The researchers carried out a unit root test on all the variables employed for this research. This is because most macroeconomic time series have unit roots, and the regression of a non-stationary time series on another non-stationary time series would produce a spurious or nonsensical regres- sion. The Augmented Dickey-Fuller test was used
R*=0.47, F-Statistic = 2.785874, prob. (F-statistic) = 0.018167, Durbin-Watson = 1.88 expectations. However, the relationship between construction and economic growth is insignifi- cant, implying that much needs to be done.
expenditure on social services, which includes health and education, were shown to have nega- tive impacts whereas, recurrent government ex- penditures on health, debt servicing, road and construction and capital expenditures on finan- cial services such as agriculture, road, infrastruc- ture etc. indicated positive impacts in the long run. Decision Rule. The standard error is used to de- cide the significance of the long-run coefficients. The coefficients are assumed to be statistically insignificant if, in absolute terms, the standard error is greater than the coefficient divided by 2. That is ifs(Bx)>Bx/2. This implies that Bx=0, that is, no relationship exists between the independ- ent and dependent variables, GDPG. tion and health directly affects the labour's productivity which can be relied upon to boost the economy. Government expenditures to other sectors indicated an insignificant impact. The findings suggest, among other things, that gov- ernment expenditures to these sectors have ei- ther been insufficient or have not been efficiently allocated. Nigerian have remained a significant importer of roughly all food commodities, educa- tional infrastructures have continually been di- lapidated, investment in the health sector has remained very low, social infrastructure are in- penditures on health, debt servicing, road and sufficient, and the available ones are not correct- ly maintained yet, debt stock profile have contin- ued to rise.
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Zambia : Public expenditure management and financial accountability review
by Bernard Myers

2004

printed on recycled paper 1 2 3 4 06 05 04 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing... more
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Gasto para resultados : revision del gasto publico para Peru
by Ekaterina Vostroknutova and 
2 more
andrea coppola
Barbara Cunha

2012

Este documento fue elaborado por el personal del Banco Mundial con aportes externos. Los hallazgos, interpretaciones y conclusiones expresados en este documento no necesariamente reflejan los puntos de vista del Banco Mundial, su Junta de... more
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Papua public expenditure analysis
by Siti Rofingatun and 
2 more
Caroline Tupamahu
Aaron Simanjuntak

2011

Per Capita GRDP in Papua and Indonesia, 2003-2007 (Rupiah) Source: BPS of Papua (2008) and BPS (2009)
Source: APBD of the Provincial and District Governments, 2007 Government of Papua Province Expenditure (APBN and APBD), 2004-2008
gle(S 8) Per Capita Expenditure Trends for Education (a) and Health (b) in Papua, 2004-2008
eS 8S) Comparison of Health Indicators in Papua Province with Several Other Regions in Indonesia, 2000 and 2005
[a]. Per Capita Infrastructure Expenditure
Source: Central Bureau of Statistics (BPS) of Papua (2004-2008)
Source: Audit Report on Special Autonomy Funds Management, State Audit Board, 2009. HEMIS Y=) Sectoral Allocations of Special Autonomy Funds by the Provincial (a) and District/Municipality (b) Governments in Papua, 2008
number had grown to 2,015,616 people. As its land area is 317,062 km? (excluding West Papua), Papua’s population density is only 6.36 people/km?, which was the lowest in Indonesia in 2007.
Papua and Indonesia GDP Growth Based on the 2000 Constant Price, 2001-
Structure of Foreign and Domestic Capital Investment in Papua, 2004-2007 (%)
Inflation in Jayapura Municipality and Indonesia, 2003-2007 (%)
Growth of Per Capita GRDP Based on 2000 Constant Prices in Papua, 2004-2007
There are also clear disparities in poverty rates between different districts in Papua. O the 793,400 poor people in Papua in 2007 (Figure 1.11), the highest proportion were in Jayawijayé district (13.83 percent), followed by Puncak Jaya district and Pegunungan Bintang district (13.22 percent combined), Nabire district with 9.57 percent, Yahukimo District with 8.75 percent anc Paniai District with 7.68 percent.
" Since the implementation of regional autonomy and special autonomy in Papua, intergovernmental transfers to Papua — such as tax and non-tax revenue, general allocation funds (DAU), special allocation funds (DAK) and Papua special autonomy funds — have increased and consistently dominated regional revenue. The dominance of these intergovernmentai transfers has actually decreased Papua’s fiscal autonomy. This issue has been exacerbated by the creation of many new districts in Papua. In addition, weaknesses in the planning and budgeting system surrounding the transfer of funds from the central government have resulted in unspent budget balances (SiLPA). The nominal amount of these unspent balances is relatively high compared to regional revenue and own-source revenue (PAD). m8
Percentage Distribution of Total Income Per Capita in Papua, 1996-2003
Indonesia’s Provincial HDI Rankings, 2004-2007
Papua Province Revenue Composition, 2004 - 2008 (billion Rp.)
Source: Regional Government Budget (APBD), 2004 — 2008 Note: 2004 — 2007 figures are realized, 2008 figures are budgeted; real figures calculated using a 2007 base year.
Per Capita Regional Revenue of District/Municipality Governments in Papua,
Papuan Provincial and District Governments PAD, 2004—2008
yurce: 2004-2008 APBD, realized (processed); Ministry of Finance ote: 2004-2007 figures are realized; 2008 figures are budgeted; real figures calculated based on 2007 constant pri
[a]. Provincial Governmen’
Figure 3.4 Regional Revenue and Expenditure at the Provincial and District Government Level in Papua, 2004-2008 Relationship between Expenditure and per Capita Expenditure in Papuz Ar A FA AMh Source: 2004-2007 APBD, realized (processed); Ministry of Finance Note: figures in 2004 — 2007 are realized; figures do not include special autonomy funds.
[a]. Provincial Government
Ratio of Teachers/Classrooms to Students in Papua, 2004-2007 Number of Students per Teacher in Papua Province, 2004-2007
~®= Per Capita Nominal Expenditure Source: 2004-2008 APBD, realized (processed)
Source: extracted from Susenas 2007
Papuans at regional public hospitals (RSUD), with the expense borne by the government in the 2009 budgetary year. The government will also waive medical expenses for indigenous Papuans a’ all community health centers (Puskesmas) and auxiliary health centers (oustu). Public health services play a greater role in Papua province than in Indonesia as a whole. Public healtn services play a greater role in Papua province than In Indonesia as a whole The community in Papua has better access than the average in Indonesia to public health facilities such as hospitals, community health centers and auxiliary health centers (12 percent as comparec to 7 percent, see Figure 4.6). The same is true for free health services, which a higher proportior of the community in Papua (26 percent) access compared to the national average (14 percent). The two figures illustrate the greater dependence of the community in Papua on public health services which results in part from limited availability of private health services. In general, the targeting of health services in Papua is already on the right track. Members of the lowest income group have the greatest access to public and free health facilities (Figure 4.6.) The difference in access to free health services between low and medium income groups is relatively small, however. The level of poverty in Papua may explain this pattern, as it indicates that some members of the medium income group remain poor.
Source: Papua BPS, 2008 (processed) 4.9 Doctor to Population Ratio by District in Papua Province, 2007 (per person)
[b]. Ratio of Doctor, Midwife, and Nurse (people/medical staff)
[a]. Community and Auxiliary Health Center (people/unit)
=~ Trend in the Number of HIV and AIDS Cases in Papua Province in 1992-2007 \APDU), al VOU! PrOVINClal ANG QISUHICU/IMUMICIDAlIty I@Vel. FrOlMl 2ZUUG-2ZUU0, UNE VIOVINIClal government allocated an average of 8.68 percent of total expenditure annually to health. At district/municipality level, the average proportion spent on health was 7.41 percent. This spending is well below the ideal proportion of around 15 percent of each year’s APBD. Period
Source: Disease Prevention and Monitoring and Healthy Environment Section, Papua Province Health Agency (2008)
Health Expenditure by Economic Classification at Provincial and District/ Municipality Levels in Papua Province, 2004-2008 stakeholders, both domestic and international. Regional government cannot take c on sole responsibility for the response to malaria and AIDS. They require assistance from other parties, both national and international. Moreover, malaria and AIDS in Papua have gained worldwide attention, opening broad possibilities for the provincial government to increase cooperation with external parties.
The many hills, ravines, mountains and archipelagos that characterize the terrain make: air transportation the only solution to many of Papua’s regions. As discussed previously only a small proportion of Papua’s territory is accessible by road and many hinterland areas car only be reached by air. There are more than 400 airports in Papua, the most of any region ir Indonesia. Most airports are airstrips only suitable for pioneer aircraft, such as DHC-6 and C.208 Four airports are suitable for Boeing 737-400 aircraft, whereas two other airports are suitable fo F-27.
Infrastructure Expenditure at Provincial and District/Municipality Level in Papua Province, 2004-2008
| Per Capita Infrastructure Expenditure in Papua Province, 2004-2008
j2°\9422 | infrastructure Expenditures by Economic Classification at Provincial and District/Municipality Levels in Papua Province, 2004-2008 Source: APBD for 2004-2008, realized (processed)
Composition of Financing - Papua Province, 2007-2008 (million Rp.)
Source: APBD, 2007 Note: Special Autonomy funds are allocated to a number of sectors listed in the table above Composition of Expenditure by Sector in Papua, 200°
Papua Province Deconcentration Funds Allocation by Sector, 2005 - 2008 (%_
Rice is not Papua’s only promising agricultural commodity. Several other widespread food crops in Papua are quite promising, such as corn, various kinds of tubers, pulses, vegetables and fruits. For these commodities, Jayawijaya district is the most productive area in Papua, followed by Merauke, Yahukimo and Paniai districts (Table 4.5). P5222) Agricultural land control per Agricultural Household by District in Papua Province, 2003 (hectares)
neMlisieg! Agricultural Sector Expenditure at Provincial and District/Municipality Levels in Papua Province, 2004-2008
23 | Per Capita Agricultural Expenditure in Papua Province, 2004-2008
[a]. Provincial Government provincial government allocated 39.80 percent of agriculture expenditure annually to salaries, whereas district/municipality governments allocated 43.37 percent per year. This high expenditure onsalaries isa concern, because for the agricultural sector to develop requires significant expenditure on the purchase of seeds, fertilizers and pesticides, as well as goods and service expenditure, and also capital expenditure to procure heavy equipment and build processing storage locations for agricultural products.
Source: Interviews with heads of various district/municipality BAPPEDA and the head of Papua Province BAPPEDA / Provincial and District/Municipality Planning Process Mechanisms in Papua
Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009Source: Interviews with heads of various district/municipality BAPPEDA and the head of Papua Province BAPPEDA HSS 2s) cash Management and Financial Administration Performance of Provincial and District/Municipality Governments in Papua
Percentage of Attention Paid by Provincial and District/Municipality Governments to Accounting and Reporting Issues Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009
Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009 522°) comparison of Internal Control Systems at Provincial and District Municipality Level
Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009 Comparison of Asset Management at Provincial and District/Municipality Leve
Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009 Notes: WDP (Qualified Opinion), TW (Adverse Opinion), TMP (Disclaimer of Opinion)
The provisions by which special autonomy funds are allocated to districts/municipalities The provisions by which special autonomy funds are allocated to districts/municipalities have been amended several times. First, from 2002-2003, the provincial government received 60 percent of special autonomy funds, whereas 40 percent was allocated to district/municipality governments. Before districts/municipalities received this 40 percent amount, funds for strategic programs and activities determined by the provincial government were deducted. Second, from 2004-2006, this proportion was reversed, with the provincial government receiving 40 percent and district/municipality governments receiving 60 percent, again subject to deductions for strategic programs and activities. Third, from 2007-2009, some special autonomy funds have been allocated for specific special autonomy programs. Remaining funds have then been split between the provincial government (40 percent) and district/municipality governments (60 percent). From 2007-2008, the specific special autonomy program was RESPEK, after which free-of-cost education and health programs were added in 2009.
Source: Audit Report on the Management of Special Autonomy Funds, State Audit Board (BPK), 2009.
Source: Papua Province Regional Planning and Development Agency (BAPPEDA), 2007 and 2009 Sectoral Allocation at District/Municipality Level, 2006 and 2008
Source: Government of Papua Province (2009) and Regions in Numbers in 2008 Data on special autonomy and population numbers reflects circumstances in 2007
P59 22 District/Municipality Reporting of the Utilization of the Special Autonom -unds in Panua
Source: Guidelines for the Special Revenue Funds Management in the Context of the Special Autonomy, 2008
Source: Papua Province and District/Municipality Public Financial Management Capacity Survey, 2009 HS implementation of Organizational Structure and Work Procedures based on Government Regulation No. 41/2007 in Districts/Municipalities in Papua Province
Source: Papua province, Jayapura district and Pegunungan Bintang district APBD, 2009 (processed) [a]. Organizational Structure of Provincial Governments and Case Study Districts
Source: BPS, APBD of Papua Province and Districts/Municipalities, 2007 Figure 7.9 Employee Expenditure per Civil Servant (left) and Per Capita Civil Servant Expenditure (right) of Papua Province and Districts/Municipalities, 2007
Per Capita Revenue by District/Municipality in Papua Province, 2007
Source: BPS and BPS of Papua (2008)
[05 Inflation by Component in Jayapura, 2001-2007 (%)
US =9) Allocation of Assistance Task Funds in Papua Province, 2005 — 2008 (%)
Although student-teacher ratios are improving, Papua continues to lack teachers. The shortage is evident from trends in the need for teachers. Ideally, at least nine teachers are required to supervise one school building at primary school level.'' As there were 2,330 primary school buildings in Papua in 2007, the ideal number of teachers would have been 20,970 teachers. As the actual number of teachers was 15,572, there was a shortfall of 5,398 teachers (Table 4.1).
oI) Road Length by Status and District in Papua Province, 2007
Seaport Conditions of Jayapura, Merauke and Biak, 2005 3 Districts/municipalities bordering the sea are Jayapura, Nabire, Biak-Numfor, Sarmi, Supiori, Yapen Islands, Waropen Mimika, Asmat and Merauke.
(E2522) Contribution of Districts/Municipalities to Food Crop Production in Papua Province, 2007 Per capita expenditure for the agriculture sector continues to increase, a slight decrease in 2005 notwithstanding. From 2004-2008, per capita expenditure in the agriculture sector on average grew by approximately 39 percent (nominal) per year or 25 percent annually in real terms. In 2008, nominal per capita expenditure in the agriculture sector was Rp. 250 thousand/person, much lower than per capita expenditure on education of Rp. 995 thousand/person.
Development of Budget Format
a ~~ Se ie la a aa lp EEE EEE consistency in planning and budgeting , is not functioning effectively. Since 2008, the Papua Provincial Government has made the breakthrough of implementing the Planning and Budgeting Consolidation Matrix (MKPP) to synchronize planning and budgeting. The main purposes of MKPP's implementation are 1) to maintain consistency between long-term, medium-term and annual planning; 2) to maintain consistency between planning, budgeting, management, and accountability; and 3) to synchronize the programs and activities of different work units to avoid duplication. To date, the MKPP has been applied only to the planning of programs and activities, however, whereas it is yet to function for budgeting, management, and accountability processes.
Source: Processed from Semester II 2008 Fiscal Year Biannual Summary of Audit Results (IHPS) Status of the Resolution of the Audit Board’s Recommendations
ble 6.1 Changes in the Allocation of Special Autonomy Funds to Districts/Municipalities, 02 2009 Source: Government of Papua Province (2009) *: District/municipality allocations subject to deductions for priority programs determined by the provincial government **: Allocations to provincial government and district/municipality governments drawn from remaining funds pool afte: deductions for priority programs determined by the provincial government.
RESPEK Fund for Sub-districts and Villages, 2008-2009 Source: RESPEK Monitoring and Evaluation Report, 2009 (processed)
Government Bureaucracy Reform Agenda in Papua Province Source: Papua Province 2006-2011 Medium-term Development Plan (RPJM)
Source: Realization of 2004-2008 APBD (processed) Notes: Figures for 2004-2007 are realized, figures for 2008 are budgeted; real figures based on 2007 constant price: zl Composition of APBD Real Expenditure in Papua Province by Sector, 2004-2008
Source: Realization of 2004-2008 APBD (processed) Notes: Figures for 2004-2007 are realized, figures for 2008 are budgeted | Government of Papua Province by Sector, 2004-2008 (%_
Source: Realization of 2004-2008 APBD (processed) Notes: Figures for 2004-2007 are realized, figures for 2008 are budgeted; figures exclude special autonomy funds. Table A.4 District/Municipality Government Expenditure by Sector in Papua Province, 1004-2008 (%)
Development of Financial Management Regulations in Papua Province
Source: Government of Papua Province
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Corporate cash holding under liquidity crisis: A Panel analysis of Zimbabwean firms
by tata tata
The study sort to establish the determinants of corporate cash holdings in Zimbabwe. The study was based on 29 nonfinancial firms listed on the Zimbabwe Stock Exchange selected from all sectors including Properties, Agriculture, and... more
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Papua Public Expenditure Analysis
by Petrarca C Karetji
The team would like to convey its gratitude particularly to the Government of Papua Province for the support, advice and guidance provided during the preparation of this report. The team would like to thank especially Mr. Syafruddin... more
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Public Procurement and Citizens Monitoring
by Taranath Dahal

2012

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Practical Guidance for Defining a Smart Grid Modernization Strategy: The Case of Distribution
by Robert Uluski

2015

Some rights reserved 1 2 3 4 17 16 15 14 World Bank Studies are published to communicate the results of the Bank's work to the development community with the least possible delay. The manuscript of this paper therefore has not been... more
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Moldova - Public expenditure review : reforming local public finance for more efficient, equitable, and fiscally sustainable subnational spending
by Andrey Timofeev

2014

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Public Expenditure Review for Peru: Spending for Results
by Tammy Lynn Pertillar

2012

Editorial Team Member:

Calvo González, O. & Koehler-Geib, F.  (Eds.). (2012, June 6). Public Expenditure for Peru: Spending for Results. Report No. 62586-PE. Washington, D.C.: The World Bank.
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Minimum annual revenue requirement analysis
by David Russell

1987, Computers & Industrial Engineering

Minimum Annual Revenue Requirements (MARR) analysis is presented in the form of an interactive microcomputer package.
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Peru - Public Expenditure Review for Peru : spending for results
by Ekaterina Vostroknutova

2012

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Budget Preparation and Citizens Monitoring
by Taranath Dahal

2012

This paper, Freedom Forum, is based on the pillars of protection of human rights, media freedom, right to information and democracy. Freedom Forum has a strong belief that democracy can flourish only when there is people&#39;s... more
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Analysis of public expenditure in agriculture workshop for sharing national experiences
by Truman Packard

2013

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Malawi - Basic agricultural public expenditure diagnostic review (2000-2013) : final report
by Horace Phiri

2013

Figure 14: Distribution of external financing by source, 2007/08-2011/12, % 3. COMPOSITION OF EXPENDITURE ON AGRICULTURE (ALLOCATIVE EFFICIENCY)
Figure 15: Shares of FISP, other recurrent and development spending in MoAFS and Department of Irrigation actual expenditures, 2000/01-2011/12, current USD million Source: authors’ calculations from MoF and MOoAFS data.
xii. Over 50% of donor financing was spent on off-Budget projects and programmes, while the share of donor financing that was registered in MoAFS accounts was split almost equally betweer contribution to FISP (15%) and part | of the Development account (17%, figure E4). The FISF component of donor support increased to 28% in 2011/12, when donors that had traditionally beer involved in supporting the programme more than doubled their contribution to help GoM overcome the foreign exchange shortage crisis.
IWEVET, A UGE HI UenUs Was UNSEIVEU do UI 2009/10 with the share of external resour growing to become slightly bigger than tha internal resources in 2010/11 and reach j ces of ust over 60% of total expenditure in 2011/12 figure E3). In absolute terms donor suppor period while internal financing dropped to agriculture kept increasing throughout the by more than 35% in 2011/12. This shows t while the agriculture sector was affected nat by he freeze in donor support to Malawi in 2010 and 2011 through the reduction in general budget support, paradoxically this was more han offset by donor direct financing that had started increasing as of 2009/10, especially off- Budget.
xvi. The wage bill in t he agriculture sector administration has increased more than elevenfold in current terms and more than threefold in constant terms from 2000/01 to 2011/12, in line with the tendency observed for t he civil service as a whole, as a result of an effort by the GoM to improve civil servants’ salaries and motivation. Another finding consistent with observations made for the civil service as a whole is t dramatically increased s 2000/01-2011/12 period. he very high cost of internal travels. In MoAFS internal travel costs have ince 2005/06 and in total, amounted to 60% of salary expenditures over the
Source: authors’ calculations.
xvii. While they represent only 7% of filled staff positions, central services control the entirety of capital and FISP spending and 84% of non-wage non-FISP recurrent spending (figures E8 and E9). At the other end, RDPs represent 62% of filled staff positions but in budgets, they are allocated only 4% of agriculture sector non-wage non-FISP recurrent expenditure provisions, in the form of MoLGRD transfers to District Councils exclusively. RDPs do however receive financial support from donor financed projects but although this support largely outweighs the MoLGRD funding, its level and continuity are not fully predictable. Insufficient operational means, along with staff vacancies and high turnover and the heavy workload imposed on field agents by the FISP, probably account for most of the low outreach of extension services that has been evidenced by various studies.
xix. Comparing the functional classification of total actual agricultural expenditures, including off- Budget expenditures and other ministries agricultural expenditures, over the 2007/08-2011/12 period (figure E10) with ASWAp intentions for 2011/12-2014/15 (figure E11) reveals substantial discrepancies between what is presently being done and what is aimed at. The current predominance of FISP (73% of MoAFS budget over the 2007/08-2011/12 period) does not leave room for developing the sustainable land and water management and commercial agriculture and market development components to the levels planned in ASWAp. It is clear that unless additional resources are raised or shifted from FISP, some crucial components of ASWAp will not receive sufficient support and are highly likely to fail to achieve their objectives. xx. Furthermore, one could question whether the resources planned in ASWAp for technology generation and dissemination (5%) and for livestock development (2%) will be sufficient for these subsectors to express their potential in terms of growth stimulation, especially in view of the fact that annual resources currently available for support to agriculture total only about half the resources that were expected when ASWAp was launched (USD 250 to 300 million instead of USD 500 to 600 million in ASWAp initial budget). In addition, it was shown that non cash-crop
xxii. Substantial progress remains to be made in integrating policy and budget planning in the agriculture sector, in spite of the adoption — more in theory than in practice so far - of an Agricultural Sector Wide Approach (ASWAp) in 2010. Three inter-related factors explain the slow progress achieved to date:
11. Since April 2012, major economic and political reforms have been initiated but the poorest have been hit hard by the Malawi Kwacha depreciation and economic recovery remains fragile due to the risk of social unrest and policy reversal, the constrained supply side response of the economy and exogenous threats. After the death of President Bingu wa Mutharika in April 2012, the hen Vice-President Joyce Banda took over and acted swiftly to arrest the economic crisis and restore he confidence of all stakeholders including DPs. While the macroeconomic and structural reforms her new Cabinet passed have brightened the medium-term economic outlook (in particular the supply of critical goods has loosened), the 49% devaluation and the introduction of a floating exchange rate in May 2012 have since then translated into an over 100% depreciation of the Malawi wacha and generated a surge in inflationary pressures that is hitting hard the poorest groups of the population, creating a high risk of social unrest that would slow down economic recovery. Simultaneous presidential, parliamentary and local government elections planned for 2014 obviously further complicate the current Government’s reform endeavour. In addition, to take full advantage of the greater competitiveness induced by recent reforms and become an export-led economy, Malawi still has very substantial challenges to overcome.on the ‘supply side, amongst which diversifying its economy, improving the business environment, reducing the infrastructure deficit, improving its regional integration, increasing credit availability and affordability, reducing the skills gap, and enhancing governance and public services accountability. Climatic and terms of trade shocks also continue to represent significant threats to economic recovery in a low diversification context.
Source: Phiri et al. 2012
Figure 2: Structure of public agricultural extension delivery in Malawi
Figure 4: Evolution of maize yield, area harvested and production, 1990-2011
Figure 5: GDP and Agricultural GDP annual growth and maize and tobacco production Source: IMF/World Bank for growth rates, FAOSTAT for maize and tobacco production.
33. Pulses and groundnuts (respectively 8% and 4% of total agricultural production farm-gate value in 2011) also experienced a significant increase in production during 2000-2011, driven by an increase in both areas and yields. The area under beans doubled while the average yield increased by 50%. For pigeon. peas, the same growth rates were 43% and 57% and for groundnuts, 73% and 43%. Figure 6: Share of the various agricultural commodities in total farm-gate value of agricultura production expressed in 2005 prices, 2011, %
than 20% at just below 2 mt/ha. The production of cotton increased steadily to a peak of 48,000 mt in 2008 and 2009 but then fell to 19,000 mt in 2010.
Source: FAOSTAT http://faostat3.fao.org
38. Reporting on budget execution was weak and inconsistent over the study period. Recent Public Expenditure and Financial Accountability (PEFA performed relatively poorly over the past decade accounting and reporting, and external scrutiny and incomplete implementation of the Integrated Financia has been deployed in all ministries since 2001 and is assessments (EU 2011) indicated that Malawi in terms. of budget execution and control, audit. To a great extent, this was due to the Management Information System (IFMIS) that now being introduced in local governments: a MoF commissioned review of the IFMIS carried out in 2012 evidenced that it operated primarily as an improved budget preparation and payment system but lacked several core areas of functionality normally associated with an IFMIS, including commitment control, procurement management, accounting and reporting (World Bank 2013). As a result, the extent to which on-Budget actual expenditures, when available, reflect the reality is not clear, and for the years in which detailed actual expenditures were not reported, revised estimates (adjusted during the mid-year Budget review process) had to be used as the only available approximation for actual expenditures.
Source: authors’ calculations from MoAFS and MoF data. Figure 11: Trends in approved and actual expenditures of MoAFS and the Department of Irrigation, 2000/01-2012/13, current USD million
Figure 12: Distribution of actual agricultural expenditure by source of funding, 2007/08-2011/12, current USD million
55. Capital expenditure” has been extremely low over the period. As in many other Subsaharan- Africa countries, Government development accounts in Malawi “hide” substantial amounts of salaries and other recurrent costs. This.is an important issue as it reduces budget transparency and precludes ministries. from adequately planning and monitoring both recurrent and capita expenditures and in particular, from ensuring that sufficient provision is made for operation and maintenance beyond the investment phase. Over the 2000/01-2011/12 period the non-capita element in development actual expenditures has been estimated at 63% (of which 4% salaries and 59% other recurrent expenditures), leaving only 37% for real capital expenditure. As a result real capita expenditure was very low over the period and rarely exceeded 5% of MoAFS actual expenditures (figure 17). 54. Since its introduction in 2005/06, the FISP has mobilized 69% of MoAFS budget on average, the rest being equitably split between other recurrent and development expenditures (figure 16). While other recurrent expenditures were entirely financed on internal resources, donors contributed to FISP (13% on average over the 2007/08-2011/12 period with a peak at 41% in 2011/12) and to development expenditures (79% on average over the 2000/01-2011/12 period).
Figure 17: Shares of FISP, other recurrent and capital spending in MoAFS and Department o Irrigation actual expenditures, 2000/01-2011/12, %
Figure 18: Trends in MoAFS wage bill, 2000/01-2011/12, MWK billion 57. Another finding consistent with observations made for the civil service as a whole is the very high cost of internal travels. A study commissioned in 2010 by the GoM with assistance of Common Approach to Budget Support (CABS) group of donors” found that over the period 2006/07 to 2009/10, travel costs had represented 12-14% of total GoM expenditures and 4-5% of GDP (while in Uganda and Tanzania travel costs amount to less than 2% of GDP), and that over 70% of these travel costs were domestic travel (external travel and vehicle maintenance accounting for the remaining 30%); the same study evidenced that subsistence allowances. amounted to 31% of total domestic travel costs and represented. 22% of salaries. In MoAFS internal travel costs have dramatically increased since 2005/06 (figure 19). They amounted to 60% of salary expenditures over the 2000/01- 2011/12 period.
Figure 19: Trends in internal travel expenditures in MoAFS, 2000/01-2011/12, MWK billion Source: authors’ calculations from MoF and MoAFS data.
Note: Central services include PCB, DARS, DAHLD and DLRC; Reseach stations include ranches and farms; Fisheries services include fisheries headquarters, regional offices, research centre and college; RDPs still figure as such in MOAFS budgets and staff listings but have now become District agricultural services. Source: MoAFS. 60. Staff establishments are fairly equally filled across the various levels of the agricultural administration (figure 20). Vacancy rates as of mid-2013 varied in the range of 31 to 36% for all levels except for ADDs where 43% of positions were vacant at that date. Overall vacancy rate for the Ministry was 34% (8,426 positions filled out of 12,824 establishments). Deeper analysis into vacancy levels across grades (MoAFS 2012) suggests that intermediary grades (J to F, i.e. from Chief Supervisor to Assistant Head of Department) are the most badly hit by staff shortages, with vacancy rates ranging between 42 and 74%.
SUUTILCE. IVIUAATO. 52. As with budget allocation, decision making appears to be also highly centralized, with little space given so far, at least in Government-based interventions, to demand-driven initiatives; these could be encouraged by matching grants programmes whereby agricultural deconcentrated services would act as technical assistance to local communities and private promoters. The fact ‘hat farmers are not represented at the District Agricultural Extension Committee (DAEC) and District =xecutive Committee (DEC) levels and that their views are supposed to be somehow conveyed in these committees by extension officers, seem to suggest a rather top-down approach to development, actually driven by the grand national development strategies and donor-funded vertical projects (Chinsinga 2008). A greater implication of local communities is necessary for achieving faster replicable and sustainable progress. Programmes based on matching grants to finance demand-driven initiatives by local communities or local promoters with the technical support expenditures; District agricultural services do however receive financial support from donor financed projects but although this support largely outweighs the MoLGRD funding, its level and continuity are not fully predictable. Insufficient operational means, along with staff vacancies~ and high turnover and the heavy workload imposed on field agents by the FISP, probably account for most of the low outreach of extension services that has been evidenced by various studies (box 3).
Figure 22: Respective shares of focus areas in ASWAp budget, 2011/12-2014/15, %
Source: authors’ calculations from MoAFS and MoF data.
Source: authors’ calculations from data provided by MoF, MoAFS/DARS, ICRISAT, CIAT, IITA, CIP and DPs.
Source: authors’ calculations from data provided by MoF and MoAFS. The limited resources dedicated to non-cash crop research in MoAFS budget (less than 2.5% for much of the period) have largely been spent on salaries with little allocated to funding of other research costs. The analysis shows that consistently, non-cash crop research has received ess than 2.5% of the total MoAFS budget for much of the period except during 2004/05 and 2009/10 FYs when research exceeded 4 and 5% of MoAFS actual expenditures respectively figure 27). It is noted however, that the amount of funding to research consistently increased in nominal terms since the beginning of the study period and reached the peak during 2008/09 FY but has tended to decline since then (figure 26). As would be expected of spending mainly on programmed salaries, during most years of the period actual expenditures have been either closely equal to or just slightly lower than the approved budget for the sub-sector.
Source: authors’ calculations from data provided by MoF, MoAFS and donors. As with non-cash crop research, off-Budget externally financed extension activities outweigh DAES activities in terms of spending and the degree of coordination among the various initiatives would require further investigation. It is interesting to note that off-Budget donor financed projects report fast growing extension spending that outweighs by far MoAFS expenditures in that sub-sector (figure 28). The extent to which these efforts are coordinated among themselves and with MoAFS extension system so as to avoid contradictions and redundancies and achieve economies of scale, would be worth analysing further. MoAFS funding of agricultural extension has increased in absolute terms but dramatically decreased as a share of total MoAFS budget. The results of the AgPER show that the allocation of MoAFS budget to agricultural extension has tended to increase over the whole study period, even if actual expenditures have tended to be lower than approved in recent years (figure 29). However, due to FISP increasingly taking the lion’s share of MoAFS budget as of 2005/06, spending on extension expressed as a percentage of actual MoAFS expenditures decreased froma peak at almost 15% to less than 5% in 2011/12 (figure 30).
Source: author’s calculations from data provided by MoF and MoAFS.
Source: authors’ calculations from data provided by MoF and MoAFS. The impact of the increasing resources dedicated to extension by both MoAFS and donors is not clearly ascertained and in any case, extension incidence remains low. Based on |IHS3 results, Benfica (2013) evidenced an increase in participation in extension activities from 13% in 2005 to 23% in 2011, with incidence reported to have increased among all rural population revenue groups. However, in their recently issued evaluation of 2012/13 FISP, Dorward et al. (2013) suggest a completely opposite trend, with the percentage of household survey respondents reporting receipt of technical advice in the 2012/13 season (11%) halved compared to that of the 2006/07 season (22%). In any case, extension incidence remains low. results, Benfica (2013) evidenced an increase in participation in extension activities from 13% in
more resources to be spent by Government under national procedures. Execution rates have been highly variable for all categories of expenditure throughout 2000/01-2011/12 and no clear tendency can be brought out, except that execution rates for donor funded development activities appear to be consistently lower than those of the other categories of expenditures, all financed on local resources (figure 31). This is an issue frequently encountered in Sub-Saharan Africa countries that is argely accounted for by deficiencies of communication between the donors and the national administration and the difficulty for the latter to master the myriad procedures of the development partners. In some cases the execution rate may also turn out to be low only because planned expenditures were not correctly entered and/or actual expenditures not fully recorded. 67. Also, one could question the relevance of a fiscal year from July to June in a country whose economy is largely agriculture-based with a rainy season extending from November to March. A fiscal year matching the civil year would allow for about three months after the Budget is passed to prepare all activities and then make full use of the dry season to implement infrastructure works, etc. whereas in the current situation fiscal year activities barely get prepared and underway with implementation when they get disrupted by the onset of the rains. In the case of FISP, a fiscal year starting in January wou international markets ins before the start of the cr already regionally availab d give nine months to procure the fertilizers at the best prices on ead of having to rush to get the fertilizers in the country in three months opping season with the risk, often verified, of paying a premium to access e fertilizers and getting very late deliveries for the rest of the tender. largely accounted for by deficiencies of communication between the donors and the national
Notes: Transfers to District Councils were included in MoAFS resources. Non-MOoAFS resources comprise off-Budget expenditure and agricultural expenditure under the supervision of other ministries. Source: authors’ calculations.
According to its founding principles, the objective of FISP is “to increase resource poor smallholder farmers’ access to improved agricultural inputs” in order “to achieve food self- sufficiency and increased incomes” and the program is targeted at “fulltime smallholder Malawian farmers that are resource poor of all gender categories”, with special attention to “yulnerable groups: elderly, HIV positive, female, child, orphan, and physically challenged headed households” (MoAFS 2011b). (4.3 people against 4.8 and 4.7 in rural Centre and rural North respectively). These discrepancies probably result from strong incentives for households to split on MoAFS listings in order to increase eligibility for coupon receipt and, as pointed out by Dorward et al. (2013), there is an urgent need to resolve this issue not only for the purpose of FISP monitoring but as part of a wider need to improve accuracy of agricultural and national information.
* In 2006/07 139,000 mt were commissioned by GoM and 49,000 mt were sold by private operators within FISP. * In 2007/08 138,000 mt were commissioned by GoM and 51,000 mt were sold by private operators within FISP. * In 2008/09 GoM also commissioned 24,500 mt of fertilizer for flood relief at a cost of about USD 30 million (not included in this table). Sources: Authors’ calculations from MoAFS Logistics Unit Programme Implementation Reports, AfDB 2011, Dorward et al. 2013, IMF/World Bank, NSO and MoF
Figure 33: Proportion of agricultural households growing crops, IHS2 and IHS3
Figure 34: FISP coupon recipients by wealth and poverty status, 2011, % Source: Benfica 2013.
“The poverty line, comprised of a food (62%) and non-food (38%) element, was set at MK 37,002 per person per year in 2011. The population that had total consumption below MK 37,002 per person per year was deemed poor and the population with total consumption below the food component was considered ultra- poor. Source: NSO 2012.
Figure 38: Household and local economy impact of FISP Note: Dotted lines represent negative effects for less poor maize surplus producer households. Source: School of Oriental and African Studies et al. 2008.
Note: Official imports data used in this figure include fertilizers for both estates and smallholder farmers and for all crops, including tobacco. Commercial sales were extrapolated as the difference between total imports and FISP sales. Further analysis would be required to get a more accurate picture of fertilizer imports and use per type of farm and per commodity. Source: Chirwa et al. 2012. 81. Although the FISP has most probably induced some displacement of commercial sales, total fertilizer use has increased and commercial fertilizer purchases are on the rise amongst FISF participants. Ricker-Gilbert (2011) has calculated that on average one additional kilogram of subsidized fertilizer crowds out 0.22 kilograms of commercial fertilizer, with crowding out ranging from 0.18 among the poorest farmers to 0.30 among relatively non-poor farmers. Chirwa et al. (2011 compared the quantity of subsidised and commercial fertilizer purchased by a sample of poor anc non-poor farmers during the 2009/10 and 2010/11 cropping seasons with the quantities they used tc buy before the introduction of FISP (table 8). They found that in both groups commercial purchases, although at lower levels than before FISP, increased during the participation in FISP, eventually resulting in greater fertilizer use than before the FISP (by about 40% amongst the poor and 20% amongst the non-poor). This seems to suggest that some initial crowding out of commercial fertilizer sales was later partly compensated by additional demand for commercial fertilizer stimulated by improved productivity and profitability of farming activities. The analysis of overall fertilizer import: and use in Malawi over the period confirms that commercial sales of fertilizers although lower thar the pre-subsidy levels have been increasing suggesting that the programme has in the medium-term stimulated demand for fertilizers in Malawi (Chirwa et al. 2012, figure 39). Displacement of commercial fertilizer sales, however, are difficult to ascertain with precision since commercial fertilizer prices increased substantially over the study period (from MWK 37/kg in 2004/05 tc MWK 97/kg in 2010/11, i.e. 162%), which, irrespective of FISP, would most probably have dampenec the demand for commercial fertilizers as indicated by the sharp decline of fertilizer use amongst nor FISP participants in the sample (table 8). participants. Ricker-Gilbert (2011) has calculated that on average one additional kilogram of
Figure 40: Actual end-beneficiaries of the fertilizer subsidy *" The main advantage of using vouchers in an input subsidy scheme is to allow private sector’s participation in the distribution of the subsidized input (Minot et al. 2009). In Malawi, private retailers were excluded from 2008/09 onwards on the basis of anecdotal claims in the media that some of the farmers were obtaining iron sheets in exchange of fertilizer coupons in some of the private sector input outlets (Chirwa et al. 2012).One can therefore question the opportunity of keeping on spending resources on voucher printing, distribution and further management while both extension agents in charge of coupon distribution and ADMARC and SFFRFM depots in charge of coupon recovery are in possession of the same list of beneficiaries. Dorward et al. (2013) estimated that during the 2012/13 cropping season 9% of coupons were affected by
Table E1: Proposed actions to increase agricultural public expenditure efficiency and effectiveness (continued)
Table E1: Proposed actions to increase agricultural public expenditure efficiency and effectiveness (continued)
Table 2: Structure of GoM arrears, December 2012, MWK billion
Sources: authors’ calculations for agricultural expenditure, IMF/World Bank for total GoM expenditure. Table 3: Distribution of actual agricultural expenditure by institutional status and share in total national expenditure, 2007/08-2011/12, current USD million?’ and %
Source: IFPRI 2013, authors’ calculations for Malawi non-cash crop agricultural research. Table 5: Public agricultural research spending as percentage of agricultural GDP
Table 6: FISP implementation indicators 2005/06 — 2012/1:
Table 7: Growing inequality
Source: authors from Chirwa et al. 2011. Table 8: Evolution of the quantity of commercial and subsidised fertilizer used by poverty status, kg
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Educational Expenditure and Economic Growth Nexus in Nigeria (1987-2016)
by J A D E

2018, Journal for the Advancement of Developing Economies

This study empirically investigated educational expenditure and economic growth nexus in Nigeria using secondary and times series data from 1987 to 2016, sourced from the Central Bank of Nigeria (CBN), National Bureau of Statistics... more
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Congo, Democratic Republic of - The Democratic Republic of Congo's infrastructure : a continental perspective
by Vivien Foster

2011

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations... more
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GOVERNMENT EXPENDITURE IN NIGERIA AND ITS IMPACT ON THE NIGERIAN ECONOMY, 1986-2014
by KOBIA DATA LIMITED

2017, Journal on Banking Financial Services & Insurance Research

This study examined government expenditure in Nigeria and its impact on the Nigerian economy, 1986 -2014. The major objective was to investigate the extent of the impact of capital expenditure and recurrent expenditure... more
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Gasto para resultados : revision del gasto publico para Peru
by andrea coppola

2012

The purpose of this Public Expenditure Review (PER) is to take stock of Peru&#39;s public expenditure since the last PER and identify the main challenges. The key underlying questions addressed are: (i) How did Peru&#39;s public... more
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Public expenditures for decentralized governance in Honduras : towards restoring fiscal consolidation
by Nataliya Biletska and 
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Luc Razafimandimby

2013

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Integrated logistic centers : experience from North America and options for China
by Gerald Ollivier

2015

China's shift toward accelerated economic growth in central and western provinces and increasing levels of personal income and consumption are all consistent with the need for rail-enabled Integrated Logistics Centers (ILCs). Yet, while... more
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Honduras - Analisis del gasto publico : hacia el restablecimiento de la consolidacion fiscal
by Nataliya Biletska and 
2 more
Luc Razafimandimby
Nuria Caballero

2013

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Empirical Assessment of The Impact of Banking Sector Development on Firm External Financing, using the MELR Model
by Pranvera Dalloshi

2018

By combining microeconomic and macroeconomic factors, this paper aims to present a new approach of assessing the impact of the banking sector development on the financing of businesses with loans in some SEE countries. The firm’s... more
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GOVERNMENT EXPENDITURE IN NIGERIA AND ITS IMPACT ON THE NIGERIAN ECONOMY, 1986-2014
by KOBIA DATA LIMITED

2017, Journal on Banking Financial Services & Insurance Research

This study examined government expenditure in Nigeria and its impact on the Nigerian economy, 1986 -2014. The major objective was to investigate the extent of the impact of capital expenditure and recurrent expenditure... more
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Tanzania's infrastructure : a continental perspective
by Maria Shkaratan

2012

a. Infrastructure’s contribution to annual per capita economic growth, 2003-07
a. Overall contribution of infrastructure
Source: Escribano and others 2009.
Source: AICD Interactive Infrastructure Atlas for Malawi, http://www. infrastructureafrica.org/aicd/system/files/tza_new_ALL.pdf.
Looking ahead, Tanzania has the potential to play a significant role in regional power trade within tl framework of the East African Power Pool, as well as the Southern A frica Power Pool. A simulation exercise exploring Tanzania’s potential contribution to a fully integrated East African Power Pool finds that if the region pursued power trade to its fullest economic potential, Tanzania could emerge as a pow exporter with exports rising to 2.4 TWh over a decade, equivalent to over 20 percent of future domestic consumption (Rosnes and V ennemo, 2009). Tanzania’s long-term marginal cost of power generation — was estimated at $0.065 per kilowatt hour. Trade expansion would require Tanzania to build an addition 1,200 megawatts of power generation capacity over the next decade beyond that required to meet domestic demand, as well as 266 megawatts of new cross-border transmission. This would require investment of $150 million per year, over and above what is needed to meet domestic power needs. Nevertheless, the relative positions of East African countries with respect to energy resources is evolvin rapidly with the discovery of new geothermal and wind resources, which may affect the conclusions of the 2009 study.
Figure 6. Power costs and tariffs in Tanzania, 2005 Source: Derived from Eberhard and others 2009; Rosnes and Vennemo 2009.
Figure 5. Tanzania’s power tariffs among the lowest in Africa, 2005
Figure 7. Evolution of Tanesco’s hidden costs, 2002-08 Source: Bricefio-Garmendia and others 2009 updated with information from World Bank country staff.
n the early 2000s, KPLC had substantial hidden costs in underpricing, collection losses, and distribution losses; these absorbed 1.4 percent of GDP. In the run up to a management contract, revenue collection improved from 81 percent in 2004 to 100 percent in 2006. Distribution losses also began to fall, though more gradually, a reflection of the greater difficulty in resolving them. Power pricing reforms allowed tariffs to rise in line with escalating costs, from $0.07 in 2000 to $0.15 in 2006 and $0.20 in 2008. As a result of those measures, the hidden costs of the power sector fell to 0.4 percent of GDP in 2006 and were eliminated by 2008 (see figure). This outcome put the sector on a firmer financial footing and has saved the economy more than 1 percent of GDP. Source: Interviews with World Bank staff from the Africa Energy Department 2008.
Source: Gwilliam and others 2009.
Source: Gwilliam and others 2009. Figure 9. Provision for maintenance and rehabilitation, 2006
Figure 10. Access to safe water is declining, 2000-2007
Figure 12. The burden of infrastructure needs by country typology, 2006 Source: Foster and Bricefio-Garmendia 2009.
Figure 14. Existing capital expenditure for infrastructure investment, annual average 2001-06 Tanzania faced an efficiency gap of $0.5 billion per year in 2006, representing resources that could be recaptured by suitable policy and institutional reforms. There is substantial evidence that more could be achieved by making more efficient use of Tanzania’s existing resource envelope. The largest areas of inefficiency identified were underpricing of electricity, power distribution losses, under-collection of the fuel levy, and over-employment in the telecom incumbent (table 12). Since 2006 — the base year for the analysis — Tanzania has captured some US$40 million of this efficiency gap thanks to tariff adjustments and efficiency improvement in the power sector.
As of 2006, underpricing of water and power services was costing Tanzania about $260 million per year. In the power sector, the average historical cost of producing electricity in Tanzania has been $0.14 per kilowatt-hour over the last decade. By comparison, the average effective power tariff in 2006 was $0.06 per kilowatt-hour. Overall, losses due to underpricing of power were very substantial 1.8 percent GDP, more than twice as high as those in the peer group (figure 16). However, due to recent tariff increases, this has subsequently dropped to 1.1 percent of GDP; a substantial improvement but still well above the average for the benchmark group. In the water sector, the total production cost of $0.68 per cubic meter is similarly somewhat higher than the average effective tariff is only $0.50. However, the associated burden of approximately 0.02 percent of GDP is not significant in macroeconomic terms.
Figure 16. Underpricing in the power and water sectors, 2006 These shortfalls in power and water tariffs are ultimately met by state subsidy. However, due to highly inequitable access to these services, the distributional incidence of these subsidies has tended to be highly regressive. Of households with access to piped water in the year 2000, 69.4 percent belonged to the top quintile of the income distribution. Similarly, 87.6 percent of households with access to power in the year 2000 belonged to the richest quintile (figure 17).
Figure 17. Infrastructure and income, 2000
Assuming that households can afford to spend 5 percent of their budget on power and 5 percent on water, subsistence consumption bundles of water and power at cost recovery prices would be affordable for the vast majority of Tanzanian households (figure 19). For power, with a cost recovery tariff of $0.11 per kilowatt hour for power and a subsistence consumption of 25 kilowatt hours per month (enough to power two 100 watt light bulbs for four hours per day), the monthly power bill would be $4. For water, with a cost recovery tariff of $0.68 and a subsistence consumption of 4 cubic meters per month (25 liter per person per day for a family of five), the monthly water bill would be $4. Based on analysis of household income distribution, monthly utility bills of $4 would be affordable to all but the poorest 20 percent of Tanzania’s population. Given that access to these services is currently confined to the more affluent 10 percent of the population, affordability is unlikely to become a real issue for some time to come until service access is much more widely available than at present.
b. Resource envelope assuming efficiency gains
Source: Derived from Foster and Bricefio-Garmendia, AICD Flagship Report, 2009 Note: The threshold is the index value of 100.
Inquiries concerning the availability of data sets should be directed to the volume editors at the W orlc Bank in Washington, DC.
Table 1. Overview of achievements and challenges in Tanzania’s infrastructure sectors Source: Author’s own elaboration based on findings of this report. Tanzania’s population and agricultural activity is concentrated along its main transport and Jevelopment corridors going: from Dar es Salaam west to Dodoma and northwest to Mwanza on Lake Victoria in the northern part of the country, connecting to Uganda and Kenya; from Dar es Salaam we and southwest to Mbeya and on to Zambia; from Dar es Salaam north to the mountainous area around Kilimanjaro in the northeast of the country; and from Mwanza to Kigoma on Lake Tanganyika. The Jevelopment of Tanzania’s infrastructure backbone has broadly followed this pattern of spatial activit with the country’s principal road artery and its major power transmission and fiber optic backbones following these routes (figure 3By contrast, the rest of the country is sparsely populated and has only fragmentary infrastructure coverage. While there are some transport links with Kenya, Uganda, Democratic Republic of Congo, Zambia, Rwanda, and Burundi, road connections were of low quality of 2006, although they have been improving subsequently. As of 2006, power and ICT backbones wet not yet fully integrated across borders in the region.
Source: Eberhard and others 2009. Derived from AICD electricity database, http:/Avww.infrastructureafrica.org/aicd/tools/data and more recent data provided by World Bank staff For Tanzania, data for 2005 and 2010 are reported to show progress over time. Benchmark data, however, relates to 2006. — = Data not available. Table 2. Benchmarking power indicators, 2005-2010
Notes: System losses for 2008 was not available and was estimated as the average of losses for 2006 and 2010: Source: TANESCO annual reports and World Bank staff estimates
Table 4. Benchmarking port indicators: Dar Es Salaam as compared with largest and neighboring ports, 2006
Source: Gwilliam and others 2009. Derived from AICD database, http://www. infrastructureafrica.org/aicd/tools/data. Table 5. Benchmarking road indicators, 2006
Table 6. Benchmarking railway indicators, 2006
Table 7a. Benchmarking water and sanitation indicators for Tanzania against Sub-Saharan Africa, 2006
Data on utility performance are from 2007 and are a weighted average of performance indicators from the seven largest utilities in the country namely Arusha, Dawasco, Dodoma, Mbeya, Morogoro, Moshi, and Mwanza and were provided by World Bank country staff. Table 7b. Benchmarking water and sanitation indicators across Tanzanian utilities, 2007
Source: TCRA, TTCL, Vodacom and AICD database. Note: Low-income countries refer to those in Sub-Saharan Africa. Table 8. Benchmarking ICT indicators, 2008 Tanzania has introduced key institutional reforms. In 2003, the country established the Tanzania Communications Regulatory Authority (TCRA), which merged the Tanzania Communications Commission and the Tanzania Broadcasting Commission. The licensing framework has been streamlined and Tanzania has intensified competition in the mobile sector. From four active operators in 2001, Tanzania had seven mobile operators by 2010 making its wireless sector one of the most competitive in the region. Penetration reached half the population by 2010. In common with other countries in eastern and southern A frica that have lacked access to fiber optic submarine cable, Tanzania had high costs of internet service. Two undersea fiber optic cables now land in Tanzania (SEACOM in 2009 and EASSy in 2010). This has led to a huge increase in international bandwidth and a 50% fall in fixed broadband retail prices between 2008 and 2010. Nonetheless fixed broadband prices remain high relative to Tanzanian incnmeac
Table 9. Infrastructure targets for the next ten years, 2006-15
Sources: Mayer and others 2008; Rosnes and Vennemo 2009; Carruthers and others 2009; You and others 2009. Derived from models at http://www. infrastructureafrica.org/aicd/tools/models. Note: O&M = operations and maintenance; CAPEX = capital expenditure. Table 10. Indicative annual infrastructure spending needs in Tanzania, 2006-15
Source: Derived from Foster and Bricefio-Garmendia 2009. Note: PPI = private participation in infrastructure; O&M = operations and maintenance; CAPEX = capital expenditure. Table 11. Existing financing flows to Tanzania, average annual 2001-05
Source: Derived from Foster and Bricefio-Garmendia, AICD Flagship Report, 2009. Note: Potential overspending is not included in the calculation of the funding gap, because it cannot be assumed that it would be applied toward other infrastructure sectors. — = Data not available. Table 12. If all inefficiencies were eliminated, the funding gap would be much smaller
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Automated small-cell deployment for heterogeneous cellular networks
by Xiaoli Chu

2000, IEEE Communications Magazine

Optimizing the cellular network's cell locations is one of the most fundamental problems of network design. The general objective is to provide the desired Quality-of-Service (QoS) with the minimum system cost. In order to meet a growing... more
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Capital Expenditure and Firm Performance Evidence from Albanian Construction Sector
by European Scientific Journal ESJ
This paper investigates the link between the capital expenditures and firm performance of Albanian firms in the construction sector, based on the data collected from 30 firms between 2008 and 2015. The study took into consideration the... more
Table 1 gives the average and standard deviation for the four variables analyzed in the 30 companies surveyed during the period 2008- 2015. Toahla) Modal CSimmar;
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Analyse des depenses publiques en agriculture atelier de partage des experiences nationales
by Johannes Koettl

2013

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Corporate cash holding under liquidity crisis: A Panel analysis of Zimbabwean firms
by Nathan Mugumisi

2013

Vera Pack 12.00 ABSTRACT The study sort to establish the determinants of corporate cash holdings in Zimbabwe. The study was based on 29 nonfinancial firms listed on the Zimbabwe Stock Exchange selected from all sectors including... more
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Devolution of Health Centers and Hospital Autonomy in Thailand: A Rapid Assessment
by jaruayporn srisasalux

2009, Journal of Health …

Volunteer 1 HC staff who do not wish to transfer to LAO employment will not be allowed to continue working in the devolved HC in the long term. They can request transfer to another MOPH post and may continue to work for the devolved HC... more
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Devolution of Health Centers and Hospital Autonomy in Thailand: A Rapid Assessment
by Sutayut Osornprasop

2009, Journal of Health …

Volunteer 1 HC staff who do not wish to transfer to LAO employment will not be allowed to continue working in the devolved HC in the long term. They can request transfer to another MOPH post and may continue to work for the devolved HC... more
[t is useful to supplement the Preker Harding framework by looking at changes in the internal incentive environment for management and staff following autonomy. The incentive framework for management and staff adopted by the hospital’s Board appears to be strongly focused on aligning the incentives of staff with the objectives the board has for the hospital. The Director has a fixed four year term contract, renewable for only one term, and is subject to annual performance targets and review py the Board, which can decide on the level of Director’s bonus based on this assessment. Staff are no longer civil servants, and no longer participate in the civil service pension and medical benefits schemes.* They are employed by the hospital
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Zambia : Public expenditure management and financial accountability review
by Hinh Dinh

2004

printed on recycled paper 1 2 3 4 06 05 04 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing... more
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Gasto para resultados : revision del gasto publico para Peru
by Fritzi Koehler-geib

2012

Este documento fue elaborado por el personal del Banco Mundial con aportes externos. Los hallazgos, interpretaciones y conclusiones expresados en este documento no necesariamente reflejan los puntos de vista del Banco Mundial, su Junta de... more
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Natural Gas, Public Investment and Debt Sustainability in Mozambique
by Yi Xiong

2013

Mozambique has great potential in natural gas reserves and if liquefied/commercialized the sum of taxes and other fiscal revenue from natural gas will, at its peak, reach roughly one third of total fiscal revenue. Recent developments in... more
Sources: Mozambican authorities, and IMF staff estimates from the FARI model.
Source: Mozambican authorities. Figure 2. Mozambique: Public Capital Expenditure, 1991-2012
Figure 5. Fiscal and Real Exchange Rate Consequences of Public Investment Scaling-Ups. A conservative approach simply awaits the LNG revenues. Spending on growth-enhancing investment projects would increase only in the years when LNG production starts. Public debt does not rise as a share of GDP and declines over the longer term, thus no fiscal adjustment is required and hence no reduction in private consumption is generated. The start of LNG production would allow building strong fiscal buffers in the form of government savings (up to 60 percent of GDP in the baseline scenario of the LNG market).
Figure 6. The Effects of Improvements in Project Selection and Better Governance and Execution quality of its institutions, and the fact that policies afrecting the efficiency of public investment expenditures and the productivity of infrastructure projects are powerful instruments for achieving superior macroeconomic performances. In particular, we let ¢, increase from 60% to almost 70% over 18 years. This positively affects the accumulation the capital stock relative to the baseline scenario. Moreover, we simulate an improvement project selection capacity/process by raising the annual net economic return on public investment at the initial steady state from 15 to 20 percent. Over time, these two sets of structural reforms enhance the extent to which public capital affects the productivity of private factors for production with a more positive impact on growth and incomes. In the example provided the combined effect of the two measures is an increase in the additional non-LNG GDP growth rate (relative to baseline) of more than half percentage point over ¢ period of more than 15 years. More modest (bigger) improvements in institutional arrangements would clearly deliver a more moderate (superior) additional non-LNG GDP growth. The Rovuma basin, located off the northern coast of Mozambique and close to the Mozambique-Tanzania border, has great potential in natural gas reserves. FARI model
* As of end-2012, except for Mozambique.
After aggregating across the types of consumers, the total demand for non-traded Identities and market clearing conditions
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Combining the priority rankings of DEA and AHP methodologies: a case study on an ICT industry
by Emmanouil Stiakakis and 
1 more
Angelo Sifaleras
This article presents a case study on how data envelopment analysis (DEA) and analytic hierarchy process (AHP) could be combined to produce priority rankings for a set of companies. The shortcomings of each method, when exclusively used... more
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Public and private sector roles in the supply of transport infrastructure and services
by Paul Amos

2004, Transport Paper TP-1. World Bank Transport Sector …

Internet www/worldbank.org The findings, interpretations, and conclusions expressed here are those of the author and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they... more
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Honduras - Analisis del gasto publico : hacia el restablecimiento de la consolidacion fiscal
by David Carias

2013

Contexto fiscal y tendencias en el gasto público A. Composición del gasto B. Administración del deterioro de la política fiscal C. Las causas inmediatas de la deficiente administración de las finanzas públicas D. Las causas más profundas... more
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After the ‘gold rush’: global archaeology in 2009
by Kenneth Aitchison

2009, World Archaeology

... The political economy of archaeology in the United States. Annual Review of Anthropology, 28(155):174. Roubini, N. 2009. Are there bright spots amid the global recession? Forbes.com. http://www.... more
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Cape Verde's infrastructure: a continental perspective
by DANIEL MATA BENITEZ

2011, World Bank Policy Research …

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