Samuel using government chart of accounts for tracking aid flows and expenditures in the budget

USING GOVERNMENT CHART OF ACCOUNTS FOR TRACKING AID FLOWS AND EXPENDITURES IN THE BUDGET Presentation prepared for the ICGFM WINTER CONFERENCE By: Ms Tithokoze Carolyn Samuel Ministry Of Finance-Malawi Budget Division 6 th to 8 th December, 2010

CONTENT
Country Policy Document MGDS Themes
Malawi Government Priority Areas as outlined in the MGDS Linkage with national budget
Malawi Chart of Accounts
Tracking donor resources in the budget
Some Donor codes
Challenges
Prospects for the future
Conclusion

MGDS THEMES
Sustainable Economic Growth
Social Protection and Disaster Risk Management
Social Development
Infrastructure development
Improved Governance

MGDS PRIORITY AREAS
Agriculture and Food Security
Greenbelt Irrigation and Water Development
Education, Science and Technology
Transport Infrastructure and Nsanje World Inland Port Development
Climate Change, Natural resources and environment management
Integrated Rural Development
Rural Growth Centres development program
Development of markets
Rural livelihood support
One Village One product
Traditional Chiefs Administration
Decentralisation
Public Health, Sanitation and HIV/AIDS management
Youth Development and Empowerment
Energy, Mining and Industrial development

LINKAGE WITH NATIONAL BUDGET
Government Chart of Accounts includes a segment for tracking Donor support in the Budget
All finances are categorized as government resources or donor support.
Within the donor support all donors supporting the budget have unique codes

MALAWI CHART OF ACCOUNTS
Four segments
Segment one: Administrative segment
Vote : XXX
Budget type: X
Cost Centre: XXX
Division: XX
Donor: XX
Project: XXX
Segment two: Programme segment
Programme: XX
Sub programme: XX
Sub sub programme: X
Segment three: Output segment
MGDS Objective: XX
MGDS Output: XX
MGDS Activity: XX
Segment four: Economic classification
GFS Chapter: XX
GFS Sub chapter: XX
Item: XX
Sub item: XX

TRACKING DONOR RESOURCES IN THE BUDGET
470100100 01 000-04021-010201-4014109
All expenditures incurred demand the entire code be entered on the voucher making it easy to track as expenditures are incurred and on what purpose.
Can thus track donor support in the budget to specific projects and expenditure categories

SOME DONOR CODES CODE DONOR 01 Government of Malawi 02 International Fund of Agriculture Development 03 International Development Association 04 European Development Fund 05 African Development Fund 06 African Development Bank 07 United States Agency fo International Development 08 United Nations Industrial Development Organsition 09 United Nations Chidren's Education Fund 10 United Nations Fund for Population Agency 11 United Nations Development Programme 12 United Nations Capital Development Fund

CHALLENGES
A great deal of donor financed projects are financed outside the government expenditure system
Difficult to tract progress as expenditures are incurred outside government IFMIS
Rely on the Debt and Aid Management Division on donor disbursement information to check progress
Time consuming as one is involved in matching of data from the AMP.

PROSPECTS FOR THE FUTURE
COA demands a lot of detail that promotes transparency and accountability that is cause of concern to our cooperating partners
Encouraging all donors not using country expenditure systems as are assured of accountability
In the absence of the above, a mapping exercise is planned for all disbursements in AMP for budget expenditure tracking.

CONCLUSION
Imperative that cooperating partners not using country expenditure system be encouraged to do so as this reduces time required to produce expenditure reports
Its possible to track all donor financed projects in the budget and the corresponding expenditures.

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Samuel using government chart of accounts for tracking aid flows and expenditures in the budget

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Samuel using government chart of accounts for tracking aid flows and expenditures in the budget — Presentation Transcript