USING GOVERNMENT CHART OF ACCOUNTS FOR TRACKING AID FLOWS AND EXPENDITURES IN THE BUDGET Presentation prepared for the ICG...
CONTENT <ul><li>Country Policy Document MGDS Themes </li></ul><ul><li>Malawi Government Priority Areas as outlined in the ...
MGDS THEMES <ul><ul><ul><ul><li>Sustainable Economic Growth </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Social Protection...
MGDS PRIORITY AREAS <ul><ul><ul><ul><li>Agriculture and Food Security </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Greenbe...
LINKAGE WITH NATIONAL BUDGET <ul><li>Government Chart of Accounts includes a segment for tracking Donor support in the Bud...
MALAWI CHART OF ACCOUNTS <ul><li>Four segments </li></ul><ul><li>Segment one: Administrative segment </li></ul><ul><ul><li...
TRACKING DONOR RESOURCES IN THE BUDGET <ul><li>470100100 01 000-04021-010201-4014109 </li></ul><ul><li>All expenditures in...
SOME DONOR CODES CODE DONOR 01 Government of Malawi 02 International Fund of Agriculture Development 03 International Deve...
CHALLENGES <ul><li>A great deal of donor financed projects  are financed outside the government expenditure system </li></...
PROSPECTS FOR THE FUTURE <ul><li>COA demands a lot of detail that promotes transparency and accountability that is cause o...
CONCLUSION <ul><li>Imperative that cooperating partners not using country expenditure system be encouraged to do so as thi...
Upcoming SlideShare
Loading in …5
×

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

1,326 views

Published on

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total views
1,326
On SlideShare
0
From Embeds
0
Number of Embeds
130
Actions
Shares
0
Downloads
21
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

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

  1. 1. 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
  2. 2. CONTENT <ul><li>Country Policy Document MGDS Themes </li></ul><ul><li>Malawi Government Priority Areas as outlined in the MGDS Linkage with national budget </li></ul><ul><li>Malawi Chart of Accounts </li></ul><ul><li>Tracking donor resources in the budget </li></ul><ul><li>Some Donor codes </li></ul><ul><li>Challenges </li></ul><ul><li>Prospects for the future </li></ul><ul><li>Conclusion </li></ul>
  3. 3. MGDS THEMES <ul><ul><ul><ul><li>Sustainable Economic Growth </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Social Protection and Disaster Risk Management </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Social Development </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Infrastructure development </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Improved Governance </li></ul></ul></ul></ul>
  4. 4. MGDS PRIORITY AREAS <ul><ul><ul><ul><li>Agriculture and Food Security </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Greenbelt Irrigation and Water Development </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Education, Science and Technology </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Transport Infrastructure and Nsanje World Inland Port Development </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Climate Change, Natural resources and environment management </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Integrated Rural Development </li></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Rural Growth Centres development program </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Development of markets </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Rural livelihood support </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>One Village One product </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Traditional Chiefs Administration </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><ul><li>Decentralisation </li></ul></ul></ul></ul></ul><ul><ul><ul><ul><li>Public Health, Sanitation and HIV/AIDS management </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Youth Development and Empowerment </li></ul></ul></ul></ul><ul><ul><ul><ul><li>Energy, Mining and Industrial development </li></ul></ul></ul></ul>
  5. 5. LINKAGE WITH NATIONAL BUDGET <ul><li>Government Chart of Accounts includes a segment for tracking Donor support in the Budget </li></ul><ul><li>All finances are categorized as government resources or donor support. </li></ul><ul><li>Within the donor support all donors supporting the budget have unique codes </li></ul>
  6. 6. MALAWI CHART OF ACCOUNTS <ul><li>Four segments </li></ul><ul><li>Segment one: Administrative segment </li></ul><ul><ul><li>Vote : XXX </li></ul></ul><ul><ul><li>Budget type: X </li></ul></ul><ul><ul><li>Cost Centre: XXX </li></ul></ul><ul><ul><li>Division: XX </li></ul></ul><ul><ul><li>Donor: XX </li></ul></ul><ul><ul><li>Project: XXX </li></ul></ul><ul><li>Segment two: Programme segment </li></ul><ul><ul><li>Programme: XX </li></ul></ul><ul><ul><li>Sub programme: XX </li></ul></ul><ul><ul><li>Sub sub programme: X </li></ul></ul><ul><li>Segment three: Output segment </li></ul><ul><ul><li>MGDS Objective: XX </li></ul></ul><ul><ul><li>MGDS Output: XX </li></ul></ul><ul><ul><li>MGDS Activity: XX </li></ul></ul><ul><li>Segment four: Economic classification </li></ul><ul><ul><li>GFS Chapter: XX </li></ul></ul><ul><ul><li>GFS Sub chapter: XX </li></ul></ul><ul><ul><li>Item: XX </li></ul></ul><ul><ul><li>Sub item: XX </li></ul></ul>
  7. 7. TRACKING DONOR RESOURCES IN THE BUDGET <ul><li>470100100 01 000-04021-010201-4014109 </li></ul><ul><li>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. </li></ul><ul><li>Can thus track donor support in the budget to specific projects and expenditure categories </li></ul>
  8. 8. 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
  9. 9. CHALLENGES <ul><li>A great deal of donor financed projects are financed outside the government expenditure system </li></ul><ul><li>Difficult to tract progress as expenditures are incurred outside government IFMIS </li></ul><ul><li>Rely on the Debt and Aid Management Division on donor disbursement information to check progress </li></ul><ul><li>Time consuming as one is involved in matching of data from the AMP. </li></ul>
  10. 10. PROSPECTS FOR THE FUTURE <ul><li>COA demands a lot of detail that promotes transparency and accountability that is cause of concern to our cooperating partners </li></ul><ul><li>Encouraging all donors not using country expenditure systems as are assured of accountability </li></ul><ul><li>In the absence of the above, a mapping exercise is planned for all disbursements in AMP for budget expenditure tracking. </li></ul>
  11. 11. CONCLUSION <ul><li>Imperative that cooperating partners not using country expenditure system be encouraged to do so as this reduces time required to produce expenditure reports </li></ul><ul><li>Its possible to track all donor financed projects in the budget and the corresponding expenditures. </li></ul>

×