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METHODS OF EXPENDITURE TRACKING. Collaborative Africa Budget Reform Seminar. 1 st to 3 rd December 2004 FARM INN, Pretoria, South Africa. OUTLINE . Introduction Planning and Budgeting Budget Execution Expenditure Tracking Challenges Conclusion. Introduction.

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methods of expenditure tracking
METHODS OF EXPENDITURE TRACKING

Collaborative Africa Budget Reform Seminar.

1st to 3rd December 2004

FARM INN, Pretoria, South Africa

outline
OUTLINE
  • Introduction
  • Planning and Budgeting
  • Budget Execution
  • Expenditure Tracking
  • Challenges
  • Conclusion
introduction
Introduction
  • Increased expenditure does not automatically translate into improved service delivery
  • Limited revenue increases do not allow increased allocations to priorities
  • Hence the need for improved efficiency and effectiveness in resource use
planning and budgeting
Planning and Budgeting
  • Strategic Allocation based on the Priorities (Allocative Efficiency)
  • Linking Budgets to Outputs and Outcomes
  • Unit Cost
  • Monitoring Indicators developed to measure implementation progress
budget execution
Budget Execution
  • Work-plans (Annual/Quarterly)
    • MoUs
  • Financial Performance Reports
    • Actual vs Planned Expenditures
  • Physical Performance Reports
    • Actual vs Planned targets
budget execution cont d
Budget Execution Cont’d
  • Transparency
    • Wide participation of stakeholders in planning and budgeting
    • Publication of releases
    • Popular versions
      • PEAP
      • Citizens’ Guide to the Budget Process
      • Budget at a Glance
expenditure tracking et
Expenditure Tracking (ET)
  • Why Expenditure Tracking?
    • To ensure that funds reach the intended target beneficiaries
    • Complements the existing monitoring system
    • Provides a rigorous review of expenditure
    • Highlights issues of operational efficiency due to in-depth analysis
expenditure tracking cont d
Expenditure Tracking Cont’d
  • Review of processes and systems
    • How funds channelled including the banking system
    • Systems and capacity for recording and reporting on expenditure
  • Linkage between Inputs and outputs – Efficiency & Economy
  • Outcomes – Effectiveness/Incidence
expenditure tracking cont d1
Expenditure Tracking Cont’d
  • Budget Performance Reports (Quarterly, Biannual and Annual)
  • Public Expenditure Reviews
  • Expenditure Tracking Studies
  • Value for Money Audits
  • Surveys (HH, DHS, Impact studies, NSDS, PPAs + voices of the poor)
  • Civil Society – Independent monitoring
expenditure tracking cont d2
Expenditure Tracking Cont’d
  • Examples of Expenditure tracking studies
    • Education
      • Initial studies focused on reach of expenditures
      • Recent studies have in addition to expenditures focussed on other aspects such as quality and drop out rates
    • Health
      • Focussed on flow of funds
      • Who benefits and accountability
expenditure tracking cont d3
Expenditure Tracking Cont’d
  • Value for money audit in water focussed on:
    • Sector planning and management capacity
    • Procurement process
    • Contract supervision and monitoring
    • Functionality of the O&M of structures
    • Financial Management, reporting & accountability
    • Average cost of outputs
challenges
Challenges
  • Availability of skills
  • Availability of data particularly on outcomes/impact
  • Some systems/processes are difficult to change eg bottlenecks related to access to banking services
  • Difficulty in reducing the unit costs in the short run
challenges cont d
Challenges Cont’d
  • Expenditure Tracking Studies may be expensive
  • Lack of good reporting mechanisms especially on physical performance
conclusion
Conclusion
  • Increased expenditure alone may not result in improved service delivery
  • Linking budgets to outputs/outcomes and clear unit costs is a pre-requisite for improved ET.
  • Expenditure tracking does not replace monitoring but complements it
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