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4 The Case of Malawi 44 4.1 Why Malawi? 45 4.2 Decentralisation in Malawi 48 4.3 The sectors: education and health in Malawi 49 4.3.1 The education sector in Malawi – current situation 50 4.3.2 The health sector in Malawi – current situation 51 Part II: Empirical Findings 55 5 Worlds Apart: The Theory and Practice of Public Financial Management in Malawi 55 5.1 The formal legal and institutional framework for PFM in Malawi 56 5.1.1 The legal framework for PFM in Malawi 56 5.1.2 Formal PFM at central government level 57 5.1.3 Formal PFM at local government level 64 5.2 PFM in practice: ad hoc planning and budgeting, informal practices and uncertainty 76 6 Determinants of Informal PFM Practices in Malawi 85 6.1 Capacity 89 6.1.1 Lack of adequately qualified staff in key positions 90 6.1.2 Shortcomings in organisational and human resource management 91 6.2 Resources for PFM processes 95 6.2.1 Funding as a prerequisite for capacity 97 6.2.2 Lack of resources for PFM at district level 99 6.2.2.1 Sources of local finance for recurrent expenditures 101 6.3 Donor impact on PFM 106 6.3.1 Lack of predictability of donor funding 106
6.3.2 Differing, complicated and poorly harmonised donor procedures 109 6.3.3 Insufficient donor support for the adoption of PFM reforms 109 6.4 Coordination 110 6.4.1 Horizontal coordination at central level (MoF, MEPD, sectors) 110 6.4.2 Vertical-sectoral coordination in the education and health sector 112 6.4.3 Vertical coordination 113 6.4.4 Horizontal coordination at local government level 118 6.5 Commitment 122 Part III: Analysis and Recommendations 125 7 Public Financial Management under Uncertainty: The Case of Malawi 125 7.1 Central features of Malawi’s PFM: uncertainty, ad hoc planning and budgeting and informal practices 126 7.1.1 The overriding feature: systemic uncertainty 126 7.1.2 Ad hoc mode of planning and budgeting 129 7.1.3 Informal practices as pragmatic solutions 130 7.2 How uncertainty is created in Malawi’s PFM 130 7.2.1 How formal PFM rules are undermined 131 7.2.2 Why formal PFM rules are undermined 137 7.2.3 The budget as a theatre, continued – How important is political commitment? 140 7.3 Uncertainty in PFM and institutional development in Africa 141 7.4 Conclusions: Consequences of uncertainty in Malawi’s PFM 143 8 Recommendations 144
Page 3 and 4: Public Financial Management for PRS
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Page 12 and 13: Bibliography 151 Annexes 157 Tables
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Discussion Paper 16/2007 Schirm, St
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