Public Financial Management for PRSP - Deutsches Institut für ...

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Bibliography 151 Annexes 157 Tables Table 1: Population per Health Personnel Ratios (MoH and CHAM personnel) 54 Table 2: The allocation of FY 2002/03 budget by MPRSP Pillar (ORT Only) 60 Table 3: Abbreviations used in Figure 5 74 Table 4: Approved and actual recurrent and development expenditure as a share of GDP 76 Table 5: Service committee meetings in Dedza and Rumphi DA 101 Table 6: GRF Allocations 103 Boxes Box 1: Forms of decentralisation 25 Box 2: Components of PFM systems 28 Box 3: MTEFs in developing countries 31 Box 4: Budget classifications 33 Box 5: Steps in the Disbursement and Procurement Process 34 Box 6: The Theory and Practice of PFM in Developing Countries 39 Box 7: The Malawi Poverty Reduction Strategy Paper 45 Box 8: Recent Political History of Malawi 46 Box 9: The Local Development Fund 72
Box 10: The formal and informal institutions affecting budget formulation 79 Box 11: Counterproductive competition among local stakeholders 84 Box 12: Staffing situation in the District Education Office in Rumphi district 90 Box 13: Financial Resources for budget scrutiny and control – Parliament and the NAO 98 Box 14: Revenue Generation in Urban Districts 105 Box 15: MASAF III 120 Box 16: Illustrations for PFM under uncertainty 134 Figures Figure 1: The budget cycle 29 Figure 2: Levels of Control 36 Figure 3: Institutional setup established by the National Decentralisation Policy 68 Figure 4: Local Development Planning in Malawi 70 Figure 5: Institutional Setup of Malawi’s PFM system 75 Figure 6: Variability of budget out turn with respect to original budget 77 Figure 7: Total Revenue and Actual ODA Inflows (in percent of GDP) 96 Figure 8: Commitments and Actual Inflows (in Mio U.S. dollars) 107 Figure 9: The uncertainty pentagon of Malawi’s PFM system 127
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Discussion Paper 16/2007 Schirm, St
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