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Stefan Leiderer et al. manage government finances efficiently and transparently is not the most important cause of poor PFM performance in Malawi. Instead, commitment to sound PFM for poverty reduction appears to be a necessary but by no means sufficient condition to ensure PRSP implementation through a PFM system as in Malawi. 124 German Development Institute
Public Financial Management for PRSP Implementation in Malawi Part III: Analysis and Recommendations 7 Public Financial Management under Uncertainty: The Case of Malawi This section draws together the empirical findings in each of the key areas described in the preceding section and presents some more general results regarding actual PFM practice in Malawi. The main finding shows that actual PFM practices and, in particular, the budget process differ significantly from formal rules and procedures. Instead of being guided by this generally well designed framework, the actual PFM process is characterised by three main features. These are: — Ad hoc mode of planning and budgeting: Malawi’s PFM is not characterised by routinised and standard bureaucratic procedures but rather by an ad hoc mode of action throughout the system. — Informal practices: Apart from deliberate manipulation of processes for personal gain, informal practices are often used as pragmatic solutions to cope with unexpected problems and shortcomings. — Uncertainty: Uncertainty has many dimensions in Malawi’s PFM system. The two most important ones are uncertainty with regard to financial resources and formal rules. Uncertainty in terms of financial resources denotes the fact that various actors in Malawi’s PFM system do not know the amount of money they will have at their disposal for implementing policies during the next financial year. Even after their budgets have been approved, cutbacks occur frequently. Furthermore, various actors do not know when they will be told how much money they will receive as the official schedule is not being adhered to (ceilings and time of disbursement). Uncertainty in terms of formal rules thus refers to a twofold problem: For one, it describes the problem that stakeholders do not know formal rules and procedures, or are uncertain which rules apply in a particular situation. In addition, the term refers to the fact that given the constant non-adherence to formal rules, most actors cannot be sure that others adhere to the rules and thus do not know whether they themselves will be able to follow formal procedures in fulfilling their functions. German Development Institute 125
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Studies Deutsches Institut für Ent
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Preface The present study on ‘Pub
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4 The Case of Malawi 44 4.1 Why Mal
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Bibliography 151 Annexes 157 Tables
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Boxes and Tables in the Annexes Box
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DS EHP ESAF EU GBS GDP GoM GRF GTZ
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TOR UDF UNCDF UNDP UNV USAID VAP VD
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Discussion Paper 16/2007 Schirm, St
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