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Stefan Leiderer et al. authorised to take action (Public Audit Act: Section 18–24; Rakner et al. 2004, 16). Controlling Officers – Controlling Officers (COs) are public servants designated by the Secretary to the Treasury to control public expenditures for individual budget lines. Usually, the CO is the head of a ministry or department within a ministry or public agency. The CO is to ensure that all expenditure is properly authorised and used for the specific purposes as enacted by the National Assembly (PFM Act: Section 10). COs are formally accountable to the Secretary to the President in Cabinet, but in the actual budget process tend to be supervised and sanctioned rather by the respective minister of the line ministry (Rakner et al. 2004, 15). Anti-Corruption Bureau – The Anti-Corruption Bureau (ACB) was established in 1998 under the Corrupt Practices Act. The ACB is not mentioned in one of the main chapters of the constitution but has been created under a subsection. The ACB should work independently from the executive branch and receive annual funding from the GoM to cover its administrative costs (Rakner et al. 2004, 16–17). Founded primarily as a reaction to increasing political pressure from international donors, the ACB can initiate its own investigations, publish the results and take legal action against government officials in case of alleged cases of corruption, fraud etc. Civil society and media – Like in most young democracies, civil society in Malawi is in general relatively weak. However, a number of CSO do engage in PFM work, and are beginning to have a significant impact on policymaking in Malawi (James / Malunga 2006, 49). Such organisations are, for example, the Malawi Economic Justice Network (MEJN) or the Civil Society Coalition for Quality Basic Education (CSQBE)) Although the press in Malawi is not considered completely free, it is rather diverse given the size of the country, and it often publishes critical articles on government performance. 5.1.3 Formal PFM at local government level The institutional setup of local government in Malawi has undergone a number of changes since the field research in spring 2005. Probably the most important change is that central government assigned an individual vote to each district in the national budget. The District Commissioners are now the 64 German Development Institute
Public Financial Management for PRSP Implementation in Malawi controlling officers for these budget lines. At this stage, it seems too early to assess the impact of these changes on PFM at local government level in Malawi. However, there are some indications that while improving budget control this new setup might undermine local accountability mechanisms. However, it can be safely assumed that the changes made to the system are only of minor importance with regard to the generic mechanisms that cause deviations of PFM practice from formal rules and regulations. For this reason, this section describes mostly the setup that existed while conducting the field research. Institutions for local PFM While the research team conducted this study, four institutions were directly involved in implementing Malawi’s decentralisation policy at the central level, namely the Ministry of Local Government and Rural Development (MoLGRD), the Decentralisation Secretariat (DS), and the National Local Government Finance Committee (NLGFC). These institutions provided the formal legal and institutional framework for local PFM. At local level, the district secretariats and district assemblies were the most important actors in local PFM processes. 15 The Cabinet Committee on Decentralisation formulated and reviewed the National Decentralisation Policy and oversees the implementation of the policy, including all plans and programmes. Committee membership is not restricted to particular institutions and is made up of selected ministers (GFA 2005, 24). The Ministry of Local Government and Rural Development (MoLGRD) acts as the supervisor of the decentralisation process and the budget process of local authorities. Therefore, it develops the overall policies and monitors the strategic planning processes of the local governments. The MoLGRD also recruits the directors of the district secretariats through the Local Assemblies Service Commission (LASCOM). The National Local Governance Finance Committee (NLGFC) acts as the institutional link between central and local government level. At the time of the research, transferring funds from central government transfer mechanisms 15 This only applies to rural districts. Structures and the names of the institutions are somewhat different in cities and towns but are not subject to/not a part of this study. German Development Institute 65
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Public Financial Management for PRS
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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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Publications of the German Developm
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Discussion Paper 16/2007 Schirm, St
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