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Stefan Leiderer et al. (in particular the General Resource Fund – GRF and the District Development Fund – DDF) to the local assemblies was one of NLGFC’s main responsibilities.. In addition, it also examined and supervised accounts of local government authorities. 16 Apart from that, the NLGFC’s role is to advise and provide training to local authorities on PFM issues, in particular planning and budgeting processes. After budget preparation at local level, it consolidates local assemblies’ budgets and submits them to the National Assembly through the MoLGRD. The local authorities report regularly to the NLGFC on budget execution at local level. This served as a budget control mechanism because the NLGFC could hold back funds when the respective local authority did not submit the required reports on time. The members of the NLGFC are (GFA 2005, 27): — Nominee representing local government authorities — Principal Secretary for Local Government — Member of Society of Accountants in Malawi — Chairman of the Civil Service Commission or a representative; — Nominee representing the Electoral Commission; — Principal Secretary for Finance or his or her senior representative; Unlike the NLGFC, the Decentralisation Secretariat was always meant to be a transitional institution and has – after numerous delays – been finally phased out, passing its responsibilities on to MoLGRD and NLGFC. 17 Mainly funded by donors, the DS was mainly responsible for the implementation of the National Decentralisation Programme (NDP). In this capacity, the DS had originally been created to provide technical support to the MoLGRD. In addition, the DS was responsible for the consolidation of local authorities’ strate- 16 This arrangement changed in 2005 when the GoM made the District Commissioners (for rural districts) and Chief Executives (for cities and towns) controlling officers directly accountable to the National Assembly and the National Audit Office. Transfers via the GRF and the DDF are now transferred directly from the Treasury to the accounts of the assemblies. 17 This change took place after the research was completed for this study in early 2005. 66 German Development Institute
Public Financial Management for PRSP Implementation in Malawi gic development plans, the District Development Plans – DDPs, and for submitting them to the MoLGRD. 18 In rural districts, the District Secretariat and the District Assembly are the most important actors in the PFM system. The District Secretariats form the administrative bodies of the districts. They manage the district’s budget planning and execution process, i.e. they formulate the DDP, and are responsible for the formulation of annual budgets as well as budget implementation and control. The District Assembly (DA) is the legislative body at rural local level, among other things responsible for approving DDPs and annual budgets. The DA is composed of elected councillors; each ward within a district sends one councillor to the Assembly. The chair (mayor in cities) is elected among the councillors and heads the Assembly. Furthermore, there are three additional groups of members groups without voting power. These members are the TAs (Traditional Authorities) who are the chiefs and sub-chiefs of areas; members of National Parliament (MP) from constituencies that are within the geographical limits of the district; and finally five additional individuals who are appointed by the elected members of the DA and who represent various interest groups form civil society (Hussein 2004, 116–118). The administrative body of the DA is the District Secretariat, which is composed of a District Commissioner (DC), a Director of Finance (DoF); a Director of Planning and Development (DPD); a Director of Works (DoW); and a Director of Administration (DoA). All these positions are hired directly by the MoLGRD. Together with the District Health Officer (DHO) and the District Education Manager (DEM), who are the heads of their respective line ministry’s deconcentrated units in the district, they form the District Executive Committee (DEC). The DEC is thus the administrations’ highest committee responsible for preparation of decision making by the Assembly, especially with regard to strategic development planning and PFM related issues. Figure 3 illustrates the institutional set-up as established by the NDP and the Local Government Act. 18 Every district develops a District Development Plan (DDP), from which Annual Investment Plans are derived. German Development Institute 67
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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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Stefan Leiderer et al. PRSP impleme
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Stefan Leiderer et al. A particular
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Stefan Leiderer et al. come to vary
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Stefan Leiderer et al. donors are s
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Stefan Leiderer et al. are employed
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Stefan Leiderer et al. 6 Committee
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Publications of the German Developm
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Discussion Paper 16/2007 Schirm, St
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