Public Financial Management for PRSP - Deutsches Institut für ...
Public Financial Management for PRSP - Deutsches Institut für ...
Public Financial Management for PRSP - Deutsches Institut für ...
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<strong>Public</strong> <strong>Financial</strong> <strong>Management</strong> <strong>for</strong> <strong>PRSP</strong> Implementation in Malawi<br />
gic development plans, the District Development Plans – DDPs, and <strong>for</strong> submitting<br />
them to the MoLGRD. 18<br />
In rural districts, the District Secretariat and the District Assembly are the<br />
most important actors in the PFM system. The District Secretariats <strong>for</strong>m the<br />
administrative bodies of the districts. They manage the district’s budget planning<br />
and execution process, i.e. they <strong>for</strong>mulate the DDP, and are responsible<br />
<strong>for</strong> the <strong>for</strong>mulation of annual budgets as well as budget implementation and<br />
control. The District Assembly (DA) is the legislative body at rural local<br />
level, among other things responsible <strong>for</strong> approving DDPs and annual budgets.<br />
The DA is composed of elected councillors; each ward within a district sends<br />
one councillor to the Assembly. The chair (mayor in cities) is elected among<br />
the councillors and heads the Assembly. Furthermore, there are three additional<br />
groups of members groups without voting power. These members are<br />
the TAs (Traditional Authorities) who are the chiefs and sub-chiefs of areas;<br />
members of National Parliament (MP) from constituencies that are within the<br />
geographical limits of the district; and finally five additional individuals who<br />
are appointed by the elected members of the DA and who represent various<br />
interest groups <strong>for</strong>m civil society (Hussein 2004, 116–118).<br />
The administrative body of the DA is the District Secretariat, which is composed<br />
of a District Commissioner (DC), a Director of Finance (DoF); a Director<br />
of Planning and Development (DPD); a Director of Works (DoW); and<br />
a Director of Administration (DoA). All these positions are hired directly by<br />
the MoLGRD. Together with the District Health Officer (DHO) and the District<br />
Education Manager (DEM), who are the heads of their respective line<br />
ministry’s deconcentrated units in the district, they <strong>for</strong>m the District Executive<br />
Committee (DEC). The DEC is thus the administrations’ highest committee<br />
responsible <strong>for</strong> preparation of decision making by the Assembly, especially<br />
with regard to strategic development planning and PFM related issues.<br />
Figure 3 illustrates the institutional set-up as established by the NDP and the<br />
Local Government Act.<br />
18 Every district develops a District Development Plan (DDP), from which Annual Investment<br />
Plans are derived.<br />
German Development <strong>Institut</strong>e 67