SIERRA LEONE: Existing Expenditure & Budget Tracking Pr - PowerPoint Presentation

Slide1

SIERRA LEONE: Existing Expenditure & Budget Tracking Process

Peter N. Sam-KpakraDeputy Financial SecretaryMinistry of Finance and Economic Development (MoFED)Sierra LeoneSlide2

PRESENTATION OUTLINE

Overview of Immunization Expenditure Tracking Process in

Sierra Leone

Expenditure Tracking at

District Level

Expenditure Tracking at Central

Level

Joint Reporting Form (JRF)

Process

Budget Process

Bottlenecks & SolutionsSlide3

Overview of Immunization Expenditure Tracking Process in Sierra Leone

The Resource tracking has been established and is operational. June 2012 – Finalized expenditure tracking tool developed by the EPI team August 2013 to January 2014 – Deputy Secretaries from the Ministry of Finance and Economic Development (MoFED) and other government officials used the SIF Budget Process Tool to illustrate the country’s top-down flow of immunization spending.

The EPI accountant contributed to these advances, by submitting 2013 budget figures and 2010-2013 aggregate district-level health expenditures. MoFED is working to procure Chart of Accounts (CoA) – a financial coding tool used in part for Immunization Expenditure Tracking.Slide4

Overview of Immunization Expenditure Tracking Process in Sierra Leone

The immunization expenditure tracking process covers two layers:Central level

District LevelRoutine immunization (RI) data collection however covers three phases.Both data run parallel at all levels.

Routine immunization Data Vs. Immunization Expenditure data

Health Facility

Central Level

District Level

Receive, manage & report on funds

Allocate & Manage funds

C

ollate & report

Generates & report

C

ollate & report

Expenditure Data

RI Vaccination DataSlide5

Expenditure Tracking at District Level

Responsibility The District Health Management Teams (DHMTs) Local Government Finance Department-Ministry of Finance & Eco. Dev.Ministry of Health and SanitationPublic Expenditure and Tracking Survey (PETS)

Technology Districts use MS Excel to collate and store both financial and immunization data. DisaggregationExpenditures on finances from public funds

& partners are disaggregated.

Mechanism

Central Govt.

Donors

Local council

DHMT

EPI Programme

RI

–

Quarterly

SIAs – Variable

Immunization finance received

Report on ExpendituresSlide6

Expenditure Tracking at District Level

Shared CostsShared costs are accounted for as separate budget lines such as Programme management, vehicle maintenance, Human resources, etc.FrequencyQuarterly reporting on public fund expenditures.

Report on Supplementary Immunization Activities (SIA) fund expenditures based on timeline set by partners.Origin Public funding to districts was revised and channeled through local councils in 2008.Slide7

Expenditure Tracking at Central Level

Immunization Expenditure data is not readily available at this levelResponsibility: Child Health / EPI Programme (MoHS) is responsible for planning and implementation of routine immunization activities MoFED allocates the approved budget to EPI (MoHS)

Technology: A mixture of softwares are used for financial tracking: MS Excel & Integrated Financial Management System (IFMIS)Disaggregation:Expenditures on finances from public funds & partners are disaggregated.

Mechanism

CH/EPI develops POA

DFR (MoHS)

consolidates budgets

MoFED

Parliament

PM

MOF

PS

FSSlide8

Expenditure Tracking at Central Level

Shared CostsShared costs are accounted for as separate budget lines such as: Programme management,

Vaccines supply & Logistics, Service Delivery, Advocacy & Communication,

Monitoring & Surveillance, Supplementary Immunization activities (SIAs), and Shared Health System Costs.

Frequency

Quarterly reporting on public fund expenditures.

Report on SIA fund expenditures based on timeline set by partners.

Routine immunization data are reported to partners on

monthly

basis.

Annually, the

WHO/UNICEF Joint Reporting Form (JRF)

, which captures both financial and immunization data, is being completed and shared with partners.

Origin

The current central level immunization expenditure tracking process has been in existence since 2006.Slide9

Joint Reporting Form (JRF) Process

ResponsibilityThe JRF is being completed by the CH/EPI Programme annually. Information required for the completion if this tool is collected from various partners within & without MoHS. Completed document is then submitted to WHO country office.

StrategyPublic routine immunization expenditure is calculated in the JRF as:% of total expenditure on vaccines financed by government funds% of total expenditure on routine immunization financed by government

fundsUnder-reportingHuman resource components of expenditure is often underreported or neglected.

To

address this data gap, the

Directorate of Financial Resources (DFR)

(MoHS) should

annually hive

out the human resource expenditure and share with the EPI

Programme. Slide10

Budget Process

Responsibility & Timinga). 3rd/4th Quarter of every year:

Annually, the CH/EPI Programme team review their Plan of Action (POA) and cost the activities. The EPI Programme Manager then submits the Program’s aspirational budget through the DFR to the Permanent Secretary (PS) for consolidation into the MoHS budget. PS then submits the budget to MoFED for consolidation into all MDAs’ Budget Minister of Finance presents the budget to parliament for approval.

b). 1st Quarter of the following year: The Minister of Finance is then notified by parliament about the approved funds.The National Financial Secretary allocates funds to

all MDAs including MoHS

.

c). In every Quarter:

The National Financial Secretary

disburse

funds to all MDAs including MoHS

.

The DFR (MoHS) keeps records of the allocated & disbursed funds from National Financial Secretary.

The Programme Finance Officer keeps records of the funds assigned to EPI ProgrammeSlide11

Sabin SIF budget flow analysis toolSlide12

Bottlenecks & Solutions

Areas for Improvement. Neglected or underestimated human resource component of immunization expenditure.Poor financial management at the Local Councils

Under reporting on immunizations funds from local partners.Poor accountability for the cost of wasted vaccinesLow capacity of personnel in tracking immunization expenditures

Difficulty in extracting required information from other Ministries, Department and Agencies (MDAs). Potential Solutions. Annual estimation of human resource component of immunization expenditure.Establish a system for tracking the cost of wasted vaccines in the EPI Programme.

Set up structures specifically for Immunization finance tracking in all relevant MDAs.

Training of personnel

in tracking immunization

expenditures & Financial Data Management.Slide13

Bottlenecks & Solutions

Implementing Authority. MoHS: DFR (MoHS), Permanent Secretary (MoHS) & EPI Programme Management

MoFED, (Local Government Finance Department)Partners: WHO, UNICEF, SABINParliamentarians

Next Steps. The Sabin/SIF Programme & peers should help in identifying weaknesses & key strategies for improvement.Use of SABIN SIF Programme Tracking Tool.Sabin/SIF should also provide technical support in the implementation of solutions.

EPI Programme presents strategy to ICC for approval.

Partners should help in provision of supports for the capacity building process.

Parliamentarians should take care of all legal aspects of immunization financing.Slide14

Thank you.