The Ministry of Local Government estimates that less than one percent of government expenditure was channeled through the district assemblies in 2000/01.
Malawi Decentralisation Policy 1998, p. 12. says that at least five percent of national revenue, excluding grants should be transferred from central government. This policy is not included in the Local Government Act.
The “Public Enterprises (Privatization) Act” took effect in 1996. The Act sets out the objectives and guidelines for the privatization program and establishes the institutional set-up for the execution of the privatization program. The Privatization Commission is the sole authority in Malawi to implement the privatization of the direct or indirect government ownership of any public enterprise. Membership includes ex-officio representatives of Government, representatives nominated by each political party represented in the National Assembly, a representative nominated by the Malawi Congress of Trade Unions, and members representing professional and commercial business interests.
The Constitution of Malawi, section 57.
The Constitution of Malawi, section 174.
The Treasury Instructions were published in the early 1970s and the booklet has not been comprehensively reviewed since that time.
As these drafts have not been formally endorsed by Government, they are considered to have no formal standing in the consideration of current practice.
Prior to this, government deposits reached more than MK 1.6 billion in idle funds at the commercial banks. In the three months prior to the ROSC mission, deposits varied between MK 154 million and MK 514 million.
Reserve Bank of Malawi Act (1989).
It appears that the limit was exceeded in four of the five months from December 2001 to April 2002.
Reserve Bank Act, section 54.
There is not a statutory basis to the appointment of the Commissioner General of Revenue. The board of the Authority appoints the Commissioner General and the Government appoints the board members.
Malawi Public Service Regulations 1:201.
Constitution of Malawi, sections 99 – 102; the Director of Public Prosecutions has the authority to decide whether or not to proceed with a criminal case. Appointments to this post are by the President for a five-year term.
Constitution of Malawi, sections 120 – 128; the Ombudsman may investigate any case where a person has suffered an injustice and court proceedings are not appropriate. The Ombudsman is appointed by the Public Appointments Committee and has statutory independence.
The Budget documents include the Budget Statement, the Economic Report, the Financial Statement, Draft Estimates of Expenditure (output based), and the Draft Estimates of Expenditure (detailed estimates).
The World Bank reported in Malawi Public Expenditures, September 2001, Report No. 22440 MAI, that the education sector had a significant proportion of its funding off budget reflecting the fact that at that time five main donors did not record their expenditures in the development budget.
In 1998 assistance was 26 percent of GDP (Malawi: Selected Issues and Statistical Appendix, IMF, January 2001).
The 1999/2000 accounts were submitted to the Auditor General in 2002.
As at November 1, 1999 total payment arrears outstanding were MK 980 million, or about 1 percent of GDP.
14 of the 30 main foreign-donors are considered as not providing regular information on their projects.
The average unweighted variance for all recurrent Votes (actual amount spent compared to budget) was 35 percent through the years 1995/96 to 1997/98, 16 percent in 1998/99, and 30 percent in 1999/2000.
The Constitution, Section 184.
The Auditor General can be removed by the President by reason of being incompetent, compromised with respect to financial probity, incapacitated or over retirement age.