2010年-世界发展银行全球_Establishing_a_Tracking_System_to_Monitor_Reconstruction_Expenditures_10页_723kb

EAP DRM KnowledgeNotes Summary

Core Content

This document outlines the process of establishing a reconstruction expenditure tracking system as a critical tool for effective disaster risk management in post-crisis scenarios. It is based on the World Bank's experience in the Aceh and Nias reconstruction programs following the 2004 earthquake and tsunami. The goal of the tracking system is to ensure transparency, accountability, and efficient use of funds in the reconstruction phase.

The document identifies three main stages of post-disaster response:

1. Emergency response – Immediate humanitarian aid to save lives and provide essential supplies.
2. Rehabilitation and early recovery – Restoring normalcy through temporary housing, repairing infrastructure, and restoring basic services.
3. Reconstruction – Long-term rebuilding efforts aligned with new social priorities and improved standards.

A tracking system is essential to monitor the entire financial flow of reconstruction efforts, from donor pledges to actual disbursements. It helps in allocating resources effectively, avoiding duplication, and identifying funding gaps.

Eight Steps to Establish an Expenditure Tracking System

1. Conduct a damage and losses assessment

   • A comprehensive assessment of physical and economic losses is the first step to identify reconstruction priorities.
   • The assessment should include inflation adjustments and estimate the value of lost assets.

2. Establish the "minimum core needs"

   • Adjust the damage and loss estimates to reflect private coverage (e.g., insurance or savings).
   • Include broader financial needs based on the reconstruction strategy.
   • Example: In Aceh and Nias, minimum core needs were adjusted to include rebuilding to higher standards and inflation adjustments.

3. Construct the "master table"

   • The master table summarizes all aspects of the reconstruction program, including needs, projects, and funding flows.
   • It is organized by sectors and types of funding institutions (national governments, donors, NGOs).

4. Set up the data collection system

   • Data should be collected from all relevant actors, including national governments, donors, and NGOs.
   • Strategies vary depending on the institutional setup, with some cases requiring direct contact with institutions.
   • Databases like DAD and AMP are useful but require human oversight to address data quality issues.

5. Process the data

   • Data must be separated into emergency and reconstruction components.
   • Manual review of project descriptions is necessary to ensure accurate classification.
   • Avoid double-counting by focusing on either the executing or funding agencies.

6. Define the data classifications

   • Projects should be classified by sector, following the categories from the damage and loss assessment.
   • Clear definitions are essential to ensure consistency in data reporting.
   • Project descriptions should be reviewed to assign appropriate sectoral categories.

7. Analyze the data

   • Compare expenditures with actual needs to identify sectoral gaps and funding shortfalls.
   • Use geographical breakdowns to assess regional needs and allocations.
   • Adjust all data for inflation to reflect current financial realities.

8. Communicate the findings

   • Regular updates (e.g., quarterly) are necessary for all stakeholders.
   • Use Microsoft Word, Excel, and PowerPoint to present key findings in a user-friendly format.
   • Include graphs and tables to visualize funding flows, gaps, and sectoral allocations.

Key Information

• Data quality is a major concern, with issues such as double-counting and the inability to distinguish between emergency and reconstruction spending.
• Low-tech, labor-intensive methods can sometimes produce more accurate and meaningful data than high-tech, self-entry-based systems.
• Sectoral gaps are identified by comparing funding allocations with the minimum core needs in each sector.
  • Blue bars indicate sectors where funding meets or exceeds core needs.
  • Red bars indicate sectors where funding is insufficient.
• Funding flows are tracked from donor commitments to project allocations and disbursements.
  • In Aceh and Nias, about 50% of allocated funds were disbursed by the time of the report.
• NGOs often allocate fewer funds compared to governments and donors, particularly in sectors like transport and governance.

Conclusion

The establishment of a reconstruction expenditure tracking system is crucial for effective aid management and post-disaster recovery. It provides a structured approach to monitoring financial flows, identifying gaps, and ensuring accountability. The system relies on manual data processing, sectoral classification, and periodic communication to stakeholders. The document emphasizes that human analysts are essential for accurate data interpretation, highlighting the need for real people to track real money.

References

• Agustina, C.D. (2007). Tracking the Money: International Experience with Financial Information Systems and Databases for Reconstruction. The World Bank-Global Facility for Disaster Reduction and Recovery.
• Fengler, Wolfgang (2007). Tracking Financial Flows after Disasters: Reconstruction Expenditure Tracking Methodologies (RETAM). The World Bank Economic Policy.
• Fengler, Wolfgang, Ahya Ihsan, and Kai Kaiser (2007). Managing Reconstruction Finance: International Experiences with Public Financial Management and Accountability. World Bank Policy Working Paper.
• McKeon, Jock (2008). World Bank: Tracking Reconstruction Funds in Indonesia after the 2004 Earthquake and Tsunami. In Data Against Natural Disaster.
• McKeon, Jock, and Masyrafah, Harry (2008). Post Tsunami Aid Effectiveness in Aceh: Proliferation and Coordination in Reconstruction. Wolfensohn Center for Development Working Paper.