2010年-世界发展银行全球_West_Bank_and_Gaza_-_Municipal_Finance_and_Service_Provision_143页_3mb

报告摘要

Summary of the Report: Municipal Finance and Service Provision in the West Bank and Gaza

Core Content

This report, prepared by the World Bank Sustainable Development Department for the Middle East and North Africa (MENA) region, analyzes the financial situation and service provision of local governments (LGs) in the West Bank and Gaza. It aims to improve understanding of the challenges faced by municipalities and to provide policy implications for local government reforms, particularly in relation to the World Bank's technical assistance and potential policy dialogue with the Palestinian Authority (PA) and the Ministry of Local Government (MoLG).

Main Objectives

To understand the role and capacity of municipalities in providing local services.
To assess the adequacy of current revenue sources and their ability to cover expenditures.
To identify fiscal imbalances and inefficiencies in municipal service delivery.
To propose a new classification system for municipalities based on population and service provision.
To evaluate the implications of soft- and hard-budgetary constraints on service delivery and financial performance.

Key Findings

Municipal Service Provision

Municipalities are legally mandated to provide around 27 different local services.
In practice, most municipalities provide only a limited number of services, typically six main ones: solid waste collection, street maintenance, water supply, street lighting, road maintenance, and school maintenance.
The first three services are provided by at least 80% of municipalities, while the last three are provided by at least half.
Larger municipalities (with more than 100,000 inhabitants) tend to provide more services than smaller ones, but the relationship is not linear.
Municipalities in the Gaza Strip generally provide fewer services than those in the West Bank due to budgetary limitations.

Expenditure Efficiency

Larger municipalities spend more per capita on services, especially electricity, water, and solid waste.
There is a significant difference in per capita expenditures between 'providers' (municipalities with electricity distribution) and 'non-providers'.
'Providers' spend more per capita on services, suggesting that soft-budgetary constraints may distort fiscal responsibility.

Revenue Sources

Main revenue sources include user charges (electricity, water, solid waste), local taxes (property tax, education tax), and fees (building licenses, vehicle registration).
The property tax is collected in only 29 out of 107 West Bank municipalities, while all Gaza municipalities collect it directly.
The education tax is only collected in the West Bank.
Revenue per capita is generally higher in the West Bank than in Gaza, except for electricity user charges, which are only collected by 59 West Bank municipalities.

Fiscal Constraints and Accountability

There is a lack of clarity regarding which services are mandatory and which are optional.
Municipalities with hard-budgetary constraints (non-electricity providers) tend to have higher per capita revenues and better financial performance.
Soft-budgetary constraints (electricity providers) lead to higher expenditures and potential inefficiencies.
Accountability for service delivery is weak, as it is unclear which institutions are responsible for which functions.

Staffing and Employment

The average number of employees per 1,000 inhabitants is about 2.7, which is consistent with international standards.
However, there is a wide variation in staffing levels across municipalities, with some overstaffed and others understaffed.
Gaza municipalities have a slightly higher average number of employees (2.9) compared to West Bank municipalities (2.7).

Financial Sustainability

The financial sustainability of local physical infrastructure is a concern, particularly in Gaza.
There is a balance between expenditures and revenues, but many municipalities face significant deficits.
The financial performance of municipalities varies widely, with some operating in surplus and others in deficit.

Key Tables and Charts

Table/Chart	Summary
Table 1	Representativeness of the municipal sample.
Table 2	Providers and non-providers by population class.
Table 3	Municipal services according to law.
Table 4	Frequency of municipalities by number of services.
Table 5	Frequency in the provision of municipal services.
Table 6	Municipal classification based on number of services.
Table 7	Number of municipalities by population and services.
Table 8	Classification of LGUs by population and services.
Table 9	Recurrent expenditures by service.
Table 10	Operating expenditures by service for non-providers.
Table 11	Operating expenditures by service for providers.
Table 12	Expenditures by service as a percent of the budget.
Table 13	Current and capital expenditures.
Table 14	Salaries and wages as a percent of the budget.
Table 15	Number of employees and average salary.
Table 16	Average salaries as a percent of the budget.
Table 17	Per capita operating expenditures by service.
Table 18	Per capita operating expenditures for non-providers.
Table 19	Per capita operating expenditures for providers.
Table 20	Per capita expenditures by service and municipal size.
Table 21	Comparison of per capita expenditures for WB&G.
Table 22	Quality of water supply: selected cases.
Table 23	Quality of solid waste collection: selected cases.
Table 24	Quality of road transport networks: selected cases.
Table 25	Quality of schools maintenance: selected cases.
Table 26	Quality of street lighting: selected cases.
Table 27	Quality of sewer systems: selected cases.
Table 28	Institutions with authority over local revenue sources.
Table 29	Relative weight of municipal revenues by source.
Table 30	Main revenue sources as percents of the budget.
Table 31	The relevance of property tax.
Table 32	Relative weight of revenue sources for providers.
Table 33	Relative weight of revenue sources for non-providers.
Table 34	Municipal per capita revenues by source.
Table 35	Per capita revenues: providers versus non-providers.
Table 36	Per capita revenues by source and municipal size.
Table 37	Per capita revenues: West Bank versus Gaza.
Table 38	Comparison of per capita revenues and expenditures.
Table 39	Ranking of municipalities by financial performance.
Table 40	Municipalities running surpluses and arrears.
Table 41	Financial performance of providers (West Bank).
Table 42	Financial performance of non-providers (West Bank).
Table 43	Municipal financial performance in the Gaza Strip.
Table 44	Summary of municipal financial situation in WBG.
Table 45	Municipal financial performance in WBG.
Table 46	Financial situation in modified-accrual basis.

Chart	Summary
Chart 1	Distribution of frequency of number of services provided.
Chart 2	Representativeness of the sample: frequency in services.
Chart 3	Relative distribution of LGUs by number of services.
Chart 4	Relative distribution by services and population class.
Chart 5	Operating expenditures: relative weight by service.
Chart 6	Operating expenditures: relative weights for non-providers.
Chart 7	Operating expenditures: relative weights for providers.
Chart 8	Share of operating and capital expenditures.
Chart 9	Expenditure structure: comparison between WB&G.
Chart 10	Per capita operating expenditures by service.
Chart 11	Per capita operating expenditures for providers.
Chart 12	Per capita service expenditures for WB&G.
Chart 13	Municipal revenues: relative weight by source.
Chart 14	Per capita revenues by source.
Chart 15	Relationship between surplus or deficit and arrears.

Policy Implications

The current MoLG classification of municipalities is based on political considerations and not on objective service delivery criteria.
A new classification system based on population size and number of services is proposed to better assess service delivery capacity.
There is a clear distinction in financial performance between 'providers' and 'non-providers', with 'providers' having a soft-budgetary constraint and higher expenditures.
The financial situation of municipalities in the Gaza Strip is worse than that in the West Bank, largely due to economic constraints and reduced revenue sources.
Accountability for service provision is weak, and the lack of clarity on mandatory versus optional services undermines effective governance.
Overstaffing is a concern in some municipalities, particularly those with limited revenue.
The report highlights the need for fiscal restructuring and policy dialogue to address these issues and improve municipal financial sustainability.

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