2017年-世界发展银行全球_Zimbabwe_Public_Expenditure_Review_2017___Volume_2_Local_Government_Service_Delivery_52页_4mb

ZIMBABWE - PUBLIC EXPENDITURE REVIEW (2017) - Volume 2: Local Government Service Delivery

Core Content

This document is the second volume of the Public Expenditure Review (PER) series, jointly prepared by the Government of Zimbabwe (GoZ) and the World Bank. It focuses on the governance structures, financial systems, and service delivery performance of local government in Zimbabwe. The review highlights the challenges and opportunities for improving the effectiveness, efficiency, and equity of local government finances and services, particularly in urban areas.

Main Sources of Revenue and Expenditure

Revenue Trends (2011-2014)

• Local governments rely heavily on user fees and rates for service delivery.
• Revenues are highly dependent on real estate sales, which are not reliable or sustainable.
• There are significant issues with low collection rates and changes in rates during the approval process, which hinder cost recovery.

Expenditure Trends (2011-2014)

• Employment costs constitute a significant portion of total expenditures and revenues.
• General administrative, finance, and management costs represent nearly a quarter of all spending and are increasing relative to service delivery costs.
• Low capital spending on infrastructure and maintenance is a major concern, especially in areas like water supply, sewerage, and solid waste disposal.

Key Challenges in Local Government

1. Financial and Institutional Constraints: Many local authorities struggle to meet their service delivery mandates due to limited financial resources and weak institutional frameworks.
2. Cost Recovery Issues: Low collection efficiency of user fees and reliance on volatile revenue sources (e.g., land sales) undermine financial sustainability.
3. Debt Cancellation Impact: The 2013 debt cancellation disrupted local government finances, affecting both immediate and long-term financial stability.
4. High Employment Costs: Employment costs are a large part of the budget, creating fiscal risks.
5. Inefficient Service Delivery: Low unit costs and poor performance in service delivery, especially in water and sanitation, are common.
6. Inadequate Infrastructure Investment: There is a lack of investment in infrastructure maintenance, exacerbating service delivery challenges.

Policy Options and Recommendations

1. Strengthen PFM Systems: The Ministry of Local Government and local authorities should enhance financial management systems, including the implementation of the Local Government Accounting Manual by UCAZ.
2. Improve Revenue Collection: Local authorities need to develop strategies to improve the efficiency of fee and tariff collection and diversify revenue sources.
3. Implement Cost Recovery Mechanisms: Introducing pre-paid water meters could help improve cost recovery, especially after successful initial pilots.
4. Enhance Service Delivery Efficiency: The Ministry of Local Government and UCAZ should examine factors contributing to low unit costs and promote efficiency through benchmarking.
5. Improve Budget Execution: There is a need to improve budget execution for repairs, maintenance, and capital spending, and to separate these categories.
6. Increase Equity in Funding: The Government should consider increasing allocations to poorer local authorities for infrastructure development, especially through PSIP, ZINARA, and other funding mechanisms.

Governance and Legal Framework

Legal and Institutional Underpinnings

• The Ministry of Local Government oversees urban local authorities, while the Ministry of Rural Development oversees rural ones.
• Provincial Administrators report to the respective ministries, except for Harare and Bulawayo, which report to the Ministry of Local Government.
• Local authorities are composed of publicly elected councils (Urban and Rural District Councils), supported by secretariats for daily operations.

Key Legal Documents

• Chapter 14 of the 2013 Constitution: Emphasizes devolution of powers and responsibilities to local authorities, setting governance principles and employee conduct requirements.
• Chapter 17, Section 301 of the 2013 Constitution: Mandates that at least 5% of national revenue be allocated to local government, but no formal system exists for this distribution.
• Urban Councils Act (Chapter 29:15): Defines the structure, administration, powers, and functions of urban local authorities, including funding sources, auditing, and borrowing restrictions.
• Rural Councils Act (Chapter 29:13): Similar to the Urban Councils Act, it governs rural district councils, including levies, fund usage, and borrowing rules.
• Public Finance Management Act (PFMA): Establishes national standards for public accounting, financial reporting, and audit, but requires amendments to strengthen the audit function.

Service Delivery Analysis

The review evaluates service delivery in eight urban local authorities, focusing on:

• Public Water Supply and Distribution: Low spending on capital and maintenance, with inconsistent service provision.
• Sewerage and Water Sanitation: Poor performance and coverage, with weak cost recovery mechanisms.
• Solid Waste Disposal: Limited investment in infrastructure and low collection rates, affecting environmental management.

Supporting Institutions and Networks

• UCAZ (Urban Councils Association of Zimbabwe): Represents urban local authorities, supports capacity building, and facilitates information exchange.
• ARDCZ (Association of Rural District Councils of Zimbabwe): Represents rural local authorities and provides similar support.
• Resident Associations and Ward Development Committees: Play a role in community engagement and, in some cases, service delivery through partnerships with local councils.

Conclusion

The review underscores the need for improved financial management, enhanced revenue collection, and more efficient service delivery in Zimbabwe's local government. Strengthening the legal and institutional frameworks, promoting peer learning, and increasing equity in funding distribution are critical steps toward achieving sustainable and effective local governance.