Public expenditure tracking in WASH service delivery

1. ASSOCIATION OF WATER AND SANITATION
DEVELOPMENT BOARDS
DISTRICT EXPENDITURE TRACKING
THE CASE OF WA EAST DISTRICT ASSEMBLY.
PRESENTED BY: DANUMIN SUBINIMAN – EXEC. SECRETARY,
AWSDBs
AUGUST, 2012

2. DRAFT FINANCIAL SUMMARIES OF WA EAST BUDGET TRACKING FROM 2007 TO
2010 REPORT
ITEM AMOUNT ACTUAL SPENT VARIANCE % OF Explanation/Remarks
BUDGETED ( GH c) VARIANCE
No (GH c)
2007
Mechanization of 1No 5,000 9,908.50 -4,908.50 98.17% Under estimated
borehole at the official cost of facility which
residence resulted an overrun
cost of GHc
a 4,908.50 incurred
Construction of 20No 140,000 0 140,000 100% (a)Inadequate and
Boreholes irregular flow of
funds(.b)Over
ambitious of DA to
b meet water targets
Rehabilitation of 5No 1,000 2,400 -1,400 140% initial budget was
c boreholes under estimated
Rehabilitation of 10No 1,500 Urgent
boreholes rehabilitation of
d existing boreholes.
Total 146,000 13,809 132,191.5
0
Total DA 636,393.52 744,415.75
budget/expenditure for
the fiscal year

3. 2008
Drilled 10 no. Boreholes 80,000 25,800 54,200 68% 7No bore holes @ a cost
56,001 was contracted and
part payment made as
a indicated
Payments for consultancy services 13,549 0 100%
b
Payment of 5% Counterpart funding 0 12,000 -12,000 100% DA's counter part funding
for STWSSP for funsi for the construction of
c STWSSP
Counterpart funding of WAG 10,000 -10,000 100% Payment made out of
interventions to ProNet North for the contingency
d provision of Boreholes)
Construction of 1No 2 seater KVIP 3,930 -3,930 100% Payment made out of
e toilet contingency
Data collection on water points 0 900 -900 100 To validate the existing No
f of boreholes in the District
Rehabilitation of bore holes 0 1,121 -1,121 100% Emergency rehabilitation of
g boreholes
Construction of 6no. Urinals 10,998 -10,998 100% Construction was done out
h of HIPC funds
Provision of 5no. Burial Grounds 2,000 0 Sensitization campaigns
used to ensure proper
burial in 4major
communities. No
i expenditure incurred.
Total 95,549 64,749
Total DA budget/expenditure for the 1,524,889.88 729,223.52
fiscal year

4. 2009
Mechanization of 4no. 80,000 0 80,000 100% Inadequate and irregular
boreholes flow of funds coupled
with low yielding
a boreholes .
Construction of five (5) Bore 40,000 0 40,000 100% Irregular flow of funds
Holes and the intervention of
CWSA/GOG in the
provision of boreholes .
b
Rehabilitation of 5No bore holes 0 1398.76 -1,398.76 -100% Emergency rehabilitation
of boreholes
c
TOTAL 133,000.00 12,980.00 122,020
Total DA budget/expenditure for 1,815,461.78 651,132.77
the fiscal year
2010
Out standing payments for 7No 12,725.00 30,201.25 17,476.25 137.33 Delay in the construction
boreholes drilled as indicated in % by contractor resulted to
2008 section( a) late payment of activities
a for 2008
Total DA budget/expenditure for
the fiscal year
No budget for WASH for 2010 This could be as a result
activities of GOG/World bank
intervention to provide
boreholes in 51
communities in the
district

5. THANK YOU.