Forest Sector Public Expenditure Reviews

8/3/2019 Forest Sector Public Expenditure Reviews

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Review and guidance note

FOREST SECTORPUBLIC EXPENDITURE REVIEWS

PROGRAM ON FORESTS


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Review and guidance note

ahrs: Martin Fer

it

Patric At

Stepen Aryd

Jn Cannn

Samanta Ddd

FOREST SECTORPUBLIC EXPENDITURE REVIEWS

JuLY 2011


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Disclaimer

all msss rs hs m r h rspsbly h hrs. th s prss

ssrly rprs hs h ss l, r hy ssrly rprs l pls

PRoFoR r h wrl Bk.

Suggested citation: Flr, M., abb, P., akry, S., ch, J., d, S. (). Forest Sector

Public Expenditure Reviews: Review and guidance note, Prrm Frss (PRoFoR), wsh dc.

Pblsh Jly

Pr % Ryl ppr

Mrl hs bk b p q rly pr klm s

Fr ll ls pbls pls :

Prrm Frss (PRoFoR)

H Sr, nw

wsh, dc , uSa

[email protected]

.prr./kl


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EXECUTIVE SUMMARY

INTRODUCTION

ths rpr hs b prpr by h prrm rss (PRoFoR), ml-r

prrshp hs h wrl Bk, rr bl by kl lbl pr

sppr pbl pr rs (PeRs) h rs sr. urs h prsss h r pbl

pr lls, s ll ssss h y h prs rk, s rl r sr

h rss r prprly ssbly m.

th rpr rs pr rm lr mbr rsry, rlr, rl sr pr

rs. Bs hs lrr r, s prpls prrs h b lp

sppr r pbl pr lyss h rs sr.

th rpr ssss hlls h r sp h rs sr. Frs ply bjs b

mprms b mp bjs, r rm mbr pr by h pr sr

sr rss rsrs r ll mms llhs. Bl hs mp

bjs s mpl ss. i , hr rrp pll rr r m, hr r

s ps b ply pls h s lly mplm. urk rs sr

PeR hlps sblsh hhr sr prs r ss h s sr prrs, ls

pr p ssssm prrss h y ply lpm r prrm mprm

s.

illy, rs sr PeR shl b rr rlrly (ry hr yrs) m s h

s s h rm b prss. Rlr p PeR rk s rr

sh rs hhlh y mls rsry pr prs. a PeR ls rb h R emsss rm drs Frs dr (Redd) prss, rl sppr

mhsms sh s h Frs ism Prrm (FiP).

Findins of te Review

th r s h, lblly, ry rs sr PeRs h b rk . o h 6 PeRs

r, ly s y r rsry, hs r pr rlr

rz (Fao) prrm ssbl rs lpm, hs prpl s s sps

rs r, h ly lm lyss sr prs.

th prpl s h r PeR lrr r s lls:

executive SuMMaRY V


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th defnition o orestry and the orest sector rs srbly b ss. alhh h

p s sp h sr hrh r sr ss (.., h rsry

msry hr s h m rsry pr), hs s ssly

ppl. ths sss pl hy rl mprss r m y h rs

sr PeRs r. thr r srbl inconsistencies between policy priorities and planned budget allocations to

the orest sector. B ll ss r m rspr mr, f

by pll prssrs br. th mslm prs s ls prly pl by k

msr py m pbl prs h sr ly.

Data problems r mm r h PeRs. ths prblm s mm my PeRs, hrs

h mprhsss h lyss h b rr . th prblm s prlrly hr

lpm prrs (dPs) pr s h sr; pr rpr by dPs s

pr mh dP sp s b.

i lms ll h ss r, ly smll prpr h l b s ll h

rs sr, sp h srs mpr ll l ms. thr s prp,

hrr, h orest departments have been under-resourced rl hr ms. i my

ss, h lm ll b rsrs h rs sr b rb h srs

lr mk s r rs shr rsrs. th r ps rl lk

rss m lslrs ply mkrs b h rl rss l lpm

hr rml mpr, rsl lk pll ll sppr h sr.

My h PeRs rl low disbursement rates s ppr bs. Rss r hs l

sysm lys h h Msry F, ls mply h h rqrms dP

prrm rls, k b . i ms h ss r, h sbrsm lls

s pr by h dPs r lr h hs ss h s pr by rm.

th mpr nongovernmental organization (NGO) expenditure lm h rs

sr s rs.

cpl sms r rk h sr h ss recurrent spending

requirements qly m hs sms. th r ls s sms

by dPs h s rr h rms py m hm. ths rms

h rll qly sm h sr.

Operations and maintenance (o&M) rs prms s q. o&M s

prlrly lrbl bs h s h, s h ss r sp . ths

s prblm, bs rs pls r l r rl prs hr l yl, h

ssbly h sms my b rrrsbly jprz.

F h PeRs r h mp link public sector expenditure to outcomes, lk

, mply lyss, rb prblms.

thr s limited analysis o the efciency and eectiveness o orest expenditures. cpy

VI FoReSt SectoR PuBLic exPendituRe ReviewS


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rk h q lyss rqr ssss y s lbl, h lyss

sl s m s hrr sly. csqly, ll r hs b m mr h

y ss pbl pr prrms h rs sr.

Guidance Nteth rpr ls by pr bs pr r rk rs pr rs.

th s r rm lsss r rm h r PeRs. th prps s pr prl

sppr h rm mm rmrk hs sk h rry rs sr

pbl pr lyss.

i s p h l prs h pl h ls ll b s rs h ls, hh

l rs ll smz m hr sp rqrms.

th rs h sss b sr r h prpr phs rs sr PeR, r p h rms rr (tR, hh mpl s pr), h lyss h shl b

h h rpr, prps srr r h rpr.

i my ss, h s rmms PeRs h lm mp bs hy r prly

ssm pls r r r hr mplm. ths hhlhs h r sr

m mmm by h rsry msry hrh h prss. th s

rmms rs rm h PeR shl rly h b prss rs lpm

ply. Sr skhlrs shl b h s PeR s h sp msss rs rm

h r b lr hs r rps mm pprprly.

executive SuMMaRY VI I


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TABLE OF CONTENTS

EXECUTIVE SUMMARY ____________________________________________________

AbbREVIATIoNS_________________________________________________________

ACkNowlEDGEMENTS ____________________________________________________

ChAPTER 1. ____________________________________________________________ Frs Sr Pbl epr Rs: a ir

ChAPTER 2. ___________________________________________________________

Frs Sr PeRs: Fs rm R

ChAPTER 3. ___________________________________________________________ Frs Sr Pbl epr Rs: a g n

bIblIoGRAPhY_________________________________________________________

NoTES _______________________________________________________________ 9

ANNEX 1: SAMPlE TERMS oF REFERENCE FoR A FoREST SECToR PER ______________ 6

ANNEX 2: EXPENDITURE TAblES To bE INClUDED IN A FoREST SECToR PER__________ 6

ANNEX 3: PERS REVIEwED _______________________________________________ 6

ANNEX 4: ChECklIST USED IN ANAlYzING FoREST SECToR PERS___________________

taBLe oF contentS IX


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ABBREVIATIONS

au ar u

Bia B i alyss

caadP cmprhs ar arlr dlpm Prrmm

cBo cmmy-bs rz

coFog clss Fs grm

dFid dprm r irl dlpm (uK)

dP dlpm prr

ec erp cmmss

Fao F arlr ors

FiP Frs ism Prrm

gac gr, ably crrp

gdP grss ms pr

KFS Ky Frs Sr

MaRd Msry arlr Rrl dlpm (vm)

MteF Mm-trm epr FrmrknePad n Prrshp Fr ars dlpm

ngo nrml rz

o&M oprs m

oPM or Ply Mm

PdR Ppls dmr Rpbl (L)

PeeRS Pbl erml epr Rs

PeFa Pbl epr Fl ably

PeiR Pbl epr isl R

PeR Pbl epr R

PetS Pbl epr trk Sry

PFM Pbl l mm

QSdS Qy Sr dlry Sry

Redd R emsss Frm drs Frs dr

tR trms Rr

undP u ns dlpm Prrmm

uneP u ns erm Prrmm

vFM vl-r-my

aBBReviationS XI


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ACkNOWLEDgEMENTS

ths rk s by h Prrm Frss (PRoFoR), ml-r prrshp m by

Srr h wrl Bk. PRoFoR s -ph rsry rsrh prsss h sppr

h ll ls: mpr ppls llhs; h rs r l rm;

ssbl rs mm; r rs ply h hr srs. Lr mr

.prr..

ths ppr s prpr r h sprs h PRoFoR Srr by m rm or Ply

Mm (6 S als cryr, S als, or ox Bn, u Km) LtS irl

L. (Pls S Prk, Bsh L, Pk, nr. ebrh eH6 PL, Sl). th hrs r

rl r h rbs pr rrs Mrj vrh (L ems, wrl Bk), ar R

(Prrm Mr, wrl Bk), gspp tp (L Spls, wrl Bk); prps

Frss Sr PeR rkshp hl h wrl Bk dmbr . al mms r rsly

pr by Sm Rbr Mrjry a Brmh, bh h wrl Bk.

Prlr hks r h ls h rsp h ms rqss r rm

l Sm B (iFPRi), R Brr (iFPRi), vr chm (em asr, F grp,

dFid). Pr ds (PRoFoR, wrl Bk), Mhr gm (wrl Bk), Yr tmh Hbr (wrl

Bk), Jh Hrbrry (Pry erm i), Jh Hs (rmr Frsry asr, dFid),

Sph Mk (wrl Bk), ephrm nky (iFPRi), wll oy o (wrl Bk, u),

Sylk th (erml/rss sr PeR spls). i , h hrs l lk

prss prlr ppr lls h rr ps ry lrr l h pbl

pr rs sss h rsry rl srs, hh r r s h m

r h r .

acKnowLedgeMentS XIII


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INTRODUCTION

bacgrund

ths rpr s mmss by h Prrm Frss (PRoFoR) ml-r prrshp hs h

wrl Bk, rm rm rsry prms lpm prrs (dPs) rk h

rs sr h rss hy pbl pr rs (PeRs) r rr , lsss lrrm pr rk sh rss. th rk ls h r s

sr rr r hs, l s h wrl Bk, hr dPs, l rs prms,

sls, h sh rry PeR h rs sr. th m s hhlh ss pprhs

h prpl sss h ll b rss h ms s b m h pl rl rs

sr PeRs mpr h ss pbl sp h rs sr lpm

bjs.

Frsry rms mpr h ll l ms my rs. i rbs

sly rss ms pr (gdP), pr mplym ms, r prrs, spply r mrls r mr. i s ls mpr sr llh rrl

rs, prlrly r h pr, hs llhs p rss rsry rsrs. Frss r

ls mpr pr ry rml srs, hh r rsly b rz

s ssl. i my rs, rsh pr, brsy sr, rb sqsr r

rh mr h h mbr mbr prs h l b rm ssbl bss.

dlpms rs , l R emsss rm drs Frs dr

(Redd) pyms r rml srs pprs, r rs h rlry sry

srs rqr rsry prms. Hr, rl hr srs, rsry s rplz,

mp, rprrm. ths pr prrm s prly sympm q

sp rss by rms r h ps s, s h sr hs rrly r

prprl rms pbl pr s--s hr srs (Brzsk F 9) ,

pr, h l prry h by my rms dPs.

th rs sr s p pbl . Pbl rsrs r rqr pr pbl srs

sh s rs mm, pr, rsrh, s ll s bl rlry rm hh

h pr sr pr mbr rl prs. Fr hs rs, r my yrs h wrl Bk

smll mbr hr dPs h b sppr rs lpm hrh h rl.

1

1

chpr . Frs Sr Pbl epr Rs: a ir

FOREST SECTOR PUBLIC EXPENDITUREREVIEWS: AN INTRODUCTION


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alhh h wrl Bk hr lpm prrs h rk l-ll PeRs my

rs, rsry s rl srs h r ll . as v l. () h ,

hs rss srly h h s hr srs: dsp h sr rl, pbl pr

rs by h wrl Bk hr rl lpm rss h slm mp

qy rml prs, mh lss lys hr s-ss r pmlyrs h s prs hlh. Hr, h wrl Bk l

rms h rly b rry mbr PeRs h rml sr, l

rsry (s hpr ).

Metdgy

ths rpr s h p m splss h ls rss, ms, pbl pr,

pbl . i mks s s lr mbr ms rprs rs ply

prrs, s ll s l mm prs rrms. Sm 6 PeRs r r r h

sy, s sr hkls qss ( ). ths PeRs l rs mmss by h

wrl Bk, dprm r irl dlpm (dFid), F arlr ors (Fao),

u ns dlpm Prrmm/u ns erm Prrmm (undP/uneP) by

l rms (ls PeRs lyz r pr ).

th r m h ly lm mbr rs sr PeRs h b rr . Fr hs

rs, h rpr s p l PeRs rl srs sh s rlr, prlr, s ll

s rm, r, ssbl l mm. whr pprpr, PeRs hr srs, sh s

hlh/r , r ls sl. alhh mbr h mpls s h rprrl h rlrl sr, s l h hy pply qlly rsry ( hr srs s ll).

Frm hs lrr r, hs b pssbl sll lsss pr pr s

lyz pbl sp h rs sr. ths lsss h b s lp s prpls

prrs sppr hs pbl pr lyss, l ss

l ssssms, h rs sr. th rll m s mpr h ll qly hs

prs rr sr br lpm ms. th hhlhs mbr

rl prblms mhll sss h r lkly b r h rk rs

sr PeR rs. th s r r, pr br s prpls rprrs.

a ls ms sl s pr h bblrphy h h m rpr. th lrr

r s spplm by rm b rm rrsp s h lm mbr

PeR prrs rsrs.

Structure te Reprt

th rpr s srr hr ss:

Fll hs r, h rmr hpr srs h qss wh s rs sr PeR?

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why rry rs sr PeR? wh mks rsry r? wh rrs rs sr PeRs?

wh shl rs sr PeR b rk?

chpr prs h rsls h r h PeRs h rsry rl srs. i mrs

hr prpl rs m shrms.

chpr srbs h ky sps b ll sss b sr h prpr rs

sr PeR. i prs h ss s rs sr PeR, ls sss h rs hh

h lss rmms PeR shl s, hr h prpsls r ssm

h s sh r mplm s rmms. a prs l

r rms rr r rs sr PeR.

WhAT IS A FOREST SECTOR PER?

a PeR s l s lyz bh h ll l sbrsm pbl s sp srr pr m. wh h rm lyss rk, PeR l yplly sk

mpr h r prrz lm pbl rsrs h s l ply bjs,

srs, prrms. Sm PeRs hr lyss h ll rsrs sbl

lls rm. Sm PeRs ls l r h bry prss pbl sl

rrms h h sr.

a PeR l yplly r h ll m lms:

a r sr prrm r h r ps (yplly hr yrs) rms pl

sp (h b), l sp (prs), pl l m ll (rs),

hms (ps), hhr hs hms m ply bjs (ms), hr

h r sr sl rrms h s-mk prsss bh hm

a ssssm hhr sr prs r ss h s sr prrs b

mmms, hhr pl prs r l h sr prrs

a r p ssssm prrss h y ply lpm r prrm

mprm s

Rmms bl r mprms sr pr b mmprrm, bs pllly msrly rls rms prrm h

bry sysm

urk hs sks rqrs ss rlbl r sr bs l

prs. illy, shl b brk by r yps sp (.., slry, slry

rrr, pl), by l yp r (lk ply), by rph r, by ll

rm.

i my rs, ss sh s prblm. i b splly prblm h rs sr,hr r lm ps r k. thrr, h s rs sr PeR s lkly b

3chpr . Frs Sr Pbl epr Rs: a ir


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lm smpl rs prs pr h prsss by hh sp

ss r m. Fr rs hr rs sr PeR hs prsly b rk, hs

rs ll pr bss r h lyss sss sbsq PeRs ( h

py srs r rss) sss r h rl, ss, y,

mp sh sp (Ms l. ).

PeRs ls b rr m hr s, sh s hlp y rs pbl pr h

ms ly sml pr-pr rh, (akry Smh 6). i Zmb, h rss r

rry PeR h rlrl sr (l rsry) s sr hhr h cmprhs

ar arlr dlpm Prrmm (caadP) rqrm h h sr r ls pr

l pbl pr s b m (grh l. 9). a sl lyss b sl,

prlrly s h rs rs sr PeR, pr br rs h h hh

h r s b rk (Klll l. 9).

dPs h rk mbr rs sr PeRs rr rm h lpm prrms

h sr. Fr mpl, h wrl Bk hs l PeRs s mpr pr s cry erml

alyss rk, hh hs l h prpr rs h rm sr (a. ).

BOX 1.1. ThE 2010 ZAMBIA AgRICULTURE PER

The 2010 Zambia PER reviewed the eectiveness and eciency o public expenditure in areas that canbe expected to have a positive infuence on technology and productivity. The review was prompted by a

perceived slow rate o adoption o innovative agricultural practices and a level o agricultural production

below that planned or in the First National Development Plan. The PER ound that

Production has grown, signicantly in certain areas, but there is insucient data to state with

reasonable certainty how this growth has been achieved.

Core unctions o public agricultural services, especially research and extension, have not received

the required operational unds in recent years.

Promoted technologies are not always suitable, especially or smallholder conditions.

The large and growing expenditure on ertilizer and seeds and the cost o maize market interventions

has not led to reduced spending on core agriculture activities, but is probably (depending on ones

assessment o the political-economy processes) consuming unds that might otherwise have been

available or core activities.

It concluded that agricultural growth could be better promoted by increased unding o research and

extension, and to programs that push technical innovation and strengthen national agricultural markets.

Source:Orlowski et al. 2010.



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WhY CARRY OUT A FOREST SECTOR PER?

wh hr qss b sk b bh h qy qly pbl pr rsry

hr srs, s mpr r sr plrs s mkrs h hrh rs

pbl sp prs, rs, hr mp. Bs h pl rss rb

m rh, pry r, rml mprm, s mpr l h

prs pbl pr h sr rms s rl, ss, y, ,

hr pprpr, rmm mr pprhs ll s.

th bj rry PeR, hrr, s mpr srl b ll mm

ss m r b rml mpr h mps mm l

ll rm bs, s ll s h h y l pr. th rsls

r b s mpr h y, ss, qy pbl sp h rs

sr h r (by br l r pr h l lpm ply prrs),hrby mpr h lklh h srl/l ms ll b rlz. i , h pbl

pr rlly m r rs sry, s rl h rs sp b r mr

ly.

Fr mpl, h js pr r h rlr rs sr PeR Hrs s ()

h h y, y, qy srs pr by h sr, mpr h prsps

h h prry srl ms l l pl ms; () sblsh

ps rmms hlp mpr h ss mp h rm rs

s. i s hyphsz h by lr h mps srl prs br b mr s pbl s srs, h hs m srl rs l mpr,

h sh l ls sml p sm by h pr sr (as Zrr ).

i sm ss, rs sr PeRs h brh hr, r h rs m, rs prs,

pr r r lyss h mp pbl sp sr prrm (Bkl

). a PeR rb br rs m rm s mkrs sr

plrs pr h sr sml sss h b h msry

sbl l hrs sr prrs hr sl mpls. a PeR ls rm rl

mp h l b rm dPs sr ply rl rbs

rm rm rl prrs.

PeRs, hr h mbr hr ls, b s sy h mpls rlz

sr prs h sr. thy ls ply sl rl mpr l b h srl

msry h msry(s) rspsbl r pl.

Flly, h rsry bs h, rl, b mk lms lm l

b rsrs, rs sr PeR hlp pr lr, rsbl, rl rm

bl h sr mk mr s r pprpr lls bry ll.



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FEATURES OF EXPENDITURE IN ThE FOREST SECTOR

alhh rsry rlrl prs r smlr, h rs sr hs s rs

hlls. Frsry hs s sm lpm bjs srs, s rrsry my b b, , mr, l sprly rm hs r rlr. th

r rs prblm my rs rs prssr rsry rm lr l

s mb mk rsry pr rs mr rl, splly hr pbl s r

sr.

Frs rsrs r rs sz, srr, sps. S, , s h r prs srs

r rm rsry rsrs. i h ps, rss r m prmrly sr r mrls r

srl ll s. thy ls h pr pr rsh . Hr, l rshp

s hs b ss my rs, s rs l hs h pl sppr m s

pr hhr l.

BOX 1.2. REVIEW OF AgRICULTURE AND FORESTRY PUBLIC EXPENDITURES IN hONDURASMAIN FINDINgS

The main conclusions o this 2008 review were as ollows:

Honduras has low levels o spending or agricultural and orestry (less than 5 percent o the budget)relative to its economic importance (about 40 percent o GDP).

Honduras has exhibited relatively low disbursement levels in the execution o its agriculture and

orestry budget, averaging about 60 percent disbursement since 2000 (sectoral expenditures

measured as a percentage o the expenditure levels approved by the National Congress).

There is underinvestment in public good activities, especially agricultural research and

development, phytosanitary services, property rights and land access, rural inrastructure, orestry

regulation, and protected areas.

There is relatively high dependency on external donor unding (in the orm o grants and loans) at5070 percent o the agriculture/orestry budget. There is also signicant scope to improve the

consistency o donor-unded projects to better support the governments sectoral strategies and

targets.

The current sectoral strategy identies operational criteria or expenditure prioritization as part o a

medium-term expenditure ramework (MTEF).

The overall conclusion o the study was that Honduras is at a turning point in ormulating, adopting, and

eectively implementing improved expenditure strategies and programs or the agricultural and orests

sector.

Source:Anson and Zegarra 2008.



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Sm sms rss, prlrly h r s pls, h smlrs h

rlr. Rrl lpm s my l h mmy mmbrs s bh rmrs rs

srs. as rsl, rsry rlr r ms pprprly s s rrl rsrs m

s, h smlrs srl mpr rs. th js r pbl r

rsry rsrs, h lks b rsry rlr, r sss bl:

Undervaued Ecnmic Returns

gr l-r rps rs r mbr s rrly r l prps. th rsks r

s, h rrs r l h s pl s k . Hr, rss

prs r pbl bs r hh mrks rrly s r r rly s

lpm. as rsl, rss r rl. Sm hs bs r lr -s

lsp, rl, lbl lls. ths prss hll, prlrly pl

rps, hr rs my b r s pl s hl hy r h r m hy h

b . th rml srs pr by rss r rs mpr, s s h rl

rss rb ll llhs.

hig Management Csts

a r l rs l hs rlly b m by rl rms. e hr

sss r r h pr sr brs mh h sm mm s rss,

rms h rlly pr rlry . Frs rs r bly rm, h

ss pbl rs lk hs rs h r mmy, l h pr ms rspr r

rsry s, r s r h rs sr.

M r s rk rm rs rs rqrs pprpr rsrs

s. Hr, hs my b sly r sr l rm s. alhh

rsry shrs hs phm h hr rm srs, my s rrl pss b h

ms rm rs.

liveids-Frests Nexus

Frss b rm rs hr ll ppls, rl hr rps, b lss ,

lss pllly , lss bl mm hr s h l pl prsss.

a s prpr h rls prs l r rs l. thr p hs

pks l r hr llhs mks s rss ssl pry s b r. th

bs rss h pr my prplly b h rml my, hr rr by l

sss r s s sr rs. ths mms r lkly ls rlr,

b my p rss ms rh r hr rl ssrs, splly h rps l r

lsk . Frsry hs rmss bls rlr rm, mms r

hhly p p rss, hl h hr rm, mms ss msly rmrs h mk

ly sl s rss (mr ms rhs r fs). grm ll mbrsss my h k h prs mms l ls h rs.

cmmrl pl my hrr f h ll llhs.



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Pitica and Gvernance Cnicts

th pbl r h rs rsr hs pr h pl r rrp prs rs lls, h

ls pr h mjry bs. th rspry s mk s k lll l s

spr, l lss rs h rm ssbl s h rs rsr.

whr rm rs rsry rs, hr qbl ll m ll, rl, rlrms my b mpl ss.

Frs sr s js mr r h rs sr, s sms m hr srs

hr rss by rs rhm by r l hr ss. Frsry s rrly h

prrr p, h s rr l srs, my rs l sp rs ly

s sq rlly rz pr. tkl rs s rrly prry

r kl sss rl hlh, , mplym. nrmlly, s ly h fs

b rb rly rs h hr s pll ll r rs r sbl

pr msrs.

Picy optins

as rsl h rs ls b, rs ply bjs b mprms b mp

bjs. ths l mbr pr by h pr sr, sr rss, h r

ll llhs. Bl hs mp bjs s mpl ss. i , hr rrp

pll rr h bm m, hr r s ps b ply pls

h s lly mplm.

Te Future: Is te Paradigm Siting?

th mb lk pbl rsrs r rs msr h pl r Redd pyms

my rsl h h rsry ply rm. i Redd pyms r r

rs r, rs mr mhsms ll b lp. i Redd

pyms r lk rsls, hs ll rqr s hs h rr prs bjs

pbl rs msrs. Frhrmr, h Ly a ( h u Ss) h tmbr tr

Rl ( h erp u) my rm lll y b l r r r ms

mrks rs h lss sl mrks.

WhO CARRIES OUT FOREST SECTOR PERS?

a sprm s hs rs rk PeRs h rs sr. dlpm prrs

l PeR s s p h s mr hr ry-ll prrms. th wrl Bk,

hr h dFid h undP, hs sppr h mjry h dP- PeRs (s bblrphy).

PeRs r ls rk rly by rms, s pr hr l b prss. th Ky

Frs Sr s mpl h lr; h yr, rks PeR s pr s b MteF

prpr prss (Ky Frs Sr ).



23/88

o l lls l py, my b ssry s rl pbl pr

splss sss ll rm s r sls rk rs sr PeR. Hr, hr

hs pprh s p, h shl b bl h py l rs plrs s h PeR

rk bms rlr r hr r rk prrms. th slz PeR pprhs

ll rsl h s ssssm l ps r h br lm l sbl prrms h lpm prrs.

Frs sr PeRs shl b prpry llbr. i ll skhlrs prp h

lyss, h h rsls my ll b rrl r, rl, hy my b mplmbl.

WhEN ShOULD A FOREST SECTOR PER BE UNDERTAkEN?

a rs sr PeR my b rk s pr r pr r r ssssm

prrm rl l lpm pl. illy, hr, rs sr PeR shl b

rr rlrly (ry hr yrs) m s h s s h b prss,

pr rm plrs s mkrs h rsry msry r s b

prpr. as b, hs s h s Ky, hr h rs sr PeR rms p

h prpr h Mm trm epr Frmrk h b (Ky Frs Sr ).

i my ls b s r prrms s p rs rmm jsms

hr ssry.6

th PeR rk ms b p rlrly rr sh rs hhlh y mls rsrypr prs. a rlr PeR ls rb h Redd prss Redd sppr mhsms

sh s h FiP. Bs Redd s prrm-bs mhsm, h pyms rr h r

s h b k, h sp h PeR l b p pr sh mr rm.

Fr hs rss, s rmm h rs sr PeRs b lm sp rp rlrly,

rhr h b l, ly, rp ly rrlrly.

i rs hr rs sr PeR hs lry b rk, hr bh plrs s

mkrs h rsbl rs h r m pbl pr h sr,

spplmry splz pbl pr lyss my b h bss ssp rs pbl pr h r s r.

OThER FINANCIAL ANALYSES ThAT COMPLEMENT PUBLIC EXPENDITUREREVIEWS

thr r mbr ls r ssss pbl pr bs, ll hh sr h

ly ly h pbl pr mm sysm lrs pbl srs. crrly,

h ms mmly ppl s l s h Pbl epr Fl ably (PeFa)ssssm. Pbl epr trk Srys (PetS) Qy Sr dlry Srys (QSdS) r



24/88

BOX 1.3. ThE USE OF ThE PER TO SUPPORT ThE FOREST INVESTMENT PROgRAM

The FIP is designed to support developing countries REDD eorts by providing advance nancing or

readiness reorms and public and private investments that address the underlying causes o deorestation

and degradation.

The FIP has our objectives:

1. To initiate and acilitate steps toward transormational change in developing countries orest-related

policies and practices

2. To pilot replicable REDD models to generate understanding and learning

3. To acilitate the leveraging o additional nancial resources or REDD

4. To provide valuable experience or international REDD deliberations

A PER can support FIP activities by identiying

Current expenditures and expenditure trends in the sector and their alignment to priority areas (such

as those outlined in REDD strategies and national policies)

Expenditure management processes, including geographical variations in expenditure (e.g., under

decentralized systems)

Sector unctions acing nancing constraints (where donor nancing or policy realignment may be

needed)

The disaggregation between recurrent and capital budget expenditures

Current sector revenues, collection eciencies, and utilization

Expenditure outcomes and an assessment o value or money in service delivery

Source:Authors.

pbl pr rk ls. B lyss (Bia) b s ssss sss qy

pbl sp. all hs ls hlp sr br pr h pr rsry sysms l sbl lls.

i hs s ls, s ss b mmss y sp srs

bh mpr pbl rsry pr mm s h pbl s srs pr

by h sr (Klll l. 9).

Puic Expenditure and Financia Accuntaiity Assessment (PEFA)

th PeFa ssssm hs bm ly rz s h sr l r ssss rys pbl

l mm (PFM) prrm. th rmrk, lh J , prs mprhs

spsh PFM prrm. i sssss prrm s rs rss r rs: rbly



25/88

h b; mprhsss rspry; h b yl; dP prs. i s ppl h

l (r rly sbl) ll rm, rhr h srl ll. th ls h PeFa

rmrk r srh rp dP bly ssss h ry pbl pr

prrm l bly sysms, lp prl rrm py-bl

prsss.

th PeFa PFM rpr rs rm hr PFM ssssms mpr rsps. Frs, rs h r

PFM sysm, rhr h sp sps h sysm. S, lhh s prblms, s

y hr ss. i p p ssss pl rs r rrm, b hr mr sp pbl

pr lyss ls r ssry rm h prs s y rrm prrms.

Puic Expenditure Tracing Survey (PETS)

a PetS s l h hs bm p s r h b prss mbr lp

rs. Lk h PeR, PetS b s r ssss srl PFM sysms sss. as h mmpls, PetS ss rk pr l sr lry. i rs b sysms

h f s sr brs, y y blks lms PFM py. a

PetS my ls l ssssm h rl qly sr lry.

as PetS s rsr-s rs, hy b rk rlr bss, b rhr

h hr s pr prblm h s rh brs. th pprh sysmlly rks h

f rsrs hrh h r lyrs rm rm h mh ll/sbrs

rsrs (hm, l, -k) rh h ll h qkly hy rl h rl

sr prr. th pprh mplm PeRs by m h rsrs srs lly

r s rms h qy qly srs pr. th sp ls r

r bly sss hrh h sysm.9

a PetS ls mb rs msr , srr srys, h ss rs

hr pbl sr srs r pr rr b rm rm sr srs bh s

ps l pyms. ths mlll lyss b s sm rll rsr lry,

y sysm ksss, s lys r bh srh pbl pr mm

sysms (splly rr kp) r pr qrs ppr lsss r msppl s. i s lmly pr ll mms h rm b h ll

rsrs ll sp srs hr rhh s hrh h m by pl

rsms shls hrh srsh h bj rs h ss

qy pbl sp prry srs. n srprsly, sh srys rqr s pl

s rsrs.

a PetS s sl r s ps b rm sp prrm hr prblms r

ssp b rl h pr r lk rsrs. thy h b s ly

s lks rsl rm hs r bs rkrs (ghr Rkk ; Pz Klr ). Sh lyss s splly hlpl pr rl rms, hr ss r



26/88

lp, r hr hr r rlbl pr rpr , hh h

rm sp r lpm ms hs rms s r. Spplmry

mr l ss l prsss prrm h b rk hr h rs

lk rl PetS s hlly pplbl h sr l lyss ll

rbs rs h ky prpl- rlshps s l hsysm (.., or Ply Mm ).

Ms PetS ss h b rk h hlh srs, lhh r PeR

mp ssss h pprprss s s h rm sr (Kzr o ).

ahr PeR rs pr sss r lp PetS r rlr rsry (cmmk

l. ).

wh h rs sr, sss rsr prs, sr lry, rpr r bh rs

mpl. Fr hs rss, PetS plly prs pprpr l sy h r fs h h sr h ss y rsry bs.

t , hr, rsry PetS hs b rk. ths my b ls ss h

msr sr prs h sr h shr skll prrs rry sh srys.

Lk hr s ls, h PetS s ly s sr rm. e h mpr sysms

rqrs rm h ss rm ( s pr sr rrs). Hr ls h

lmm PetS: i prs rm h s bh sr sl pr rl rms, y

s prsly hs rms h ps h rs hlls mplm h rqr hs.

Quantity Service Deivery Survey (QSDS)

QSdSs h b rk mbr rs (Blsh, ch, M, Mzmbq, Pp

n g, Zmb) shl b sr l h hr rms sr lry srys.

QSdSs s ly rps, h l s -ps r h rs yr, h sp sbrsm

ll rqss, h rprs sr srs bh s ps l pyms. Lk h

PetS, hy h b ly s s lks rsl rm hs, r bs, rkrs.

QSdSs pr sl r msr qy h y prrm rl sr

prrs. thr rsls ll h s ky sr lry ms rl sblsh

rs (mr r lss plly). th l QSdSs s h hy ll lyz l , y

sp prblms, h msr h r sr. Hr, h s b

spplm h ql rs h r rshp, s, py bh

prrm rs h r pbl mm sysm, sm hh b pr

hrh Bia smlr ls.

i sm ss, sr lry srys h b s rs br h l ss

h pbl srs. i sh srys r b rr h rs sr, h ls l lrprss h mbr sry h p pbl ss ll mbr sss

ly rsprly.



27/88

ohr rl ls h my h h s QSdSs l h s z rpr rs ssss

b-shr shms, h mm ss rk l, hh s s ssss h

ss sp pr rs.

benefts Incidence Anaysis (bIA)th prps Bia, hh hs b ppl mly h ls hlh (irlMry F ), s ssss h hh r rps b rm h s srs

pr hrh rm . a Bia sks msr h qy pbl sph s, h

shr pbl sp prlr sr h bs sp rp, p s sm,

r, rphl l, r hrrss. th s pr pbl srs s mb

h rm h s hs srs. th rqrms r sh lyss r s.

Gvernance, Accuntaiity and Crruptin (GAC) Assessment

a gac ssssm my b rk ls PeR rr mr mpl pr h srhs

ksss h r h sr. ths pprh b hlpl rs sr plrs

pr bkr rm r rml r prrm rs r h sr.



28/8814 FoReSt SectoR PuBLic exPendituRe ReviewS


29/88

INVENTORY OF RECENT FOREST AND RELATED PERS

ths hpr rs r PeRs h rs rl rsrs sr. a l 6 PeRs r

b r (bl .). thy b rp hs:

PeRs h rs sr r Msry Frsry (Hrs, Ky, vm).

PeRs lrr sr r msry h hs rss h s prl; rmlly h Msry

arlr (gh, L Ppls dmr Rpbl (PdR), M)

PeRs rs pr s pr rss-srl PeR, sh s ssbl l mm

r rm (u, tz). ths rp ls ls h rml PeRs rk

s pr h wrl Bks cry em alyss rk (B, c ir, nmb),

rrly r y Msr. eh hs PeRs s sm rs-sp , rm,

lyss.

alyss (lm) rs pbl pr s pr brr r r sps h

rs sr prlr rs (sh s h Fao Frs F wrk Ppr srs, h m

s hh s rs rs).

Sl l PeRs h l sm lyss pr h rs sr. i h hs

ss h rs sr r ly pss m, lrly s by-pr hr lyss. i hs

ss, rs prs r r s pr h r rlrl sr.

th ls PeRs r s sh , srl r ls ls h bblrphy.

orll, h r shs h ll rk hs s r b rk lyz pr h rssr. o h 6 PeRs r, ly s y r rss, ly hs r rr

r Fao prrm ssbl rs lpm hr h prpl s h PeRs s

sps rs r, h ly lm lyss pr h sr.

15

2 FOREST SECTOR PERS: FINDINgS FROMA REVIEW

chpr . Frs Sr PeRs: Fs rm R


30/88

TABLE 2.1. SUMMARY OF PERS REVIEWED

Subject area Number

Forestry 14

Agriculture 14

Environment/NR/SML 5

Sectoral (other) 3

General 25

TOTAL 61

PRINCIPAL FINDINgS OF ThE FORESTRY AND FOREST-RELATED PERSREVIEWED

ths s smmrzs h m sss rs rm h PeRs r r hs sy.

Data

as mh b p, prblms, l rpr qs, r mm r h PeRs.

ths prblm hrs h mprhsss h lyss rr by h PeRs. Fr hs rs, h

s lss my h PeRs b r h (Ms l. ).

i sm rs, sh s vm L PdR, pr rpr s rm: cpl rrr

sp ll r rpr hls, hrs dP s r sprly rpr .

o lm rpr by ll rms (hr sr lry ks pl), rl hrsh ll rm l pr lls h mps s . csqly,

s mpssbl ssss h ss pr h prrm ll (cmmk l. ).

BOX 2.1. DATA PROBLEMS: AN EXAMPLE FROM VIETNAM

The inadequate fow o data on orest sector budgets and expenditures proved a signicant constraint

to undertaking a orest sector PER in Vietnam. This is because no consolidated and comprehensive

overview o public and other sector expenditure is available that provides a satisactory picture o the

status o sector nancing and fow o resources into the sector. Expenditure planning and reportingresponsibilities are spread between dierent ministries as well as dierent administrative levels.

Specically, planning o recurrent and capital budgets is separated between two ministries, and recurrent

and capital budgets are only weakly linked and coordinated. This is compounded by dierent expenditure

reporting and classication systems that do not allow the monitoring o spending along programs or

sector objectives. In addition, expenditure analysis is urther complicated by the act that sub-national

expenditures may not be ully captured in the spending data that is held at the central level. There are

signicant inconsistencies and gaps in the overall expenditure picture, which may also include over- and

under-estimations o dierent expenditure.

Source:World Bank 2010a.



31/88

dPs r sbsl rbrs rsry bs, prlrly rs lpm bs. Hr,

pr rpr by dPs hs b pr. Fr mpl, Zmb, sp by rs h prj

mly s h p slly (orlsk l. ). i my ss, hr, h dP s

r -b. ths rs mb m h l rsry pr lls my rs

r lrly k.

Prprtin te Natina budget Acated t Frests

i lms ll h ss r, ly smll prpr h l b s ll h rs

sr, sp h srs mpr ll l ms. th rsl s h rs prms

h b r-rsr rl hr ms. typlly, hy shrs ql s

s rsrs rk h sprsry rlry s rqr hm. as rsl, h

sr hs b bl rb, ll pl, llhs h rh h l my.

i h dmr Rpbl c, ly . pr h l rrr b s ll h Msry L ars, erm, nr csr, Fsh Frsry, h rsry b ly

h ss mrs prls. oly pr h l sm b s rmrk

r pr by hs msry (tshkl ). i nr, lss h pr h l rrr b

s ll h Msry wr erm, h rsry ly h sp rs rll

by hs msry (Hmss ).

i ehp, lss h pr l rl rm sp s ll rsrys pr

msry, h ly pr hs l b ll h sr. t hs m, hr, ms b

h lrr sms my m lbl s msrs r rsry ( ll) r

hr rrr pl prs. i r yrs, hs rs h b b ms h m

ll rlly. i , rl s msrs r bl rs r sp llly,

lhh rm s lbl h ms (Bkl ). Pbl rsry prjs

prrms nr hs hsrlly b q, h mly sbrsms bh rl s

rm lls (Frl dprm Frsry ).

i sp h lk r rm, h sss ly h rsry bs r l,

b ls h hr hs b sysm r h s b sbrs rsry. thsmy prly b h prrz s r m srs h pr sl

sp, s ll s h shrlls h s b (akry Smh 6, ). Fr mpl,

is, ly s h prpr h b rmrk r rsry hr rml

prs l, b ls ll rl rms r h 99s hl smlsly mk p r l

gdP (v l. ).

th lm ll b rsrs h rs sr , my ss, b rb h

srs lr mk s r rs shr rsrs. th r PeRs ls ps

rl lk rss m lslrs ply mkrs b h rl rss llpm s rml mpr (s u; s armr ), rsl lk

17chpr . Frs Sr PeRs: Fs rm R


32/88

pll ll sppr h sr. Fr h rm ll s h sr, rsry s

slly mpr h rlr h bss h srs rb gdP. Hr, ms ps

rm rss (mbr prs rml srs, r mpl) r l rm hs

lls, ss h h rs sr s s h my (s nr; s Frl

dprm Frsry ).

i ls s, vm, h prpr pbl pr ll rsry s sly hhr

h s rb rlrl gdP. alhh rsry sp vm hs l, sll s

r b pr l rlrl pr, sly hhr h s rb

rlrl gdP, hh s sm b ls pr (wrl Bk ).

budget Executin Rate

My h PeRs rl l rs sbrsm. Rss r hs l h ll:

dlys h sbrsm b s by h Msry F

dls mply h h r rqrms h mrs dPs r prrm

msr prrs

irl sl ksss l h rs s (l k

mplm pls), mp by k mr sysm r rk h ly sbrsms

ppr s.

i Ky, Rlss h [Frs dprm] h b mly, splly h ssly

rsry prs. ths rlss r ls rr lr h h l l prs h pr

b (Mb ).

i ms h ss r, dP sbrsm lls b lr h hs ss h s

pr by h rp rms. th rss l h ls ss h dP prrm

prrs shrs rpr rbs rm h rp rms (grh l.

9). i Ky, r mpl, lys h sbrsm dP s r rb h h h

Frs dprm ms sp s s rs h sk rmbrsm hrh h trsry. Hr,

h trsry s lys h s lqy m hs rqrms (Mb ).

Defnitin te Sectr

th h rs sr rs srbly b PeR ss. Sm lss sysms

l r rs prs. Fr mpl, h mmly p clss h Fs

grm (coFog; s s ) ls pr hr rsry r r s rsry

mps s rsry. tbl . shs h r sl hms r rsry

mm m h rms smpl rs.



33/88

BOX 2.2. AN EXAMPLE OF LOW DISBURSEMENT: ThE CASE OF UgANDA

The amount o money disbursed to the Uganda Forestry Department always alls short o the approved

budget. This can be attributed to a variety o actors, including the ollowing:

dlys yr r mr prj mplm, hl prs sh s prlmry

pprl h s ls r lll. (Sl rmbs sr bly

ls rs mmm hrs h sbrs ls.)

Pr s. Fr mpl, l l s ss r rsrr s

fbly prj mplm rm sh prblms.

ils r mps h r l mplm.

urls s sms h rl s.

Shrs r rls rpr s prr ms sh s l, hls, sry, rs.

dls ss h rs dP prrm prrs /r prblms

pr ll hm rrly

Source:Arumadri 2001.

i vm, hl h Msry arlr Rrl dlpm (MaRd) s rspsbl r ms rspr, hr bs sh s h Msry d ls r rspsbl r rs mm. d

h l sp hs hr s b l h hs MaRd mpl

pr rs pr s b b (oPM ). i sm rs, mh rs-rl

rml sp s rr s pr h l pr h rs sr.

NGo Invvement in te Sectr

th mpr ngo pr h rs sr s rs. Fr mpl, Ml, my

ngos r h rs sr, b rm b hs s s rly bk pbl

rsry ss. ths, h m r pbl rsry ss s prbbly hhr h

h rs rpr (M ). i u, h lm ngos sr prs s

rlk pl pbl prs h sr (Hl d, 99). i ms l

rsry pr u, hr s rr y ngo sp, y r r h s s

my ll b s, pr ls, h l lls rm h sr. Smlrly,

nr, s sm h sm ll rl ngos r l h rs rs

h sr h (Hmss ).



34/88

TABLE 2.2 INSTITUTIONAL hOME OF FORESTRY IN A SAMPLE OF COUNTRIES

Country / institution ForestryAgriculture /

Food/ Rural Devt

Environment /

Nat. Resrc.

Authority /

CommissionLands / Mines

Bhutan X

CAR X

DRC X (incl. land)

Ethiopia X

Ghana X

Guyana X

Honduras X

Kenya X since 2008 X

Lao PDR X

Lesotho X

Mali X

Namibia X (since 2005/6) X (pre-2005/6)

Niger X

Nigeria X

Rwanda X

Tanzania X

Uganda X (to 2001) X

Vietnam X

In addition to orestry, the portolios o the dierent ministries responsible or the environment include wildlie, naturalresources, water, sheries, tourism, and hunting.

May include other portolios, such as wildlie in the case o Kenya.

Also signiicant expenditure in the Ministry o Environment and Natural Resources. A Ministry o State Forestry was legallycreated in 2007, but was not operational by 2008 (Anson and Zegarra 2008).

Recurrent vs. Devepment Expenditure

a mm r my lp rs s h lr pr s rrr s sr

h ms pl sp (r mpl, m h rqrms r prs m),

hs rm h rll qly sm h sr. ths s prlrly h s h rs

sr, hr dPs pr mh h b. thr s spr sms b rk

h h sppr dPs, h s rr r h rms py m hm.

i L PdR, r mpl, lhh h Frsry Msrys rrr pr rs r h lyss

pr, sp prs m r l prpr l sr sp

lss h pr h yr, rl rms, h lm r o&M hrly lr r h

pr. ths s q h hy sms m r h prs rr,

hh s rlly m-s, s ll s hr rlrl qpm, mhry,

bls (cmmk l. ). ths rsl sm spk rr h sr ry h

yrs s pl ms r rhbl r rpl. H mr o&M s b m lbl, h plms l h b rpl lss (cmmy erml Srs L. , q

cmmk l. , ).



35/88

i Hrs, sm pr pr h Msry arlr s lss s rrr,

r h my b hhr dP pr, hh s r b pr l

pr h rlr rs srs, r rrly lss, rhr h b lbl slly

s lpm pr (as Zrr ).

ths r hs h my rs, mh h pr rpr s pl ls

s ms sp rrr r (rrr s ss rrr pr by

cmmk l. ), hh s hr sprly rpr r rp h hr rrr

pr, rhr mpl y lyss sp by m lss (v l. ).

ths prblm s mm ll srs; ly rss.

wage vs. Nn-wage Recurrent Expenditure

o&M rsry prms lp rs s q (Bkl ) r

rss. Frs, pbl mplym prssrs m h s lls m h rrr

b. Bs s r h shr mm rm, h y shrll

rrr prs, l o&M, s mpl. wh rrr pr, o&M

s prlrly lrbl bs y yr s srry pr; p r ms rss,

b p l h ll yr. e hr o&M prs r l h b, hy r

lrbl rll mrs, l o&M sl s rss.

Fr mpl, L PdR, pr rm h Msry arlr Frsry sh ly

h slrs rprs h lrs lm h rrr pr h yr, b ls h hy r

sly b , rm pprmly Kp bll Kp bll. as prpr

l rrr pr, slrs rs rm lss h -hrs h l pr (cmmk

l. ). Smlrly, ehp, h shr rrr s rsl bkl rk

rqr mplm ssl sllrl hr mm prs (Bkl ), hl

Ky l mplys h rs sr h s ls qpm s r h

rs mm rk hy r rqr rry (Mb ). i rsps h l bh

ml rl rms, h rrr b iss rs sr r h 99s, prssr r

h rrr b prlr. irsly, hs l h r mpr dPs

h sr, s s prpr hs s l b s r rrr pr:H, p lpm prs lly l s pr prs r

s (v l. ).

ths mbl s rs, bs h bs s rrr s sr h s

ps sms m h sr rsks mh hhr rhbl ss b rr h r. i

rsry, h s b splly . i pls r l r rl prs hr

l yl, h ssbly h sms my b rrrsbly jprz (wrl Bk 999). Fr

hs rs, srl rs s prpr h pl b y yr ls h

rhbl ps sms, h s h lpm b b rmrk r pr

rhbl r m rs, hh rprs rr rrr pr.



36/88

th pprpr bl slrs rrr pr rs by sr ry. Hr, sm

lyss sr h s rl hmb, ss 6 pr h l rrr b r

rlrl rsrh s srs r lkly mprms h ss sr lry

(grh l. ;6 Hl d 99). thh sr s r hs r, s pr

sl bhmrk s hh rsry bs sp b ssss. (t h h slss r PeRs, s mpr h sh bhmrk r h sr b sblsh.) Sp sh hh

prpr h rrr b s slrs prs h lss prl rsrs

r m lbl, lr mbr rsry s r prly mply ll rm s r h

rsbl r.

Puic Expenditure outcmes

F mps h b m h PeRs r lk pbl sr pr h rs ms.

ths s lk , mply lyss, rb prblms. th rqr sm

h mrl rrs rm r yps pr r sp prrms r smply lbl.

i vm, mp s m hs by lk sp r rs pl. th r

ll, y, rlshp b h s sp rss h r pl. i , l pr

h pl prrm s vnd bll, pprmly , hrs (h) rs r pl.

thr yrs lr lms h sm lm s, rl rms, s sp, y mr h ,

h r pl, sm pr mr. i , h pr pr hr r pl hs sh

s fs rm yr h : i , s uS$ pr hr, mpr uS$9

yrs lr. a mbr pls b p rr pl hs srpy. th hmsls

my b r, rr h rs sprs, r l rf mr prrm rssblshm. Hr, h lr hyphss s br by h r s rs r h

ls hr yrs h lyss, hh r sly hhr. ths hhr s l, hr, rf

h h r pl k pl rsly rm rs h rsr ss l rr,

sqly mk hrr mr ps pl (oPM ).

Aignment Expenditure

Sm PeR ss s h lk b l rs ply rsrs ll rss. i

h s L PdR, hs rs s hmpr by lms (cmmk l. ). nhlss, ms h rs r hh r lbl, h rl pr s h prjs h hh rrs

rh r lr prry h pllly p prrms, msr srbl

s b pl l b lls h ply sry prrs l

l ms. i Hrs, r mpl, pbl pr h h rs sr pbl s

sh s mplm rsry rls m pr rs s rlly l, h hhr

prpr s b sp pr s sh s p sbss (as Zrr ).

ths shs h b ll ss r m rspr mr, f

by pll prssrs br. i hs s, hr r shr-rm s r s h rs r hr srs lp -bs b ppls sblsh hr,



37/88

ll-sr srs, pls, sm pls s m h rms bjs

(Brzsk F 9). th mslm pr ls prly b pl by lm

msr py my rsry msrs m pbl prs h sr ly

(cmmk l. ).

as r s sp by h dPs s r, s lms mpssbl s h ssy b hr

pr pr rm-l srl lpm srs, s mh hr sppr s -

b ll rr sysms r s q h hy ll sh ssssms b m.

Fr . shs h rl ll lpm rrr () prs rss r

rs s Ky (). i shs h dP prrs (lpm sp) r sps

sr, hrs rm prrs s rs rl/sp.

FIgURE 2.1 COMPARINg RECURRENT AND DEVELOPMENT EXPENDITURE IN kENYA

Decentraiatin

th r PeRs hs sh h lhh h prs my rs prms r hrlly

rlz, rly my h rl s r sr s, sm ss, hr s

pl h s prrm h lls rm. drlz rms my

smms r prpr rs r rlly r s (s bl .).

Source:Kenya Forest Service, 2008. Public expenditure review (PER) 2009 report.

MiLLion KSH

R irsrr dlpm

Frs isp Pr

ar Sm ar Ls Frsry dlpm

Rrl ars es Shms

chms nrl Frss csr

Hqrrs Frsry dlpm

Frs Pl dlpm

Rrr ar - dlpm ar -



38/88

TABLE 2.3. PROPORTION OF REVENUE RETAINED (FROM SELECTED PERS)

CAR (2001) Tanzania (2009) Liberia (2004) Namibia (2001) Guyana (2001)

Treasury 23% 32% 98% / 50% 100%

Forest Agency 53% 63% 02% / 50% 100%

Local Councils 24% 5%

First gure is or stumpage charges, second gure or lease ees.

Revenues

i my ss, mprhs l rs r h rl ll ll r pbl srs

pr by h rs sr rm s l rs prss prs r sysmlly

lbl r lyss PeRs. th rs sr PeRs h r rs lms ll r

prblms ss h () h pr mr lls, () r rrrs, () h

lk mhly r h rs ppl, () shr mprhs rm rs

(chk Kj ).9 ohrs rr h lk rspry h s hs rs, hhrsrs y mps ml lyss.

SUMMARY OF MAIN ShORTCOMINgS

ths s ss shrms h rs sr PeRs h b rk. My hs

shrms r ml ll k m rsl, rqr sppr bh h srl

l lls (cmmk l. ). My h prblms sss bl r hr srs s

ll s rsry.

Defnitin te Sectr

th r h h l h rs sr rs srbly b ss.

alhh h sr l b s mpss pr rsry, rs sr sp

rs, hrh r sr ss (.., h rs prm hr rml rl

rsrs s h m rss), ss lk r, ss sls l rs-rl

sp.

i srs ss s rly h sm sbj (h erp cmmss-Fao prrshp

prrm ssbl rs mm ar mmbrs h ar, crbb P

grp Ss; s h bblrphy), h h sr s h l ry

pprs rs sly. Fr mpl, h r pr nr l y sp

rr by h rsry rsrh r ss (Frl dprm Frsry ), hrs

h ehp sy h sm srs l h s sms my sp rsry by

h Msry e h is Brsy, csr Rsrh. i ehp, h

Mss Shshm Frs dlpm erprs, s rprs sblsh sr ssbl

lpm rs rsrs hrh h r rs rs, ss ll h r h rs r rs lpm. i 999, s pr s lms ms hhr h h ehp



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BOX 2.3. UNDERSTANDINg FOREST REVENUE IN ThE CONTEXT OF PUBLIC EXPENDITUREANALYSIS

Understanding orest revenue in the context o public expenditure is important as it refects how the

sector is governed. There are generally three sources o orest sector revenues:

cmmrl (pr) rm rs prs

cs rry

Rl s lm prlr s r z hrs

However, revenue generation activities are not always aligned to purpose. In Mali (Maiga 2001), or

example, orest revenues were being used or cost recovery purposes, despite being designed or a

regulatory purpose. In Nigeria (Federal Department o Forestry 2001), it was reported that pressure

rom central government to collect high levels o orest revenue undermined the use o orest charges

designed to limit orest use. The Namibia review (Chakanga and Kojwang 2001), by contrast, stated

that the government recognized that revenue generation was not or cost recovery (it represented only 3

percent o expenditure) but or regulating sustainable orest management, with all unds being retained

by the Treasury.

Source: Authors.

BOX 2.4. FORESTRY EXPENDITURE AND REVENUES IN CENTRAL AND EASTERN EUROPE

With the exception o Estonia, or all East European countries government unding or the orest sector

exceeds revenues derived rom the sector in taxes or other payments. In some countries, subsidies are

given to state orest enterprises, while in others such enterprises provide net revenues to the Treasury.

State orest enterprises also contribute to local government budgets through taxes or other statutory

payments.

Revenues generated rom orests provide an important source o income or most Central and Eastern

European countries. During the early period o post-Soviet transition, orest unds were created rom the

revenues o timber sales and were scally separate rom the state budget. However, or most countries

this no longer applies, and state unding and orest revenues are considered ungible and interdependent

sources o nancing.

Throughout the region, state orest institutions are poorly regulated and are able to utilize revenues

generated. This creates a potential confict between national orest policy (i it exists) and activities

nanced and undertaken by state orest institutions. In Bosnia, or example, the majority o public

orest expenditure is channeled through the public orestry enterprises in each canton. These entities

undertake public goods unctions and generate revenues, which are retained. The enterprises also und

the regulating agencies, a urther potential confict o interest. The details o expenditure are not made

public and their alignment to national policy priorities is not reviewed.

Source: Authors.



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rl rms b ll s rsry msr (Bkl ). nhlss, rs

pr by hs y s l h sr l.

t mpr h prpl rs prs pbl pr rss b rs, h rs

sr s b lrly . th h rl mprss r m y h rs

sr PeRs r my b pr hs sss. d prblms r ls lkly h

hr sh rs (s bl).

Data Prems

th qly ms, ll, PeRs r sr bs hy r bl ll mpl

l brk r pr. Bh h pr qly h hr lm lbly

ss r rs s prblms ll h PeRs r, rsl shll lyss pr b

h rm. Fr mpl, th mjr lm hs sy hs mly b ssbly. i prlr,

r pr r hr lbl r r hr rs pr

h sr msrs (am l. ). Smlrly, L PdR, h rlrl bkr ppr

(wrl Bk 6) r h PeR (wrl Bk ) h h Msry arlr Frsry

sm rlrl pr rm s rmlly lss h h ms rpr

h rms ol gz, h hs rs l ssrly b rl.

ohr mm sss l h ll:

Not all DP expenditures are recorded or captured.22 i gh, dP s r pr

rsry pr by h pr msry, b s slly r-rpr r r ll l sp h sr (F l. 9). i Ml, dP sp s r p -

hrs h l rsry b (M ).

a s prpr dP pr s -b spl s h hr sbrsm,

, rpr prrs. th r hrr mr l pr. i R, r

mpl, ly 6 pr dP pr s rr h l b, lss h pr s

sbrs s h rms b prrs, ly hl lls h rms l

rpr sysms (Kzr o ). i Ky, h rr rm dPs s sly

hhr h h rr s hrh h trsry, h lr sms r -b(Br Krr 9).

th dPs ls pr rsly pr pr rss; rlss s r r h ms pr

rr (akry Smh 6), rpr s pr. orll, dP rlss pr

srs r mpl r --, rms r sqly bl b

mprhs pr pr s mp h sr. Sh pr rpr prs h

rsl ry r h ll m sp h sr hhr rll sp

rfs h rs srs l prrs. orll sr pr s b rsm by

s mh s pr, r rsrhrs is (v l. ).



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Out-o-date records o expenditure and budget data. i PeR rr L PdR,

rlr/rs sr sp r sm hr yrs . ths s mjr hp s-

h b rm (cmmk l. ).

Inconsistencies in expenditure data obtained rom dierent national sources. i vm, r

mpl, MaRd prry sly hhr pr pr h h ssmbl by hMsry F, h nl assmbly ls prs hr srs b hh r,

, r. i nr, mjr rs r h b h r pr

lbl rm h o h a grl h Fr rm h Frl Msry

arlr, m mr h pr h l sp h sr (Ms l. ).

epr r ls rm, ss, prly rz. Frq rss

m bs lls r h rs b mplm rhr mpl

ll lyss. th lm mlpl r ss ll

mps h prblm sss (am l. ).

Problems o dual budgeting. i s l ll pr h r msrs

r rspsbl r h rrr (Msry F) lpm (Msry Pl

ism) bs, s s h s vm. as sq, hr h Msry arlr

r h Msry F hs h ll pr, s hr s bl mr pr qly

(wrl Bk ).

Inaccurate economic classifcation o data. as rlr , rrr ss my b mslss s

pl pr, hh mpls lyss h m lss pr. wh

h pl b hs s ll rrr pr, h spl b h srsll lyl prps. Fr mpl, r lyss rlrl pbl pr tz

shs h pr lpm pr l lly b lss s rrr pr,

msly sp pr s srs (Zry 9). i nr, h lbr mslss

rrr pr (mly pr ss) s pl sp s spr hrh h

rm, s lls sp prms r rr rl r s (Ms l. ).

ths mslss, hr h lm pr by , mpls lyss

pr ms prs.

Decentralization o the budget. drlz, by s mh s pr h srs pr( h s vm) ls rs h ll pr. cmmk l. ()

h L PdR, q ly ll rm rpr h pr msry

pr rlss rsl mpl, pr-qly .

Fragmented reporting o inormation. Prblms rs hr pl rrr pr ll

r rpr hls my b syhrz, hh mks l rpr prrss

s prrm mplm. as rsl, my h PeR h m mps

h pr h s r smply lbl. th lm rpr

pl pr, hr h h bs rrs dP rbs h sr, l h

Pbl epr R Zmb (wrl Bk ) l h hr r mpl

sl rlrl pr r h ry. dsp sbsq mprms



42/88

rm l rpr, h prs mpl rm dP pr h

lk rly lbl pr prss (akry Smh ). Mrr, l sp

rs bm lbl ly r -yr ly, hh mks rmly l rk

lyz l pr h rs sr (grh l. 9).

Failure to disclose data. i lm mbr ss, rpr s h b ll sls b pr rm hs l PeR rss.

lac Anaysis te Efciency and Eectiveness Expenditure

g h rr s lm (, sm ss, l) rsrs r h sr, rl

hll s rs h y sr lry. th prrm (ms mp) rsry

srs, sh s s, rsrh, rs mm, s by h ll h ss

pbl pr. a mjr bsl mpr y s h h rm h

ss qly pr hs srs, hh l b s s bss r msr y

ss, r bh mpl ss h rm. ths s l h hrs

sy h ngos h br s rm srs h s rm (Hl d

99). Frhrmr, py rk h q lyss rqr ssss y s

lbl, h lyss sl s m s hrr sly.

Fr hs rss, ms rms rk l-r-my s, h p s

ss ssss mpr pr rss smlr s hs b p ly lm

mbr pls (Kzr o ). csqly, ll r hs b m mr h

ss y pbl pr prrms h rs sr, p r rml ss.6

Fr rm ss b m lls pbl rsry, sysm msrm h

y sr prs s rqr. u ss rr pr h sr lls sr by

h pbl sr l b r ss m prs, lm l

b m r rs pbl h sr s sr rsr lbly.

a h sm m, ss prrm ssssms rqr rsry bs b prrm-

r y-bs, s h prs b lk s. Prrm b ls rqrs

h s b lk ps ms. Hr, bs my rs l yrs mr ps ms. Fr mpl, L PdR nr h prrm-bs

b rpr; h yrly pr r brk r m lss, sh s

slrs, rl, lph, sry (cmmk l. ; Ms l. ). i s hrr

mpssbl k h y ry hr h pl r h rrr s sp h h l

prrms r s h Msry arlr Frsryrm h l b sl r

ply pl r mr h prrss l h prrm s prrms. Fr

mpl, lhh s s mpr y my rsry msrs, ly pl ss

s rm lbl h mh m r my s sp m-rsps s s

mpr h h sp rlry sks. Fr hs rs, h ss pr hs r

b sm.



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BOX 2.5. VIETNAMFOREST SECTOR PER FINDINgS AND RECOMMENDATIONS

In spite o the signicant data limitations that aected the scope and depth o analysis, the recent PER

o the orest sector in Vietnam came up with a number o useul ndings and recommendations that could

be o use to sectoral planners, the Ministry o Finance, and DPs, among others. Findings included theollowing:

Fl rrs h sr r l.

Pl p rs r b rh.

L-qly rss rs prs r rsl pprpr s rms s

lls sm.

dPs h mslss prs.

Pbl pr h sr s bl, h mr s b sp pr spl-s rss h pr rss.

Frsry sms h lm mp pry r.

The authors o the review recommended that

Fr rsr fs shl b sr hrh h prs br s r h

r rs h sr,

th rsp rls h pbl pr srs b rs,

Pbl sr sp mpr mr l,

imprms bs mm pr r rly rqr.

Source: World Bank 2010a.

CONCLUSIONS

i sp h lm mbr rs sr PeRs h h b rk rl, s pssbl

y mbr ky rs, srhs, ksss hs h h b lyz s pr

hs sy.

th rr sr h sss h s rs hs b h pr qly lbly

bh pr rs h sr, s ll s lk bhmrks s hh ry

prrm b ssss. Frs s mk rr r mpr rl sysms r

rk, rr, ssm mprhs p-- rrs pr r.

impr mr sysms r pr h ps, ms, mp rs

sp. thr s ls sr s r h lyl py h sr rr rk

rlr sp rs. Bh hs rs rprs p-s srs h b rm.



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i ll k m r h rsls y py-bl r b . Frs s ls

b mr sysm r rm h rls pr h dPs rr

h mr mprhs pr r sp h sr.

a mjr h r s h mpr rsry msrs rs h ms rs

rm rs prs, hh ll hlp hm msr hs rsls s mkrs rm

m h b, h pr sr, l sy. i s mpr h rs hs ms r

mr r m bl rsry msrs mpl by hr rrs pbl

sp, hh ll l mpr prrz rsrs h h sr m rss

hr mp s.



45/8831

3 FOREST SECTOR PUBLIC EXPENDITUREREVIEWS: A gUIDANCE NOTE

INTRODUCTION

ths prs hkls ms b sr r ls rs

sr PeR. ths ls l h ky lms pr bs s pbl

pr rs rk r yrs h rs sr, s ll s hr rsry s ss.

th prps h s pr prl sppr h rm mm

rmrk hs sk h rry pbl pr lyss. th ls prps sr

rm sr h rs sr PeRs ll bs prs r srz.

alhh h br prpls rs sr PeR r prs bl, hr s q blpr. th

sp sp pprh PeR h b lr rss h sp hrrss h sr

prlr ry.

g h lm mbr rs-sr PeRs rk , hs ls rs p

pr rm r hr PeRs h h b rr rlr, rl rsrs,

rl srs r yrs. (a lss h PeRs r r hs sy, h bblrphy lss

hr ms sl r h sy.)

BOX 3.1. EXAMPLES OF OBjECTIVES FOR FORESTRY AND RELATED PERS

(From studies where objectives were clearly stated)

t rm p h prpr MteF sr bs (Hrs, Ky, nr,

u)

t ssss hhr rrms h mpr sr b ll pprpr pbl rls

rsry (Lsh, vm, Zmb)

t pr rm mpr sr b ll mm lry

prry ms (Hrs, u, nmb, ehp, gh, L PdR, R)

Source: Authors.

chpr . Frs Sr Pbl epr Rs: a g n


46/8832

PREPARATION

ths s smmrzs sss b sr r h prpr phs rs sr PeR,

h prpr h rms rr (tRs). a prs mpl r tRs r PeR.

Agency Cmmissining te PERth PeR m ms b lly r h y h s mmss h r. i ll rmlly

b h ll:

dlpm prrs: Fr mpl, h L PdR pbl pr r s mmss by h

j dFid/wrl Bk prrshp prrm Pbl eprs r Pr-Pr arlrl grh, r

hh mbr ry s ss rlrl pbl pr r mmss rr

ll, lyz, ssm hs pbl pr pls h sml pr-pr,

mrk-r rlrl rh (cmmk l. ).

nl rms: Fr mpl, h rm tz mmss sls rk

PeR h rm sr, hr h rpr rm ls ( sr r

ll rshp h prss h pr (am l. ), h Ky Frs Sr rrs

rp b lm PeR h yr s pr s b rml prss (Ky Frs Sr ).

th l ll r p l tRs h rk h sy m, hh r lkly ll lsly

h r tRs .

Defne te ojectives and Scpe te PERPeRs r sly rss. Fr hs rs, h bjs h rk b lrly sp. i ll ls

b mpr h s hs rs rs pr h b l h lyss.

i srl l (prl) rs sr PeRs r b mmss, mm shl b

s bl rss-ry (pr) mprss b m.

i s rmm h h sr b r rlly p srs r h

rz rm s. th ms ly rz sysm s h clss

Fs grm (coFog). coFog s lp by h u ns s rpr h

irl Mry Fs Government Finance Statistics Manual. i prs ls r h

m l rs pbl prs. ths lss sysm s ss h h

ls lp by h ar u/n Prrshp r ars dlpm r h caadP

(ar u ).

wh coFog, h rsry s pr clss .. (Frsry) clss .. (R&d rlr,

rsry, sh h), h h grp . (rlr, rsry, sh h).9 Bs

hs , h coFog r rsry ls h ll:

amsr rsry rs srs; sr, s, rlz pl

rs rsrs; sprs rl rs prs h ss r-ll lss

FoReSt SectoR PuBLic exPendituRe ReviewS


47/8833

opr r sppr rrs rk, ps ss rl, rs r-h r

pr srs, s srs rs prrs

Pr ssm rl rm, hl m, sss

rsry rs srs

grs, ls, r sbss sppr mmrl rs s

amsr pr rm s ppl rsrh prml

lpm rl rsry

grs, ls, r sbss sppr ppl rsrh prml lpm rl rsry

rk by rsrh ss rss

Frsry r h rsy ll, s ll s h rml sry ll r h

coFog sysm, s lss s . Hr, s, h PeR m my sh l sh

pr h s lyss.

ur h coFog lss, rrl lpm s p sr, b s prs r spl

m hr srs l hlh, , rspr. Frs-rl sp by rrl

lpm msry ll ls b l h rs sr PeR. ths ls ppls

rs-rl sr prjs, hh sm ss r mplm by Msry wrks

r ql.

coFog clss ls h prs rl rml pr, r sh rs s l

prks rs pr r sr (lpm prjs sl rsry). i h

s, ly rs-rl sp, hh my pr b l y, shl b r.

Pbl rprss, s- rprss, pbl rprs pr h rs sr r

slly rr r rl rm shl b l pbl prs. er-

bry ss (sh s rsry ) hr prs hrh rs sl-r by

l r brh s. Smlr pbl rprs, hs r-bry s

r ls rm ss s pr h rl pbl pr. Fr hs rs,

hy shl b l rr rm pr h sr. i Frph rs, h

rss hs r-bry s slly pss hrh h trsry, s hr shl b prblm

y hm. Hr, rs hr sh s h hr bk s,

rpr msrs s k r s, s prblms my b r sm sh

pr. i sh rss r l rm h sp l pbl rs pr, h

shl b pl h r rpr.

i s pssbl h h p r h sr rms sp by h r ss

(.., h msry rspsbl r rsry, hr msrs r prms h sp my h sr

srl s) my b prrr r lssy rs pr. Hr, hs rsks ls ms pr h sr.



48/8834

i sm ss, ly pr h rs sr s b sbj PeR. ths ll rqr r

pprh, s ll h s h rs sp s b lyz s pr lrr rss-srl

(rm, r mpl), msrl (h rsry rms js h prls lrr msry),

r l pbl pr r.

wh ps, h hrs s b lss sysms s by ms rms

r pbl pr mm ll h coFog l lss. is, hy msly

ll srl ls (rsry, rps, r lsk) rhr h s (rsrh r s). try

r pr lss r srs pr lss r b

bh l m-sm, h mr s bs h coFog- rs sr my

rs r b r r mr h msry r rz. i ms ss,

h s b lsss h coFog sysm l rqr sbsl rsrs.

cll pr s s srhrr s sms. th r lkly b sbj hs, shs rsrs b s, prrmms sb-prrmms (Kzr o,

). th rqr r h lyss ll b h s h lrk, prlrly

h rry rp rs sr PeR, s h b s s r h prs r my h

h. whr pprh s k lssy sp h sr, s ll ls b

hhr l pr by dPs. i ms rs, ll dP pr s hl hrh h

b, rrs sh sp r phy, bs.

i pr, h sp h ll lyss rs s slly rm by h b

ll h sk, s ll s by h lbly h . ibly, hr ll b r- bh mprhsss h s h s lbl. Smlsly, h sp h

lyss s lkly r p hhr h PeR s b rk rs r s ll-p rs;

h rmr my b mprhs rs h rs h mmm r sbsq rlr b lss

mbs rs.

th pr r by h lyss ll b lrly sp. us pr r pr

hr yrs s rmm s mmm rs r b lyz.

Expertise Required t Undertae te Revieth skll s h r m ll p h sp s h qry h lbly hm

l rsrs. illy, h rk shl b rr by m pbl pr lyss,

l mm splss (h pr PeRs), rs sr prs, mprs bh

l rl prs. a ypl rs mh l - r-mmbr m rk

r r s ks r h PeR rpr.

a mpr lm r m h bjs h PeR, sr h ssbly h rs,

ll b h PeR prss sl. th prss s my ys s mpr s h rpr, prlrly sh rs r pr h sr. i s rmm h h rk b s sl

prpry mr s pssbl. ths l l, r mpl, rz h s



49/8835

prlmry PeR rkshp r sr rm dP ls prs h bjs h sy

h sls ll l, s ll s mk sr h h m mprss bh rl sls

rm splss. a rkshp mh ls b hl h h sy sss b

bk h rll s lss. ths rrms ll b rlly lbr

h rms rr.

budget and Timerame

t lr , h b ll r h rk ll rm h sp h r rms h

h b ll, h ph h lyss h b rk, h prrm ss

bh h r h l, h r prs h b r j h PeR m.

ay phs h sy ll b m lr rm h s k h rk pls

h sy m h ps h l r h by hh h rsls ll b m

lbl. i h s h u rlrl sr PeR, r mpl, h rk s rr hr

phss, r pr lms hr yrs (or Ply Mm ; wrl Bk b).

Principa Surces Data and Dcumentatin t be Cnsuted

PeRs r s sk ply ry h ry prpry l rpr

mm, r ll hy rmlly l prmry ll. Fr rss lry sss, PeRs rly

s rpr sr mr sysms r h pr hy ll. ths sysms

h pr qly, qy, ssy rm, hh ms h h smly smpl

sk ssmbl l r pr rprss mjr hll (Ms l.). i s hrr mpr h prpr r PeR l prlmry r lbl

h hy r prs, rr rm h PeRs pprh, mprhsss, lyss. Fr

mpl, L PdR, h rpr sysm s rm, h rm pl (prj) pr

pss hrh h Msry Pl ism, hl rpr rrr pr psss

hrh Msry F hls. Frhrmr, sh rpr s ly. th rsl s h

sl msry hs h ll pr, r s y sl y bl mr sr pr qly

h sbl ll. nrhlss, sp sh prblms, s rl h lyss sr h

pr rs r rl h rsl ls ss h rr lyz l

pr rm (or Ply Mm ).

i my b bs r h PeR m ssm h mprhs m my b lbl,

hrr prrz mk hs b h yps sry ll r sbl r

ssry. a h sm m, h r my rmm l ss r mr l lyss.

PeRs shl mpr l ppr b s l pr ssss h mh h l

ppr b s lly sbrs, hrr l h rbly h rll b

sysm. whr h prm, hs lyss shl b sr by mjr sp rs, by bh

m lss (.., s, s) by mjr rsry sp prrm r y.



50/8836

illy, h r shl s l s s h sr r pr . Hr,

s r yplly lbl ly hr yrs r pr hs b rr. i sm

ss, b my b h ly rm lbl hrr ll h b s. epr

r rl prl lls r rmlly b rm l pr rprs mpl by h

Msry F b spplm s by rm pr by h rsry msry.

th m shl s hr hr r bs b h mprhsss ssy

h r, s s h s r h rlrl pr r nr (Ms l. ).

t rm sp rs r m, shl b prs f-js rms, hrby

br ll bs yr prs. th fr h s s r hs prps s h ry-sp

gdP fr (hh shl b rr). a rly s ll b r h rry b

s hrh h r.

i ll b hlpl , h rly ss s rk, h PeR m rm hhr y rs srPeR r rl sy hs lry b rr , pssbly s pr lrr PeR. Frsry l h b

l msry rlr PeR, s gh (Klll l. 9). i hs, h m s

lkly b sl sr m-srs hr hsrl rm pbl sp h

sr. th m ls ms hk h ss h rmms m h prs PeR.

th PeR my ls ll lyz rm h r rs by hr sp r rsrr

h sr. Hr, hs s slly pr h bs tRs r PeR.

key Inrmants t be Cnsutedth PeR m shl mp sl h mbr hr rl s rr b rm

bs, r, pr, ply, prrml b lls lr-

ll rms sms lpm sss h sr, hy b b rm

h sr msryr hk h rsry pr pr by h sr. nl mmbrs

h m r lkly h h bs sh h h sysm lly rks hr h b

b. th rl s l h ll:

Msry F (.., rs sr sk r, b rr, ls hr

msr)

nl pl by

ohr msrs l h sr

Prpl dPs l h sr ( ly b hr rsry pr , b ls ll

y rl ss hy my h mmss)

a grls prm

o h ar grl (lhh s r r yrs my b lbl)

Ll m rml rsrh bs



51/8837

nl ssl sr, spplm rm b rm h rsry msry

Ll rms

ngos/l sy rzs hr rzs l h h sr

Rprss pr sr rs rps

th Msry F s lkly b h ky y, s ll b h sr h ms p-- b

pr . i s ls bl s h prls rk PeRs h ry, s

ll lry h b l h pr rs hr srs. th Msry F s lkly

b rs h rsls rs sr PeR, my sh pr sm r

s rk.

i h sr msry hqrrs, h m ll ls lsly h h , ply, pl

(l mr l), sss prms; hr s, sh s rsry rsrh

r rs; h hs hr m sr prms, sh s msr rs

mm.

th PeR my l lyss pr rs lr rs rm. Bs

ly prl r lkly b lbl h r, ll prbbly b ssry s sm ll

rms rr mr mpl pr sbl prs. Sh ss ll bl

h m m h rsry s r pr r rm , s ll s

pprs h b prss hs ll. thy ll ls ll h m mr mpl pr

h sl srhs ksss rlz rs prs. Bs m ssrs, hs sk s lkly l ly br sry lm mbr sh msrs

(or Ply Mm ). th sry l b sr r rr sh s () r-

ll z (Klll l. 9); () h py h ll rm pr ; () h

rl mpr rss h r; () h m h hs lps s h ll rm s

sblsh (or Ply Mm ). n mr h smll h smpl r h rbl h yp

qly lbl h l, h ss shl h sy m ss h mjr sss

h ll rm r rm ll rs ply, prrms, bs, h b

prss, pr.

as rl rl, ms shl b lsly srr l rm rs pls prrs,

h hrbs r, pr b ( h hmsls), h bry prss,

r pr rpr.

Identiy te Target Audience r te Reprt

i s mpr y h r h PeR rpr rm h s. ths ll rm h s

h ll rs, h pprh lyss, h prs h rsls. th

my b spr y rm h hh mmss h PeR; my PeRs r mmss by dPs, hlm l rshp.



52/8838

Identiy te Grup Managing te Revie

i ll b mpr mk s rly r h l h ll rprs h l

b rspsbl r m h r. i s rmm h PeR sr mm r rk rp

b sblsh h rk h m r s ps. Sh rp my ls b sl

l ms b m mmbrs ky rms skhlrs. i s ls rmmh h rk rp l rprs rm l sy (h Frs Frms gh, r mpl)

rr mms rk rsr ll h sr rs bly.

Pr sr rprss my ls prp h rk rp.

PER REPORT STRUCTURE AND ANALYSIS

ths s ssss h prps srr h rs sr PeR rpr h lyss h shl

.

Intrductin and Sectra Cntext

th rry s h PeR rpr shl srb h prps h r, h mhly s

(h rm r ll h prpl srs h pr ), h mps

h PeR m, h m p, h rphl rs s, h ss ls

sl. ay ll r mhly prblms r hr prblms r y h hr

s h sy shl b srb.

i s mpr hhr h lyss ls y -b pr h sr ( ,

sm sm s s shl b pr) rr sh h mpl pr l

pbl pr h sr h r prs. a sm s h ms ssssm h

rlbly h pr h rr h rm s.

th m pr r hh pr hs b ll shl b sss. whr pssbl, h PeR

shl r b hr yrs , pssbly lr rqr by h tRs, h

ll. whr pr s hs, s b q sblsh sly rbs bsl s

hh r pr b msr. al pr shl b s, lhh b rs b sbs hs s l r sm yrs h m srs. Hr, b rs ll

b r s hy r js hrh spplmrs r h b yr.

t h pssbl, h lyss shl ssss h qy rs prs h sr (r

mpl, r h hr r r yrs MteF). ths ll b bs lyss hsr pr,

prrm lyss, rr ply prrs r h sr.

M shl b m hhr hs s h rs rs sr PeR b rr h ry. i ,

rr shl b m hhr h rm hs sr p h prpl hs pr prrs (s ps prs) rmm h prs rs (cmmk l. ).



53/8839

th s shl ls r lry y hl rs s h sy. ths l l sh

rms s rr s. cpl, lpm, sm prs r s

rhbly r m-lm prs, msly pl rm r.

Sectra Cntextths bkr s shl b rlly shr lrly srp. i shl s h s by ph rs sr h l :

a br srp h s h l rs rsr, bh rl rs pls, h

bls rms sh r hs h rs r h r rs rs

rll l s.

alyss h rsry rb h ll rs:- gdP (prmry pr sry prss), mpr h hr srs

- eprs ( mprs, s h s vm)

- emplym

- Mr (.., prss)

- Rrl llhs

- erml srs sppl by h sr (sh s h sr ry

pbl s r)

R rs hs rs b rm; r mpl, vm, h l h pr

mr prs rs l b 99 ; ms hs s rpr rm mpr mbr (or Ply Mm ).

a srp h rh h sr r yrs mpr h hr srs (.., rlr,

hlh, , sry) h my s hl.

th rb h srs h pr sr, lls r.

a r l rrl pry lls sh r rs, h lyss h rl rsry

hs ply ll ply r hm.

a srp br ssssm h rr rs sr ply rmrk lpmsry, l y pls r ply rs. i s mpr hhlh rml sss s

hy rl h rs sr (sh s rs, l r, hr m rrs), h

prpl prrm rs (l hr prj ss p rs, hr lbl). i ply

mplm hs ll shr ps, rss r hs shl b plr (r mpl, h

lm/q prs rrr s (cmmk l. )). Sm lyss h

pll my h sr s ls sl.

a r h mpls rlz rlly rm pls sr lry

h sr, hr h mmry h rll lry rls rspsbls h rlls.

th lsl rmrk h hh h sr prs.



54/8840

ths s shl ls pr srp lyss h sl srr h sr,

rms sysms rsry by(s). th hm rsrs pbl sr rsry bs shl ls

b r h prpl hs h l b m l (r r)

s r m lbl. th ssbly h rs ss s hr mpr ss b

s.

i hs s h rs rs sr PeR, hs s shl mp y ml hs h h k

pl sl srr, sysms, s s h ls PeR, s ll s y ply rrms.

key Features Expenditure

i h r lbl, h PeR shl lyss ( sppr by bls, rs, r s,

hr h r lms) s my s pssbl h ll rs:

. Annual total orest expenditure rl (f-js) rms r m, s prpr lpbl pr. i my b hlpl sh Msry Frsry pr s prpr l pbl

pr h rs sr pr h rl mpr h srl msry.

. al rs sp, relative to total public expenditure and to other sectors h my, sh

s rlr, hlh, , r, rspr (cmmk l. ). ths rs rms h

rr hr h my ms rm mks ppry ss mr srk. i ls prrys h rl

prry h by h rm h rs sr, hh s rmlly l mpr h hr srs.

. al rs sp relative to the size o the sector (rsry gdP), k s h sy (r) rs pr. ths r s sl s msr h m pbl rsrs ry sps

rss rl h l by h sr. i s lr msr h prry

rss by h rm, mpr h h shr rs pr l pr. i s sl r

mpr sp prrm rss r rs b s rk sp prrm

r m.

Fr h ms pr, hr, rss-ry mprss r lm s, r s mk sh

mprss bs l rs6 h h hy sy h b h ss

y srs b lr. i ms ss, bhmrks r rms s. cmprss

shl b s ly y mjr mls.

as rs mbr rs sr PeRs r rr ll mr rm mhly, sh

bhmrks ll b lp r s h mr rl mprss shl bm pssbl.

. al rs pr disaggregated between capital/development and recurrent sp

srms. Sh brk sh hhr rs sr sp pply qlly pl rrr

bs, k s h m lss pr.

. al rs pr by Ministry o Forestry programs r m rs y. alyss ll b bl

ssss hh prrms ppr r-rsr.



55/8841

6. epr sr b h dierent unctions o the sector (sh s rs mm,

rrs, sl r sr, h spply sls), r h l lss

pr. i s ls mpr sblsh h prpr pr h hs b s m

rrrs, s hs s mk s m h rrr b.

. Expenditure (or releases)37 as a proportion o the amount budgeted h yr (.., b

, r, br r, sbrsm r, -r) sr b () rrr

pl sp () rl ll rm. ths r s mpr r h rbly

h b ll rsry msrs s pl s lr h pbl srs

l hr ply sms rk pls (Brzsk F 9). Msrs s ly

hs ppr bs pr h rsrs h lly ll b m lbl. Fr

hs r, h PeFa rmrk srs h hhs hr i mr h h ls hr yrs

hs h l pr rm b pr by m ql mr h %

b pr (PeFa Srr 6).

a l sbrsm r l rl, r mpl, h s ll s slrs h b rsp

bs hh ll s s, hl rprrm lpm pr my rf

q prrm py, h l rls s (Ms l. ), r shrlls, r l

rpr (cmmk l. ). th s s b , s l sbrsms jprz

h rbly h b prss. i s ls mpr sr hhr h prblm s mm

ll srs r ly rsry. i my rs, s sysm rss ll srs ms ly l h

ll rm ll, h s shrlls sbrsms h sp s mpr h

h s b r pr.

i lm mbr ss, l sbrsms my b lls spplmry

s b m lbl h sr r h b yr.

. Frs expenditure at the local government level, rl l pr. ths s pr

h r rlz h rms bly lr rs srs h ll ll. i

ll ls pr h rs pr b rl ll lls, hh r lkly

b r (cmmk l. ). Hr, ll rm pr my b lbl. i

M, r mpl, ly r h rl ll r lbl l h sr PeR

(wrl Bk 9). i s mpr r bl- ll pr h l ll,

s s rpr b h s vm.

9. th spatial distribution o orest spending h h ry, rss rs r prs. Sh lyss

prs y rl sprs pr hhr hy r rm h

qy pbl sp.9 th rsls b mpr h rs lpm/pry by r

h Hm dlpm i, r mpl pprpr lss r. i Zmb, h rr

rl srb rm rlrl sp s hr r qbl (grh l.9), hrs h PeR r L PdR (wrl Bk ) h pry h ll pr

p rlr pr r ly rrl.



56/8842

. al expenditure on orest sector subsidies.

. DP data on expenditure r h h b. th spr srs lyss shl b

rk, hhlh h dPs rb h sr:

al dP rs pr (sm dPsuSaid, r mplh hh prpr -b

pr) mpr h h b rs

al dP rs pr s. l rs sp

al dP rs pr -b s. -b

al dP rs pr by rm prrm (h hl sss sh sprly)

h hh dPs sp s l h h rms ply prrs

al dP prj/prrm sppr s. dP sr sppr ( y)

al dP rs pr by m lss (hh dPs r s prpr

h srs pl sp, hs rms slly m m ms h rrr b

hmsls)

al dP sp l ll rm lls

d shl b prs lyz r h pr r h prs hr yrs, r lr

pssbl. ths m srs sp (prs s r rl rms) ll rl sh rs s

h prpr srl pr r by rsry rsrh r h prs sppr h

rs sr by h dPs. i ll ls b pssbl ssss h ssy sp by bh rm dPs h hs rs, hhlh rs ssy, f rs hr rhr rsrh

shl b s.

i s mpr r h PeR rm hhr h s sp r r prbl mr.

epr prbly s prlrly mpr r pl prl y. as

h rlr, lls rsry shl b l h h srs ssl rqrms. i s

sl l pr rs h lk rsbl, mp by r-yr sh f

pr h shs hh ll rbly (sz) lk ry (m) b lls

h rs msry s. i hs rmss, s sl sblsh hhr hs s sr

mm ss r r-ll prblm. th PeR shl mp plr h hh h

rm s k sps rm h prblm.

Natina and lca budget Cyce Management and Institutina Arrangements

B mm hs prs: () h s b rml

() h s hrz, mr, , ssss, lbby r h.

crbl b prsss ll b rspr, bs mlyr prrms h mrbl rs,

pbl y rr s r m pr by mrs pprpr lls hry hl hm bl r rsls, h ss r pprpr bhr.



57/8843

F l. (9) l h r ss l b prss: () h l sr ply

sry ; () h MteF, hh lks hs l prrs h h l b prss; ()

b prpr bs h MteF rs; () b ; () mr s

l ms. i hs , h rs sr PeR shl mp sr hr m qss:

Budget ormulation and approval: H r bs m?

Budget implementation: H r hy rr ?

Feedback loops (.., rl rl , rsh): ar hy q?

as rl pr h rs, h r s ssss h ss, y, qly h

bry prss h h msry r y rspsbl r rss. ths rqrs m b

pl, rml, , bly. th ssssm shl s h pr pl

l prs h lsly h r rrl, bry ms.

th PeR shl ls plr h sl rs h b h sysm pbl pr

mm, by hr qss:

Rules: wh rml rls ss r b s?

Practice: H ly r h rls mplm? (ar hy rsp; r s l?)

Improvements: H l rls ss h mpr b ms?

Srl ps shl b sr hs rr, sm hh r rl h Msry F (..,

mr ll) hrs h rs sr:

Budget ceiling: wh sl ps h b l? wh rls s r rsp

?

Allocative mechanisms: H r rsrs ll rss srs? t h s h prss

mp? empls sh mhsms l h s mm-rm pl r b

prrms sr ll, pr b h trsry h srs prpr l lls,

h rl bs b lls.

Role o DPs: d hy sppr r rm h b prss by prm hr prrms r by h

lk prbly hr h sr?

Ministerial programs: wh py pr s r rml mr mlyr

sp prrms h rl lr sp prrs l mrbl rs sss?

is h rsry msry bl ll sl sr-srs h mr s

prrms? wh s h qly lyl b h b msrs (r mpl, s

h rsry msry lk h msry ll rm b sr lry rspsbls

mr)?

Budget execution: wh rls r b ? H r s rls (.., mhly,

qrrly, h), h mp s hs h h msry rspsbl r sr h s



58/8844

ssl r? ds h msry h p prs hr r s? ar y spl

sbrsms r bly rqrms mps by h dPs, h s hs h

ms py?

Accounts and reporting: is hr rlr mly rpr mm h lslr b

l rs prs, l mprss h h b ms? is h p h ? ds h o h ar grl rpr mly mr?

wh ps rprs sy b rsry pr?

th srs hs qss ll bl h PeR ssss b mm h sr Msry

Frsry, s pr prrms. ys mpr .

Surces Finance

th srs pbl r rs s r lkly l mr ll rl rm

s, rs, ls rm dPs rly h Msry F r hrh b sppr, rlly

r s (k sm rs s pprprs ). i sm rs, s

prpr h s m lbl r rs sssbl rsry mm prlr

(g )s pr by rl ll rml ngos (Flr l. ). eh hs

srs r shl b sss prs sh hr rl mpr rs

r m (am l. ). ay ls ss h h mr lls

sm rrrs shl b hhlh.

Priritiatin (Imprving Acative Efciency)alhh h sz ll pr h rs sr r mpr, s mps ls

mrs. H h m pr r by h sr, h pr

sp, h sp s lk hhr h rms s ply bjs prrs r h

sr r rf h pr rsry pbl pr, bh b h s sb-sbsrs,

s ll s h ssy h pr r m. i s ls mpr r hhr pbl sp

rsry s js rms h prpls lr ms (pbl pr rls).

My sr pr prpsls r rz bs hy pr lr js r hy

r pblly s srs r prry r hrs. esr h pbl s r

ll h ms pprpr prpss ms rs lr s bjs r h rs sr, hh

rqrs s r h h sr rb l lpm bjs (sh s m

rh, jbs, m r, rml ssbly), h srs b

rss h s s b rlz.

th b s pll m, s h prs s shl rf h sr h ply

bjs h s r h sr. thr shl b lr rlshp ssy b l

rl rs pls srs, h pr pr h sr. i hs ,h r shl sss h js r pbl r h rs sr. Sh sss



59/8845

my hhlh rs hr ss rl rss h b bs rr pll srs

rhr h l ply. a mpl rm h rlrl sr s h rs bs Zmbs pbl

pr r sbsz h s rlzrs mz prr prs, rhr h h

srs l h Fh nl dlpm Pl (chl l. ; orlsk l. ).

th lyss my sh, r mpl, h h rl mpr pr prlr

hs rs. ths h b mpr h h hs s lr sr, ps

mp sr ms. Hr, hr h lyss shs h h l pr pr s

sppr ply prrs, h m shl ss rr s. ths my rqr prs b

rll rm lssr hhr prry prrms rm lss mr prrms, r r h sr

ls prrms h r ss h ply. Hr, hs rmms my b mpl

by h h pr s rrly lss r h prrms r sp rs ply.

i h rs sr bjs r b h, lr rs s h rl rm rl h s rr by h pr sr, ngos, r mmy-bs rzs (cBos).

i h ps, rms h yplly rk r s h r sr br

rk by s plyrs, splly s s rsrs bm mr sr. Frs sr

prs, hrr, shl b ssss h rsp h ll prpls lr ms:

wh s h rl r pbl r (mrk lr; rsrb; r r pbl sh s

rsry rsrh, r, r ssbl rs mm?)

i hr s rl r pbl r, h r hs s, srs, s ms

ly rr ? whh r bs by rm prms, prsls, h pr sr,

r hr prps?

i h bs srm s pbl , h s h sl s h s mpr h h s

hr pbl prs h m h b l rr?

a lyss h pprpr rl rm rsry srs rqrs ssssm

hhr r srs shl b rl ( b lr lsly by h pr sr r ll) r

hhr sr hrs shl b r. cr srs my ls rr p prs. alyss

h pprpr sl r r lr srs l rqr sr psr r h s r rm s rm (.., s) s

ll s sr sl ll hs h mh rs h ss rm

srs.

alhh mh hs sss ll b bs rs prpls, ll hlp q sms

ps sh s h r mrk lr l b b. i h rl s rsrb, sm lyss

h pbl prs l b sl (.., rm hshl pr srys r

rphl/sl rp brk prs).

th PeR shl ls lyz h mp y sbss h srsh s h prs

sbsz ps, mhry, r rrl , r sbsy p prsl y prrshps h



60/8846

h pr sr, sm h rl mpr sp hs mpr h rll srl

pr. ths lyss shl b mplm by rm hhr pr ky pbl

s s b rl s rsl hs sbss, hrby jprz m h s

pl sk.

otaining Vaue r MneyIncreasing te Efciency Service Deivery

e h ll mps pbl prs r pprpr, h rs sr my b

m s sr lry bjs. grr y hs s ms h h sm ps

s r ps, r h mr ps ( rms h qly r qy sr) r h sm

m ps. Bs rsrs r sr my rs, rr y s rl, s

rsl h PeR m ms by h ll rsrs lk h y pr

ssss ps ms rhr h js ps s. th m s y h m rsr

ll hs prrm mrs rmm hs h bl s pr

b srs s ms h my mpr prrm.

ey lyss shl s ss by . i s hr b mr msr

y lss ps ps b msr. urly, s l b ss

by , b r rs r hlpl (.., rll ss pr hr rs by sr). i s ls

pssbl s h s r ss, hr hs b ly rhly sm (ar s

sr rs sr rs brly pprpr? wh s h r sr jr rsrhrs rs

rsrh ss?). a h ry ls, s slly pssbl l r y by lyz h

mps pr, splly h bl b s hr rrr ss, mprs m ms mr l.

typlly h pr sr hs br h rm h ss pr prlr p

r rk prlr y. whr pssbl, srs shl b s rss sr prrs,

hh my b h bss h s pr sr p rm (.., pr , h

s rs). alhh hs pprh s l mpr ( s sy pr h qly

sr, r s), my b sl s h y pr p. i my ls

b pssbl mpr h s pr hs sr hrh rm mpr h lrs

sh s ngos.

ir h l-r-my (vFM) p h lyss pbl sr pr s rsl

h srh r ys sr h h pbl sr mks h bs s lm rsrs. Hr,

hr r slly s sss h sr ll, rms pr pr, prl y

s qry h ss h prs pbl s srs. Frhrmr, s

rlr, vFM lyss hs hh m r , hh slly rqrs spr sy pr l

srs ll h rl sss (wrl Bk b).

i vFM sy s b rk sm h y ss rm pr

h sr, h rs sk s ll rlbl rm ps ms ss h r



61/8847

yps prs (.., rl, l). wh sh , my b sbl sm h s

pr r srs (sh s sry srs pr rmr), hh h b mpr rss

r sr prrs (sh s sr ll rms) r r m, r bh, h rsp rs

rms. ay ss h h lry b rk hs p h sr shl ls b s.

Bs ms b prrm- r y-bs hs rk s prprly lk prs s. whr

prrm b hs b p, b lls r rly lk ps ms;

hr, my lp rs s prrm b. i L PdR, r mpl, bs

rrly l rs mr p ps ms, hrr prrm

b msr s b (cmmk l. ).

th lk lyl py b mjr bsl rk sh rs. Fr hs

rs, s rmm h h PeR b rls ry msr h y pr, prhps

s h lrs prrm r prj m h b. i shl b pssbl ssss h y ss sp by h prrm, my b sbl rpl h lss h

r rs sr.

i pr, mps h b m y sr m h ms ss h pbl

sp. i pr hs s h mply h lyss rqr, h lk pprpr bsl,

h ss l ll. th m r vFM lyss h h b prsslk

rsr ll ss mphs b lm, hh h rsls l ll

mpr prrz b h mp ms h msrys b (akry Smh

). whr rms rsr srs, rs prms b bl jsy pblprs h sr by pr sr lks b sp rs sr ms.

i hr r r rlrl PeRs, F l. (9) l h vry ss mp

lk r yps rm sp rh, r mp lyz h mp

rm sp h sr ll. irsly, sh sy h rlrl sr u

(F R ) shs hh rrs sp r rs, rsrh, h prs sry

srs.

th lyss shl ssss hhr sl rrms sml s-y. Fr mpl,

my rs y s ss r rs r by h sr r rr rly h Msry

F, b h ll y. Sh pr rs h s r h rsry

msry s r ll rs.

ohr sl sss r l h ll:

Linking inputs and outputs: ar mrs bl r rsls, , s, hy h h

mrl my rlbl b ssry lr rsls? t h r prs

r b h rsry msry hr s? wh s h bss ll srbs r rss? cl lr rsr rmls b sblsh prm rr y

ss rsr s?



62/8848

Financial accountability: is hr rl sysm? ar prrm prs

bsr? is l rm rlbl mly?

Leakages: wh mhsms s mpr pr prrm r prrm

(.., pbl slsr pr lls, l ss srys, pr rk

srys, rl )?

ay rmms mpr h y pr rs rm sh sl lyss ll

rqr bh mm sr h hy r mplm rbs sysm mr

y sbsq hs.

Expenditure Management and Fisca Discipine

th PeR shl y y prblms rl h mm pbl prs h rs sr,

prps sps l h hm. alhh ms rs prms r lkly y shr

s s sr, s mpr pr mprhs rk ssssm h ll r

prblms. Sm hs prblms sm rm r ss r hh h msrs h ll y r

rl (mlss rls s, r s), hrs hrs my h rs h h msrs

hmsls. th PeR shl r msry-sp sss, hh my l h ll:

dlys r sss ll ls m prms

dlys rls s r by h msry

dls h pprpr b mps (prsl/prsl prs; rrr/

lpm bl)

dlys r ls b rm r prs

Rpr prblms

dls h pl/b/ rlshps b h hqrrs h

prs r srs

dls b rlshps h dPs

Assessment Frest Revenuesi s sl pr r sr PeR r sr rs l. Hr, sr rs my

rr spl , s hs rs b s h rs sr.

Types Revenue

Rs rs rm rs rsrs rsry s h mbr ss, l s

rr rm pr pmz h s rsrs by r s r

h s prlr rsrs. ths rs m rm mrs srs, y l

Forest Sector Public Expenditure Reviews

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