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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
.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
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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.
5chpr . Frs Sr Pbl epr Rs: a ir
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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.
7chpr . Frs Sr Pbl epr Rs: a ir
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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 ).
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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
9chpr . Frs Sr Pbl epr Rs: a ir
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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
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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
11chpr . Frs Sr Pbl epr Rs: a ir
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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.
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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.
13chpr . Frs Sr Pbl epr Rs: a ir
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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
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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.
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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
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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.
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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 ).
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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. , ).
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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.
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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,
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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 -
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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
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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.
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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.
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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
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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.
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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
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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.
chpr . Frs Sr Pbl epr Rs: a g n
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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
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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.
chpr . Frs Sr Pbl epr Rs: a g n
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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. ).
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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.
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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.
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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.
chpr . Frs Sr Pbl epr Rs: a g n
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. 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.
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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
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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
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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
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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
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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?
chpr . Frs Sr Pbl epr Rs: a g n
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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