Report No. 18369-ET Ethiopia Review of Public Finances · Africa Region Document of the World Bank Public Disclosure Authorized ... responsibilities for federal ministries are defined

Report No. 18369-ET

EthiopiaReview of Public Finances(In Two Volumes) Volume 11: Appendixes and Statistical Annexes

December 30, 1998

Resident Mission in EthiopiaCountrv Department 6: Ethiopia, Eritrea, Somalia, SuclanAfrica Region

Document of the World Bank

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GOVERNMENT FISCAL YEAR

July 7 - July 6

CURRENCY EQUIVALENTSCurrency Unit: Ethiopian Birr

Official Rate: US$ I = Br 7.07 (end of period 1997-98)

ABBREVIATIONS AND ACRONYMS

ASYCUDA Computerized Customs Reporting and RecordingSystem (UNCTAD)

CSA Central Statistical AuthorityESDP Education Sector Development ProgramETB Ethiopian BirrFIRA Federal Inland Revenue AuthorityGDP gross domestic productHSDP Health Sector Development ProgramIPFs Indicative Planning FiguresMEDAC Ministry of Economic Development and CooperationMTEF Medium Term Expenditure FramworkNBE National Bank of EthiopiaNGO non-governmental organizationsPER Public Expenditure ReviewPFP Policy Framework PaperPIP Public Investment ProgramSDPs sector development programsSIPs sector investment programsSNNPS Southern nations, Nationalities and People's StateSOEs state-owned enterprisesSPA Special Program of AssistanceSTB State Tax BureausTIN Taxpayer IdentificationWCO World Customs Organization

Vice President: Callisto MadavoDirector: Oey Astra MeesookSector Manager: Peter MiovicTask Manager: Sudarshan Gooptu

VOLUME II

Contents

Appendix 1: Fiscal-State Fiscal Arrangements in Ethiopia ......................................... I

Appendix 2: Ethiopia's Civil Service ............................. ......................... . . 13

Appendix 3: Ethiopia's Recent Taxation and Tariff Reforms ................. .................. 19

Appendix 4: Government Revenue and Fiscal Sustainability of Expendituresin Ethiopia .......................................................... 27

Appendix 5: Statistical Tables . ........................................................ 35

APPENDIX 1

FEDERAL-STATE FISCAL ARRANGEMENTS INETHIOPIA

INTRODUCTION

1. The purpose of this appendix is to provide a description of the intergovernmentalfiscal relations that are evolving under the Constitutional arrangement that call forRegionalization in Ethiopia. The management of expenditure allocations between theFederal and Regional States is dominated by the tax assignments and expenditureassignments given to each level of government. The question of tax assignments isaddressed in Chapter 2 of this report. In this section, the consequences of the expenditureassignments on the manner in which the Federal Government manages the transfer ofresources from Federal to the Regional states are examined. In so doing, issues forfurther analysis are highlighted. Tackling the implications of each eventuality from thedecentralized system of government in Ethiopia is, however, beyond the scope of thisreport.

The Constitutional Mandate

2. Within the Ethiopian Constitution the powers that are not given separately to theFederal Government are reserved to the regional states.' The Federal Government'sresponsibilities are defined quite narrowly in terms of formulating overall economic andsocial policies, and the establishment of national standards and basic criteria in a numberof sectors. It also has the usual responsibilities given to a federal government in terms offoreign policy (including nationality and immigration rules) defense policy (includinglaws relating to the bearing of arms), monetary policy, inter-State and foreign commerce,and the oversight of inter-regional transport and communications. Specific powers andresponsibilities for federal ministries are defined in more detail by Proclamation No.4111995 on the "Definition of the Powers and Responsibilities of the Executive Organs ofthe Federal Democratic Republic of Ethiopia"; while the responsibilities of the regionalbureaus are set out in Proclamation No 41/1993-on the "Powers and Duties of the Centraland Regional Executive Organs of the Transitional Government of Ethiopia". (This latterproclamation, except for the provisions with respect to central executive organs, stillremains in force although it pre-dates the Constitution.)

3. As a result of its limited mandate, a considerable proportion of the expenditureobligations are the responsibility of the Regional States. In particular expenditure

IArticle 52 (1) of The Constitution of the Federal Democratic Republic of Ethiopia, December 1994.

2 Appendix I

Box Al.I: The Budget Subsidy formula for capital allocations in 1994195

TRi = TRx(0.3OxPOPi/POP + 0.25xli/IxPOPi/POP+0.2OxSRBi/SRB + 0.15 Ki/K+0. 10 Ai/A)

Where:TRi Transfer to region iTR Total of transfers over all regionsPOPi - Population of region iPOP - Total population over all regionsIi = The so-called "I-distance" indicator of regional underdevelopment

(expressed as region i's fraction of the "sum" of underdevelopmentover all regions)The average "I-distance" underdevelopment of the regions (expressedas a sum over all regions)

SRBi Share that region i expects to cover with its own tax revenue of its totalbudget ceiling

SRB - Average share over all regions of budget ceiling covered with own taxrevenue

Ki 1992/93 capital expenditure of region iK = 1992/93 total capital expenditure over all regionsAi Area of region iA Total area over all regions

obligations in the area of rural roads, education (except higher education institutions), andhealth (except referral hospitals and research centers) fall upon regional governments.However, the tax-raising powers of the Federal Government are much greater than theRegional States, with the result that the Regional States rely to a considerable extent ontransfers from the Federal State. The evolving nature of the relations between the FederalGovernment and the regional states are summarized in Box Al.1. In the discussion

below we focus on the relationship established for fiscal year 1997/98.

The Determination of Regional State Budget Ceilings and Budget Subsidies in1997/98

4. The transfer of resources from the Federal State to the Regional States is a

judicious mix of a transfer formula combined with some subsequent adjustments to take

account of particular circumstances that cannot be captured in the formula. The amount

of funds that is transferred to each region in the form of a "Budget Subsidy" 2 is

determined on the basis of a number of steps as follows:

2The term "Budget Subsidy" is used in the Financial Administration Proclamation No. 57/1996 to describe"the annual budgetary amount provided by the Federal Government to a Regional Government". Inthe Fiscal Federalism literature this type of transfer is more commonly referred to as a "grant". In thetext below we maintain the Ethiopian practice of using the phrase subsidy.

Federal-State Fiscal Arrangements in Ethiopia 3

Table A1.1: Key Statistics On Ethiopia's Regional States

National Regional Region Population Area in Number Number NumberStates/ Capital 1996/97 '000 km2 of of of Special

administration Zones Woredas WoredasTigray Mekelle 3,358,358 60.2 4 35Afar Aysaita 1,131,437 77.0 5 28Amhara Bahir Dar 14,769,360 188.8 10 102 1Oromiya Finfine 20,012,952 360.0 12 176Somali Jijiga 1,978,600 215.9 9 47Benishangul/Gumuz Asossa 492,689 46.8 2 13SNNPS Awassa 11,064,818 112.0 9 71 5Gambela Gambela 194,755 26.1 2 8Harrari Harrar 143,587 0.3 3 19Addis Ababa Addis 2,341,964 0.4 6 28

AbabaDire Dawa Dire Dawa 277,245 1.6 4 23

Total 55,765,765 1089.1 66 550 6

Source. CSA, 1996/97: compiled from reports submitted by Regional Planning and Economic DevelopmentBureaux, 1996/97

e First, the overall resources available for general government (federal andregional) public expenditure is determined on the basis of historical figuresand forecasts in GDP and government receipts (made up of governrnentrevenues, and external assistance3 and loans).

Second, the overall resources available for general government expenditureare then divided between federal and regional expenditure on the basis of theexpenditure assignments at each level of government.

Third, the overall envelope of resources for regional governments is thendivided between the regional states on the basis of a "budget subsidyformula" which determines the total "budget ceiling" for each regionalgovernment.

* Fourth, the budget ceiling for each individual regional state is then reducedby the deduction of forecast "own revenue" to arrive at a budget subsidy. Itis this budget subsidy which is set out in the Federal Government's BudgetProclamation.

* Fifth, the budget subsidy is then subdivided into that amount that ischanneled through the federal Central Treasury, and that amount that ischanneled through external assistance and loans. The result is that thetransfers from the Federal Government to the regional states is made up onlyof the amount from the federal Treasury. The deduction of foreign assistance

3 The terrn foreign assistance is used to refer to foreign grants as opposed to foreign loans.

4 Appendix I

and loans from the budget subsidy is commonly referred to as the "budgetoffset".

5. The process from budget ceiling through to budget subsidy, to central treasurysubsidy can be seen for the 1997/98 year in Table 1.9, Chapter 1, Volume I. There arefurther steps that are carried out by the regional states, which are not considered here.For example, in the SNNPS it is understood that a formula is applied to allocate fundsfrom the regional government to zonal and special-woredas.

6. Of particular interest is the fact that there are sources of revenue or receipts thatRegional States can make use of for expenditures which do not appear to be included inthe methods outlined above. Of particular importance are (i) the regions' rights andresponsibilities to raise their own non-tax and tax revenue which they appear to be able todisburse with the minimum of influence from the Federal Government; (ii) the way inwhich the regions' share of the joint federal-regional taxes are calculated and disbursed,and the fact that these joint revenues are not included either in the reduction of the budgetceiling, nor in the formula; (iii) the manner in which regions can carry forward cashreserves from one year to the next in a manner that it outside the system of budgetarycontrols; and (iv) the role of borrowing by regions, which does not yet appear to haveformally established procedures.

The Subsidy Formula

7. There has been a succession of increasingly refined formulae in Ethiopia todetermine first, "theoretical" allocation of the federal transfers to the regions,4 and thensecond, the "actual" allocation on the basis of the theoretical allocation along withadjustments considered necessary to reflect factors that the formula does not fully cover.

8. Fiscal year 1994/95. Different principles were applied for allocating an currentexpenditure transfer to the regions and for allocating a capital expenditure transfer. Forcurrent expenditure no precise formula was used, but five broad criteria were used: thenumber of woredas and zones in each region, the 1993/94 transfer allocations, the lengthof rural roads, the number of state agricultural demonstration centers and the 1993/4expenditure for education and public health.

9. For the capital expenditures, the following formula was used was a weightedmixture of population, I-distance, regional tax effort, capital expenditure in the previousyear, and the regions area (see Box Al.2). The 1-distanice indicator was based on eightdifferent factors - length of rural roads, share of rural population in total population, percapital industrial production, per capita crop food production, density of telephone lines,number of post offices, hospital beds per head of population, and number of pupils inprimary (or elementary?) schools per head of population. The I-distance calculated using

Giorgio Brosio & Sanjeev Gupta, "Ethiopia", in Teresa Ter-Minassian, ed., Fiscal Federalism in Theoryand Practice, Washington, D.C., International Monetary Fund 1997, 504-526.

Federal-State Fiscal Arrangements in Ethiopia S

Box Al.2: The Budget Subsidy formula in 1995196

TRi = TR x (1/3 x POPi/POP + 1/3 x liHA x POPilPOP + 1/3 x SRBi/SRB)

Where the symbols are as in Box A3. 1.

this formula included an element to account for the correlation between the variables soas not to "double-count" the extent of underdevelopment in each region.

10. Fiscal year 1995/96. In 1995/96 the formula was extended to cover bothrecurrent and capital expenditures. Accordingly, the transfer is fully fungible as to theregion's rights to use it for either recurrent or its capital expenditures. Compared to1994/95 the formula was simplified so that it excluded the elements of capitalexpenditure and area. As a result the weights were altered, with one-third given topopulation, one-third given to the I-distance (itself weighted by population) and one-thirdgiven to tax effort. The formula is summarized in Box Al.2. The 1-distance indicatorwas still calculated using a method to account for the correlation between thedevelopment indicators so as not to "double count" the level of underdevelopment.

11. Had the formula introduced for 1995/96 been applied in full, the transfer shares ofthe wealthiest regions of Addis Ababa and Dire Dawa had substantially increased incomparison to their prior shares. To avoid this with a goal of limiting changes in transferamounts, a discretionary correction to the transfers was made to decrease the changes in

5regions' transfer shares between the two fiscal years.

12. Fiscal Year 1996/97. A number of changes were made to the transfer formula in1996/97. The I-distance indicator was simplified in a number of respects. First, theweighting of the I-distance by population was removed. Second, instead of being basedon eight factors the I-distance indicator was based on five factors-number of clinics,number of primary schools, number of telephone lines, electricity consumption, andlength of roads. Third, the I-distance was calculated as a simple linear combination of theabove five factors, instead of including a method to take account of the correlationbetween these factors. The resulting formula is set out in Box Al.3.

Box Al.3: The budget subsidy formula in 1996/97

TRi = TR x (1/3 x POPi/POP + 1/3 x li/l + 1/3 x SRBi/SRB)

Where the symbols are as in box x.x above Box Al.I

Brosio & Gupta, art. cit.

6 Appendix 1

13. The additional change made in 1996/97 was that the "budget offset" wasintroduced for the first time in this year. It has been continued in 1997/98.

14. The budget subsidy formula that was used in 1997/98 is set out in Box 1.4.Although the formula set out above appears complex, it represents an improvement onprevious years. Noticeably, the weight given to population has increased from 33.3percent to 60 percent, and the Development Index has been simplified so that it includessix elements that appear to be closely related to the strategic objectives of thegovernment, rather than the eight rather heterogeneous variables used in 1995/96.

15. The purpose of the three grant elements can be characterized as follows. The firstelement in the transfer formnula aims fundamentally at correcting the considerable federal-regional fiscal imbalance, which involves a federal share of about 60 percent of the totaltax revenue despite the fact that about 60 percent of all expenditures take place at aRegional level in line with the fundamental devolution of responsibilities to the regions.Since this element is also based on population this element involves aspects of universalprovision of services for all citizens.

16. The second element aims at promoting the allocation of public expenditurestowards critical development needs. Its constituents are generally in line with theemphases in key national development programs-education, health, roads, telephones,electricity, and water.

17. The third element of the formula aims at giving the regions incentives to raisetheir own revenue. As own revenue as a percentage of the budget increases, then theregions share of total resources available to Regional States increases. Thus there areincentives to increase collection rates (as well as expand the tax base and increase taxrates in compliance with national legislation).

18. There are some reasons to believe that the third element in the formula is unlikelyto have a strong influence on own revenue mobilization. In the first place, the weightgiven to this element is not particularly high, and in fact has decreased from the weightgiven in previous years (see Annex 1). Second, the fact that a regions own revenue isdeducted from the "budget ceiling" before determining the budget subsidy, suggests thatthe benefits of a successful attempt to increase own revenue in the previous year may beoffset in the current year if it is expected that successful revenue mobilization willcontinue. In fact, the net effect of these two factors would be to reduce the overall budgetsubsidy.

19. However, the technicalities in this area may be of minor importance. In practice itappears that if a region raises more revenue than forecast, this revenue can be used toincrease expenditure in the current year, or by carried forward to the next year where itcan similarly be used to increase expenditure. For example, [need to check case ofOromia and Addis Ababa-they appear to have been able to utilize cash balance fromprevious years without it affecting their budget ceiling or their budget subsidy]Furthermore, Regions appear anxious to reduce their heavy dependency on the Federal

Federal-State Fiscal Arrangements in Ethiopia 7

Box AI.4: The Budget Subsidy formula in 1997/98

TRi = TR x (0.60 x POPi/POP + 0.25x Di/D + 0.15 x [(REVi, t-l/BUDi, t-l)/(REV t-l/BUD t-I)1)Where:TRi = Transfer to region i [need to check the term used here: is it budget ceiling, gross

grants or whatever].TR Total of transfers over all regions.POPi Population of region i.POP Total population over all regions.Di = A composite inverted development index, which for region i is equal to

6/(Ei+Hi+Ri+ELi+TEi+Wi). The official title for this index is "Index for thecombined indicators of the level of development of a region".

D Sum of the values of the Di over all regions.Ei Index for combined indicators for education in region i (made up of three

equally weighted sub-components: average class size, pupil-teacher ratio,primary and secondary school participation rate as percentage of age cohort,each weighted equally).

Hi Index for combined indicators for health in region i (made up of six equallyweighted sub-components: number of clinics, number of doctors, number ofnurses, number of health assistants, number of hospital beds, and mortality rateof under-fives).

Ri Index of road density in region i (road length per km2).ELi Index of electric power sales region i (KWH per thousand people).TEi = Index of telephone line density in region i (telephone lines per thousand people).Wi Index of coverage of safe drinking water in region i (percentage of people with

safe drinking water).REVi, t- I Planned own revenue raised by region i in the year prior to the year for which

the transfer is being calculated (since it is "own" revenue it excludes theregion's share of joint revenue with the Federal Govemment).

BUDi,t- I = Planned budget for region i in the year prior to the year for which the transfer isbeing calculated.

REVt- I = Sum of planned own revenue over all regions prior to the year for which thetransfer is being calculated.

BUDt- I = Sum of planned budget over all regions over all regions prior to the year forwhich the transfer is being calculated.

Government. in order to ensure greater independence in the management of their financialresources. It would seem, therefore, that for reasons that lie outside the transfer formulathere are sufficient incentives for own revenue generation.

20. There have been many changes in the transfer fornula over recent years (see BoxAl .4), and we might therefore expect there to be further changes in the future. Steps thatmight be taken include increasing the own revenue element in the formula to include theregion's share of joint Federal-Regional revenues; the inclusion of a measure of capacitybased upon the number of civil servants per relevant office; altering the road densityformula to reflect the different types of road in each region; and perhaps a change in theweighting system within the Development Index to better reflect national developmentprogram objectives.

8 Appendix I

Table A1.2: Regional states share of total budget allocation, 1993/94 to 1997/98

Region\Year 1993/94 1994/95 1995/96 1996/97 1997/98Tigray 8.8 9.0 8.3 8.9 7.7Afar 3.7 3.9 3.6 3.5 5.0Amhara 22.1 20.2 20.7 20.3 19.2Oromia 28.1 28.3 27.5 28.0 25.3Somalia 4.4 4.5 4.2 4.1 7.6Beneshangul/Gamu 2.7 2.9 2.6 2.7 3.6zSNNPS 15.4 16.6 16.6 16.2 15.9Gambella 2.1 2.5 2 ' 2.2 2.8Harari 0.8 1.1 1.0 1.0 1.8Addis Ababa 11.0 10.1 12.3 12.3 10.0Dire Dawa 0.9 1.0 0.9 0.9 1.0Total 100.0 100.0 100.0 100.0 100.0Source: Regionil Dv'eloprimewI in Et[i2opi, MEDAC. February 1998.

21. One interesting feature about all the discussion of the formula and its application,is that in practice its influence on budget allocations does not appear to be particularlystrong. Despite the many changes in the formula, there has been no dramatic change inthe share of resources given to individual regions (see Table A1.2). The trends, if any,that can be detected are small declines in the budget allocation to the larger regions ofTigray. Amhara, Oromia. and SNNPS; while at the same time there is a small increase inthe allocations to the less advanced Regions or Afar, Somalia, Beneshangul/Gumuz, andGambella.

22. One reason why the shares given to each region have not changed dramatically isthat Ethiopia has followed common international practices in that changes following fromrevisions of the grant formula have been accompanied with particular ad hoc measures tosoften the immediate impact of the changes upon the grant recipients. Importantly, inEthiopia the transfers to be received by the fiscally strong administrative councils ofAddis Ababa and Dire Dawa have been adjusted downwards to provide greater resourcesfor the fiscally weaker regions. Some degree of ad hoc adjustment is generallyunavoidable in grant systems and frequently also desirable for flexibility. However,transparency in overall public expenditure management would suggest that ad hocadjustments should be reduced over time and some options in this area are suggestedbelow.

The Budget Subsidy Formula and The Promotion of National Priorities

23. The discussion on fungibility above indicates that in effect the system of CentralTreasury budget subsidies to each region operates as a "block grant". In contrast, thedonor resources, whether in the form of assistance or as loans, have their use determinedbefore the budget is concluded. They, after all, are the result of discussions held betweenthe donor and the region. The resources cannot be transferred from one use to another

Federal-State Fiscal Arrangements in Ethiopia 9

Box Al.5.: The Ethiopian Grant System from the Perspective of Grant Theory6

Inter-governmental transfers can be categorized according to a number of criteria. We can identify threemain categories:

Unconditional grants: unconditional grants (also known as block grants) are made available on the basisof a number of criteria, but the recipient government is free to utilize the funds according to its ownpriorities and objectives. The unconditional grant is often made available to the other tier of govemmenttaking into account expenditure needs, the tax base, and the tax effort. This form of grant does not requireany ex-post verification beyond the customary assessment of an external auditor.

Conditional grants: conditional grants (also known as specific purpose grants, or categorical grants) aremade available for a particular purpose. These grants are often lump-sum in the sense that they are madeavailable in one block. Ex-post verification of the use of the grant is required to ensure that it has beenutilized for the purpose intended.

Matching grants matching grants (often seen as a sub-category of conditional or special purpose grants)are made available if a lower level of govemment devotes some of its own resources to the purposeintended in the matching grant. The grant may be performance-based, emphasizing the recipient'sultimate outputs, or it may be cost-based, emphasizing actual expenditures. For example, in a cost-basedsystem, if a regional govemment spends 100 units on, say, education, a matching grant would makeavailable, say 10 or 20 percent of this amount from the central government. Matching grants may be open-ended in the sense that there is no limit on the amount that can be made available from the centralgovernment, or closed-ended in the sense that there is a ceiling in terms of the amount of funds available.Matching grants require a system of ex-post verification of expenditures, and since the payments are alsomade ex-post, they also often involve financing costs since the regional govemment can incur expensesbefore it is reimbursed.

Other grants: other forms of grant exist. For example, there are sometimes grants that arise fromcompetitions for a specific pool of money, or one-off capital grants for specific purposes.

From this perspective the Ethiopian system is primarily one of unconditional grants based upon commonnon-discretionary criteria of expenditure needs and tax base and tax effort. In Ethiopia theunconditional grant is strong in the per capita part of the fonnula. The third element in the formula is alsoone of a general grant, aiming at an incentive to the regions towards revenue financing of their budget. Afeature absent in Ethiopia, but common in many other countries, is horizontal fiscal balancing, or partialequalization of the per capita tax base of the different regions. The emphasis in Ethiopia is on encouragingthe raising of taxes. In addition a grant aspect absent in Ethiopia is the conditional (specific purpose orcategorical) or matching grant.

without the prior agreement of the donor, if only because the disbursement mechanismsare outside the normal federal-regional channels. In some cases donor funds may only bedisbursed if the region makes available some of its own matching funds for the projectpurpose. In this sense the resources received from donors can be seen as "conditionalgrants" (where the region does not have to make available some of its "own" resources),or "matching grants" (where the region does have to make available some of its "owneresources and where the matching coefficient is, unusually, greater than one). (For anoutline of different approaches to inter-governmental transfers see Box A1.5.)

10 Appendix ]

24. Given the objectives of government, a number of options can be discussed forimproving the grant system. We can consider the overall nature of the grant system andthe specific features of the current grant formula.

25. If we look first at the overall nature of the grant system, it is apparent that weshould be guided by the need to strike a careful balance between national objectives todevolve power to the regional states (in line with the Constitution), and at the same timepursue particular objectives in particular sectors (such as set out in the sectordevelopment programs). Of importance in this respect is the Ethiopian Government'swish to encourage donors to "pool" resources with the central government's resources(presumably in the Consolidated Fund), and then distribute these resources to the regionalstates in line with the current transfer formula. An objective of this nature immediatelyraises issues about the unconditional grant that is made to regional states, and the fact thatdonors might wish to see their resources focused on particular sectors, with some form ofex-ante understanding that the budgetary system is designed to deliver this result.

26. Options in this area include:

* keeping donor funds outside the transfer system-in much the same manneras at present, where donor funds operate de facto as conditional loans andgrants; or

* incorporating donor funds fully into the Federal Government's transferarrangements, but relying on the dialogue surrounding the SectorDevelopment Programs and the budget making process to deliver the resultsthat are required; or

* incorporating donor funds fully into the Federal Government's transferarrangements, but altering in some way the manner of its operation throughthe use of conditional or matching grants, and thereby giving greaterassurance that the results required will be delivered.

27. In examining these options we need to consider the advantages and disadvantagesof different approaches. The advantage of the current unconditional grant system is thatit minimizes the transaction costs associated with inter-regional transfers and at the sametime, through maximizing the fungibility of resources, ensures that regions are able toadapt their budgets effectively in line with local priorities (which, after all is one of thevirtues of decentralized government). On the other hand, as with any unconditional grantscheme, it is weak in the internalization of inter-recipient externalities where they exist(such externalities may be involved, for instance, in building some rural through roads,the maintenance of food security and the control of contagious disease such as the AIDS)and it does not facilitate the explicit pursuit of national goals.

28. This is a difficult and complex area, particularly given the overall objectives ofthe Ethiopian government. It is an area where the options need to be examined carefully,and it is perhaps wise to leave a full assessment of these aspects to future work to becarried out on the regionalization process in Ethiopia.

Federal-State Fiscal Arrangements in Ethiopia 11

29. If we turn our attention to the specific features of the existing grant regime we canmake a number of observations. The weight given to population in the first element ofthe formula has the merit of simplicity. However, it might be worth considering ifinternational best practices could be applied to adjust this element to take account offeatures such as low population density.

30. The third part of the transfer formula based on a regions success in raisingrevenue undoubtedly gives the regional sates incentives to fund their budget with theirown tax revenue. At present a regional states share of revenue from the joint federal-regional taxes is not included in determining the size of the budget subsidy, suggestingthat this is an area that could be examined to try an better equalize the regional state'saccess to resources.

31. Furthermore, it is worth considering whether this third element in the transferformula could be developed to incorporate an element involving equalization of theregions' standardized tax base. A formula element for partial equalization of the tax basewould have the advantage that it would abolish the current awkward practice ofsubtracting the region's own revenue from the gross subsidy first calculated by theformula. The equalization scheme should operate within a scheme where the tax base isheld constant despite idiosyncratic local taxes and the tax rate is also held constantdespite that regional tax rates may vary. The standardization would involve animprovement upon the present practice where standardization of those aspects is notexplicitly present.

32. The second element of the formula covering the level of development is the onearea in the formula where the Federal Government can indicate what it considers to be itspriorities. As currently structured this element with its focus on education, health, roads,power, telecommunications and water, is clearly based upon current priorities. Otheraspects that may become important include "capacity building" at regional level, andaltering the weight given to particular elements within the formula, perhaps emphasizingparticular objectives such as the education of women and girls7 which would promote thehigher social rate of return expected from expenditure in these areas. In addition asattention is turned to developing further the sector development programs in theeducation and health the weighting that is given to these factors within the formula couldbe increased.

APPENDIX 2

ETHIOPIA'S CIVIL SERVICE

INTRODUCTION

1. The success of any of the changes in the institutional arrangements for publicexpenditure management that are currently being carried out, along with those that areplanned and suggested for the future, will depend critically on the quality and quantity ofcivil servants. In fact, some regions have already announced efforts to devolve financialmanagement responsibilities towards lower levels of government and also to basis servicedelivery units. As such these efforts are very welcome.8

2. The Ethiopian civil service is highly committed and dedicated. In order for theongoing SDPs in education, health and roads to be implemented successfully and in atimely fashion at the regional levels as envisaged, the Government is in the process ofdealing with the severe capacity differences that exist among the regional states inEthiopia. This appendix provides a comparison of the size and professional qualificationsacross the Regional states in Ethiopia. It gives an idea of the task ahead whenformulating appropriate capacity building and training programs that are geared towardseventually having in place a civil service across the country that facilitates private sectoractivities through appropriate delivery of public services and effective implementation ofthe envisaged sector development programs over the medium term.

The Size and Composition of Civil Service

3. The reported number of permanent civil servants in Ethiopia is about 310,000, ofwhich about 265,000 - or about 85 percent - work in the regional states (see Table A2.1).The number of civil servants per 1,000 of population is equal to the internationally lowfigure of about 5 in 1997. For the regional states the figure is about 4.4 (See Table A2.2below). Ethiopia certainly does not belong to the many countries with an overstaffedcivil service. On the contrary, the concern in Ethiopia may be that the number of civilservants is unnecessarily low given the legitimate tasks of the country's public sector.That number has however been increasing in the recent years partly due to a generaldiversification of public administration tasks (see Table A2.1). Although availablestatistics are not complete, there has been an increase in civil servants by about 40 percent

See for example, Stephen Peterson, "Generic Issues in Financial Management for the CentralGovernment," p. 245-268 in Social Sector Review/PER III, May 1997 Vol. 2, and Yishak Mengesha,"The Process of Budget Preparation and Utilization at the Social Service Provider Level", p. 305-334in Social Sector Review/PER 111, May 1997, Vol. 2.

14 Appendix 2

between 1991/92. Meanwhile, the expenditure on wages and salaries for Ethiopia's civilservice have not increased as a proportion of total expenditure over the last few years.

4. In 1996, the three most populated regions in Ethiopia were slightly below thenational average in terms of civil servants per 1,000 of population. The regions with thelargest number of civil servants per head of population were the urban areas of Harare,Addis Ababa and Dire Dawa, as well as the small, least developed regions, ofBenishangul-Gumuz and Gambela. The higher number of civil servants does not,however, compensate for the severe capacity limitations that exist in the least-developedregions of the country. The Government is making special efforts to provide appropriatetraining and capacity building to these regional administrations.

Table A2.1: Civil Service Staffing, 1991/91-1996/97(end-year figures) 1994/95 1995/96 1996/97

Federal Government 45.963 42,290 43,752Regional Government 247,489 245,426 265,198Tigray 16,635 17,338 18,802Afar 4,0672 4,067 1,898Amilara 57,010 59,345 61,281Orotmiia 79,7413 85,660 93,153Somali 5,360 5,3601 5,3601Benshan-ul/Gamuz 4,81 1 3,075 3,635SNN PS 50,000' 43,362 51,481Gambela 2,735 2,524 3,519Harari 2.697 2,698 2,706Addis Ababa 22,280 19,969 21,158Dire Dawa 2,153 2,028 2,205

Total 293,452 287,716 308,950Source: Personnel Statistics, 1988 EFY, Federal Civil Service Commission, May 1997Yotes: Figure taken froan June /995 Information

-Figzre taken fronz jne 1995 information?Siu'ee the information is not complete the toalfigure is reported by buireau

blanks inidicate thlat no officialfgigre is avalaible

5. If one were to look at professional qualifications in terms of the number of civilservants witlh a diploma and above, the regions of Beneshangul/Gumuz and Gambelawere the most under-provided. In both cases the share was about 1O percent, compared toa figure as high as 25 percent in the case of Addis Ababa, and an average for all regions(for which statistics are available) of just under 16 percent.

6. It is likely that the tasks of "administration and general services" take a highershare of the regional civil service staff in the smaller less populated regions, such as Afar,Benishangul-Gumuz, Afar, and Gambela. Naturally, this result would arise from thehigher overhead costs associated with such regions, suggesting that there are goodgrounds for these regions to receive a relatively larger share of the federal grant (a reasonthat would be further strengthened given the low tax base in these regions-see Chapter2).

Ethiopia's Civil Service 15

Box A2.1: Human Resource Management in the Civil Service Reform

There are eight components within the Human Resource Management component of the Civil ServiceRefonn which are summarized below.

Legal Framework: adoption and implementation of comprehensive Proclamation, Regulations andDirectives.Human Resource Management Information System: development and implementation of computerizedmanagement information system covering key aspects of human resource management in the civil service.Job classification and grading: development and implementation of job classification and grading systemthat allows for efficient and flexible deployment of staff whilst ensuring fair recognition of work.Remuneration and exit interviews: development of labor market surveys and arrangements for exitinterviews to provide infornation on the ability of the civil service to recruit, motivate and train necessarystaff.Staff assessment, promotion, and time management: implementation of an assessment and promotionsystem that allows fair, honest, and open evaluation of staff and their development needs, including abilityto perforn at a higher level.Recruitment, selection, transfer: implementation of improved arrangements for the recruitment,selection, and transfer of staffHuman resource planning: implementation of arrangements to ensure institutions plan their humanresource requirement on the basis of securing government objectives.Development of human resource management professional service: development of necessary humanresource manag,ement skills within the civil service.

Source: Etl2iopian Civil Service Reform: Four Year Plan, 1997-2000, May 1997

7. In recognition of the importance of the civil service in delivering services, andensuring the proper use of public funds, two major initiatives have been taken in recentyears. The first is the establishment of the Civil Service College; and the second is theHuman Resource Management component of the ongoing Civil Service Reform program.The World Bank and UNDP, along with other donors, are providing grant assistance inthe implementation of some of the components of this program.

8. Civil Service College. The Civil Service College which is based in Addis Abababegan functioning in January 1995, and was established as an autonomous highereducation institution under Proclamation No. 3/1996 of 15 February 1996. It has a multi-national permanent teaching staff, and has three main faculties-of Law, Technology,and Business & Economics. Most of the courses are of three years duration, with themajor areas being Law, Economics, Accounting, and Municipal Engineering. There arealso shorter three month Certificate Courses in Accounting. There are also plans tointroduce a course in Public Administration shortly.

9. The existing needs for strengthening the professional civil service seem to be welladdressed in the overall orientation of the training provided by the Civil Service College.However, the scale of the task facing the institution should not be underestimated. As ageneral guide, it is often suggested that about 5 percent of staff time should be spent in

16 Appendix 2

Table A2.2: Civil Servants professional status (June 1996) and training (1994/95-1997198)

No. who PercentNo. of prof. Percent of have who

Permanent civil prof. civil Those who received receivedNo. of civil servants servants attended training in training in

permanent servants with with ECSC Accounting Accountingcivil per '000 diploma diploma (1994/95- (1994/95- (1994/95-

servants pop. and above and above 1997/98) 97/98) 1997/98)Tigray 17,338 5.2 2,372 13.7 250 70 28.0Afar 4,067 3.6 na na 49 11 22.4Amhara 59.345 4.0 9,802 16.5 298 88 29.5Oromia 85,660 4.3 11,642 13.6 283 77 27.2Somali 5,360 2.7 na na 200 66 33.0

3,075 6.2 333 10.8 96 23 24.0Benshangul-Gumuz

SNNPS 43.362 3.9 6,964 16.1 404 96 23.8Garmbela 2,524 13.0 271 10.7 77 7 9.1Harari 2,698 18.8 527 19.5 39 11 28.2Addis 19,969 8.5 5.138 25.7 11 0 0.0

AbabaDire 2,028 7.3 388 19.1 12 6 50.0

DawaTotal 245,426 4.4 37,437 15.9 1,719 455 26.5Soutrce: Regional Dcvelopmeni in Ethiopia, MEDAC, February 1998

training.9 If we take say half of this figure, then this is equivalent to about 6,000 person-years of staff training per year. If we half this figure again to take account of trainingoutside the civil service college we would have a figure of 3,000 person-years-still one-third higher than the amount of training that has taken place in the civil service collegeover the last three years. The civil service, therefore, faces a daunting task ahead in termsof training its staff.

10. If one looks at individual regions, Benishangul-Gumuz and Gambela showconsiderable scope for strengthening the professional civil service in the near future. Inthe area of public expenditure management, the total number of students from each regionwith an accounting major in the annual courses of the Ethiopian Civil Service College in1994/95-1997/98 can be seen in Table A2.2. The accounting major is very stronglyconcentrated in aspects of public expenditure management including budgeting. TheEconomics major-not shown in the table-is targeted more towards the Planning andDevelopment functions for the regions. The number of accounting students from theregions can be related to the total number of students receiving training, with the largest

9This is the figure used in the UK civil service. Some private institutions have a much higher figure forstaff training-Anderson's, the management consultants have a rule of using 7 percent of staff time intraining

Ethiopia's Civil Service 17

share of public expenditure management training expected in the Dire Dawa, Somali,Harari, Amahara, and Oromia regions. Overall about one quarter of all those trained havebeen in the area of accounting.

11. The work that is planned under the HRM component is still at the preparatorystage. However, two central issues appear in all this work: the remuneration of staff; andtraining of staff. It is widely acknowledged (although official statistics are not availableat the moment) that the Civil Service is losing its high quality staff in a manner that workin key areas is being and could be hampered in the future. Some Regional States appearto have taken action in recent years to reward particular categories of staff with higherwages. However, there is an urgent need to address carefully and quickly a number ofpriority areas to ensure that government objectives as a whole can be pursued. Ofparticular note will be the remuneration of those working in the key sectors (andparticular professions within those sectors) of the priority SDPs/SIPs, namely roads,education, and health. In addition those areas where there are shortages of staff such asthe Customs Authority (which is running at 55 percent below the staffing levelrecommended) and the Privatization Agency (where there are apparently a total of 15professionals covering privatization and the return of illegally confiscated property).

12. In responding to the needs in this area some form of remuneration package needsto be prepared that brings together government objectives and market conditions. In linewith this approach key features would include: (i) wages that reflect the market positionof the staff involved, so that high quality staff can be retained and recruited; (ii) noacross-the board pay increases to all classes and categories of staff and instead focuses onparticular professions in short supply, for example, lawyers and contract specialistswithin both the Ethiopian Roads Authority and the Privatization Agency; (ii) recognizesthat there will probably be a need for the narrowing of differentials based on years ofservice-new recruits may need to be paid similar wages to those who have worked formany years if that reflects market conditions.

13. The second critical factor is that of capacity building and training. Much workhas been carried out over that last few years in enhancing the capacity of civil servants,most notably through establishment of the Civil Service College. In addition specificprograms of the government, especially in the sector development programs, areaccompanied by programs to improve capacity. However, the task is extremely large.There are around 300,000 civil servants and ensuring that all are aware of, say, thereforms in expenditure management and control will be extremely demanding: andensuring that there are sufficient skills for those who have to carry out the reforms will beeven more demanding. Considering that other reform programs in roads, education, andhealth will also require training and capacity building serves to reinforce this point.Furthermore, taking into account that out of the 300,000 or so civil servants about 1,700have attended the Civil Service College, serves to remind us that even those highlyimportant reforms have only started to address the larger issue of capacity building.

APPENDIX 3

ETHIOPIA'S RECENT TAXATION AND TARIFFREFORMS

1. The Ethiopian tax system has become more favorable to the private sector inrecent years. This is being achieved through a more or less continuous process ofreforms, based in part on findings of several background studies that have been conductedwith the donor cooperation and assistance at the initiation of the Ethiopian authorities.This appendix summarizes the main policy and institutional taxation-related reforms thathave been undertaken by the Government in the 1990s.

2. Tax Reforms. Specifically several maximum tax rates have been reduced: themaximum rate for personal income tax has been reduced from 89 percent prior to 1992 to40 percent in 1994, the maximum for business income and profit has been reduced from89 percent to 40 percent in 1994 for unincorporated firms and 35 percent for corporations,the maximum rate for mining income taxes was reduced to 35 percent, several excise taxrates were reduced, the sales tax for low income service providers was reduced from 10 to5 percent, the sales tax on imports was reduced from 24 to 12 percent, and the maximumimport tariff rate was reduced from 200 percent to 50 percent. (See Table A4. 1.) Thedeadline for the payment of the sales tax has been increased to a more manageable 7working days. The tax regime has become simpler to administer as well: the number oftax rate brackets has been reduced for the personal income tax, the business income taxand for import tariffs. The federal government also plans to consolidate the four taxes oncoffee exports into one uniform tax with a rate of 6.5 percent. There were only a few set-backs from the private sector perspective. The excise tax for Landrovers, Jeeps and other4 wheel drive vehicles was increased from 20 to 40 percent and the capital gains tax wasintroduced.

3. Tariff reforms. The recent reforms documented above will help reduce businesscosts and increase consumer purchasing power. Yet, there is a need for continued reformin the case of imports. The Government is in fact considering a further reduction in themaximum tariff rate to 40 percent by the end of 1998. There is a strong case forcontinued tariff reforms. In particular, the unweighted average of 21.5 percent militatesagainst competitive production and exports. (See Box A4. 1) The high tariff rates add toproduction costs across most sectors of the economy. This makes Ethiopian products lessdesirable in the market place both at home and overseas. High tariffs also tend toappreciate the real exchange rate, making Ethiopian exports even less attractive. Some ofthe revenue losses from reductions in tariff rates can be recovered: the number ofexemptions can be sharply reduced, zero tariffs can be replaced by low tariffs between 1and 3 percent, net tariff collections can be improved by reducing the administrative costthrough fewer bands, and domestic taxes can be increased.

20 Appendix 3

Table A4.1: Changes in Tax Regimes, 1991-1997

Brackets orExemptions Categories Tax Rate (%) Comments

Personal Income TaxPre-1992 n.a. 15 10 minimum

89 maximumAmend. 30/1992 Income up to Birr 150 9 10 minimum

50 maximumAmend. Income up to Birr 120 5 10 minimum107/1994 40 maximumBusiness Income Tax (Incorporated Firms)Pre-1994 None 1 50 all income levelsAmend. None 1 40 all income levels107/1994Amend. 36/1996 None 1 35 all income levelsBusiness Income Tax (Unincorporated Firms)Pre-1994 Income up to Birr 300 17 3 minimum

59 maximumAmend. Income up to Birr 1.200 5 10 minimum107/1994 40 maximumIncome Tax on Mining53/1993 Artisinal mining 1 45 large scale

35 small scaleProc. 23/1996 1 35 for all operations Allows Government

to acquire equity upto 2% (down from10%) free of cost inany large scaleinvestment.

Income Tax on RentalAmend. 62/1993 Birr 1,200 6 10 minimum Reintroduction of

45 maximum rental tax afternullification duringDerg regime.

Capital Gains Tax

Proc. 108/1994 First Birr 10,000 1 30 federal First introduction of10 state capital gains tax.

Sales Tax on Goods and ServicesPre- 1993 n.a. 10 Services Payments due within

12 Domestic goods 3 days of each24 Imported goods transaction.

Proc. 68/1993 17 specific products and all n.a. 5 Services with incomeservice providers income ofbelow Birr 25 daily 5 Birr 25-50 daily

Agricultural and10 essential goods

Services with income12 >Birr 25 daily

All other goods,whether domestic orimported

Amend. 77/1997 17 specific products and all n.a. Increases paymentservice providers income deadline to 7below Birr 25 daily working days from

Ethiopia 's Recent Taxation and Tariff Reforms 21

Table A4.1: Changes iin Tax Regimes, 1991-1997

Brackets orExemptions Categories Tax Rate (%) Comments

the end of eachmonth.

Excise TaxProc. 68/1993 n.a. 26 product 10 low

categories 50 median200 high

Amend. 77/1997 n.a. 26 product 10 lowcategories 50 median

150 highCustoms DutyPre- 1993 5 low

230 highProc. 69/1993 Established duty

draw-back and duty-free import schemesas incentives forexporters.

Reg. 122/1993 138 duty free items 5 low Most specific duties80 high (410 items) converted to ad-

valorem.New duty ratesbetween 5-15% formost previously dutyfree commodities.

Reg. 2/1996 169 duty free items 5 minimum Classification of60 maximum items reduced from

5,332 items to 5,294items

Coffee SurtaxPre-1993 Birr 5/quintal cess

Surtax keyed to exportprice

2 levied on exportreceipts less othertaxes

Proc. 67/1993 All pre-1993 leviesReg. 122/1993 plus new levy ofBirr

15/quintalSources: Federal Democratic Government of Ethiopia, selected federal proclamations and the Ministry of Finance,1997, ABC of Taxes in Ethiopia (1942-1996).

4. Institutional reforms. Significant reforms have been initiated, primarily at theFederal level of Government. The revenue collection departments that existed under thecentrally planned economy were structured in accordance with the needs of that centralplanning. With the move to a private oriented market economy a need arose torestructure the workings of the Inland Revenue Authority and Customs, to meet thedemands of a reformulated tax policy. With the Constitution enshrining the right of theState to raise tax revenues, the Inland Revenue Authority personnel were split betweenthe State tax authorities and the Federal revenue authority. On reorganization, theFederal revenue authority was subsequently renamed the Federal Inland RevenueAuthority (FIRA).

22 Appendix 3

IGenera Manager

Management Information Service Internal Audit Service

PR and Customer Service Planning and Tratning Service

Deputy General Manager

Tax Operations Collection and Accounting Branches Legal Administration & Finance

Depar-irsent Department Department Depanment

Audit & assess,ient Revenue Accounting & Administration Tax Appeal Personnel Administration

D.vision Consolidation Division Head Team Division

Excise & Sales Tax Revenue Collection Collection & Accounting Courts General Services

Control Disision Division Head Team Division

Irivesrigation i Tax Operations Finance

D ... sio lt Head Division

Darna Cotapilationi

Div ismo t

Figure A4.1. Organisation chart of the Federal Inland Revenue Authority

5. The organizational structure of FIRA is shown in Figure A4.1. The FIRA hasfour branch offices in addition to Addis Ababa (Head Office) located at Bahir Dar,Nazret, Awasa, and Dire Dawa. These branch operations are separate from the State TaxBureau (STB). The STB are tax offices at State level, and each region has its ownregional tax office. Where tax due to the Federal Government is difficult, or not costeffective, to collect, an agreement has been reached whereby the STB offices will collectthe tax on behalf of the FIRA in remote areas. Currently this is only done in the Tigrayregion but further cooperation is planned.

6. Prior to the reorganization, the Addis Ababa branch was separately run from theHead Office function. After the ongoing reorganization, the Addis branch will effectivelybecome the FIRA Head office. Although the operational structure has been agreed and isbeing implemented, there is no decision on staff placement at the time of writing. Incommon with other government departments, FIRA is experiencing difficulties in

Ethiopia's Recent Taxation and TariffReforms 23

recruiting new staff due to an inadequate pay and benefits package. About 86-87 percentof the taxation revenue collected by FIRA is collected through the Addis Ababa branch.

7. The Customs administration is currently undergoing a reorganization using therecommendations and outputs from the 1994 report-a modernization and reformprogram. Under this program the main Customs office at La Gare railway station inAddis Ababa, the Addis Ababa Bole International Airport and the customs post atNazeret have been reorganized-the rest is still under way. The Customs Authority Headoffice (in Addis Ababa) has been reorganized and will shortly adopt the followingstructure (Figure A4.2):

| General Manager

l Internal Audit Service l Legal Servicel

|Planning and Statistical Service|

r rDeputy General Manager ||Deputy General Manager

Operations Administration & Finance

Valuation & Enforcement Operations Administration FinanceClassification Division Division Division Division

Division

Classification Investigation & Freight & Personnel GeneralIntelligence _ Passenger _ Accounts

Valuation Customs Duty Free General Cost &L q Police l Priviledges | Services Revenue

Accounts

International Investment & Construction &Relations Duty Drawback M Maintenance

Organisation &L Management

Figure A4.2. Organogram of the Ethiopian Customs Authority

8. The regional customs offices are also organized under the above structure. Themain regional offices are located at Assosa, Dire Dawa (Airport and Railway Station),Moyale, Zala Abnesa, Makelle, Kombolecha and report for management purposes to theDeputy General Manager (Operations). The frontier posts report to the regional offices,except for Moyale which reports directly to the center since there is no Southern regionoffice.

24 Appendix 3

9. Several studies have been carried out in the taxation departments, to identify andrecommend improvements. One major step taken was the formulation of an independentFederal Government Revenue Board (FGRB) to oversee the functions of the two mainFederal departments - FIRA and Customs. 10

Tax Administration Study - Federal Inland Revenue Authority

10. In 1992, the International Monetary Fund (IMF) undertook a study of the reformsrequired to avoid undue risk to the revenue and published a list of recommendations forthe reform of the tax administration. The main points are summarized below:

FIRA Reforms Achievement to DateI Revise tax laws Consolidation reported to be in progress2 Inspection department for regional offices3 PAYE on corporate profits4 Taxation of income not related to any source Dependent on revision of tax laws5 Extend WHT on payments to non-residents6 Set up taxpayers assistance department Planned but not set up7 Enhance collection of tax related information No formal mechanism set up8 Set up tax fraud investigation department No formal mechanism set up9 Train tax auditors Not commenced10 Introduce reward scheme Not commenced11 Start searches for infornation Not commenced12 Start criminal prosecutions for tax fraud Not commenced13 Apply presumptive method of taxation Being applied but at very low rates14 Amend tax clearance certificate procedure15 Prepare instruction manuals Not prepared1 6 Comprehensive computerization Not commenced1 7 Identify and meet staffing requirements Staff requirement survey conducted, but

recommendations not fully met18 Transfer control of all excise goods to Not actioned

Customs

II. In 1995/6. consultants engaged by the United Kingdom Overseas DevelopmentAuthority (ODA now DFID) continued with the reform initiative and building on the IMF work,produced a comprehensive report of the further reforms necessary. This report was subsequentlyadopted by FIRA. On the basis of the report, a further report was prepared by FIRA whichadopted many of the recommendations, and adapted others. This FIRA report was subsequentlyapproved by the Revenue Board, and the implementation of the report's findings is nowunderway. The recommendations in summary were:

FIRA Study recommendationsAssessment and collection

I focus resources on high yielding areas

FGRB also oversees the activities of the National Lottery in Ethiopia.

Ethiopia's Recent Taxation and Tariff Reforms 25

2 review/increase presumptive taxation rates3 simplify collection procedures

Fraud control4 set up an investigation unit5 carry out in depth investigations6 authorize monetary settlements as an altemative to prosecution

Finance and accounting7 improve budget setting processes8 adopt double entry bookkeeping9 adopt flexible two line budget10 expand internal audit role to include reviews of controls and management processes

11 Adopt a new organization structure12 Allow FIRA full responsibility for human resources issues including pay structures13 Implement a taxpayer ledger card system14 Implement an information system strategy

Tax Administration Study - Customs Authority

12. The 1992 IMF study mentioned above also published a list of recommendations for thereform of the Customs administration. The main points are summarized below:

Customs Reforms Achievement to DateI Reorganize structure implementation underway2 Selective import declarations not actioned3 Bonus scheme not actioned4 Customs laboratory not actioned5 Finance police to revert to Customs The customs police are under the control of

the management of the CustomsAdministration

6 Regular training programme Actioned but needs further assistance.7 Revise Customs law Actioned8 Customs courts and compounding of Not actioned

offenses9 Streamline clearance procedures New system implemented10 Introduce training Not commenced11 Strengthen verification Not commenced12 Prepare instruction manuals Manuals of instruction prepared13 Adopt ASYCUDA Under implementation14 Exchange information with FIRA Not implemented, except for high level

exchanges15 Modernize Customs warehouse control In process16 Establish Customs zones Not implemented17 Establish anti-smuggling section Enforcement Division in place.

13. In 1994 SGS consultants were engaged to assist the Customs administration to identifyreforms required. Working with five taskforces drawn from within the Customs administration,a number of reforms were recommended in the areas of organization, human resources, control

26 Appendix 3

and classification, valuation, and management information systems. In discussions with themanagement of the Customs administration the following recommendations of the SGS Studyand subsequent implementation status were reported:

SGS Study recommendations Achievement to Date1. Implement a new organization structure A flatter organization with devolved

responsibilities has been agreed and is duefor implementation in March 1998

2. Authority for human resources issues should A job evaluation was carried out and basedbe given to the management of the Customs on the results a pay increase was authorizedadministration at a rate over and above the Civil Service

norm.

The job evaluation presented arecommended increase to the staffingcomplement, which has not yet beenimplemented.

3. Strengthen and simplify clearance and Simplified clearance procedures adopted -control systems reduced to 5 steps.

Manuals compiled.Post-import Control Section formed

4. Strengthen classification methods The World Customs Organization (WCO)Control Notes are used at the Customsstations

5. Strengthen valuation methods GATT procedures adopted.A valuation database is being compiled.

6. Implement a Management Information ASYCUDA system under test at La GareSystem Customs Station.

7. Implement a taxpayer information system All the decrees issued are beingconsolidated for publication

8. Strengthen management Managemenit training is being carried out,with five staff studying for an MBA.Job responsibilities have been agreed andare being put into place.A clieck matrix for management control hasbeen formulated.

APPENDIX 4

GOVERNMENT REVENUE AND FISCALSUSTAINABILITY OF EXPENDITURES IN ETHIOPIA

INTRODUCTION

1. As Ethiopia undertakes reform on all fronts in their recent transition towards amarket-based system and a functioning federation of regional governments, its system ofpublic revenue and structure of government expenditures are also undergoingfundamental changes. To liberalize its economy, for example, the government is seekingto reduce import tariffs significantly. While import tariffs have imparted a pronouncedanti-export bias, they have however contributed as much as a quarter of the tax revenuein Ethiopia'. Thus, the importance of import tariffs in public revenue will likely requirethat trade liberalization be coordinated with macro-fiscal adjustments, namely, acombination of trade-neutral tax increases or public expenditure reduction and a realexchange rate depreciation that is consistent with the liberalization2 .

2. Furthermore, after years of neglect, the new government is also reorienting publicspending towards much needed social investment programs (SIPs) in the areas of basichealth, education, and roads. Its capacity to increase social spending faces severe fiscalconstraints however. For example, the net present value of outstanding public andpublicly guaranteed external debt expressed as a percentage of exports of goods andservices exceeds the critical limit of 250 percent by at least 36 percentage points. Withoutquestion, the economic viability of its strategy for tax reform, increased social spending,and greater economic growth will require debt relief of some kind, like the HIPCinitiative of the World Bank and the IMF. In addition, they depend very much on howEthiopia is able to undertake macro-fiscal adjustment to offset possible revenue lossesfrom trade liberalization and to place its medium-term government expenditure program,particularly in the light of the desired expansion of social spending, in a sustainablesetting. While debt relief is an extremely important issue, its resolutions require joint andagreed actions among the Government, multilateral institutions, and donors, which willnot be the focus in this paper3 . This paper will instead examine the two latter issues: (1)

In comparison, India, which used to have one of the highest protective rates of protection, collected 24percent of tax revenue from import tariffs prior to the trade liberalization it undertook in the nineties.Ethiopia's collection rates from import tariffs are however much lower than India's 60 percent.

2See, for example, Greenaway and Milner (1991), Branson (1992), and Mitra (1992) for a detaileddiscussion of this issue.

3However, it will be looked at from the context of the reductions in debt service payments and theirimplications on the level of sustainable fiscal deficits.

28 Appendix 4

the revenue consequences of tariff liberalization, and (2) the sustainability of themedium-term public expenditure program.

THE FRAMEWORK

3. One feature that characterizes transitional economies like Ethiopia is the lack oftime-series data that are consistent with the emerging market-oriented economy. For thisreason, this paper relies on a simple general equilibrium model of an open economy,based on a modified Salter-Swan framework with imperfect substitution between foreignand domestic goods, to capture the salient aspects of fiscal policy and revenueconstraints. The framework is the 1-2-3 model described in Devarajan, Go, Lewis,Robinson, and Sinko (1997), which can be implemented by making use of little morethan basic national accounts and available revenue information. The goal is to provideillustrative rather than precise estimates of the economy-wide consequences of policyreform and the government's expenditure program. Better estimates are possible as dataimprove, which also makes plausible the construction of more elaborate models and theeconometric estimations of their parameters. Nevertheless, the 1-2-3 model, while small,captures features characteristic of developing countries like Ethiopia and a rich array oftrade and fiscal issues. A major benefit from its simplicity is the increased transparencyof the mechanisms by which a policy reform or an external shock affects the economy.Moreover, the model behaves in a similar fashion to more complex multisector models,so that it anticipates the results that can be obtained from the multisector models4

4. In this paper, the framework is also extended to look at the fiscal sustainability ofthe government expenditures and growth over the medium term in relation to anticipatedresources in Ethiopia. In simple terms, sustainability becomes an issue when anexpansionary fiscal policy occurs in a situation when the real interest rate is above thereal growth rate of an economy so that the increase in public debt will feed upon itselfand the debt level eventually become excessive in relation to exports and othermacroeconomic variables. Fiscal sustainability is therefore better viewed over time, withan explicit or implicit examination of the government's intertemporal budget. Anoverexpansion of the fiscal budget must involve either a contractionary fiscal policy inthe future (Ricardian equivalence) or greater inflation from an increase in seignoragefrom money creation. In Ethiopia, where foreign financing and external debt reschedulingand relief are critical factors, fiscal and external debt sustainability are closely linked.

5While it is feasible to employ a fully dynamic, intertemporal version of the 1-2-3 model5,a more practical, recursive (year-to-year) time-series version is adopted, focusing more onthe effects of the revenue and expenditure plans on the primary deficit of the public sectorand its financing options over the medium term.

4 Recent examples of very disaggregated CGE models include the 72-sector model for household groupsby Devarajan and Muensburger (1997)

5 See Devarajan and Go (1998).

Government Revenue and Fiscal Sustainabilitv of Expenditures in Ethiopia 29

Description of the Model

5. The list of equations in the model is presented in Table 1. On the production side,a production possibility frontier determines the efficient combinations of E and D that theeconomy can supply. This frontier is specified as a constant elasticity of transformation(CET) function with transformation elasticiity Q (Equation 1), or more specifically,

X = A, [ E PI + (I 6, )D P,

here Q =1/(p,- 1) and 1 <p, < + c. Aggregate output (X) is fixed, equivalent to

assuming full employment of factor inputs. To maximize profits, producers choose theoptimal ratio of exports to domestic goods (E/D) based on their relative prices (Equation2), i.e.,

E _(I-6 _ P_D L .p

Equation 3 arises from the homogeneity assumption or zero-profit condition.

6. On the demand side, the consumer purchases a composite commodity made up ofdomestic good D and imports M (Equatiorn 4). Imports and domestic goods are assumedto be imperfect substitutes so that the composite good is defined by a constant elasticityof substitution (CES) aggregation function of M and D, with substitution elasticity6 (Equation 4), or more specifically6

Q = Aq[6 qMAJ' +(I -6 q)Dp" q

The consumer maximizes utility or welfare by choosing an optimal ratio of M to D basedon their relative prices (Equation 5), which takes the following specifi- form:

D (I - 6 q)Pw,

where a = 1(1 - Pq) and - x < Pq < +C . In any system of expenditure equations, the

value of purchases of domestic goods and imports must equal total expenditure (Equation6). Total demand for the composite good is an aggregation of household consumption,

6 See Armington (1969).

30 Appendix 4

government consumption, and total investment (Equation 7); the determination of each ofthese final demand components is discussed below.

7. The household sector receives total income generated from production plus nettransfers and net factor income from the government and the rest of the world (Equation8). The household then saves a fixed proportion of its income and spends the rest onconsumption (Equation 9).

8. On the fiscal accounts, the government collects four broad categories of taxes: animport tariff t,,,, an export duty or subsidy t, an indirect tax on domestic sales, t, and a

direct tax rate t, (Equation 10). Public savings (budgetary deficit or surplus from current

operations) is the balance of tax revenue plus foreign grants and government expenditures(all exogenous) such as government consumption and transfers to households (Equation11).

9. In Table 1, the price equations define relationships among prices andcorresponding tax wedges. There are fixed world prices for E and M; domestic prices forE and M; the price of the domestic good D; and prices for the two compositecommodities, X and Q. The domestic prices of exports and imports include the pricewedges created by trade taxes or subsidies (Equations 12 and 13). The sales price of thecomposite good includes a sales tax (Equation 14). The expenditure accounting identitiesin Equation 3 and 6 defines the price of output and the composite good, respectively7 .Note that the system is homogeneous of degree zero in prices -- doubling all prices, forexample, leaves real demand and the desired export and import ratios unchanged. Sinceonly relative prices matter, it is necessary to define a numeraire price; in equation 15, thisis specified to be the nominal exchange rate, R in the basic setup.

10. Market-clearing equilibrium requires that: supply must equal demand for D and Q(Equation 16 and 17); the balance of trade constraint must be satisfied (Equation 18); and,total savings must equal the cost of investment (Equation 19). Equation 20 defines thesources of total savings. The complete model has 20 equations and 19 endogenousvariables. The equilibrium conditions, however, are not all independent by Walras' Law.Any one of them can be dropped and the resulting model is fully determined. models.

Trade Liberalization, Macro Balances, and Fiscal Adjustment

11. There are several modes of adjustment possible to a policy reform like tradeliberalization (or to an adverse external shock). In an economy like Ethiopia, theavailability of foreign exchange or financing is assumed to be the binding resourceconstraint. An external balance in the economy is attained when a prescribed value of the

The dual price equations for output and the composite good can also be used. However, in practice,it isoften convenient to use expenditure identities, invoking Euler's theorem for linearly homogeneousfunctions.

Government Revenue and Fiscal Sustainabilitv of Expenditures in Ethiopia 31

current account deficit in the balance-of-payments is achieved or maintained. The focusof the analysis is to bring about such external balance through a reduction of domesticabsorption using fiscal adjustment as policy instrument. The first type of adjustment is toraise taxes, mainly through an important revenue source and trade-neutral taxation (i.e.,domestic indirect taxes like a sales tax or VAT that applies to both domestic goods andimports) while keeping government expenditure constant in real terms. Since with fixedexpenditures, the government saves all additional income (whereas the private sectorsaves only part of its additional income), domestic savings is increased by transferringincome to the public sector, i.e., by increasing domestic indirect taxes. In the second typeof fiscal adjustment, the government reduces domestic demand by cutting its own non-investment expenditures. In either case, domestic savings are raised to finance thedifference between total investment and the exogenously specified current account deficitof the balance-of-payments. While the focus is on tax adjustment, the expenditureadjustment is also presented as an option. In particular, the potential loss in Tax revenue

T from a tariff reduction t,,(with no other tax changes, i.e., t,=O,t, = 0) may be

expressed as

I 0 'R (t+M)+H,R ( )+R!

where a carat over a variable is the log differentiation of the variable, denoting a small

percentage change. 0, R' is the relative weight of the tax revenue from source i and,R

hence, S0,'j = I . It can be shown that the revenue loss is equal to

T = k(o ,Q,)t,,

k(o ,Q,...) is generally a positive constant, which depends on the elasticities and otherparameters in the model so that tariff reform implies a revenue loss8 . Tax adjustmentrefers to a change in the domestic indirect tax, t,, so that the second term above, now

reflecting the compensating tax adjustment. 0,qR(i, +P, + Q), makes T =0. Expenditure

adjustment refers to a change in real government consumption G so that (P, + G) = T.

12. Moreover, the absorption contraction caused by the fiscal adjustment (tax increaseor expenditure reduction) undertaken will put downward pressure on domestic prices,causing a real depreciation of the exchange rate. This exchange rate behavior is akin tothe expenditure-switching policy necessary to remove or reduce an international tradeimbalance. As in standard macroeconomic theory, such depreciation will cause exports toexpand in order to offset the domestic contraction caused by the fiscal adjustment, such

8 See Devarajan, Go, and Li (1998) for a derivation of reduced forms for various tax structures.

32 A=endix 4

that output can be maintained at full (or base-year) employment. It will also help curtailthe expansion of imports (i.e., prevent it from becoming too cheap from the tariffreduction) in a manner consistent with the targeted macro balance. In the 1-2-3 model, thereal exchange rate is the relative price ratio of foreign (e.g. imports) and domestic goods,RER = pw,, /Pd. Given that the world price of imports is fixed,

RER=-PlDomestic inflation (deflation) leads to a real appreciation (depreciation) in the exchange

rate. It can be shown that Pd varies directly with i,:9

Where o ,,,, = is the price wedge created by t,,, .

Government Expenditures, Medium-term Growth, and Fiscal Sustainability

13. The fiscal sustainability of government expenditures in Ethiopia, especially inanticipation to the possible revenue loss from the trade reform and the expanded socialexpenditures, depend critically on four key resources over the medium term: donor orofficial grants to the government, debt relief and change in arrears based on the ParisClub aggreements, additional domestic sources of finance that do not add to governmentdebt, and possible additional borrowing based on concessionary terms like IDA loans.The first two, donor money and debt relief are exogenous while the latter two are withingovernment's policy. As long as domestic financing does not add to public debt andforeign financing is concessionary with 10 or more years of grace period, the real cost ofadditional resources will not exceed the real growth of the economy, which withcontinuing liberalization and privatization will grow with continuing efficiency, thusensuring its sustainability. An additional option is to increase the number of yearsrequired to implement the expanded social expenditures and lowering its annual cost.

14. To examine these various financing options, a time-series version of the model isemployed. For each period, the following balance-of-payment constraint is employed inplace of the current account balance, Equation 18, in Table 1. The BOP financing gapgap is the balance of trade of goods and services net of various projected (exogenous)dollar inflows. These foreign exchange inflows include net factor income to the privatesector, net factor income of the government nfty, net foreign transfers to the private

sector nftpI, net official transfers or grants to the government nftg, net short-term and

long-term capital inflows ncap, IMF credit and change in other foreign liabilities in the

Ibid.

Government Revenue and Fiscal Sustainabilit of Expenditures in Ethiopia 33

Central Bank account ofin change in the official dollar reserve reserv (endogenouslyequivalent to four month's imports), and very important in Ethiopia's medium-termfuture, the expected change in arrears and debt relief relief.

gap = pw, M - pw1.E

-nfyp -nfyg

-f 7fp - nftg

- ncap - ofin

- reserv - relief

15. We also expand the government budget to include various projected financingflows. The overall fiscal balance is the projected current and capital public expenditures,P, (G + Zg), tax revenue Tax (including new taxes), net total transfers to the privatesector (including transfers, subsidies, interest payments on domestic debt, and nontaxrevenue), donor money in birr nftg.R, privatization proceeds priv.P,, and additionalforeign financing gap.R.

Ibal = P, (G + Zg) - Tax

-P,qtrns - nftg.R

- relief.R - priv.Pl1

- gap.R

34 Appendix 4

Table 1: The 1-2-3 Model with Government and Investment

Production Government Budget(1) X = G(E,D; Q) (10) T = tm R pwm M + tS pq QD

(2) E/D5 =g 2 (Pe,P) + tY y +t' R pw' E(3) PXX = PeE+PdDs ~(11) T-PIG-trP'+ftR-S';=o

DemandQS = (, ;a Prices anid Taxe(4) Q F(M,D ;) (12) pm =(I + t') R pw'"

(5) M/DD f,(pm,pd)(I)Pe=I tRpw(6) pq QS pin M + P'DD (1 4) P= (I + t') RPw

(7) QD=C+Z+ G (15) R=I

Houselsold Budget Eauilibrium Conditions(8) Y=PXX + tr + reR (16) D0 -Ds=O(9) c P' = (Il - - ty) Y ( 17) QD _QS = 0

(18) pwnM-pweE-ft-re= B(I 9) P t Z - s = 0

(20) S= s Y+RB +Sg

Endogenous Variables: Evogenous Variables:

E: Export good pw'": World price of import goodM: Import good pwe: World price of export goodDS: Supply of domestic good t"': Tariff rateDD: Demand for domestic good tc: Export subsidy rateQS: Supply of composite good ts: sales/excise/value-added tax rateQD: Demand for composite good ty: direct tax ratePe: Domestic price of export good tr: government transfersPm: Domestic price of import good ft: foreign transfers to governmentpd: Producer price of domestic good re: foreign remittances to private sectorP': Sales price of composite good .s:Average savings ratepX: Price of aggregate output x: Aggregate outputPI: Price of composite good G: Real government demandR: Exchange rate :T: Tax revenue B: Balance of tradeS': Government savings Q: Export transformation elasticityY: Total income a : Import substitution elasticityC: Aggregate consumptionS: Aggregate savingsZ: Aggregate real investment

APPENDIX 5

STATISTICAL TABLES

Table 1. Recurrent Expenditure by Functional Classifications from 1986/87-1992/93Table 1. Recurrent Expenditure by Functional Classifications from 1993/94-1994/95Table 1. Recurrent Expenditure by Functional Classifications from 1995/96-1997/98Table l.a. Recurrent Expenditure by Functional Classifications from 1986/87-1992/93 as a % of

Total ExpenditureTable l.a. Recurrent Expenditure by Functional Classifications from 1993/94-1994/995 as a % of

Total ExpenditureTable l.a. Recurrent Expenditure by Functional Classifications from 1995/96-1997/98 as a % of

Total ExpenditureTable 2. Capital Expenditure by Functional Classifications from 1986/87-1992/93Table 2. Capital Expenditure by Functional Classifications from 1993/94-1994/95Table 2. Capital Expenditure by Functional Classifications from 1995/96-1997/98Table 2.a. Capital Expenditure by Functional Classifications from 1986/87-1992/93 as a % of

Total ExpenditureTable 2.a. Capital Expenditure by Functional Classifications from 1993/94-1994/95 as a % of

Total ExpenditureTable 2.a. Capital Expenditure by Functional Classifications from 1995/96-1997/98 as a % of

Total ExpenditureTable 3. Total Gov. Rec. Expenditure by Economic Classifications from 1986/87-1992/93Table 3. Total Gov. Rec. Expenditure by Economic Classifications from 1993/94-1994/95Table 3. Total Gov. Rec. Expenditure by Economic Classifications from 1995/96-1997/98Table 3.a. Total Gov. Rec. Expenditure by Economic Classifications from 1986/87-1992/93 as a

% of Total ExpenditureTable 3.a. Total Gov. Rec. Expenditure by Economic Classifications from 1993/94-1994/95 as a

% of Total ExpenditureTable 3.a. Total Gov. Rec. Expenditure by Economic Classifications from 1995/96-1997/98 as a

% of Total ExpenditureTable 4. Education Recurrent Expenditure by Economic Classifications from 1986/87-1992/93Table 4. Education Recurrent Expenditure by Economic Classifications from 1993/94-1994/95Table 4. Education Recurrent Expenditure by Economic Classifications from 1995/96-1997/98Table 4.a. Education Recurrent Expenditure by Economic Classifications from 1986/87-1992/93

as a % Total ExpenditureTable 4.a. Education Recurrent Expenditure by Economic Classifications from 1993/94-1994/95

as a % Total Expenditure

36 Avpendix 5

Table 4.a. Education Recurrent Expenditure by Economic Classifications from 1995/96-1997/98as a % of Total Expenditure

Table 5. Primary Education Recurrent Expenditure by Economic Classifications 1986/87-1992/93

Table 5. Primary Education Recurrent Expenditure by Economic Classifications 1993/94-1994/95

Table 5. Primary Education Recurrent Budget by Economic Classifications 1995/96-1997/98Table 5.a. Primary Education Recurrent Expenditure by Economic Classifications 1986/87-

1992/93 as a % of Total ExpenditureTable 5.a. Primary Education Recurrent Expenditure by Economic Classifications 1993/94-

1994/95 as a % of Total ExpenditureTable 5.a. Primary Education Recurrent Budget by Economic Classifications 1995/96-1997/98 as

a % of Total ExpenditureTable 6. Health Recurrent Expenditure by Economic Classifications from 1986/87-1992/93Table 6. Health Recurrent Expenditure by Economic Classifications from 1993/94-1994/95Table 6. Health Recurrent Expenditure by Economic Classifications from 1995/96-1997/98Table 6.a. Health Recurrent Expenditure by Economic Classifications from 1986/87-1992/93 as a

% of Total ExpenditureTable 6.a. Health Recurrent Expenditure by Economic Classifications from 1993/94-1994/95 as a

% of Total ExpenditureTable 6.a Health Recurrent Budget by Economic Classifications from 1995/96-1997/98 as a %

Total ExpenditureTable 7. Primary Health Recurrent Expenditure by Economic Classifications 1986/87-1992/93Table 7. Primary Health Recurrent Expenditure by Economic Classifications 1993/94-1994/95Table 7. Primary Health Recurrent Expenditure by Economic Classifications 1995/96-1997/98Table 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1986/87-

1992/93 as a % of Total ExpenditureTable 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1993/94-

1994/95 as a % of Total ExpenditureTable 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1995/96-

1997/98 as a % of Total ExpenditureTable 8. Agriculture Recurrent Expenditure by Economic Classifications 1986/87-1992/93Table 8. Agriculture Recurrent Expenditure by Economic Classifications 1993/94-1994/95Table 8. Agriculture Recurrent Expenditure by Economic Classifications 1995/96-1997/98Table 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1986/87-1992/93

as a % of Total ExpenditureTable 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1993/94-1994/95

as a % of Total ExpenditureTable 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1995/96-1997/98

as a % of Total ExpenditureTable 9. Transport Constructions Recurrent Expenditure by Economic Classifications 1986/87-

1992/93

Statistical Tables 37

Table 9. Transport Constructions Recurrent Expenditure by Economic Classifications 1993/94-1994/95

Table 9. Transport Constructions Recurrent Expenditure by Economic Classifications 1995/96-1997/98

Table 9.a. Transport Constructions Recurrent Expenditure by Economic Classifications from1986/87-1992/93 as a % of Total Expenditure

Table 9.a. Transport Constructions Recurrent Expenditure by Economic Classifications from1993/94-1994/95 as a % of Total Expenditure

Table 9.a. Transport Constructions Recurrent Budget by Economic Classifications from 1995/96-1997/98 as a % of Total Expenditure

Table 10. Capital Expenditure by Economic Classifications from 1986/87-1997/98Table 11. Education Capital Expenditure by Economic Classifications from 1986/87-1997/98Table 12. Health Capital Expenditure by Economic Classifications from 1986/87-1997/98Table 13. Agriculture Capital Expenditure by Economic Classifications from 1986/87-1997/98Table 14. Transport Constructions Capital Expenditure by Economic Classifications from

1986/87-1997/98Table 15. Federal and Regional Governments Recurrent Actual Expenditure for 1993/94Table 16. Federal and Regional Governments Recurrent Actual Expenditure for 1994/95Table 17. Federal and Regional Governments Recurrent Actual Expenditure for 1995/96Table 18. Federal and Regional Governments Recurrent Preliminary Expenditure for 1996/97Table 19. Federal and Regional Governments Recurrent Budget for 1997/98Table 20. Federal and Regional Governments Capital Actual Expenditure for 1993/94Table 21. Federal and Regional Governments Capital Actual Expenditure for 1994/95Table 22. Federal and Regional Governments Capital Actual Expenditure for 1995/96Table 23. Federal and Regional Governments Capital Preliminary Expenditure for 1996/97Table 24. Federal and Regional Governments Capital Budget for 1997/98Table 25. FY 1993/94 Regional Governments Revenue, Expenditure and Budget TransfersTable 26. FY 1994/95 Regional Governments Revenue, Expenditure and Budget TransfersTable 27. FY 1995/96 Regional Governments Revenue, Expenditure and Budget TransfersTable 28. FY 1996/97 Regional Governments Revenue, Expenditure and Budget TransfersTable 29. FY 1997/98 Regional Governments Revenue, Expenditure and Budget TransfersTable 30. Capital Expenditure by Sources of Finance from 1986/87-1997/98Table 31. Government Revenue Performance from 1986/87-1997/98Table 32. Federal and Regional Governments Revenue for 1993/94Table 33. Federal and Regional Governments Revenue for 1994/95Table 34. Federal and Regional Governments Revenue for 1995/96Table 35. Federal and Regional Governments Preliminary Revenue Estimate for 1996/97Table 36. Federal and Regional Governments Revenue Estimate for 1997/98Table 37. Ethiopia: Selected Macroeconomic Indicators from 1984-1998

38 Appendix 5

CODE RECURRENT EXPENDITURE CODE DESCRIPTIONS

6100 PERSONAL SERVICES6101 Civil Salaries6102 Civil Allowances6103 Military and Police Pay6104 Military and Police Allowances6202 Traveling, Subsistence and Transportation

6200 NON-PERSONAL SERVICES6201 Public Utilities Services6203 Printing and Advertising6204 Repairs and Maintenance of Premises and Equipment6205 Repairs and Maintenance of Motor Vehicles6206 Rentals for Building and Equipment6207 Tax6210 Miscellaneous Contractual Services

-5300 MATERIALS AND SUPPLIES6301 Food Stuffs6302 Medical Supplies and Equipment6303 Educational Supplies6304 Uniforms, Clothing, Bedding6305 Petrol and Lubricants6306 Office Supplies6307 Other Materials and Supplies

6400 GRANTS, CONTRIBUTIONS AND OTHER CURRENT TRANSFERS6401 Grants to Individuals6402 Grants to Institutions6403 Contribution to International organization6411 Civil Pension Payment6412 Military Pension Payment6413 Daregot /Supplementary Pension Payment/6425 Price Subsidy6431 Retained Revenue6451 External Debt Principal6453 External Debt Interest Payment6457 Domestic Debt Principal6458 Domestic Debt Interest Payment

6500 PURCHASE OF MOTOR VEHICLES AND EQUIPMENT6501 Purchase of Motor Vehicles

Statistical Tables 39

6502 Purchase of Equipment

6600 MILITARY CONSTRUCTIONS AND EQUIPMENT6601 Military Construction and Equipment6602 Arms and Ammunition

CODE CAPITAL EXPENDITURE CODE DESCRIPTIONS

8101 Feasibility and Other Studies8102 Engineering Designs8201 Residential Buildings8202 Non-Residential Buildings8203 Land Preparation and Other Constructions (Roads, Dams, Bridges, etc.)8204 Machinery and Equipment (Bulldozers, Tractors etc.)8205 Transport Machinery (Motor Vehicles)8206 Office Equipment8207 Livestock8301 Project Management and Supervision8302 Direct Labor Cost8303 Project Operating Costs8304 Financial Costs (Interest, Commission, Insurance & Others)8305 Taxes8401 Capital Contribution8402 Debt and Advance Payments8403 Capital Grants8404 Compensation Payments8000 To be allocated when information is available

REGIONS

Region 1 TigrayRegion 2 AfarRegion 3 AmharaRegion 4 OromiyaRegion 5 SomaliRegion 6 Benshangul-GumuzRegion 7-11 South Nation Nationalities PeopleRegion 12 GambellaRegion 13 HarariRegion 14 Addis AbabaRegion 15 Dire Dawa

Table 1. Recurrent Expenditure by Functional Classifications from 1986/87-1992/93In Million Birr

86/87 87188 88/89 89/90 90/91 91/92 92193 92193

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVISED ACTUAL

EXPEND. EXPEND EXPEND EXPEND EXPEND EXPEND BUDGET EXPEND

GENERAL ADMINISTRATION 347 364 357 395 318 382 509 482

Organs of State 75 86 93 99 78 148 103 100

Justices and Judiciary 14 15 16 19 19 19 22 25

Public Order & Security 159 159 124 158 108 93 172 148

Genera/Services 98 103 124 119 113 123 213 209

DEFENCE 1,011 1,351 1,674 1,872 1,684 753 679 681

31

ECONOMIC INFRASTRUCTURE 58 66 62 63 57 72 109 107

Transport & Communications I 1 1 2 2 1 22 22

Urban Development & Construction 57 65 61 61 55 71 87 85

oAv Roads Constnrulions 40 50 47 50 45 47 59 59

OTHER ECONOMIC SERVICES 103 131 152 166 164 172 239 228

Agriculture & Water Resources 80 107 118 129 121 135 182 174

obwAgriculture 69 93 104 114 106 116 156 150

Industry 6 6 6 7 6 6 9 9

Mines & Energy 5 5 6 6 15 7 20 19

Trade & Tourism 12 13 14 15 13 14 15 15

Economic Development Studies 8 9 8 10 14 12

EDUCATION 379 406 426 456 447 490 620 604

otw Primary Education 251 269 288 299 294 327 410 408

HEALTH 111 118 126 133 128 152 198 189

ohw Primary Health 21 23 25 27 28 41 54 50

OTHER SOCIAL SERVICES 89 67 86 70 66 75 171 166

CuHure & Sports 13 13 12 13 13 1 4 20 19

Labour & Social Welfare 26 23 36 30 32 27 39 39

Relief & Rehabilitation 50 32 38 26 21 33 112 108

OTHERS 521 917 904 689 771 1,158 977 977

Pension Payments 124 130 140 158 146 194 228 228

IntemalDebts 152 157 164 180 213 246 409 409

Extemal Debts 50 88 84 47 55 61 121 122

Subsidies 57 69 105 92 62 60 6 6

oAv Fertilizer

Miscellaneous 3 6 5 4 7 190 80 60

Extemal Assistance 134 467 405 207 289 407 133 133

Safety Nets

TOTAL EXPENDITURES 2.620 3,420 3,786 3,843 3,636 3,254 3,503 3,435

Table L Recurrent Expenditure by Functional Classifications from 1993/94 - 1994/95In Million Birr

93/94 93/94 93/94 93/94 93/94 93/94 94/95 94/95 94/95 94/95 94/95 94/95

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL

BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND. BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND.

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER

GENERAL ADMINISTRATION 692 397 295 690 363 327 773 440 333 922 540 382

OrgansofState 127 107 21 151 108 42 142 116 26 256 182 74

Justices and Judiciary 53 40 14 45 38 8 61 47 14 59 50 9

PublicOrder& Security 246 167 79 213 138 74 259 183 76 244 176 68

General Services 266 84 182 281 78 203 310 94 217 364 133 231

DEFENCE 694 694 663 663 706 706 737 0 737

ECONOMIC INFRASTRUCTURE 128 38 90 136 31 105 156 38 117 164 51 113

Transpt & Communications 6 5 2 26 9 17 9 7 2 10 10 1

UrbanDevelopment&Construction 122 33 88 110 22 88 147 31 116 153 41 112

otwRoads Constructions 79 11 69 75 2 73 118 10 109 114 7 107

OTHER ECONOMIC SERVICES 365 262 103 310 232 78 418 316 102 403 322 81

Agriculture & Water Resources 304 238 66 250 209 41 351 288 63 337 292 45

o/wAgriculture 228 189 40 192 165 27 259 216 42 237 210 28

Industry 14 8 6 14 8 6 15 10 5 16 11 5

Mines & Energy 14 4 10 18 4 14 18 5 14 18 5 13

Trade&Tourism 23 12 11 20 12 8 22 14 8 23 15 8

EconomicDevelopmentStudies 10 10 8 0 8 11 11 10 0 10

EDUCATION 825 709 116 741 628 113 885 774 111 863 756 107

o0w Primary Education 563 561 2 481 479 2 606 604 2 562 560 1

HEALTH 303 253 50 281 229 52 346 286 59 310 263 47

o/v PrimaryHealth 118 115 3 95 90 5 138 132 6 95 93 2

OTHER SOCIAL SERVICES 134 44 90 190 52 138 165 48 117 229 53 176

Culture& Sports 26 16 11 26 15 11 28 17 12 30 19 10

Labor&SocialWelflare 45 11 34 54 22 32 47 12 35 51 15 36

Relief & Rehabilitation 63 18 45 i11 16 95 89 19 70 148 18 130

OTHERS 1,439 141 1,297 1,389 154 1,234 1,694 164 1,531 1,588 160 1,428

Pension Payments 241 141 100 275 154 120 294 164 130 274 160 114

Intemal Debts 585 585 810 810 666 666 597 597

External Debts 170 170 147 147 251 251 242 242

Subsidies 50 50 85 85 152 152 150 150

olv Fertilizer 50 50 49 49 152 152 150 150

Miscellaneous 140 140 18 18 257 257 112 112

ExtrnalAssistance 0 0 53 53 0 214 214

Safety Nels 253 253 0 75 75 0 0

TOTAL EXPENDITUJRES 4,580 1,t45 2,734 4,400 1,689 2,711 5,142 2,066 3,076 5,216 2,145 3,071

Table 1. Recurrent Expenditure by Functional Classifications from 1995/96 - 1997/98In Million Birr

95t96 95/96 95/96 1995/96 1995/96 1995/96 96/97 96197 96197 96/97 96/97 96/97 97/98 97/98 97t98

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED PRE ACT PRE ACT PRE ACT REVISED REVISED REVISED

BUDGET BUDGET BUDGET EXPeND. EXPEND EXPEND BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND. BUDGET BUDGET BUDGET

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL 1/ REGIONAL CENTER NATIONAL REGIONAL CENTER

GENERAL ADMINISTRATION 835 484 351 1,177 742 436 1,033 622 411 1,021 620 401 1,226 768 459

Organsol State 172 132 40 343 268 75 209 161 47 232 178 54 283 232 51

Justices and Judiciary 65 54 12 67 56 11 354 268 86 230 149 81 275 178 97

Public Order& Security 264 188 76 347 240 108 85 60 25 188 165 23 218 194 24

General Services 334 109 225 420 178 242 386 132 253 371 128 243 451 164 287

DEFENCE 742 742 772 0 772 782 782 787 0 787 847 0 847

ECONOMIC INFRASTRUCTURE 158 44 114 166 48 118 184 53 131 181 49 131 214 72 142

Transport&Communications 11 9 1 11 10 1 10 9 2 10 9 1 13 10 2

UrbanDevelopment&Construction 147 34 113 155 38 117 173 44 129 171 40 130 201 62 139

oAwRoadsConstuctiGons 120 9 111 118 10 108 134 12 122 160 38 122 162 30 132

OTHER ECONOMIC SERVICES 467 370 97 454 358 97 499 383 115 483 386 97 565 424 140

Agriculture & Water Resources 398 338 60 379 325 54 417 345 72 414 352 62 477 387 90

otw Agricuiluke 364 321 44 318 263 35 370 316 54 324 324 412 347 65

Industry 18 12 6 18 10 8 35 24 11 31 21 11 34 23 11

Mines&Energy 18 5 13 24 8 16 23 8 15 19 7 12 23 8 16

Trade & Tourism 22 15 7 22 15 7 10 7 3 10 6 4 11 6 4

Eonomtc Development Studies 11 11 12 0 12 13 0 13 9 9 20 0 20

EDUCATION 945 835 111 941 834 107 1,016 869 147 1,012 881 132 1,150 970 180

o0w Primary Education 644 642 2 625 624 2 653 650 3 nla nla nla 715 713 3

HEALTH 361 305 57 328 271 57 363 302 61 337 273 64 398 336 62

Otw Primary Heafth 138 137 1 94 94 0 136 135 1 n/a nla n/a 142 141 1

OTHER SOCIAL SERVICES 160 54 106 153 50 103 117 53 64 133 56 77 124 65 69

Cuture&Sports 32 20 11 28 16 11 19 15 4 21 16 5 22 16 6

Labor&SocialWetare 49 15 33 52 15 37 52 16 36 53 18 35 63 24 39

Relief & Rehabititation 79 19 61 73 19 55 46 22 24 59 21 38 39 25 14

OTHERS 1,580 202 1,378 1,591 169 1,422 1,661 242 1,418 1,394 212 1183 1,583 274 1309

PensionPayments 300 158 142 291 168 123 311 161 150 312 171 141 321 164 156

Internal Debts 636 636 610 610 568 568 597 597 534 534

External Debts 356 356 313 313 345 345 283 283 376 376

Subsidies 50 50 174 174 100 100 0 0

o1w Fertiteer 50 50 152 152 100 100 0 0

Miscellaneous 213 44 170 49 1 48 328 82 246 202 41 161 352 110 243

External Assistance 0 143 143 0 0 0

Safety Nets 25 25 12 12 10 10 0 0

TOTAL EXPENDITURES 5,249 2,293 2,956 5,583 2,471 3,112 5,684 2,525 3,130 5,349 2477 2871 6,106 2,909 3,197

ITab J.L. Recurrent Expenditure by Functional Classifications from 19867-1992/93As a Shre of Total Expenditure

_8687 87188 88/89 89190 90191 91/92 9293 92193

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVISED ACTUAL

EXPEND. EXPEND. EXPEND. EXPEND. EXPEND. EXPEND. BUDGET EXPEND.

GENERAL AIMNISTRATION 13.2% 10.7% 9.4% 10.3% 8.7% 11.8% 14.5% 14.0%

Organof State 2.9% 2.5% 2.5% 26% 2.1% 45% 2.9% 2.9%

Justices ard Judiciary 0.5% 0.4% 0.4% 0.5% 0.5% 0.6% 0.6% 0.7%

PubikcOrder&Security 6.1% 4.7% 3.3% 4.1% 3.0% 2.9% 4.9% 4.3%

GeneralServices 3.8% 3.0% 3.3% 3.1% 3.1% 3.8% 6.1% 6.1%

DEFENCE 38.6% 39.5% 44.2% 48.7% 46.3% 23.1% 19.4% 19.8%

ECONOMIC INFRASTRUCTURE 2.2% 1.9% 1.6% 1.6% 1.6% 2.2% 3.1% 3.1%

Transport & Communications 0.0% 0.0% 0.0% 01% 0.1% 0.0% 0.6% 0.6%

Urban Development & Construction 2.2% 1.9% 16% 1.6% 1.5% 2.2% 2.5% 2.5%

oha Roads Constructions 15% 1.5% 1.3% 1.3% 1.2% 14% 1.7% 1.7%

OTHER ECONOMIC SERVICES 3.9# 3.8% 4.0% 4.3% 4.5% 5.3% 6.8% 6.6%

Agricufture & Water Resources 3.1% 3.1% 31% 3.4% 33% 42% 5.2% 51%

ohv Agriculture 2.6% 27% 2.7% 3.0% 2.9% 3.6% 44% 4.4%

Industry 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.3% 0.3%

Mines & Energy 0.2% 0.2% 0.2% 0.2% 0.4% 0.2% 0.6% 0.6%

Trade & Tourism 0,5% 0.4% 0.4% 0.4% 0.4% 0.4% 0 4% 04%

Economic Devetopment Studies 0.0% 0.0% 0.2% 0.2% 02% 0.3% 04% 0.3%

EDUCATION 14.5% 11.9% 11.2% 11.9% 12.3% 15.1% 17.7% 17.6%

oNvPrimaryEducation 9.6% 7.9% 76% 7.8% 8.1% 10.1% 117% 11.9%

HEALTH 4.2% 3.4% 3.3% 3.5% 3.5% 4.7% 5.7% 5.5%

Olw Primary Heatth 0.8% 0.7% 0.7% 0.7% 0.8% 12% 1.5% 14%

OTHER SOCIAL SERVICES 3.4% 2.0% 2.3% 1.8% 1.8% 2.3% 4.9% 4.8%

Cuture & Sports 0.5% 0.4% 0.3% 0.3% 0.4% 0.4% 0.6% 0.6%

Labor Social Welfare 1.0% 0.7% 1.0% 0.8% 0.9% 0.8% 1.1% 1.1%

Relief&Rehabildation 1.9% 0.9% 1.0% 07% 0.6% 1.0% 3.2% 3.1%

OTHERS 19.9% 26.8% 23.9% 17.9% 21.2% 35.6% 27.9% 28.5%

Pension Payments 4.7% 3.8% 3.7% 4.1% 4.0% 6,0% 6.5% 6.6%

Internal Debts 5.8% 4.6% 4.3% 4.7% 59% 7,6% 11.7% 11.9%

Extemal Debts 1.9% 2,6% 2.2% 1.2% 1.5% 1.9% 3.5% 3.5%

Subsidies 2.2% 2.0% 2.8% 2.4% 1.7% 1.8% 0.2% 0.2%

ole Fertilizer 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Miscellaneous 0e1% 0.2% 0.1% 0.1% 0.2% 5.8% 2.3% 2.3%

External Assistance 5.1% 13.7% 10.7% 5.4% 7.9% 12.5% 3.8% 3.9%

Saoety Nets 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

TOTAL EXPENDITURES 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

TaWS._..La Recurrent Expenditure by Functional Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

93/94 93/94 93/94 93'94 93/94 93/94 94/95 94595 94/95 94/95 94/95 94195

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL

BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND. BUDGET BUDGET BUDGET EXPEND. EXPEND EXPEND.

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER

GENERAL ADMINISTRATION 15.1% 21.5% 10.8% 15.7% 21.5% 12.1% 15.0% 21.3% 10.6% 17.7% 25.2% 12.4%

Organs of Slate 2 8% 58% 0.8% 3 4% 6 4% 16% 2 8% 5 6% 08% 4.9% 85% 2.4%

usticsand judiay 12% 21% 05% 10% 22% 03% 12% 23% 0.5% 11% 2.3% 0.3%

PublicOrder&Seciiity 54% 91% 2.9% 48% 82% 27% 5.0% 89% 25% 4.7% 82% 2.2%

Gwteral Services 5.8% 4.5% 6.7% 6 4% 46% 7 5% 60% 4 5% 7 0% 7 0% 6.2% 7 5%

DEFENCE 15.1% 0.0% 25.4% 15.1% 0.0% 24.5% 13.7% 0.0% 22.9% 14.1% 0.0% 24.0%

ECONOMIC INFRASTRUCTURE Z.% 21% J.3% 31% 1.8% 3.9% 3.0% 1.9% 3.8% 3.1% 2.4% 3.7%

Trreorl&Coimmrcatmons 0.1% 0.3% 0.1% 06% 05% 0.6% 02% 03% 00% 02% 05% 00%

Urban Devtpmennt t. Conruction 2.7% 1 8% 32% 2.5% 13% 32% 2.9% 15% 3 8% 29% 1.9% 3.7%

oM RoadsCotnsructions 1.7% 06% 25% 1.7% 0.1% 27% 23% 05% 35% 22% 03% 3.5%

OTHER ECONOMIC SERVICES 8.0% 14.2% 3.8% 7.0% 13.7% 2.9% 8.1% 15.3% 3.3% 7.7# 15.0% 2.6%

Agticuture&V*IerResourres 66% 12.9% 24% 57% 12.4% 15% 68% 139% 21% 65% 136% 1.5%

oAwAgicuure 5.0% 10.2% 14% 44% 98% 10% 50% 10.5% 14% 46% 9e% 0.9%

Induslry 03% 04% 02% 03% 05% 0.2% 03% 05% 02% 03% 0.5% 02%

Mw1es& Energy 0.3% 0.2% 04% 0.4% 02% 05% 0.4% 02% 04% 0.3% 02% 04%

Trade&Touri m 0.5% 07% 0.4% 05% 0.7% 03% 0.4% 0.7% 03% 0.4% 07% 02%

Ecormmic DeselopmernlStudies 0.2% 00% 04% 0.2% 0.0% 0.3% 02% 00% 04% 02% 0.0% 03%

EDUCATION tt1.0% 3tt.4% 4.2% 1t.8% 37.2% 4.2% 17.2% 37.5% 3.8% 16.5% 35.2% 3.5%

cOwPritntyEductmn 12.3% 304% 0.1% 10.9% 28.4% 0.1% 118% 292% 01% 108% 26.1% 00%

HEALTH 6.4% 1.7% 1.s% 6.4% 13.8% 1.9% 6.7% 13.9% 1.9% 5.9% 1Z3% 1.5%

'hv Prwnry HeaNh 26% 62% 01% Z2% 5.3% 0.2% 27% 64% 02% 1 8% 44% 0.0%

OTHER SOCUAL SERVICES 2.9% 24% 3.3% 4.3% 3.1% 5.1% 3.2% 2.3% 3.8% 4.4% Z5% 5.7%

Cult" &Spoets 0.6% 0.8% 04% 0.6% 0.9% 04% 0.6% 08% 04% 06% 0.9% 03%

Labor&Social Warea 1.0% 0.6% 1.2% 1.2% 13% 1.2% 09% 06% 11% 1.0% 07% 12%

ReIie&Rehabugtion 14% 1.0% 1.6% 25% 0.9% 35% 1.7% 0.9% 23% 2.8% 08% 42%

OTHERS 31.4% 7.7% 47.4% 31.6% 9.1% 45.5% 33.0% 7.9% 49.8% 30.5% 7.5% 46.5%

PeasmA Payenwt 5.3% 7.7% 3.7% 62% 91% 4.4% 57% 7.9% 4.2% 5.3% 75% 37%

kmwalD Deb 12.8% 00% 21.4% 18.4% 00% 29.9% 13.0% 00% 217% 11.4% 00% 194%

Extemarl Dr 37% 0.0% 62% 33% 0.0% 54% 49% 00% 81% 46% 00% 79%

Subsidies 11% 0.0% 1.8% 19% 0.0% 3.1% 3.0% 0.0% 49% 2.9% 00% 49%

o/wFetrWler 1.1% 0.0% 18% 11% 0.0% 1.8% 30% 00% 49% 29% 00% 49%

Miscllaneou 3.1% 00% 5.1% 04% 0.0% 07% 50% 00% 8.3% 21% 00% 36%

ExtenulAssisnca 0.0% 00% 00% 1.2% 00% 2.0% 00% 00% 0.0% 4.1% 00% 70%

Saety Nets 5.5% 0.0% 93% 0.0% 0.0% 00% 15% 0.0% 24% 0.0% 00% 0.0%

TOTAL EXPENDITURES 100.0% 1*0.0.0% 00.0% 100.0% tt0..% 110.0% 100.0% 100.0% 101.0% 100.0% 100.0% 100.0%

Table l.a. Recurrent Expenditure by Functional Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

95/96 95/96 95/96 1995/96 1995/96 1995/96 96/97 96/97 96/97 96/97 96/97 96/97 97/98 97/98 97198

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED PRE ACT PRE ACT PRE ACT. REVISED REVISED REVISED

BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND BUDGET BUDGET BUDGET

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL 1/ REGIONAL CENTER NATIONAL REGIONAL CENTER

GENERAL ADMINISTRATION 15.9% 21.1% 11.9% 21.1% 30.0% 14.0% 18.3% 24.6% 13.1% 19.1% 25.0% 14.0% 20.1% 26.4% 14.3% >

Organs of State 3 3% 5 8% 1 3% 6 2% 10 9% 2 4% 3 7% 6 4% 1 5% 4 3% 7 2% 1 9% 4 6% 8 0% 16% _

Justices and Judiciary 1 2% 2 3% 0,4% 1 2% 2 3% 0 3% 6 3% 10.6% 2 7% 4 3% 6 D% 2 8% 4 5% 6.1% 30% 0

Public Order & Security 5 0% 8 2% 2 6% 6 2% 9 7% 3 5% 1 5% 2 4% 0 8% 3 5% 6 6% 0 8% 3 6% 6 7% 0.7% ZS.

General Services 6 4% 4 8% 7 6% 7 5% 7.2% 7 8% 6 8% 5 2% 8 1% 6 9% 5 2% 8 5% 7 4% 5 6% 9.0% ce

DEFENCE 14.1% 0.0% 25,1% 13.8% 0.0% 24.8% 13.8% 0.0% 25.0% 14.7% 0.0% 27.4% 13.9% 0.0% 26.5%

ECONOMIC INFRASTRUCTURE 3.0% 1.9% 3.9% 3.0% 1.9% 3.8% 3.2% 2.1% 4.2% 3.4% 2.0% 4.6% 3.5% 2.5% 4.4%

Transport & Communications 0.2% 04% 00% 0.2% 04% 00% 02% 04% 00% 02% 04% 00% 02% 0.3% 0.1%

Urban Development & Construction 2.8% 1.5% 38% 28% 1 5% 3.8% 31% 1 7% 41% 32% 1 6% 45% 33% 21% 44%

o/w Roads Constructions 2.3% 04% 37% 21% 04% 35% 2.4% 05% 39% 30% 15% 4.2% 27% 10% 41%

OTHER ECONOMIC SERVICES 8.9% 16.2% 3.3% 8.1% 14.5% 3.1% 8.8% 15.2% 3.7% 9.0% 15.6% 3.4% 9.3% 14.6% 4.4%

Agriculture & Water Resources 76% 147% 20% 68% 13.1% 1 7% 74% 137% 23% / 7% 142% 22% 78% 133% 2.8%

o/w Agriculture 6.9% 140% 1.5% 5 7% 11.4% 11% 65% 12.5% 17% 61% 131% 00% 68% 11.9% 2.0%

Industry 0.3% 0.5% 0.2% 0.3% 04% 0.3% 0.6% 0 0% 04% 0 6% 0 8% 0 4% 0 6% 0.8% 0 3%

Mines & Energy 0.3% 0.2% 0.4% 0.4% 0.3% 0.5% 0 4% 0 3% 0 5% 0 4% 0 3% 0.4% 04% 0 3% 0.5%

Trade&Tourism 0.4% 0.6% 0.2% 04% 06% 0.2% 02% 03% 01% 02% 02% 01% 02% 02% 01%

Economic Development Studies 0.2% 00% 04% 02% 00% 04% 02% 00% 04% 02% 0.0% 03% 03% 0.0% 0.6%

EDUCATION 18.0% 36.4% 3.7% 16.9% 33.7% 3.5% 18.0% 34.4% 4.7% 18.9% 35.5% 4.6% 18.8% 33.3% 5.6%

olwPrimaryEducation 12.3% 28.0% 01% 11.2% 252% 01% 11.5% 258% 01% n/a n/a nra 11.7% 24.5% 01%

HEALTH 6.9% 13.3% 1.9% 5.9% 11.0% 1.8% 6.4% 12.0% 2.0% 6.3% '11.0% 2.2% 6.5% 11.5% 1.9%

01w Primary Health 2.6% 60% 0.0% 1.7% 3.8% 0.0% 24% 5.3% 00% n/a n/a n/a 2.3% 48% 00%

OTHER SOCIAL SERVICES 3.0% 2.4% 3.6% 2.7% 2.0% 3.3% 2.1% 2.1% 2.1% 2.5% 2.3% 2.7% 2.0% 2.2% 1.8%

Culture & Sports 0.6% 0.9% 04% 05% 07% 0.4% 0.3% 06% 01% 04% 07% 02% 04% 05% 02%

Labor&SocialWetfare 09% 07% 1.1% 0.9% 0.6% 1.2% 09% 06% 11% 10% 07% 12% 10% 0.8% 1.2%

Relief & Rehabilitation 1.5% 0.8% 2.0% 1 3% 0.8% 1.8% 0 8% 0.9% 08% 11% 09% 1 3% 0.6% 09% 04%

OTHERS 30.1% 8.8% 46.6% 28.5% 6.8% 45.7% 29.4% 9.6% 45.3% 26.1% 8.6% 41.2% 25.9% 9.4% 40.9%

Pension Payments 5.7% 6.9% 4.8% 5.2% 6.8% 3.9% 5.5% 6.4% 4.8% 58% 69% 49% 52% 5.6% 4.9%

IntemalDebts 121% 0.0% 21.5% 10.9% 0.0% 19.6% 10.0% 0.0% 18.1% 11.2% 00% 20.8% 8.7% 0.0% 16.7%

ExternalDebts 6.8% 0.0% 12.0% 5.6% 00% 101% 6.1% 0.0% 110% 53% 00% 9.9% 6.2% 00% 11.8%

Subsidies 1.0% 00% 1.7% 3.1% 0.0% 5.6% 1.8% 0.0% 3.2% 00% 00% 00% 0.0% 0.0% 0.0%

o0w Fertilizer 1.0% 0.0% 1.7% 2.7% 0.0% 4.9% 1.8% 0.0% 3.2% 00% 0.0% 0.0% 0.0% 0.0% 0.0%

Miscellaneous 4.1% 1.9% 57% 0.9% 0.0% 1.5% 5.8% 3.2% 79% 38% 1.7% 5.6% 5.8% 3.8% 7.6%

Extemal Assistance 0.0% 0.0% 0.0% 2.6% 0.0% 4.6% 00% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Safety Nets 0o5% 0.0% 0.8% 0.2% 0.0% 0.4% 0.2% 0.0% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

TOTAL EXPENDITURES 100.0% 100.0% 100.0% 100.0% 1fl.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 2. Capital Expenditure by Functional Classifications from 1986/87-1992/93In Million Birr

86/87 87/88 88/89 89/90 90/91 91/92 92/93 92/93

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVISED ACTUAL

EXPEND EXPEND EXPEND. EXPEND EXPEND EXPEND BUDGET EXPEND

ECONOMIC DEVELOPMENT 921 1,004 1,289 1,156 943 677 2,107 1,164

AGRICULTURE DEVELOPMENT 318 326 256 312 243 152 723 324

NATURAL RES. & SETTLEMENT 153 150 268 236 206 210 550 315

MINING 77 116 156 115 107 70 172 66

ENERGY 237 192 217 128 113 69 215 80

INDUSTRY 101 190 342 316 254 147 379 310

TRADE & TOURISM 21 2 4 8 7

FINANCIAL AGENCIES 14 28 45 50 21 29 60 60

ECONOMIC INFRASTRUCTURE 224 183 381 144 148 133 602 337

TRANSPORT CONSTRUCTION 112 108 93 55 74 64 303 196

o/w Roads 63 48 53 29 34 19 112 102

BUILDING CONSTRUCTION 12 6 24 5 4 2 2 1

TRANSPORT & COMM 100 68 265 83 70 68 296 140

EDUCATION 40 42 59 39 43 38 194 141

o/w Primary Education 10 12 11 8 10 9 66 5

HEALTH 36 37 44 42 32 37 98 67

o/w Primary Health 14 14 15 21 14 16 32 17

OTHER SOCIAL DEVELOPMENT 116 107 117 30 25 16 127 50

URBAN DEV & HOUSING ' 15 13 22 24 21 14 39 25

INFORMATION & NAT. GUIDANCE 2 3 7

SOCIAL WELFARE 3 3 4 3 2 1 3 2

SOCIAL REHABILITATION FUND 21 22

CULTURE & SPORT 2 2 2 3 1 0 11 2

MAN-POWER TRAINING 1 1 0 0 0 0 54 0

RELIEF AND REHABILITATION 93 85 81

GENERAL SERVICES 36 15 41 19 18 47 30 22

COMPENSATION PAYMENTS 12 14 10 10 5 4 4 4 S

EXTERNAL ASSISTANCE

TOTAL 1,383 1,401 1,940 1,440 1,214 952 3,161 1,785

* From 1993/94 onwards Mining includes Energy and Urban Dev. & Housing includes Building Constructions

Table 2. Capital Expenditure by Functional Classifications from 1993/94 - 1994/95

In Million Birr

93/94 93/94 93/94 93/94 93/94 93/94 94/95 94/95 94/95 94/95 94/95 94/95

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL

BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND BUDGET BUDGET BUDGET EXPEND. EXPEND, EXPEND.

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER

ECONOMIC DEVELOPMENT 2,016 637 1,380 1,269 278 991 1,894 704 1,189 1,512 404 1,107

AGRICULTURE DEVELOPMENT 371 214 157 373 154 219 361 245 116 292 165 127

NATURAL RES. & SETTLEMENT 756 421 336 348 120 228 664 430 233 464 237 228

MINING 231 1 230 220 1 219 377 28 349 268 1 266

ENERGY 295 295

INDUSTRY 329 1 328 264 3 262 340 0 340 327 1 326

TRADE & TOURISM 5 5 4 4 2 0 2 1 0 1

FINANCIAL AGENCIES 30 30 60 60 149 149 159 159

ECONOMIC INFRASTRUCTURE 1,033 227 805 706 79 626 1,536 142 1,393 935 254 681

TRANSPORT CONSTRUCTION 882 227 655 446 77 369 1,242 129 1,113 750 239 511

o/wRoads 517 214 303 299 71 228 673 115 558 458 139 319

BUILDING CONSTRUCTION 22 22

TRANSPORT&COMM. 150 0 150 260 3 257 271 13 258 185 15 171

EDUCATION 317 234 83 257 125 132 412 290 122 269 120 149

o/w Primary Education 98 86 12 62 51 11 155 129 26 85 37 48

HEALTH 198 174 24 97 84 13 234 223 11 120 107 13

o/w Primary Health 97 95 2 11 11 0 123 123 17 17 0

OTHER SOCIAL DEVELOPMENT 131 102 29 268 148 120 241 145 96 118 81 37

URBAN DEV. & HOUSING- 121 101 19 132 111 21 197 143 54 110 77 33

INFORMATION & NAT. GUIDANCE

SOCIAL WELFARE 6 1 5 130 35 95 3 2 1 3 2 1

SOCIAL REHABILITATION FUND 0 0 37 37

CULTURE & SPORT 4 4 5 1 4 4 0 4 6 3 3

MAN-POWER TRAINING

RELIEF AND REHABILITATION

OTHERS 152 60 92 80 38 43 255 92 163 187 99 88

COMPENSATION PAYMENTS 18 18 25 25 16 16

EXTERNAL ASSISTANCE 0 0

TOTAL 3,847 1,434 2,413 2,695 752 1,943 4,596 1,597 2,999 3,156 1,066 2,091

* From 1993/94 onwards Mining includes Energy and Urban Dev. & Housing includes Building Constructions

Table 2. Capital Expenditure by Functional Classifications from 1995/96 - 1997/98In Million Birr

95196 95/96 95196 1995/96 1995/96 1995/96 96197 96197 96/97 96197 96197 9197 97/98 97198 97/98

REVISED REVISED REVISED ACTUAL ACTUJAL ACTUAL PRE ACT PRE ACT PRE ACT

BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND BUDGET BUDGET BUDGET

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL I CENTER 2/ NATIONA EGIONA CENTER 00

ECONOMIC DEVELOPMENT 1,599 791 809 1,684 507 1,178 1,929 896 1,033 1,818 580 1,238 1,701 729 972

AGRICULTURE DEVELOPMENT 321 266 55 358 222 136 353 280 73 227 173 54 436 276 161

NATURAL RES. & SETTLEMENT 585 439 145 423 277 146 702 612 90 501 405 96 536 444 92

MINING 350 84 267 381 2 380 660 1 659 796 1 795 700 4 696

ENERGY

INDUSTRY 342 1 341 314 6 308 214 2 211 294 2 293 28 4 24

TRADE & TOURISM 1 0 1 0 0 0 0 0 0 0 1 1

FINANCIAL AGENCIES 0 207

ECONOMIC INFRASTRUCTURE 1,208 313 895 888 319 570 1,625 375 1,250 1,115 303 813 2,006 416 1,589

TRANSPORT CONSTRUCTION 936 302 634 679 308 371 1,203 363 840 745 296 449 1,402 404 997

o/w Roads 735 238 497 403 257 147 891 232 659 742 293 449 1,096 252 844

BUILDING CONSTRUCTION

TRANSPORT& COMM. 272 10 262 209 11 199 422 12 410 371 7 364 604 12 592

EDUCATION 394 266 128 442 141 301 480 333 147 434 234 200 533 368 165

o/w Primary Education 155 152 3 70 69 1 151 149 2 0 161 161 0

HEALTH 238 210 28 154 137 17 312 300 12 252 197 55 354 348 6

otw Primary Health 120 120 0 64 64 0 141 141 0 0

OTHER SOCIAL DEVELOPMENT 230 168 62 116 102 14 262 191 71 196 131 65 322 239 83

URBAN DEV &HOUSING* 176 147 29 100 89 10 197 162 34 141 108 33 247 204 44

INFORMATION & NAT. GUIDANCE

SOCIAL WELFARE 16 15 1 13 12 2 21 21 0 13 13 0 15 15 0

SOCIAL REHABILITATION FUND 30 30 35 35 30 0 30 34 4 30

CULTURE&SPORT 7 6 2 4 2 2 10 8 2 12 11 2 25 16 9

MAN-POWER TRAINING

RELIEF AND REHABILITATION

;LOTHERS 277 76 201 265 121 144 206 104 102 282 189 93 441 229 212 u

COMPENSATION PAYMENTS 20 20 13 13 18 18 13 13 20 0 20

EXTERNAL ASSISTANCE 0 0

TOTAL 3,966 1,823 2,143 3,563 1,327 2,236 4,832 2,199 2,634 4,111 1634.4 2477 5,377 2,329 3,047

From 1993/94 onwards Mining includes Energy and Urban Dev & Housing includes Building Constructions

Table 2. a. Capital Expenditure by Functional Classifications from 1986/87-1992/93As a Share of Total Expenditure

86/87 87/88 88/89 89/90 90/91 91/92 92/93 92/93

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVISED ACTUAL

EXPEND. EXPEND. EXPEND. EXPEND EXPEND. EXPEND. BUDGET EXPEND.

ECONOMIC DEVELOPMENT 66.6% 71.7% 66.4% 80.3% 77.7% 71.1% 66.7% 65.2%

AGRICULTURE DEVELOPMENT 23.0% 23.3% 13.2% 21.6% 20.0% 16.0% 22.9% 18.1%

NATURAL RES. & SETTLEMENT 11.1% 10.7% 13.8% 16.4% 17.0% 22.0% 17.4% 17.7%

MINING 5.6% 8.3% 8.0% 8.0% 8.8% 7,4% 5.5% 3.7%

ENERGY 17.1% 13.7% 11.2% 8,9% 9.3% 7.3% 6.8% 4.5%

INDUSTRY 7.3% 13.5% 17.6% 21.9% 20.9% 154% 12.0% 17.4%

TRADE &TOURISM 1.5% 0.1% 0.2% 0.0% 0.0% 0.0% 0.2% 0.4%

FINANCIALAGENCIES 1.0% 2.0% 2.3% 3.5% 1.7% 3.1% 1.9% 3.4%

ECONOMIC INFRASTRUCTURE 16.2% 13.0% 19.6% 10.0% 12.2% 14.0% 19.0% 18.9%

TRANSPORTCONSTRUCTION 8.1% 7.7% 4.8% 3.8% 6.1% 6.7% 9.6% 11.0%

o/w Roads 4.5% 3.4% 2.7% 2.0% 2.8% 2.0% 3.5% 5.7%

BUILDING CONSTRUCTION 0.9% 0.5% 1.2% 04% 0.3% 0.2% 01% 0.1%

TRANSPORT& COMM. 7.2% 4.9% 13.6% 5.8% 5.8% 7.1% 9.4% 7.8%

EDUCATION 2.9% 3.0% 3.0% 2.7% 3.5% 4.0% 6.1% 7.9%

otw Primary Education 0.7% 0.9% 0.6% 0.5% 0.9% 0.9% 2.1% 0.3%

HEALTH 2.6% 2.6% 2.3% 2.9% 2.7% 3.9% 3.1% 3.7%

oiw Primary Health 1.0% 1.0% 0.8% 1.5% 11% 1.7% 1.0% 0.9%

OTHER SOCIAL DEVELOPMENT 8.4% 7.6% 6.0% 2.1% 2.0% 1.6% 4.0% 2.8%

URBAN DEV. & HOUSING I 1.1% 0.9% 1.1% 17% 1.7% 1.4% 1.2% 1.4%

INFORMATION & NAT. GUIDANCE 0.1% 0.2% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0%

SOCIAL WELFARE 0.2% 0.2% 0.2% 0.2% 02% 0.1% 01% 0.1%

SOCIAL REHABILITATION FUND 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.7% 1.2%

CULTURE & SPORT 0.1% 0.2% 0.1% 0.2% 0.1% 0.0% 0.3% 0.1%

MAN-POWER TRAINING 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 1.7% 0.0%

RELIEF AND REHABILITATION 6.7% 6.1% 4.2% 0.0% 0.0% 0.0% 0.0% 0.0%

GENERAL SERVICES 2.6% 1.0% 2.1% 1.3% 1.5% 4.9% 0.9% 1.3%

COMPENSATION PAYMENTS 0.8% 1.0% 0.5% 0.7% 0.4% 0.4% 0.1% 0.2%

EXTERNAL ASSISTANCE 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4a

TOTAL 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

From 1993/94 onwards Mining indudes Energy and Urban Dev. & Housing includes Building Constructions

Table 2. a. Capital Expenditure by Functional Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

93/94 93/94 93194 93/94 93/94 93/94 94/95 94/95 94/95 94/95 94/95 94/95

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL

BUDGET BUDGET BUDGET EXPEND EXPEND EXPEND. BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND.

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER C

ECONOMIC DEVELOPMENT 52.4% 44.4% 57.2% 47.1% 37.0% 51.0% 41.2% 44.1% 39.7% 47.9% 38.0% 52.9%

AGRICULTURE DEVELOPMENT 9.6% 14.9% 6.5% 13 9% 20 5% 11.3% 7.9% 15.4% 3 9% 9 3% 15 5% 6.1%

NATURAL RES & SETTLEMENT 19.7% 29.3% 139% 129% 16.0% 11.7% 14.4% 270% 78% 14.7% 22.2% 10.9%

MINING ' 6.0% 01% 9.5% 8.2% 0.1% 11.3% 82% 1 7% 11 7% 8.5% 0.1% 12.7%

ENERGY 7.7% 0 0% 12 2% 0.0% 0.0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0%

INDUSTRY 8.5% 00% 13.6% 9.8% 0.4% 13.5% 7.4% 00% 11.3% 104%. 0.1% 15.6%

TRADE & TOURISM 0.1% 0.0% 0.2% 0.1% 0.0% 0.2% 01% 00% 01% 0.0% 0.0% 0.0%

FINANCIALAGENCIES 08% 00% 1.2% 22% 0.0% 31% 3.2% 00% 5.0% 50% 00% 7.6%

ECONOMIC INFRASTRUCTURE 26.8% 15.8% 33.4% 26.2% 10.6% 32.2% 33.4% 8.9% 46.5% 29.6% 23.8% 32.6%

TRANSPORTCONSTRUCTION 22.9% 158% 272% 16.5% 10.2% 19.0% 27.0% 81% 371% 23.7% 224% 24.4%

o/w Roads 13.4% 149% 125% 11.1% 9.5% 117% 14.6% 72% 186% 14.5% 13.1% 15.3%

BUILDING CONSTRUCTION 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.5% 0 0% 0 7% 0.0% 0.0% 0.0%

TRANSPORT&COMM. 39% 0.0% 6.2% 9.6% 04% 13.2% 5.9% 0.8% 8.6% 59% 1.4% 8.2%

EDUCATION 8. rh 16.3% 3.5% 9.5% 16.6% 6.8% 9.0% 18.1% 4.1% 8.5% 11.3% 7.1%

o/w Primary Education 2.6% 6.0% 0.5% 2.3% 6.8% 0.6% 3.4% 8.1% 09% 2.7% 3.5% 2.3%

HEALTH 5.1% 12.1% 1.0% 3.6% 11.2% 0.7% 5.1% 14.0% 0.4% 3.8% 10.0% 0.6%

oAw Primary Health 2.5% 6.6% 0.1% 0.4% 1.5% 0.0% 2.7% 7.7% 0,0% 0.5% 1.6% 0.0%

OTHER SOCIAL DEVELOPMENT 3.4% 7.1% 1.2% 9.9% 19.7% 6.2% 5.2% 9.1% 3.2% 3.7% 7.6% 1.8%

URBAN DEV. & HOUSING * 3.1% 7.1% 0.8% 4.9% 14.8% 11% 43% 89% 1.8% 3.5% 7.2% 1.6%

INFORMATION & NAT. GUIDANCE 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

SOCIAL WELFARE 0.2% 0.1% 0.2% 4.8% 47% 4.9% 0.1% 0.1% 0.0% 0.1% 0.2% 0.0%

SOCIAL REHABILITATION FUND 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.8% 0.0% 1.2% 0.0% 0.0% 0.0%

CULTURE & SPORT 0.1% 0.0% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.1% 0.2% 0.2% 0.2%

MAN-POWER TRAINING 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

RELIEF AND REHABILITATION 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0%

OTHERS 4.0% 4.2% 3.8% 3.0% 5.0% 2.2% 5.5% 5.8% 5.4% 5.9% 9.3% 4.2%

COMPENSATION PAYMENTS 0.0% 0.0% 0.0% 0.7% 0.0% 0.9% 0.5% 0.0% 0.8% 0.5% 0.0% 0.7%

EXTERNAL ASSISTANCE 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

TOTAL 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

From 1993194 onwards Mining incudes Energy and Urban Dev. & Housing includes Building Constuctins

Table 2. a. Capital Expenditure by Functional Classifications from 1995/96 - 1997/98

As a Share of Total Expenditure

95/96 95/96 95/96 1995/96 1995/96 1995/96 96/97 96/97 96/97 96/97 96/97 9/97 97/98 97/98 97/98

REVISED REVISED REVISED ACTUAL ACTUAL ACTUAL PREACT. PRE.ACT. PRE.ACT.

BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND. BUDGET BUDGET BUDGET EXPEND. EXPEND. EXPEND. BUDGET BUDGET BUDGET

NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL REGIONAL CENTER NATIONAL 1 REGIONAL CENTER NATIONA EGIONA CENTER

ECONOMIC DEVELOPMENT 40.3% 43.4% 37.7% 47.3% 38.2% 52.7% 39.9% 40.8% 39.2% 44.2% 35.5% 50.0% 31.6% 31.3% 31.9%

AGRICULTURE DEVELOPMENT 8.1% 14.6% 2.5% 10.0% 16.7% 6.1% 7.3% 12.7% 2.8% 5.5% 10.6% 2.2% 8.1% 11.8% 5.3%

NATURAL RES. & SETTLEMENT 14.7% 24.1% 6.8% 11.9% 20.9% 6.5% 14.5% 27.8% 3.4% 12.2% 24.8% 3.9% 10.0% 19.1% 3.0%

MINING ^ 8.8% 4.6% 12.4% 10.7% 0.1% 17.0% 13.7% 0.1% 25.0% 19.4% 0.0% 32.1% 13.0% 0.2% 22.8%

ENERGY 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

INDUSTRY 8.6% 0.1% 15.9% 8.8% 0.4% 13.8% 4.4% 0.1% 8.0% 7.2% 0.1% 11.8% 0.5% 0.2% 0.8%

TRADE & TOURISM 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

FINANCIAL AGENCIES 0.0% 0.0% 0.0% 0.0% 0.0% 9.3% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

ECONOMIC INFRASTRUCTURE 30.5% 17.2% 41.8% 24.9% 24.0% 25.5% 33.6% 17.1% 47.5% 27.1% 18.5% 32.8% 37.3% 17.9% 52.2%

TRANSPORTCONSTRUCTION 23.6% 16.6% 29.6% 19.1% 23.2% 16.6% 24.9% 16.5% 31.9% 18.1% 18.1% 18.1% 26.1% 17.4% 32.7%

o/wRoads 18.5% 13.1% 23.2% 11.3% 19.3% 6.6% 18.4% 10.5% 25.0% 18.0% 17.9% 18.1% 20.4% 10.8% 27.7%

BUILDING CONSTRUCTION 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

TRANSPORT&COMM. 6.9% 0.6% 12.2% 5.9% 0.8% 8.9% 87% 0.5% 15.6% 9.0% 0.4% 14.7% 11.2% 0.5% 19.4%

EDUCATION 9.9% 14.6% 6.0% 12.4% 10.6% 13.5% 9.9% 15.2% 5.6% 10.6% 14.3% 8.1% 9.9% 15.8% 5.4%

o0w Prmary Educabon 3.9% 8.4% 0.1% 2.0% 5.2% 0.1% 3.1% 6.8% 0.1% 0.0% 0.0% 0.0% 3.0% 6.9% 0.0%

HEALTH 6.0% 11.5% 1.3% 4.3% 10.3% 0.7% 6.5% 13.6% 0.5% 6.1% 12.1% 2.2% 6.6% 15.0% 0.2%

ohw Primary Health 3.0% 6.6% 0.0% 1.8% 4.9% 0.0% 2.9% 6.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

OTHER SOCIAL DEVELOPMENT 5.8% 9.2% 2.9% 3.3% 7.7% 0.6% 5.4% 8.7% 2.7% 4.8% 8.0% 2.6% 6.0% 10.3% 2.7%

URBAN DEV. & HOUSING ^ 4.4% 8.1% 1.4% 2.8% 6.7% 0.5% 4.1% 7.4% 1.3% 3.4% 6.6% 1.3% 4.6% 8.7% 1.4%

INFORMATION & NAT. GUIDANCE 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0% 0.0% 0.0% 0.0% 0.0%

SOCIAL VvELFARE 0.4% 0.8% 0.0% 0.4% 0.9% 0.1% 0.4% 0.9% 0.0% 0.3% 0.8% 0.0% 0.3% 0.6% 0.0%

SOCIAL REHABILITATION FUND 0.8% 0.0% 1.4% 0.0% 0.0% 0.0% 0.7% 0.0% 1.3% 0.7% 0.0% 1.2% 0.6% 0.2% 1.0%

CULTURE & SPORT 0.2% 0.3% 0.1% 0.1% 0.1% 0.1% 0.2% 0.4% 0.1% 0.3% 0.6% 0.1% 0.5% 0.7% 0.3%

MAN-POWER TRAINING 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

RELIEF AND REHABILITATION 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

OTHERS 7.0% 4.2% 9.4% 7.4% 9.1% 6.4% 4.3% 4.7% 3.9% 6.9% 11.5% 3.8% 8.2% 9.8% 7.0%

COMPENSATION PAYMENTS 0.5% 0.0% 0.9% 0.4% 0.0% 0.6% 0.4% 0.0% 0.7% 0.3% 0.0% 0.5% 0.4% 0.0% 0.7%

EXTERNAL ASSISTANCE 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

TOTAL 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

1/ Excluding extemal loan and assistance

* From 1993/94 onwards Mining inrludes Energy and Urban Dev. & Hous

Table 3. Total Government Recurrent Expenditure By Economic Classifications from 1986/87-1992/93In Million Birr

1986187 1987188 1988189 1989,S0 1990191 1991192 1992193code Actual Actual Aclual Actual Actual Actual Actual

6100 1,229 1,417 1,714 2,019 2,115 1,428 1,7636101 628 700 741 803 817 908 1,157

6102 11 11 12 13 12 13 23

6103 322 355 428 638 809 256 291

6104 195 220 357 366 326 219 2436202 73 130 176 199 151 32 48

6200 112 123 162 167 115 112 162

6201 25 31 57 57 28 24 27

6203 11 11 19 16 11 11 216204 33 36 36 38 30 15 286205 22 21 20 27 20 32 37

6206 7 9 9 9 9 10 15

6207 4 2 1 4 86210 14 15 17 18 15 16 26

6300 391 464 529 509 329 158 2166301 158 159 185 118 38 27 31

6302 41 42 50 50 38 28 416303 5 10 5 8 5 7 96304 80 104 145 175 139 50 666305 87 127 124 133 91 28 49

6306 10 10 10 14 10 9 146307 11 11 10 11 8 9 7

6400 59 653 689 63 637 11,047 1.1016401 5 4 4 6 7 3 66402 174 177 171 165 132 463 245

6403 7 a 7 9 6 7 136411 36 39 43 47 48 54 65

6412 77 80 84 97 85 122 1456413 11 11 13 14 14 18 18

6425 57 69 105 92 62 60 6

6431 9 10 12 27 21 13 746453 71 99 84 47 51 61 1216457 152 157 164 180 213 246 409

6600 25 43 46 50 23 26 436501 11 12 14 4 9 5 10

6502 14 31 35 46 15 23 34

60 150 271 238 210 128 72 16

6601 35 93 82 43 S0 19 1

6602 115 178 156 167 78 53 15

7000 134 467 405 207 289 407 133

Adjustment -21 -16 0 -2 1 0 1

Total 2,620 3,420 3,786 3,643 3,636 3,254 3,43sAdjustments have been made In order to much the total of economic classlfications with the total of functional classifications.

Table 3. Total Government Recurrent Expenditure By Economic Classifications from 1993/94 - 1994/95In Million Birr

1993/94 1993/94 1994/95 1994/95

code Budget Actual Budget Actual

Region Center National Region Center National Region Center National Region Center National

6100 1,341 999 2,340 1,170 794 1,964.2 1,461 1,158 2,619 1,441 825 2,266

6101 1,146 425 1.571 1,011 310 1,321 1.253 547 1,800 1,250 310 1,559

6102 29 38 68 15 23 38 34 51 85 24 39 62

6103 70 287 358 55 239 294 73 284 357 60 211 271

6104 59 191 251 47 182 229 61 193 254 51 164 216

6202 36 57 93 43 40 82 40 83 123 55 102 157

6200 100 181 281 90 1198 288.3 110 235 345 117 259 376 m

6201 13 26 40 13 38 51 15 29 44 16 31 47

6203 13 22 36 10 24 34 17 26 43 22 21 43

6204 48 60 108 36 55 90 47 102 148 40 107 147

6205 9 24 33 16 31 47 14 22 36 23 20 43

6206 4 22 26 3 16 19 5 27 32 4 17 22

6207 2 10 12 3 7 9 2 10 12 1 19 20

6210 10 17 27 10 27 37 11 19 30 11 43 53

6300 167 189 356 144 137 280.5 189 206 395 190 130 320

6301 33 37 71 27 16 43 36 39 75 45 12 56

6302 55 17 72 48 11 59 61 30 90 54 17 71

6303 14 19 33 10 7 17 15 15 31 14 9 24

6304 29 55 84 21 48 68 34 55 89 32 41 73

6305 14 45 58 13 41 55 18 46 64 18 33 51

6306 11 8 19 14 7 22 14 10 24 17 8 24

6307 12 9 20 10 7 17 12 10 22 10 11 21

6400 225 1,293 1,518 239 1,445 1,683.8 271 1,404 1,675 308 1,419 1,728

6401 2 2 3 11 5 16 2 1 3 17 1 17

6402 82 355 437 73 251 325 105 171 276 128 281 409

6403 0 17 17 0 13 13 0 26 26 0 22 23

6411 40 32 71 34 32 66 49 41 90 35 46 80

6412 88 55 142 103 80 183 98 71 169 107 68 175

6413 14 14 28 18 8 26 17 18 35 19 19

6425 50 50 0 85 85 152 152 150 150

6431 15 15 0 14 14 7 7 13 13

6453 170 170 0 147 147 251 251 242 242

6457 585 585 0 810 810 666 666 3 597 600

6500 34 24 57 54 35 89.0 34 27 62 90 135 225

6501 0 2 2 8 7 15 0 3 3 14 84 98

6502 34 21 55 45 29 74 34 24 58 76 51 127

6600 0 27 27 0 66 65.9 0 47 47 0 85 85

6601 0 2 2 9 9 0 7 7 4 4

6602 0 26 26 56 56 0 40 40 82 82

7000 0 0 0 0.0 49 49 0 0 0 0 214 214

0.0 49 49 0 214 214

Adjustment' -22 22 0 -8 -13 -21 0 0 0 0 4 4

Total 1,848 2,734 4,580 1,689 2,711 4,400 2,066 3,076 5,142 2,146 3,070 5,216

* Adjustments have been made In order to much the total of economic classifications with the total of functional classifications.

Table 3. Total Government Recurrent Expenditure By Economic Classifications from 1995/96 - 1997/98In MCilon Birr

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center Natonal Region Center NaoiuCenter n Center Nategion egion Center National

6100 1,661 1,072 2,733 1,622 904 2,526 1,823 1,025 2,848 2,066 1,109 3,175 4

6101 1 455 424 1 B79 1,369 322 1,691 1,543 442 19895 t 149 503 2,253

6102 30 50 80 23 30 53 29 51 81 40 55 95

6103 70 304 374 98 259 357 117 279 395 126 280 405

6104 61 2t3 274 72 188 261 82 194 275; 86 197 283

6202 45 82 127 59 104 163 52 60 112 65 75 139

6200 126 223 349 153 285 439 138 260 397 162 306 470

6201 17 30 48 19 47 66 22 38 61 28 47 75

6203 27 23 50 24 29 53 31 21 53 35 25 60

6204 44 100 143 38 101 139 23 111 134 25 127 153

6205 18 23 41 25 22 47 21 25 45 29 36 64

6206 7 22 29 4 30 34 7 24 30 6 25 31

6207 1 6 7 29 a 37 1 4 | 1 3 4

6210 12 18 31 14 49 62 33 37 70 38 46 83

6300 220 209 429 226 151 377 262 221 483 304 263 567

6301 42 42 83 61 10 71 52 49 101 60 48 108

6302 76 28 104 56 28 84 86 31 117 89 35 124

6303 17 15 32 27 9 36 36 13 41 37 17 53

6304 36 51 87 34 42 76 40 51 91 46 64 110

6305 20 53 72 20 46 65 23 51 74 30 65 95

6306 15 10 26 18 7 25 22 14 35 28 17 45

6307 14 10 24 11 10 20 12 13 25 14 17 31

6400 251 1,397 1,648 365 1,452 2,013 273 1,456 1,729 327 1,250 1,577

6401 2 2 4 3 11 7 3 2 4 3 3 6

6402 91 140 230 178 165 406 109 216 325 159 119 278

6403 0 49 49 0 42 49 0 42 42 0 28 28

6411 46 45 91 37 43 128 47 47 94 47 49 96

6412 97 78 174 113 B0 287 98 81 178 101 84 185

6413 16 20 36 18 0 53 16 22 39 16 23 40

6425 50 50 174 50 100 100 0

6431 23 23 7 13 29 0 34 35 34 34

6453 356 356 313 356 345 345 376 376

6457 636 636 9 610 645 568 568 534 534

6500 34 26 60 103 43 146 29 31 60 43 39 82

6501 9 2 11 76 9 64 4 2 6 7 9 16

6502 25 25 49 28 34 62 25 28 54 36 30 66

6600 0 46 46 0 135 135 0 132 132 7 167 174 (

6601 9 9 7 7 88 88 7 120 127

6602 37 37 0 128 128 44 44 0 47 47

7000 0 0 0 1 142 143 0 0 0 0 61 61

Adjustment 1 -17 -16 0 5 5 0 0 0

Total 2,293 2,956 5,249 2,471 3,112 5,583 2,525 3,130 5,654 2,909 3,197 6,106^ Adjustments have been made in order to much the total of economic classlfications with the total of functional classifications.

Table 3.a. Total Government Recurrent Expenditure By Economic Classifications from 1986/87-1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 46.9% 41.4% 45.3% 52.5% 58.2% 43.9% 51.3%

6101 24.0% 20.5% 19.8% 20.9% 22.5% 27.9% 33.7%

6102 0.4% 0.3% 0.3% 0.3% 0.3% 0.4% 0.7%

6103 12.3% 10.4% 11.3% 16.6% 22.3% 7.9% 8.5%

6104 7.5% 6.4% 9.4% 9.5% 9.0% 6.7% 7.1%

6202 2.8% 3.8% 4.7% 5.2% 4.2% 1.0% 1.4%

6200 4.3% 3.6% 4.3% 4.3% 3.2% 3.5% 4.7%

6201 1.0% 0.9% 1.5% 1.5% 0.8% 0.7% 0.8%

6203 0.4% 0.3% 0.5% 0.4% 0.3% 0,3% 0.6%

6204 1 .3% 1 0% 1.0% 1.0% 0.8% 0 5% 0.8%

6205 0.8% 0.6% 0.5% 0.7% 0.6% 1.0% 1.1%

6206 0.3% 0.3% 0.2% 0.2% 0.3% 0 3% 0.4%

6207 0.0% 0.0% 0.1% 0.1% 0.0% 0.1% 0.2%

6210 0.5% 0.5% 0.4% 0.5% 0.4% 0.5% 0.8%

6300 14.9% 13.6% 14.0% 13.2% 9.0% 4.9% 6.3%

6301 6.0% 4.7% 4.9% 3.1% 1.0% 0.8% 0.9%

6302 1 5% 1 2% 1 3% 1 3% 1.1% 0.9% 1.2%

6303 0.2% 0.3% 0 1% 0.2% 0.1% 0.2% 0.3%

6304 3.1% 3.0% 3.8% 4 6% 3.8% 1.5% 1.9%

6305 3.3% 3 7% 3.3% 3.5% 2.5% 0.9% 1.4%

6306 0.4% 0.3% 0.3% 0.4% 0.3% 0.3% 0 4%

6307 0.4% 0.3% 0.3% 0.3% 0.2% 0.3% 0.2%

6400 22,9% 19.1% 18.2% 17.8% 17.5% 32.2% 32.1%

6401 0.2% 0.1% 0.1% 0.1% 0.2% 0.1% 0.2%

6402 6 6% 5 2% 4.5% 4.3% 3 6% 14 2% 7 1%

6403 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0 4%

6411 1.4% 1.1% 1.1% 1.2% 1.3% 1.7% 1.9%

6412 2.9% 2.3% 2.2% 2.5% 2.3% 3 8% 4 2%

6413 0.4% 0.3% 0.4% 0.4% 0.4% 0.6% 0.5%

6425 2.2% 2.0% 2.8% 2.4% 1.7% 1.8% 0.2%

6431 0 3% 0 3% 0 3% 0 7% 0.6% 0 4% 2 1%

6453 2.7% 2.9% 2 2% 1.2% 1 .4% 1 9% 3 5%

6457 5 8% 4 6% 4.3% 4.7% 5.8% 7.6% 11.9%

6500 1.0% 1.3% 1.3% 1.3% 0.6% 99% 1.3%

6501 0.4% 0.4% 0.4% 0.1% 0.2% 0 2% 0,3%

6502 0.5% 0.9% 0.9% 1.2% 0.4% 0.7% 1.0%

6600 5.7% 7.9% 6.3% 5.5% 3.5% 2.2% 0.5%

6601 1.3% 2.7% 2.2% 1.1% 1.4% 0.6% 0 0%

6602 4.4% 5.2% 4 1% 4 3% 2.1% 1.6% 0.4%

7000 5.1% 13.7% 10.7% 5.4% 7.9% 12.5% 3.9%

Adjustment' ̂0.8% 40.5% 0.0% .0.1% 0.0% 0.0% 0.0%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Adjustments have been made in order to much the total of economic classifications with the total of functional classifications.

Table 3. a. Total Government Recurrent Expenditure By Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993/94 1993/94 1994/95 1994/95

code Budget Actual Budget Actual

Region Center National Region Center National Region Center National Region Center Nabonal

6100 72.7% 36.5% 51.1% 69.3% 29.3% 44.6% 70.7% 37.7% 50.9% 67.1% 26.9% 43.4%

6101 62 1% 15 6% 34.3% 59.8% 11.5% 30.0% 60 6% 17 8% 35 0% 58.2% 10.1% 29.9%

6102 16% 1.4% 1 5% 09% 0.8% 09% 1.6% 1 7% 17% 1 1% 1.3% 1.2%

6103 3 6% 10 5% 7.8% 3.3% 68.% 6.7% 3 5% 9.2% 6 9% 2 8% 6 9% 5.2%

6104 3 2% 7 0% 5.5% 2 6% 6.7% S 2% 3 0% 6.3% 4.9% 2 4% 5 4% 4 1%

6202 2.0% 2 1% 2 0% 2.5% 1 5% 19% 19% 2 7% 2 4% 2 6% 3 3% 3 0%

6200 5.4% 6.6% 6.1% 5.3% 7.3% 6.6% 5.3% 7.6% 6.7% 5.4% 8.4% 7.2%

6201 0 7% 10% 0 9% 0 8% 14% 1.2% 0 7% 0.9% 0 9% 0.8% 10% 0 9%

6203 0 7% 08% 0.8% 0 6% 0.9% 0.8% 0.8% 0 9% 08% 1 0% 0 7% 0 8%

6204 2.6% 2 2% 2 4% 2 1% 2.0% 2.0% 2 3% 3 3% 2 9% 19% 3 5% 2 8%

6205 0 5% 09% 0 7% 0 9% 1.2% 1.1% 0 7% 0 7% 0 7% 1.1% 0 7% 0 8%

6206 0 2% 0.8% 0 6% 0.2% 0 6% 0 4% 0 2% 0 9% 0.6% 0 2% 0 6% 0.4%

6207 0 1% 04% 0 3% 0.2% 02% 02% 0 1% 0 3% 0 2% 0 1% 0 6% 04%

6210 0 5% 0 6% 0.6% 0 6% 10% 0 8% 0 5% 0 6% 0 6% 0 5% 14% 1 0%

6300 9.1% 6.9% 7.8% 8.5% 5.0% 6.4% 9.2% 6.7% 7.7% 8.8% 4.2% 6.1%

6301 1 8% 14% 1.5% 1 6% 06% 10% 1 7% 1 3% 1 5% 2 1% 04% 1.1%

6302 3 0% 0 6% 1 6% 2 8% 0 4% 1 3% 2.9% 10% 1.8% 2 5% 0 5% 14%

6303 08% 0 7% 0 7% 0.6% 0 2% 0 4% 0 7% 0 5% 0 6% 0 7% 0 3% 0 5%

6304 1 6% 2 0% 1.8% 12% 18% 1 6% 1 6% 1 8% 1 7% 1 5% 13% 1.4%

6305 0 7% 1.6% 1 3% 0 8% 1 5% 1 2% 0 6% 1 5% 1.2% 0 8% 1 1% 1 0%

6306 0 6% 0 3% 0 4% 0.9% 0 3% 0 5% 0 7% 0 3% 0 5% 0 8% 0 3% 0.5%

6307 0 6% 0 3% 0 4% 0 6% 0 3% 0 4% 0 6% 0 3% 0 4% 0 5% 0 3% 0.4%

6400 12.2% 47.3% 33.1% 14.1% 53.3% 38.3% 13.1% 45.6% 32.6% 14.4% 46.2% 33.1%

6401 01% 01% 0.1% 06% 02% 04% 01% 00% 01% 08% 00% 03%

6402 4.4% 13.0% 9 5% 4 3% 9.3% 7 4% 5.1% 5 6% 5 4% 6 0% 9 1% 7 8%

6403 0 0% 0 6% 0 4% 0.0% 0 5% 0 3% 0 0% 0 9% 0 5% 0.0% 0 7% 0.4%

6411 2 1% 1.2% 1.6% 2 0% 1.2% 1 5% 2 4% 1 3% 1 7% 1 .6% 1 5% 1.5%

6412 4 8% 2 0% 3 1% 6.1% 3 0% 4 2% 4 8% 2 3% 3.3% 5 0% 2.2% 3 4%

6413 0 8% 0 5% 0 6% 1.1% 0 3% 0.6% 0 8% 0.6% 0 7% 0.9% 0 0% 0 4%

6425 00% 1.8% 1 1% 00% 3.1% 19% 00% 49% 30% 00% 4.9% 2.9%

6431 0.0% 0 6% 0 3% 0 0% 0.5% 0 3% 0 0% 0.2% 0.1% 0 0% 0 4% 0.2%

6453 0.0% 6.2% 3 7% 0 0% 5 4% 3 3% 0.0% 81% 4 9% 0 0% 7.9% 4.6%

6457 0 0% 21.4% 12 8% 0 0% 29.9% 18.4% 0 0% 21 7% 13.0% 0 1% 19.4% 11.5%

6500 1.8% 0.9% 1.3% 3.2% 1.3% 2.0% 1.7% 0.9% 1.2% 4.2% 4.4% 4.3%

6501 0.0% 0.1% 0.1% 0.5% 0 2% 0.3% 0 0% 0 1% 0 1% 0 7% 2 7% 1.9%

6502 1.8% 0 8% 1 2% 2 7% 1.1% 1 7% 1 7% 0 8% 1 1% 3 5% 1 6% 2.4% 4

6600 0.0% 1.0% 0.6% 0.0% 2.4% 1.5% 0.0% 1.5% 0.9% 0.0% 2.8% 1.6% J

6601 0.0% 0.1% 0.0% 0 0% 0.3% 0 2% 0 0% 0 2% 0 1% 0 0% 01% 0 1%

6602 0.0% 0.9% 06% 0.0% 21% 13% 00% 1.3% 08% 0.0% 27% 1.6%

7000 0.0% 0.0% 0.0% 0.0% 1.8% 1.1% 0.0% 0.0% 0.0% 0.0% 7.0% 4.1%

Adjustmnent -1.2% 0.8% 0.0% .0.5% .0.5% 50.8% 0.0% 0.0% 0.0% 0.0% 0.1% 0.1%

Total 100.0% 100.0% 100.0% 100% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100 0%

Adjustments have been made in order to much the total of economic classifications with the total of functional c lassifications.

Ia1fe_" Total Government Recurrent Expenditure By Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995196 1996t97 1997/98code Budget Actual Budget Budget

Region Center National Region Center Nationaf Region Center National Region Center National

6100 724% 36.3% 52.1% 65.6% 29.0% 45.2% 72.2% 32.8% 60.4% 71.0% 34.7% 52.0%6101 63.5% 14.3% 35.8% 55.4% 10.3% 30.3% 61.1% 14.1% 35.1% 60.1% 15.7% 36.9%

6102 1.3% 1.7% 1.5% 0.9% 1.0% 1.0% 1.2% 1.6% 1.4% 1.4% 1.7% 1.6%

6103 3.0% 10.3% 7.1% 4.0% 8.3% 6.4% 4.6% 8.9% 7.0% 4.3% 8.7% 6.6%

6104 2.6% 7.2% 5.2% 2.9% 6.1% 4.7% 3.2% 6.2% 4.9% 3.0% 6.2% 4.6%6202 2.0% 2.8% 2.4% 2.4% 3A% 2.9% 2.1% 1.9% 2.0% 2.2% 2.3% 2.3%

6200 S.$% 7.5% 6.6% 6.2% 9.2% 7.9% 5.5% 8.3% 7.0% 5.6% 1.6% 7.7%6201 0.8% 1.0% 0.9% 0.8% 1.5% 1.2% 0.9% 1.2% 1.1% 1.0% 1.5% 1.2%6203 1.2% 0.8% 0.9% 1.0% 0.9% 0.9% 1.2% 0.7% 0.9% 1.2% 0.8% 1.0%6204 1.9% 3.4% 2.7% 1.5% 3.2% 2.5% 0.9% 3.5% 2.4% 0.9% 4.0% 2.5%

6205 0.8% 0.8% 0.8% 1.0% 0.7% 0.8% 0.8% 0.8% 0.8% 1.0% 1.1% 1.1%6206 0.3% 0.8% 0.6% 0.2% 1.0% 0.6% 0.3% 0.8% 0.5% 0.2% 0.8% 0.5%6207 0.1% 0.2% 0.1% 1.2% 0.2% 0.7% 0.0% 0.1% 0.1% 0.0% 0.1% 0.1%6210 0.5% 0.6% 0.6% 0.6% 1.6% 1.1% 1.3% 1.2% 1.2% 1.3% 1.4% 1.4%

6300 9.6% T71% 6.2% 9.2% 4.9% 4.% 10.4% T.1% 6.6% 10.4% 6.2% 9.3%6301 1.8% 1.4% 1.6% 2.5% 0.3% 1.3% 2.1% 1.6% 1.8% 2.1% 1.5% 1.8%6302 3.3% 1.0% 2.0% 2.3% 0.9% 1.5% 3.4% 1.0% 2.1% 3.1% 1.1% 2.0%6303 0.8% 0.5% 0.6% 1.1% 0.3% 0.6% 1.1% 0.4% 0.7% 1.3% 0.5% 0.9%6304 1.6% 1 ,% 1.7% 1.4% 1.4% 1.4% 1.6% 1.6% 1.6% 1.6% 2.0% 1.8%

6305 0.9% 1.8% 1.4% 0.8% 1.5% 1.2% 0.9% 1.6% 1.3% 1.0% 2.0% 1.6%

6306 0.7% 0.4% 0.5% 0.7% 0.2% 0.4% 0.9% 0.4% 0.6% 1.0% 0.5% 0.7%6307 0.6% 0.3% 0.5% 0.4% 0.3% 0.4% 0.5% 0.4% 0.4% 0.5% 0.5% 0.5%

6400 10.9% 47.3% 31.4% 14.6% 46.6% 36.1% 10.8% 46.5% 30.6% 11.2% 39.1% 25.6%6401 0.1% 0.1% 0.1% 0.1% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

6402 4.0% 4.7% 4.4% 7.2% 5.3% 7.3% 4.3% 6.9% 5.7% 5.5% 3.7% 4.6%6403 0.0% 1.7% 0.9% 0.0% 1.4% 0.9% 0.0% 1.3% 0.7% 0.0% 0.9% 0.5%

6411 2.0% 1.5% 1.7% 1.5% 1.4% 2.3% 1.9% 1.5% 1.7% 1.6% 1.5% 1.6%6412 4.2% 2.6% 3.3% 4.6% 2.6% 5.1% 3.9% 2.6% 3.1% 3.5% 2.6% 3.0%

6413 0.7% 0.7% 0.7% 0.7% 0.0% 1.0% 0.6% 0.7% 0.7% 0.6% 0.7% 0.6%6425 0.0% 1.7% 1.0% 0.0% 5.6% 0.9% 0.0% 3.2% 1.8% 0.0% 0.0% 0.0%6431 0.0% 0.8% 0.4% 0.3% 0.4% 0.5% 0.0% 1.1% 0.6% 0.0% 1.1% 0.6%

6453 0.0% 12.0% 6.8% 0.0% 10.1% 6.4% 0.0% 11.0% 6.1% 0.0% 1 1.8% 6.2%6457 0.0% 21.5% 12.1% 0.4% 19.6% 11.6% 0.0% 18.1% 10.0% 0.0% 16.7% 8.7%

so0 1.5% 0.9% 1.1% 4.2% 1.4% 2.6% 1.2% 1.0% 1.1% 1.5% 1.2% 1.3%

6501 0.4% 0.1% 0.2% 3.1% 0.3% 1.5% 0.1% 0.1% 0.1% 0.2% 0.3% 0.3%6502 1.1% 0.8% 0.9% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 1.2% 0.9% 1.1%

S6W0 0.0% 1.5% 0.9% 0.% 4.3% 2.4% 0.0% 4.2% 2.3% 0.2% 5.2% 2.8%6601 0.0% 0.3% 0.2% 0.0% 0.2% 0.1% 0.0% 2.8% 1.6% 0.2% 3.7% 2.1%

6602 0.0% 1.3% 0.7% 0.0% 4.1% 2.3% 0.0% 1.4% 0.8% 0.0% 1.5% 0.8%

7000 0.0% 0.0% 0.0% 0.0% 4.6% 2.6% 0.0% 0.0% 0.0% 0.0% 1.9% 1.0%

Adjustment 0.0% 40.6% -0.3% 0.0% 0.9% 0.0% 0.0% 0.2% 0.1% 0.0% 0.0% 0.0%

Total 100.0% 100.0% 100.0% 100.0% 100100.00 0% 190.0% 10.0% 100.0% 100.0% 100.0% 100.0%

Adjustments have ben made In order to much the total of economIc classifcfatlons with the total of functional classIfcations.

Table 4. Education Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million Bin

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 333.3 359.9 380.6 405.8 406.6 441.0 537.16101 326.8 351.6 373 2 397.9 402 1 435.0 529.8

6102 2.9 2.9 3.1 4.8 2.4 2.6 2.36103 0.0 0.0 0 0 0 0 0 0 0 3 0.0

6104 0.0 0.0 0.0 0.0 0.0 0.0 0 0

6202 3.6 5.5 4.3 3.1 2.1 31 5 0

6200 6.8 6.7 7.8 9.6 7.2 11.0 16.66201 1.2 1.4 1.1 1.1 1 1 2 5 1 6

6203 0 5 0.6 0.8 2.8 1.5 1.2 2 26204 1 6 1 3 1 2 1 3 0.6 1 9 3.56205 0 7 0 7 0.8 0 9 0.6 0.9 1 2

6206 0.1 0.1 0.2 0.1 0.4 0.6 1 16207 00 0.8 02 0.1 00 37

6210 2 9 2 6 2 9 3.1 3.0 3.8 3.3

6300 7.1 8.9 7.6 9.3 S.5 8.6 10.66301 1 5 2 7 1 6 2.3 1.3 1.8 2 76302 0.2 0.5 0.2 0.4 0.1 0.2 0 36303 2 5 2.5 2.3 3.0 1 7 3 2 3.0

6304 1.3 1 3 1.6 1.7 1.3 1.8 2 2

6305 0 6 0.8 0.7 0.8 0 4 0.6 0 96306 0.7 0.8 0 9 0 9 0 5 0.8 1 3

6307 02 02 0.2 02 01 0.1 0.2

6310 0.0 00 0.0 0.0 00 00 00

6400 31.6 30.0 29.2 31.0 27.6 27.0 38.76401 0.7 0.6 0.6 1.3 2.4 1 6 2.16402 28 9 27.7 22 5 26 0 23.3 23 0 35.2

6403 0.1 0.1 4 5 0.1 0.0 0.1 0.06411 0.0 0.0 0 0 0.0 0 0 0 0 0.06412 0 0 0.0 0 0 0.0 0 0 0.0 0.06413 0.0 0 0 0.0 0.0 0.0 0.0 0.06425 0.0

6431 1 9 1 7 1.7 3 7 2.0 2 2 1 46451 0.0 0.0 0.0 0 0 0.0 0 0 0.06453

6457

6458

6500 0.4 0.4 0.4 0.4 0.1 2.7 1.06501 00 00 00 00 00 1 2 00

6502 0.4 0.4 0 4 0 4 0 1 1.5 1 0

Total 379.3 405.9 425.6 456.1 447.1 490.3 604.0

Table 4,. Education Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Bir

1993/94 1993/94 1994/95 1994195

code Budget Actual Budget Actual

Region Center National Region Center National Region Center Nabonal Region Center National

6100 623.06 65.55 688.61 555.15 58.36 613.51 679.23 61.33 740.55 661.84 58.33 720.17

6101 602.53 59.54 662.06 542.53 55.39 597.92 658.90 56.70 715.59 643.31 54.38 697.69

6102 9.88 1.28 11.16 3.40 1.01 4.41 10.74 1 .22 11.96 6.51 1.05 7.56

6103 0.30 0.00 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 10.35 4.74 15.09 9.22 1.96 11.18 9.60 3.41 13.01 12.01 2.90 14.92

6200 34.77 16.42 51.19 29.53 14.57 44.10 37.94 19.78 57.71 39.41 10.54 49.95

6201 1.43 2.85 4.27 1.42 0.52 1.94 1.87 2.78 4.65 2.13 0.51 2.64

6203 2.54 4.19 6.73 1.42 5.70 7.12 4.03 7.09 11.13 8.69 4.56 13.25

6204 24.98 2.41 27.40 20.20 3.35 23.54 25.42 3.17 28.60 20.60 0.56 21.16

6205 0.64 0.90 1.53 2.41 0.33 2.73 0.96 0.90 1.86 3.41 0.24 3.65

6206 0.57 0.36 0.93 0.46 0.21 0.66 0.63 0.16 0.79 0.64 0.03 0.66

6207 0.01 3.63 3.64 0.02 3.63 3.66 0.00 3.63 3.63 0.00 3.63 3.63

6210 4.60 2.08 6.68 3.61 0.64 4.45 5.02 2.03 7.06 3.93 1.01 4.94

6300 29.49 24.42 53.91 21.28 2.52 23.79 31.87 23.14 55.01 29.69 6.51 36.20

6301 3.82 11.46 15.28 2.56 1.54 4.10 4.56 11.67 16.23 6.06 0.49 6.55

6302 4.04 0.76 4.80 1.56 0.02 1.59 3.50 1.01 4.51 1.20 0.00 1.20

6303 13.06 8.34 21.41 9.51 0.28 9.80 14.27 6.28 20.56 13.12 5.45 18.58

6304 2.40 1.21 3.61 2.23 0.21 2.43 3.21 1.25 4.46 2.78 0.11 2.89

6305 0.83 1.18 2.02 1.25 0.24 1.48 1.15 1.18 2.33 1.83 0.20 2.04

6306 0.88 0.99 1.86 1.67 0.18 1.85 1.24 1.11 2.35 1.98 0.23 2.21

6307 4.44 0.49 4.94 2.50 0.05 2.54 3.93 0.64 4.57 2.72 0.02 2.74

6310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6400 8.72 7.28 16.00 6.11 37.18 43.28 12.60 4.64 17.24 11.60 29.79 41.40

6401 0.19 0.38 0.57 0.23 2.08 2.31 0.32 0.18 0.51 0.33 0.05 0.38

6402 8.53 4.11 12.64 5.88 33.46 39.34 12.28 3.06 15.34 11.27 28.51 39.78

6403 0.00 0.10 0.10 0.00 0.03 0.03 0.00 0.12 0.12 0.00

6411 0.00 000 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 00 0.00

6413 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425 0.00 0.00 1.60 1.60 0.00 0.00

6431 0.00 2.69 2.69 0.00 0.00 0.00 0.00 1.28 1.28 1.23 1.23

6451 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6453 0.00 0.00

6457 0.00 0.00

6458 0.00 0.00

6500 13.18 2.18 15.35 15.52 0.79 16.31 12.26 2.52 14.78 13.32 2.21 15.53 P6501 0.00 O.00 0.00 0.50 0.00 0.50 0 00 0.00 0.00 0.00 0.0 0.00

6502 13.18 2.18 15.35 15.02 0.79 15.81 12.26 2.52 14.78 13.32 2.21 15.53

Total 709.2 11 5.85 825.07 627.58 113.42 741.01 773.90 111.41 885.30 755.86 107.39 863.25

Table 4. Education Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98in Million Binr

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center National Region Center Naional Regions Center National Region Center National

6100 738.97 65.62 804.60 723.79 62.24 786.03 771.99 79.11 851.10 856.32 95.62 951.93

6101 721.25 59.58 70 803 718.95 61.39 780.34 755.34 73.25 828.60 834.39 89.16 923.54

6102 8.64 1.37 10.02 4.84 0.86 569 773 1.58 9.30 12.03 2.31 14.34

6103 0.00 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.04 0.00 0.04

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.00 0.00

6202 9.08 4.67 13.75 0.00 0.00 8.92 4.28 13.20 9.87 4.15 14.02

0.00

6200 41.96 14.15 56.11 48.82 10.07 58.88 35.98 9.44 45.42 39.95 14.82 54.77

6201 2.15 2.88 5.02 2.76 0.49 3.25 3.34 3.45 6.79 4.21 4.51 8.72

6202 11.35 1.89 13.24

6203 11.42 3.45 14.87 9.71 3.13 12.84 13 75 0.79 14.54 15.51 1.06 16.57

6204 21.68 2.18 23.86 15.75 0.31 16.06 9.91 2.62 12.53 8.95 4.51 13.46

6205 1.16 1.01 2.18 3.12 0 33 3.45 1.54 1.24 2.78 2.85 1.89 4.74

6206 0.66 0.16 0.83 0.57 0.07 0.64 0.46 0.22 0 68 0.52 0.81 1.33

6207 0.00 3.63 3.63 0.66 3.83 4.29 0.00 0.00 0.00 0.00 0.14 0.14

6210 4.89 0.83 5.72 491 0.21 5 11 697 1.12 8.10 7.90 1.90 9.81

6300 32.87 24.48 57.35 41.58 5.85 47.42 46.54 38.53 85.07 58.55 48.81 107.36

6301 4.63 13.31 17.94 5.37 5.37 6.98 24.39 31.37 9.42 29.98 39.40

6302 2 93 0.98 3 91 0.99 0 99 2.32 1.20 3.51 2.10 1.79 3.88

6303 16.00 5.91 21.90 26.06 5.26 31.32 25.85 8.04 33.89 33.00 9.92 42.92

6304 3 15 1 30 4.45 3.00 0.12 3.11 4.40 1.54 5.94 4.37 2.49 6.86

6305 1 37 t.26 2.63 1.73 0.20 1 93 1 65 1.40 3.05 2.68 2.04 4.72

6306 1.40 1.08 2.48 2 33 0.22 2.54 4.28 1.23 5 51 5.79 1.50 7.29

6307 3.38 0.65 4 04 2.11 0.05 2.16 1.07 0.73 1.80 1.19 1.11 2.30

6310 0.00 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 0.00

6400 9.67 3.94 13.60 12.08 29.15 41.23 7.25 15.89 23.14 7.74 17.10 24.84

6401 0.41 0.16 0 57 0.36 0.99 1 35 0 50 0.27 0.77 0.59 1.39 1.98

6402 9.26 2.47 11.73 11.72 27.55 39.27 6 75 4 73 11.48 7.15 4.72 11.88

6403 0.00 0.03 0.03 0.00 0.03 0 03 0.00 0.28 0.28 0.00 0.30 0.30

6411 0.00 0.00 0.00 0 00 0 00 0.00 0.00 0 00 0.00 0.00

6412 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425 0.00 0.00 0.00 0.00 O.0 0.00 0.00

6431 0.00 1.28 1 28 058 0.58 0.00 10.62 10.62 0.00 10.70 10.70

6451 0.00 0.00 0.00 0 00 0.00 0 00 0.00 0.00 0.00 0.00

6453 0.00 0.00 0.00 0.00 0.00 0.00

6457 0.00 0 00 0 00 0 00 0.00 0.00

6458 0.00 0.00 0.00 0.00 0.00

6500 11.08 2.58 13.66 7.25 0.17 7.42 7.15 4.35 11.49 7.35 3.32 10.67

6501 0.00 0.00 0 00 015 0 21 0.36 0 51 0.03 0.54

6502 1 1 .08 2.58 13.66 7.25 0.17 7.42 7 00 4.14 11.13 6.84 3.29 10.13

Total 834.55 110.77 945.32 833.51 107.48 940.99 868.90 147.32 1016.23 969.91 179.67 1149.58

Table 4.a. Education Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 87.9% 88.7% 89.4% 689.0% 91.0% 89.9% 88.9% ,

6101 86.2% 86,6% 87.7% 87.3% 90.0% 88.7% 87.7%

6102 0.8% 0.7% 0.7% 1.0% 0.5% 0.5% 0.4%

6103 O0'.,: 0.0% 0.0% 0.0% 0.0% 0.1% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% t

6202 0.9 i% 1.3% 1.0% 0.7% 0C5% 0.6% 0.8%

6200 I.E% f "/ 1.8% 2.1% 1.6% 2.3% 2.7%

6201 0 3% 0.3% 0.3% 0.2% 0.3% 0.5% 0.3%

6203 0.1% 0.1% 0.2% 0.6% 0.3% 0.2% 0.4%

6204 0.4% 0.3% 0.3% 0.3% 0.1% 0.4% 0.6%

6205 0.2% 0.2% 0.2% 0.2% 0.1% 0.2% 0.2%

6206 0.0% 0.0% 0.0% 0.0% 0.1% 0.1% 0.2%

6207 0.0% 0.0% 0.2% 0.0% 0.0% 0.0% 0.6%

6210 0.8% 0.6% 0.7% 0.7% 0.7% 0.8% 0.6%

6300 1.95, 2.2% 1.8% 2.0% 1.2% 1.8% 1.8%

6301 0.4% 0 7% 0.4% 0 5% 0.3% 0.4% 0.5%

6302 0.1% 0 1% 0.1% 0.1% 0.0% 0.0% 0.0%

6303 0.7% 0.6% 0 5% 0.7% 0.4% 0.7% 0.5%

6304 0.3% 0 3% 0.4% 0.4% 0 3% 0 4% 0.4%

6305 0 2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.2%

6306 0.2% 0.2% 0.2% 0.2% 0.1% 0.2% 0.2%

6307 0.1% 0.1% 0.0% 0.0% 0.0% 0 0% 0.0%

6310 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0%

6400 8.3% 7.4% 6.9% 6.8% 6.2% 5.5% 6.4%

6401 0 2% 0.1% 0.1% 0.3% 0.5% 0.3% 0.3%

6402 7 6% 6.8% 5.3% 5.7% 5.2% 4.7% 5.8%

6403 0.0% 0.0% 1.1% 0.0% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6431 0.5% 0.4% 0.4% 0 8% 0.4% 0.5% 0.2%

6451 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.1% 0.1% 0.1% 0.1% 0.0% 0.5% 0.2%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.2% 0.0%

6502 0.1% 0.1% 0.1% 0.1% 0.0% 0.3% 0.2%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 4.a. Education Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993/94 1993/94 1994/95 1994/95

code Budget Actual Budget Actual

Region Center Natonal Region Center National Region Center National Region Center National

6100 87.9% 56.6% 83.5% 88.5% 51.5% 82.8% 87.8% 55.0% 83.6% 87.6% 54.3% 83.4%

6101 85.0% 51 4% 80.2% 86 4% 4r, /o 80.7% 85 1% 50 9% 80.8% 85 1% 50 6% 80.8%

6102 14% 1.1% 14% 0.5% aYo 06% 14% 1 1% 14% 09% 10% 0.9%

6103 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0%

6104 0 0% 0.0% 0.0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0% 0.0%

6202 15% 4 1% 1 8% 1.5% 1 7% 1.5% 1 2% 3 1% 1 5% 1.6% 2 7% 1.7%

6200 4.9% 14.2% 6.2% 4.7% 12.8% 6.0% 4.9% 17.8% 6.5% 5.2% 9.8% 5.8%

6201 0 2% 2 5% 0 5% 0 2% 0 5% 0.3% 0 2% 2 5% 0 5% 0 3% 0 5% 0.3%

6203 0 4% 3 6% 0 8% 0.2% 5 0% 10% 0 5% 6 4% 1 3% 1.2% 4 2% 1 5%

6204 3 5%e 2 1% 3.3% 3 2% 3 0% 3 2% 3.3% 2 8% 3.2% 2 7% 0.5% 2.5%

6205 0 1°S 0 8% 0 2% 0 4% 0.3% 0 4% 0 1% 0 8% 0 2% 0 5% 0 2% 0.4%

6206 01% 03%. 01% 01% 02% 01% 0 1% 01% 01% 01% 00% 0.1%

6207 0 0% 3 1% 0 4% 0 0% 3 2% 0 5% 0 0% 3 3% 0.4% 0 0% 3 4% 0.4%

6210 0 6% 1 8% 08% 0 6% 0 7% 0 6% 06% 1 8% 08% 0 5% 0 9% 0.6%

6300 4 2% 21.1% 6.5% 3.4% 2.2% 3.2% 4.1% 20.8% 6.2% 3.9% 6.1% 4.2%

630t 05% 99% 1 9% 04% 14% 06% 06% 105% 1 8% 08% 05% 08%

6302 0 6%5 0 7% 0 6% 0.2% 0 0% 0 2% 0 5% 0 9% 0 5% 0 2% 0 0% 0.1%

6303 1 8% 7 2% 2.6% 1 5% 0 3% 13% 1.8% 56% 2 3% 17% 5.1% 2.2%

6304 0 3% 10% 0 4% 0 4% 0 2% 0 3% 0 4% 1 1% 0 5% 0 4% 0 1% 0.3%

6305 01% 1 0% 0 2% 0 2% 0 2% 0.2% 0 1% 1 1% 0 3% 0 2% 0 2% 0 2%

6306 0 1% 0 9% 0 2% 0 3% 0 2% 0 2% 0.2% 10% 0.3% 0 3% 0.2% 0.3%

6307 0 6% 0 4% 0 6% 0 4% 0 0% 0 3% 0 5% 0 6% 0 5% 0 4% 0 0% 0 3%

6310 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%

6400 1.2% 6.3% 1.9% 1.0% 32.8% 5.8% 1.6% 4.2% 1.9% 1.5% 27.7% 4.8%

8401 0 0% 0 3% 0 1% 0 0% 1 8% 0 3% 0 0% 0 2% 0 1% 0 0% 0 0% 0.0%

6402 1 2% 3 5% 1 5% 0 9% 29.5% 5 3% 1.6% 2 7% 1 7% 1 5% 26 5% 4.6%

6403 0.0% 0 1% 0 0% 0 0% 0 0% 0.0% 0 0% 0 1% 0 0% 0 0% 0 0% 0.0%

6411 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0%

6412 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%

6413 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0.0% 0 0%

6425 0 0% 0 0% 0.0% 0 0% 14% 0 2% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0%

6431 00% 23% 03% 00% 00% 00% 00% 1.1% 01% 00% 1 1% 0.1%

6451 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%

6453 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% O 009% 0 0% 0 0% 0.0%

6457 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% (0

6458 0.0% 00% 0.0% 00% 0.0% 00% 00% 00% 00% 00% 00% 0.0% Z

6500 1.9% 1,9% 11.9% 2.5% 0.7% 2.2% 1.6% 2.3% 1.7% 1.8% 2.1% 1.8%

6501 0.0% 0 0% 0 0% 0 1% 0 0% 0 1% 0 0% 0 0% 0 0% 0 0% 0.0% 0.0%

6502 19% 1 9% 1 9% 2 4% 0 7% 2 1% 1 6% 2 3% 1 7% 1 8% 2 1% 1 8%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.O% 100.0% 100.0% 100.0% 100.0%

Table 4.a. Education Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center National Region Center Natonal Regions Center Natonal Region Center National

6100 88.5% 59.2% 85.1% 86.8% 57.9% 83.5% 88.8% 53.7% 83.8% 88.3% 53.2% 82.8%

6101 86.4% 53.8% 82.6% 86.3% 57.1% 82.9%b 86.9% 49.7% 81.5% 8B.0% 49.6% 80.3%

6102 1.0% 1.2% 1.1% 0.6% 0.8% 0.6% 0.9% 1.1% 0.9% 1.2% 1.3% 1.2%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0%

6202 1.1% 4.2% 1.5% 0.0% 0.0% 0.0% 1.0% 2.9% 1.3% 1 .0% 2.3% 1.2%

6200 5.0% 12.8% 5.9% 5.9% 9.4% 6.3% 4.1% 6.4% 4.5% 4.1% 8.2% 4.8%

6201 0.3% 2.6% 0.5% 0.3% 0.5% 0.3% 0.4% 2.3% 0.7% 0,4% 2.5% 0.8%

6202 0.0% 0.0% 0.0% 1.4% 1.8% 1.4% 0.0% 0.0% 0.0%

6203 1.4% 3.1% 1.6% 1 2% 2.9% 1.4% 1.6% 0.5% 1.4% 1.6% 0.6% 1.4%

6204 2.6% 2.0% 2.5% 1.9% 0.3% 1.7% 1.1% 1.8% 1.2% 0.9% 2.5% 1.2%

6205 0.1% 0.9% 0.2% 0.4% 0.3% 0.4% 0.2% 0.8% 0.3% 0.3% 1.0% 0.4%

6206 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.4% 0.1%

6207 0.0% 3.3% 04% 0.1% 3.4% 0.5% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0%

6210 0.6% 0.7% 0.6% 0.6% 0.2% 0.5% 0.8% 0.8% 0.8% 0.8% 11% 0.9%

6300 3.9% 22.1% 6.1% 5.0% 5.4% 5.0% 5.4% 26.2% 8.4% 8.0% 27.2% 9.3%

6301 0.6% 12.0% 1.9% 0.6% 0.0% 0.6% 0.8% 16.6% 3.1% 1.0% 16.7% 3.4%

6302 0.4% 0.9% 0.4% 0.1% 0.0% 0.1% 0.3% 0.8% 0.3% 0.2% 1 .0% 0.3%

6303 1.9% 5.3% 2.3% 3.1% 4 9% 3.3% 3.0% 5.5% 3.3% 3.4% 5.5% 3.7%

6304 04% 1 2% 05% 0.4% 0.1% 0.3% 0.5% 1 0% 0.6% 0.5% 1.4% 0.6%

6305 0.2% 1.1% 0.3% 0.2% 0.2% 0.2% 0.2% 1.0% 0.3% 0.3% 1.1% 0.4%

6306 0.2% 1 0% 0.3% 0.3% 0.2% 0.3% 0.5% 0.8% 0.5% 0.6% 0.8% 0.6%

6307 0.4% 0.6% 04% 0.3% 0.0% 0.2% 0.1% 0.5% 0 2% 0.1% 0.6% 0.2%

6310 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 1.2% 3.6% 1.4% 1.4% 27.1% 4.4% 0.8% 10.8% 2.3% 0.8% 9.5% 2.2%

6401 0.0% 0.1% 0.1% 0.0% 0.9% 0.1% 0.1% 0.2% 0.1% 0.1% 0.8% 0.2%

6402 1.1% 2.2% 1.2% 1.4% 25.6% 4.2% 0.8% 3.2% 1.1% 0.7% 2.6% 1.0%

6403 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.2% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 1.2% 0.1% 0.0% 0.5% 0.1% 0.0% 7.2% 1.0% 0.0% 6.0% 0.9%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 1.3% 2.3% 1.4% 0.9% 0.2% 0.8% 0.8% 3.0% 1.1% 0.8% 1.9% 0.9%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% 0.0%

6502 1.3% 2.3% 1.4% 0.9% 0.2% 0.8% 0.8% 2 8% 1.1% 0.7% 1.8% 0.9%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 5. Primary Education Rccurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million BinT

1986/87 1987188 1988/89 1989/90 ^ 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 240.5 259.6 278.9 292.3 287.5 318.4 397.0

6101 237 7 256 8 275.9 289 6 285 9 315 9 394 8

6102 1 6 1 7 1 9 1 8 1 1 1 5 1 2

6103 00 0.0 0.0 00 00 03 00

6104 00 00 00 00 00 00 00

6202 1 2 1.1 1 1 1 0 0 5 0 8 1.0

6200 1.6 1.3 1.2 1.2 0.7 0.9 1.0

6201 04 03 03 03 03 03 05

6203 00 00 0.0 0.0 00 00 00

6204 1 0 0.9 06 07 03 04 0.2

6205 01 01 01 0.1 01 01 02

6206 0 0 0.0 0.0 0 0 0 0 0.0 0.0

6207 00 00 00 00 0.0 00 00

6210 00 00 0.0 00 00 00 01

6300 2.1 2.1 2.3 2.5 1.7 2.4 2.9

6301 00 00 00 00 00 0.0 00

6302 01 01 01 01 01 01 01

6303 07 07 08 10 05 07 10

6334 07 07 08 0.8 08 11 11

63-5 0 2 0 2 0 1 0 2 0 1 0 1 0.2

6336 04 04 04 04 02 03 04

E3.37 01 01 01 01 00 00 0.1

6310 0 0 00 00 00 0.0 00 00

6 4C 0 6.4 6.0 5.1 3.v j 4.1 5.4 6.9

6401 02 00 00 001 00 00 00

6402 62 60 06 301 41 54 69

6403 50 00 45 00 00 0o0 0

6411 00 00 0 0 03 00 00 00

6412 00 00 00 c 050 00 00

6413 00 00 00 00 00 00 00

6425

6431 00 00 00 00 00 00 00

6451 46453

6457 f

6458

6500 0 1 0.2 0.1 0 2 0 0 0.1 0.2

6501 050 00 00 00 00 00 00

6502 01 02 01 0 2

0G0 01 02

Total 250.8 269.2 287.5 299 . I 294 1 327.2 408.0

Tble 5. Primary Education Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Birr

1993194 1993t94 1994t95 1994i95

code Budget Adual Budget Actual

Region Center Nalional Region Center National Region Center National Region Center National

6100 512.01 1.28 513.29 438.63 0.99 439.61 550.72 1.15 651.87 515.31 1.08 516.38

6101 495.83 1.17 497.00 430.11 0.93 431.04 535.36 105 536.42 505.21 1.03 506.24

6102 7.87 0.00 7.87 1.86 0.00 1.86 8.36 0.00 8.36 2.05 0.00 2.05

6103 0.30 0.00 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 8.01 0.11 8.12 6.65 0.05 6.71 7.00 0.09 7.09 8.04 0.05 8.09

6200 23.14 0.51 23.65 18.62 0.25 18.87 25.49 0.78 26.27 21.87 0.24 22.11

6201 0.59 0.11 0.70 0.57 0.07 0.64 0.93 0.09 1.02 0.98 0.11 1.09

6203 1.33 0.02 1.35 0.63 0.01 0.65 2.82 0.02 2.84 3.67 0.02 3.69

6204 20.54 0.30 20.84 15.83 0.09 15.92 20.61 0.60 21.21 14.56 0.05 14.61

6205 0.12 0.03 0.15 1.06 0.06 1.12 0.14 0.03 0.17 1.79 0.05 1 .4

6206 0.00 0.02 0.02 0.02 0.01 0.03 0.01 0.02 0.03 0.08 0.00 0.08

6207 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6210 0.56 0.03 0.59 0.50 0.01 0.51 0.97 0.03 1.00 0.79 0.01 0.0

6300 17.05 0.22 17.27 11.97 0.16 12.13 18.95 0.20 19.15 12.23 0.14 12.37

6301 0.16 0.00 0.16 0.02 0.00 0.02 0.82 0.00 0.82 0.31 0.00 0.31

6302 2.81 0.00 2.81 1.16 0.00 1.16 2.56 0.00 2.56 0.79 0.00 0.79

6303 7.99 0.10 8.09 5.99 0.04 6.04 8.76 0.09 8.85 5.55 0.05 5.60

6304 1.29 0.02 1.31 1.27 0.02 1.29 2.46 0.02 2.48 1.51 0.02 1.53

6305 0.11 0.05 0.16 0.42 0.06 0.46 0.18 0.05 0.23 0.65 0.06 0.71

6306 0.39 0.03 0.43 0.86 0.03 0.88 0.51 0.03 0.54 1.05 0.01 1.06

6307 4.29 0.02 4.31 2.25 0.02 2.27 3.64 0.02 3.67 2.37 0.01 2.38

6310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6400 0.00 0.00 0.00 0.06 0.33 0.39 0.00 0.00 0.00 2.03 0.00 2.03

6401 0.00 0.00 0.00 0.02 0.00 0.02 0.00 0.00 0.00 0.00

6402 0.00 0.00 0.00 0.04 0.33 0.37 0.00 0.00 0.00 2.03 2.03

6403 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6411 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425

6431 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6451 0.00 0.00

6453

64S7

6456

6500 9.26 0.01 9.27 9.77 0.02 9.79 8.46 001 8.47 8.85 0.01 8.85

6501 0.03 O. 0.03 0.00 0.00 0.00 0.03 000 0.03 0.00 0.00

6502 9.23 0.01 9.24 9.77 0.02 9.79 8.44 0.01 8.45 8.85 0.01 8.85

T6ao 8614 6 2.02 563.48 47S.0S 1.74 440.79 603.62 2.14 605.76 560.29 1.46 561.76

Table 5. Primary Education Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98In Million Birr

1995/96 1995/96 1996/97 1997/98 0

code Budget Actual Budget Budget

Region Center National Region Center Nabonal Regions Center Nabonal Region Center National

6100 588.39 1.14 589.53 576.66 0.90 577.56 599.50 1.4A 600,89 662.19 1.48 663.67

6101 575.84 1.04 576.89 574.88 0 90 575 79 588 68 1 29 589 97 652.08 1.37 653.45

6102 6.08 0 00 6.08 1.78 0 00 1 78 5 09 0 00 5.09 4.44 0.00 4.44

6103 0 00 0.00 0.00 0.00 0.00 0.00 0 0 00 0 00 0.00 0.00

6104 0.00 0.00 090 00 0.90 0.00 0.0 0.00 0.00 0.00 0.00

6202 6.47 0.10 6.56 0.00 5.73 0 11 5 83 5 67 0 11 578

6200 26.91 0.86 27.77 29.76 0.56 30.33 20.78 1,06 21.84 19.08 0.73 19.82

6201 1 09 0.14 1 23 1 29 0 12 1.41 1 40 0 14 1 54 1 40 0.14 1.53

6202 7.75 0.06 7.82

6203 7 46 0.02 7.48 6.02 0.01 6 03 9 62 0 03 9 65 8 96 0.03 8.98

6204 17.14 0.59 17.73 12.26 0.23 12.49 7.68 0.63 8 31 6 31 0 30 6.61

6205 0.12 0.05 0.17 1 33 0.08 1.41 0.31 0.06 0 37 0.30 0.06 0.37

6200 0.01 0.02 0.03 0.02 0.00 0.08 0 01 0.06 0 07 0 01 0.06 0.07

6207 0.00 O.0O 0 00 0.00 0 00 0 0 0.00 0.00 0.00 0.00 0.00 0 00

6210 1 08 0 05 1.13 1.10 0 00 1 10 1.76 0 14 1 90 2 11 0.14 2.25

6300 18.71 0.23 18.94 12.63 0.17 12,79 25.50 0.26 25.76 27.60 0.27 27.87

6301 0 82 0 00 0.82 0.04 0.00 0.04 1.07 0 00 1 07 0 07 0.00 0 07

6302 1.98 0.00 1.98 0 64 0.00 0 64 1.33 0 00 1.34 1 12 0.00 1.12

6303 9 80 0.10 9.90 7.06 0.07 7.13 16 55 0 12 16 67 20 66 0 12 20 78

6304 2.29 0 03 2 32 1 45 0.02 1 47 3 06 0 03 3.09 1 90 0.03 1.93

6305 0 17 0 05 0.21 0.49 0 04 0 53 0 40 0 05 0 45 0 34 0 07 0.40

6306 0.58 0 03 0 61 1 16 0 02 1 18 2 40 0 04 2.44 2.97 0.04 3.01

6307 3 07 0.02 3 09 1 80 0 02 1 82 0 68 0 02 0 70 0 55 0.02 0.57

6310 0.00 0.00 0 00 0.00 0 00 0.00 000 0 00

6400 0.23 0.00 0.23 0.67 0.00 0.67 0.20 0.01 0.21 0.33 0.01 0.33

6401 0.00 0.00 0 00 0 00 0.00 0 00 0 00 000 0 00 0.00 0 00 0.00

6402 0.23 0.00 0 23 0 67 0 00 0.67 0 20 0.00 0.20 0 33 0 00 0.33

6403 0.00 0 00 0.00 0 00 0 00 0.00 0 01 0.01 0.00 0 01 0.01

6411 0.00 0.00 000 0 00 0 00 0.00 0 00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0 00 000 0.00 000 000 0.00 O.0O

6413 0.00 0 00 0 000 000 0 00 0.00 0.00 0.00 0.00

6425 0 00 0.00 0 00 000 0 00 0.00

6431 0.00 0.00 0 00 0 00 0 0 00 0 00 0.00 0.00 0.00

6451 0.00 0 00 0.00 0 00 000

6453 0 00 0 00 0 00 0 00 0.00

6457 0.00 0.00 0 00 0 00 0.00

6458 000 0.00 000 000 000

6500 7.44 0.02 7.47 4.02 6.03 4.05 4.22 0.09 4.31 3.65 0.03 3.68

6501 0 03 0.00 0 03 0 00 0 16 0 00 0 16 0 00 0 00 0.00

6502 7.42 0 02 7 44 4.02 0.03 4 05 4.06 0 09 4 14 3 65 0 03 3.68

Total 641.67 2.25 643.93 623.74 1.66 625.40 650.20 2.81 653.00 712.86 2.52 715.38

Table 5.a. Primary Education Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988189 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 95.9% 96.4% 97.0% 97.7% 97.8% 97.3% 97.3%

6101 94.8% 95.4% 96.0% 96.8% 97.2% 96.5% 96.8%

6102 0.6% 0.6% 0.6% 0.6% 0.4% 0.5% 0.3%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2%

6200 0.7% 0.5% 0.4% 0.4% 0.2% 0.3% 0.2%

6201 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

6203 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6204 0.4% 03% 0.2% 0.2% 0.1% 0.1% 0.1%

6205 0.0% 0.0% 0.0% 0.0% 0,0% 0.0% 0.0%

6206 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6207 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6210 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6300 0.8% 0.8% 0.8% 0.8% 0.6% 0.7% 0.7%

6301 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6302 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%

6303 0.3% 0.2% 0.3% 0.3% 0.2% 0.2% 0.2%

6304 0.3% 0.3% 0.3% 0.3% 0.3% 0 3% 0.3%

6305 0.1% 0.1% 0.0% 0.1% 0.0% 0.0% 0.0%

6306 02% 0.1% 0.1% 0.1% 0.1% 01% 0.1%

6307 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 2.6% 2.2% 1.8% 1.0% 1.4% 1.7% 1.7%

6401 0.1% 0.0% 0.0% 0.0% 0.0% 0.e% 0°0%

6402 2.5% 2.2% 0.2% 1.0% 1.4% 1.7% 1.7%

6403 0.0% 0.0% 1.6% 0.0% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 00% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.1% 0.1% 0.0% 0.1% 0.0% 0.0% 0.0%

6501 0 .0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 0.1% 0.1% 0.0% 0.1% 0.0% 0.0% 0.0%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%- 100.0%

Table 5.a. Primary Education Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993194 1993194 1994195 1994195

code Budget Actual Budget Actual

Region Center Nabonal Region Center Nabonal Region Center National Region Center National6100 91.2% 63.4% 91.1% 91.6% 56.7% S1.4% 91.2%/ 53.4% 91.1% 92.0% 73.6% 911.9%

6101 88.3% 58.0% 88.2% 89.8% 536% 89.7% 88.7% 49.2% 88.6% 90.2% 70.3% 90.1%

6102 14% 0.1% 1.4% 0.4% 0.0% 0.4% 1.4% 0.1% 1.4% 0 4% 0.0% 0.4%

6103 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 00% 00% 0.0% 0.0% 0.0% 0.0% 00% 00% 0.0% 0.0% 0.0%

6202 1.4% 5.3% 14% 1.4% 3.0% 1.4% 1.2% 4.2% 1.2% 1.4% 3.3% 1.4%

6200 4.1% 25.3% 4.2% 3.9% 14.1% 3.9% 4.rl 36.5% 4.3% 3.9% 16.1% 3.9%

6201 0.1% 5 6% 0.1% 0.1% 3.9% 0.1% 0.2% 4.0% 0.2% 0.2% 7.6% 0.2%

6203 0.2% 0.9% 0.2% 0.1% 0.6% 0.1% 05% 0.9% 0.5% 0.7% 1.3% 0.7%

6204 3.7% 14.8% 3.7% 3.3% 5.3% 3.3% 3.4% 27.9% 3.5% 2.6% 3.4% 2.6%

6205 0.0% 1.6% 0.0% 0.2% 3.2% 0.2% 0.0% 1.5% 0.0% 0.3% 3.3% 0.3%

6206 0.0% 0.9% 0.0% 0.0% 0.7% 0.0% 0.0% 0.8% 0.0% 00% 0.1% 0.0%

6207 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0% 0.0% 0.0% 0.0%

6210 0.1% 1.4% 0.1% 0.1% 0.4% 0.1% 0.2% 1.4% 0 2% 0.1% 0.4% 0.1%

6300 3.0% 10.8% 3.1% 2.5% 9.2h 2.5% 3.1% 9.5% 3.2% 2.2% 9.7% 2.2%

6301 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 00% 01% 0.1% 0.0% 0.1%

6302 0.5% 0.1% 0.5% 0.2% 0.0% 0.2% 0.4% 01% 04% 01% 0 0% 0.1%

6303 1.4% 4.9% 1.4% 1.3% 2.4% 1.3% 1.5% 4.2% 1 5% 1.0% 3.2% 1.0%

6304 0.2% 0.8% 0.2% 0.3% 1.1% 0.3% 0.4% 09% 0.4% 03% 15% 0.3%

6305 0.0% 2.4% 0.0% 0.1% 3.2% 0.1% 0.0% 2.2% 0.0% 0.1% 3.8% 0.1%

6306 0.1% 1.7% 0.1% 0.2% 1.5% 0.2% 0.1% 12% 01% 0.2% 0.8% 0.2%

8307 0.8% 1.0% 0.8% 0.5% 1.0% 0.5% 06% 1.0% 0.6% 0.4% 0.4% 0.4%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0%

6400 0.0% 0.0% 0.0% 0.0% 18.6% 0.1% 0.0% 0.1% 0.0% 0.4% 0.0% 0.4%

6401 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 0.0% 0.0% 0.0% 0.0% 18.6% 0.1% 0.0% 0.0% 0.0% 04% 00% 0.4%

6403 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 01% 00% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0% 0.0% 00% 0.0% 0.0% 0.0%

8412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 00% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00% 00% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00% 0.0%

6500 1.6% 0.5% 1.6% 2.0% 1.4% 2.0% 1.4% 0.5% 1.% 1.6% 0.6% 1.6%

6501 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 1.6% 0,5% 1.6% 2.0% 1.4% 2.0% 14% 0 5% 1.4% 1 6% 0.6% 1.6%

Tdtal 100.0%A 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 5.a. Primary Education Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997198

code Budget Actual Budget Budget

Region Center National Region Center National Regions Center National Region Cenler National

6100 91.7% 50.6% 91.6% 92.5% 54.3% 92.4% 92.2% 49.7% 92.0% 92.9% 58.8% 92.8%

6101 89.7% 46.3% 89.6% 92.2% 54.3% 92.1% 90.5% 45.9% 90.3% 91.5% 54.5% 91.3%

6102 0.9% 0.1% 0.9% 0.3% 0.0% 0.3% 0.8% 0.1% 0.8% 0.6% 0.1% 0.6%

6103 0.0% 0.0% 0.0% 0.0% 0,0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0% 0.0% 0.0%

6202 10% 4.3% 1.0% 0.0% 0.0% 0.0% 0.9% 3.8% 0.9% 0.8% 4.2% 0.8%

6200 4.2% 38.2% 4.3% 4.8% 33.9% 4.8% 3.2% 37.7% 3.3% 2.7% 29.1% 2.8%

6201 0.2% 6.0% 0.2% 0.2% 7.3% 0.2% 0.2% 4.8% 0.2% 0 2% 5 4% 0.2%

6202 0.0% 0.0% 0.0% 1.2% 3.7% 1.2% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%

6203 1.2% 0.8% 1.2% 1.0% 0.7% 1.0% 1.5% 1,0% 1.5% 1 3% 1.1% 1.3%

6204 2.7% 26.4% 2.8% 2.0% 13.9% 2.0% 1.2% 22.5% 1.3% 0 9% 12.0% 0.9%

6205 0.0% 2.1% 0.0% 0.2% 4.6% 0.2% 0.0% 2.1% 0.1% 00% 2.5% 0.1%

6206 0.0% 0.8% 0.0% 0.0% 3.4% 0.0% 0.0% 2.0% 0.0% 0.0% 2 4% 0.0%

6207 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 00%

6210 0.2% 2.1% 0.2% 0.2% 0.3% 0.2% 0.3% 5.2% 0.3% 0.3% 5 7% 0.3%

6300 2.9% 10.2% 2.9% 2.0% 10.1% 2.0% 3.9% 9.3% 3.9% 3.9% 10.8% 3.9%

6301 0.1% 0.0% 0.1% 0.0% 0.0% 00% 0.2% 0.0% 02% 0 0% 0 0% 0.0%

6302 0.3% 0.0% 03% 0.1% 0.0% 01% 0.2% 01% 0.2% 0.2% 0.0% 02%

6303 1.5% 4.5% 1.5% 1.1% 4.3% 1.1% 2.5% 4 3% 2 6% 2 9% 4 8% 2.9%

6304 0.4% 1 2% 0.4% 0.2% 1 .2% 0.2% 0.5% 1.0% 0 5% 0 3% 1.1% 0.3%

6305 0.0% 21% 0.0% 0.1% 2.3% 0.1% 0.1% 1.9% 0 1% 0.0% 2.6% 0.1%

6306 0.1% 1.3% 0.1% 0.2% 1.4% 0.2% 0.4% 1.2% 0.4% 0 4% 1.5% 0 4%

6307 0.5% 0.9% 0.5% 0.3% 1.0% 0.3% 0.1% 0.7% 0.1% 01% 0 8% 0.1%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 00% 0.0% #VALUE! 0 0% 0 0%

6400 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% 0.2% 0.0% 0.0% 0.3% 0.0%

6401 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0%

6402 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0%

6403 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.2% 0 0% 0.0% 0 3% 0.0%

6411 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0%

6412 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0%

6425 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 00% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 1.2% 1.0% 1.2% 0.6% 1.7% 0.6% 0.6% 3.1% 0.7% 0.5% 1.0% 0.5%

6501 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0 0% 0.0% 0.0%

6502 1.2% 1.0% 1 2% 0.6% 1.7% 0.6% 0.6% 31% 0.6% 0.5% 1.0% 0.5%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 6. Health Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million Birr

1986187 1987/88 1988/89 1989/90 1990191 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual -A

6100 66.7 72.7 78.8 84.9 86.4 98.5 123.8

6101 63.7 69.5 75.7 81.7 83.7 95.1 119 2

6102 1.1 1.2 1.2 1.3 1.0 1.3 1.7

6103 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6104 0.0 0.0 0.0 0.0 0.0 0.0 0 0

6202 2.0 1.9 1 9 2.0 1.7 2.2 2.9

6200 7.9 6.9 7.8 7.7 5.8 9.8 10.4

6201 4.0 2.8 3.8 3.7 2.8 2.9 4.0

6203 0.4 0.5 0.5 0.5 0.4 0.7 0.7

6204 1.6 1.9 1.8 1.9 1.3 3.9 2.8

6205 1 3 1.2 1.2 1.2 1.0 1 7 2 2

6206 0.1 0.2 0.2 0.2 0.1 0.3 0.6

6207 0.0 0.0 0.0 0.0 0 0 0.0 0.0

6210 0.4 0.2 0.2 0.2 0.1 0.2 0.1

6300 28.7 29.8 30.7 33.0 29.9 34.9 46.9

6301 6.2 6.2 6.7 7.5 6.6 7.6 8.0

6302 17.5 18.3 18 6 19.2 18.1 19.6 29.5

6303 0.2 0.2 0.2 0.2 0.2 0.2 0.5

6304 1.7 1.9 1.9 2.1 2 0 3 1 3 4

6305 1.2 1 2 1.2 1.7 1.0 1.9 2.3

6306 0.9 0.9 1 0 1 0 0.8 1 2 1.6

6307 11 11 11 1 4 1.1 14 1.7

6310 0 0 0.0 0 0 0.0 0.0 0 0 0.0

6400 7.5 7.9 8.3 6.6 6.1 4.3 6.2

6401 3.2 2.8 2 9 3.0 2 4 0.3 0 3

6402 3.1 3.9 3.9 2.2 22 29 48

6403 0.1 0.1 1 5 0.1 1 5 0.1 0.2

6411 0.0 00 00 0.0 0.0 0.0 00

6412 0.0 0 0 0 0 0.0 0.0 0.0 0.0

6413 0.0 0 0 0 0 0.0 0.0 0.0 0 0

6425 0.0

6431 1 1 1 2 0.0 1.3 0.0 1 0 098451

6453

6457

6458

6500 0.3 0.4 0.3 0.3 0.2 4.0 1.8

6501 00 00 00 0 0 00 0.1 0.0

6502 0.3 04 03 0 3 02 39 1 8

Adjustment

Total 111.18 117.65 125.97 132.60 128.40 151.51 189.22

Adjustnents have been made in order to much the total of economic classifications with the total of functional classifications

Table 6. Health Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Bin

1993/94 1993/94 1994/95 1994/95

code Budget ActUal Budget Actual

Region Center National Region Center National Region Center National Region Center National

6100 141.27 32.09 173.35 122.51 25.20 147.71 153.99 31.33 185.32 138.48 24.03 162.50

6101 133.27 30.19 163.46 115.55 24.36 139.91 143.94 28.80 172.74 130.20 23.36 153.56

6102 4.66 0.75 5.42 2.43 0.25 2.68 5,87 0.93 6.80 3.02 0.27 3.28

6103 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 3.33 1.14 4.48 4.53 0.59 5.12 4.18 1.60 5.78 5.26 0.40 5.65

6200 19.22 4.00 23.22 17.76 4.93 22.69 20.68 7.33 28.01 19.56 3.46 23.02

6201 3.73 1.73 5.45 4.09 2.98 7.07 4.07 1.97 6.04 4.12 1.24 5.36

6203 3.81 0.30 4.11 2.34 0.20 2.54 3.69 0.59 4.46 2.77 0.39 3.17

6204 8.56 0.66 9.23 7.60 0.52 8.12 7.35 1 53 8.88 7.38 1.07 8.45

6205 1.10 0.50 1.60 2.99 0.57 3.55 3.18 0.65 3.83 4.56 0.46 5.03

6206 0.21 0.48 0.69 0.11 0.24 0.36 0.22 0.55 0.77 0.10 0.20 0.30

6207 1.60 0.29 1.89 0.34 0.41 0.74 1.67 1.70 3.37 0.29 0.07 0.36

6210 0.22 0.04 0.26 0.29 0.01 0.30 0.30 0.34 0.64 0.33 0.02 0.36

6300 80.70 10.09 90.79 70.57 7.59 78,16 87.49 18.12 105.61 79.51 11.23 90.74

6301 14.93 2.98 17.91 10.30 2 44 12.75 13.01 4.24 17.25 11.55 2.53 14.08

6302 49.09 5.07 54.16 44.90 3.77 48.67 55.19 10.60 65.79 51.24 6.63 57.86

6303 0.41 0.12 0.53 0.48 0.00 0.48 0.44 0.16 - 0.60 0.44 0.00 0.45

6304 7.32 0.89 8.20 6.38 0.60 6.97 7.64 1.40 9.04 6.40 0.95 7.35

6305 3.27 0.45 3.72 2.90 0.30 3.20 5.01 0.75 5 75 3.87 0.45 4.32

6306 1.45 0.25 1.70 2.19 0.18 2.37 1.78 0.39 2.17 2.11 0.24 2.35

6307 4.23 0.33 4.56 3.43 0.29 3.72 4 42 0.59 5.01 3.90 0.42 4.33

6310 0.00 .. 0.00

6400 3.87 3.43 7.30 17.72 14.26 31.97 16.56 2.38 18.94 19.13 8.04 27.17

6401 1.30 0.57 1.87 0.46 0.05 0.51 1.46 0.56 2.02 0.72 0.03 0.75

6402 2.56 0.92 3.48 17.26 11.61 28.86 15.10 1.49 16.59 18.41 6.09 24.50

6403 0.00 0.17 0.17 0.20 0.20 0.00 0.25 0.25 0.23 0.23

6411 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425

6431 0.00 1.78 1.78 2.40 2.40 0.00 0.08 0.08 1.68 1.68

6451 0.00 0.00

6453

6457

6458

6500 7.89 0.13 8.03 8.19 0.07 8.27 7.58 0.30 7.88 6.90 0.11 7.02

6501 0.00 0.00 0.00 0.37 0.00 0.37 0.00 0.00 0.00 0.00 0.00 0.00

6502 7.89 0.13 8.03 7.82 0.07 7.89 7.58 0.30 7.88 6.90 0.11 7.02

Adjustment' -8.00 -8.00

Total 252.95 49.75 302.69 228.75 52.05 280.80 286.29 59.47 345.76 263.58 46.86 310.44

- Adjustments have been made in order to much the total of economic classificatons with the total of funcbonal classificatons.

Table 6. Health Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98In Million Birr

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center National Region Center National Regions Center National Region Center National

6100 16893 28.32 197.25 142.41 15.55 157.96 164.95 28.70 193.65 189.16 27.80 216.96

6101 159 60 2612 185 62 138.52 15 34 153 86 154 21 26 43 180 64 177 93 25.80 203.73

6102 5.07 0 93 6 01 3 89 0 21 4.10 4.97 0 92 5 88 5 34 0 47 5.81

6103 0 00 000 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0.00 0 00

6104 0.00 0 00 0 00 0 00 0.00 0 00 0 00 0 00 0 00 0 00 0 00

6202 4 36 1 26 5 62 5 77 1 36 7 12 5 89 1.53 7.42

6200 21.15 6.12 27.26 24.56 4.16 28.71 20.18 7.47 27.65 21.71 9.06 30.77

6201 4 55 2 16 6.71 4.25 1 87 6 12 5 36 2 87 8 23 6 21 2 89 9.10

6202 5 33 0 64 5 97

6203 3 90 0 70 4 60 3.19 0 28 3 46 4 02 0 73 4 76 4 14 0 94 5.08

6204 6 81 1 44 8 25 6 80 0.56 7 36 4 88 1.67 6 55 4 35 3 35 7 69

6205 3 51 0 67 4 1 7 4 22 0.34 4 55 3 85 0 91 4 76 5 42 0 97 6 39

6206 0.29 0 37 0 66 0 43 0 39 0 82 0 22 0.37 0 59 0.25 0.60 0 85

6207 1.17 0.47 1 64 0.00 0 05 0 05 0 81 0 67 1 49 0 38 0 06 0 44

6210 0 93 0 29 1 23 0 35 0 03 0.38 1 03 0 25 1 28 0 96 0 25 1.21

6300 90.84 19.30 110.14 81.53 30.27 111.80 98.84 21.63 120.46 106.09 21.79 127.88

6301 13.41 4.37 17 78 11 66 1.45 13 10 11 93 4 30 16 24 12 50 3 24 15 75

6302 58.13 11 06 69 19 52 84 27 30 80 13 66 25 12 70 78 95 70.64 13.74 84.38

6303 0 46 0 24 0 70 0.59 0 00 0.59 0.72 0 33 1 05 0 82 0 16 0.98

6304 8 37 1 47 9 85 6.33 0 64 6 97 7 97 1 54 9 51 8 33 1.41 9 73

6305 4 26 0 84 5 11 3 95 0 40 4 35 4.73 0.95 5 69 6 03 1 36 7 38

6306 1.87 0.46 2.33 2.27 0 24 2 51 2 37 0 77 3 14 2 52 0.95 3.47

6307 4 34 0 85 5.19 3.91 0 25 4 15 4 85 1 04 5 89 5 25 0 94 6 19

6310 0 00 0.00

6400 16.80 2.90 19.70 17.27 8.62 25.89 13.65 2.80 16.45 14.88 2.68 17.566401 1 45 0 52 1 97 0 80 3.48 4 28 1 13 0 50 1 63 1 19 1.19

6402 15 35 0 85 16.20 16 47 4.82 21.29 12.52 0 85 13 37 13 69 1 15 14.84

6403 0 00 0 25 0.25 0 25 0 25 0 00 0 35 0.35 0 00 0 35 0.35

6411 0 00 000 000 0.00 0 00 0.00 0 00 0.00 0.00

6412 0 00 0 00 0.00 0 00 0 00 0 00 0.00 0 00 0.00

6413 0 00 00 0 00 0.00 0 00 0 00 0.00 0 00 0.00

6425 0.00 0.00 0 00 0 00 0.00

6431 0.00 1.28 1.28 0.07 007 000 1 10 1 10 000 1.18 1 18

6451 0 00 0 00 0 00 0 00 0.00

6453 0.00 0 00 0.00 0.00 0 00

6457 0 00 0.00 O.0O 0 00 0.00 i

6458 000 0.00 000 US

6500 6.85 0.24 7.09 5.10 0.07 5.16 4.47 0.43 4.90 3.87 0.75 4.63

6501 0.00 0.00 0.00 0 00 0 00 0.00 0 00 0 00 0.00 0.00 0 00

6502 6.85 0.24 7.09 5.09 0 07 5 16 4 47 0.43 4 90 3 87 0 75 4 63

0.00

AdJustment -1 47 -1.47

Total 304.58 56.86 361.44 270.86 57.20 328.06 302.08 61.03 363.11 335.71 62.08 397.79* Adjustments have been made in order to much the total of economic dassmfications with the total of functional classificatons.

TIble6.a Health Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 60.0% 61.8% 62.6% 64.0% 67.3% 65.0% 65.4%

6101 57.3% 59.1% 60.1% 61.6% 65.2% 62.7% 63.0%

6102 1.0% 1.0% 1.0% 1.0% 0.8% 0.8% 0.9%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 1.8% 1.6% 1.5% 1.5% 1.3% 1.5% 1.5%

6200 7.1% 5.8% 6.2% 5.8% 4.6% 6.4% 5.5%

6201 3.6% 2.4% 3.0% 2.8% 2.2% 1.9% 2.1%

6203 0.4% 0.4% 0.4% 0.3% 0.3% 0.5% 0.4%

6204 1.4% 1.6% 1.5% 1.4% 1.0% 2.6% 1.5%

6205 1.2% 1.0% 1.0% 0.9% 0.8% 1.1% 1.2%

6206 0.1% 0.2% 0.2% 0.2% 0.1% 0.2% 0.3%

6207 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6210 0.4% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1%

6300 25.8% 25.3% 24.4% 24.9% 23.3% 23.1% 24.8%

6301 5.5% 5.3% 5.3% 5.7% 5.2% 5,0% 4.2%

6302 15.7% 15.6% 14.8% 14.4% 14.1% 12.9% 15.6%

6303 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.3%

6304 1.6% 1.6% 1.5% 1.6% 1.6% 2.0% 1.8%

6305 1.1% 1.0% 0.9% 1.3% 0.8% 1.2% 1.2%

6308 0.8% 0.8% 0.8% 0.7% 0.7% 0.8% 0.8%

6307 1.0% 1.0% 0.9% 1.1% 0.9% 0.9% 0.9%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 6.8% 6.8% 6.6% 5.0% 4.8% 2.8% 3.3%

6401 2.9% 2.4% 2.3% 2.3% 1.9% 0.2% 0.2%

6402 2.8% 3.3% 3.1% 1.6% 1.7% 1.9% 2.6%

6403 0.0% 0.1% 1.2% 0.1% 1.1% 0.0% 0.1%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 1.0% 1.0% 0.0% 1.0% 0.0% 0.6% 0.5%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

65N0 0.3% 0.3% 0.2% 0.2% 0.2% 2.6% 1.0%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0%

6502 0.3% 0.3% 0.2% 0.2% 0.2% 2.6% 1.0%

Adjustment'

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Adjustments have been made in order to much the total of economic assiications with the total of fUncional classifications.

Table 6.a. Health Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993/94 1993/94 1994/95 1994/95code Budget Actual Budget Actual et

Region Center National Region Center National Region Center National Region Center Nabonal X

6100 55.8% 64.5% 57.3% 53.6% 48.4% 52.6% 53.8% 52.7% 53.6% 52.5% 51.3% 52.3%6101 52.7% 60.7% 54.0% 50 5% 46.8% 49.8% 50 3% 48.4% 50.0% 49.4% 49.9% 49.5%6102 1 8% 1.5% 1.8% 1.1% 0 5% 10% 2.1% 1.6% 2 0% 1.1% 0.6% 1.1%6103 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0%6104 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 00% 0 0% 0.0% 0.0% 0.0% 0.0%6202 1.3% 2.3% 1.5% 2.0% 1.1% 18% 1.5% 2.7% 1.7% 2.0% 0.8% 1.8%

6200 7.6% 8.0% 7.7% 7.8% 9.5% 8.1% 7.2% 12.3% 8.1% 7.4% 7.4% 7.4%6201 1.5% 3.5% 1.8% 1.8% 5.7% 2.5% 1.4% 3.3% 1 7% 1.6% 2.6% 1.7%

6203 1 5% 0.6% 14% 1.0% 0.4% 0.9% 1.4% 1.0% 1.3% 1.1% 0.8% 1.0%6204 3.4% 1.3% 3.0% 3 3% 1.0% 2.9% 2.6% 2.6% 2.6% 2 8% 2.3% 2.7%6205 0 4% 1.0% 0 5% 1.3% 1.1% 1.3% 1.1% 1.1% 1.1% 1.7% 1.0% 1.6%6206 0.1% 1.0% 0.2% 00% 0.5% 0.1% 0.1% 0 9% 0.2% 0.0% 0.4% 0.1%6207 0 6% 06% 0.6% 0.1% 0.8% 0.3% 0 6% 2 9% 1.0% 0.1% 0.2% 0.1%6210 0.1% 0.1% 0.1% 0.1% 0.0% 0.1% 0 1% 0.6% 0.2% 01% 0 0% 0.1%

6300 31.9% 20.3% 30.0% 30.9% 14.6% 27.8% 30.6% 30.5% 30.5% 30.2% 24.0% 29.2%6301 5.9% 6.0% 5.9% 4.5% 4 7% 4.5% 4 5% 7 1% 5.0% 4.4% 5.4% 4.5%6302 19.4% 10.2% 17.9% 19.6% 7.2% 17.3% 19.3% 17.8% 19.0% 19.4% 14.1% 18.6%6303 0.2% 0.2% 0.2% 0.2% 0.0% 0.2% 0.2% 0.3% 0 2% 0.2% 0.0% 0.1%6304 2 9% 1 8% 2.7% 2.8% 1.1% 2.5% 2.7% 2.4% 2.6% 2.4% 2 0% 2.4%6305 1.3% 0.9% 1.2% 1.3% 0.6% 1 1% 1.7% 1 3% 1 7% 1 5% 1.0% 1.4%6306 0.6% 0.5% 0.6% 1.0% 0.3% 0.8% 0 6% 0 7% 0 6% 0.8% 0.5% 0.8%6307 1 7% 0.7% 1.5% 1.5% 0.6% 1 3% 1 5% 1.0% 1 4% 1 5% 0.9% 1.4%6310 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 00% 0 0% 0.0% 0.0% 0.0%

6400 1.5% 6.9% 2.4% 7.7% 27.4% 11.4% 5.8% 4.0% 5.5% 7.3% 17.2% 8.8%6401 0 5% 11% 0.6% 0.2% 0.1% 0.2% 0.5% 0 9% 0.6% 0.3% 01% 0.2%6402 1.0% 1.8% 1.1% 7.5% 22.3% 10.3% 5.3% 2 5% 4.8% 7 0% 13.0% 7.9%6403 0.0% 0.3% 0.1% 0 0% 0.4% 0.1% 0.0% 0 4% 0.1% 0 0% 0.5% 0.1%6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%6412 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%6431 0.0% 3.6% 0.6% 0.0% 4.6% 0.9% 0 0% 0.1% 0 0% 0.0% 3.6% 0.5%6451 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 00% 0.0% 0.0% 0.0% 0.0% 0.0%6453 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0%6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 00% 0.0%

6500 3.1% 0.3% 2.7% 3.6% 0.1% 2.9% 2.6% 0.5% 2.3% 2.6% 0.2% 2.3%6501 0.0% 0.0% 00% 0.2% 0.0% 0.1% 0.0% 0.0% 0.0% 00% 0.0% 0.0%6502 3.1% 0.3% 2.7% 3.4% 0.1% 2.8% 2.6% 0.5% 2.3% 2.6% 0.2% 2.3%

-3.5% -2.8%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%*Adjustments have been made in order to murh the total of economic dassificafions with the total of functonal classificabons.

Table 6.a. Health Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget _ _

Region Center National Region Center Nabonal Regions Center National Region Center Nabonat

6100 55.5% 49.8% 54.6% 52.6% 27.2% 48.1% 54.6% 47.0% 53.3% 56.3% 44.8% 54.5%

6101 52.4% 45.9% 51.4% 51.1% 26.8% 46.9% 51.1% 43.3% 49.7% 53.0% 41 .6% 51.2%

6102 1.7% 1.6% 1.7% 1.4% 0.4% 1.2% 1.6% 1.5% 1.6% 1.6% 0.8% 1.5%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 1.4% 2.2% 1.6% 0.0% 0.0% 0.0% 1.9% 2.2% 2.0% 1.8% 2.5% 1.9%

6200 6.9% 10.8% 7.5% 9.1% 7.3% 8.8% 6.7% 12.2% 7.6% 6.5% 14.6% 7.7%

6201 1.5% 3.8% 1.9% 1.6% 3.3% 1.9% 1.8% 4.7% 2.3% 1.9% 4.7% 2.3%

6202 0.0% 0.0% 0.0% 2.0% 1.1% 1.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6203 1.3% 1.2% 1.3% 1.2% 0.5% 1.1% 1.3% 1.2% 1.3% 1.2% 1.5% 1.3%

6204 2.2% 2.5% 2.3% 2.5% 1.0% 2.2% 1.6% 2.7% 1.8% 1.3% 5.4% 1.9%

6205 1.2% 1.2% 1.2% 1.6% 0.6% 1.4% 1.3% 1.5% 1.3% 1.6% 1.6% 1.6%

6206 0.1% 0.6% 0.2% 0.2% 0.7% 0.2% 0.1% 0.6% 0.2% 0.1% 1.0% 0.2%

6207 0.4% 0.8% 0.5% 0.0% 0.1% 0.0% 0.3% 1.1% 0.4% 0.1% 0.1% 0.1%

6210 0.3% 0.5% 0.3% 0.1% 0.1% 0.1% 0.3% 0.4% 0.4% 0.3% 0.4% 0.3%

6300 29.8% 33.9% 30.5% 30.1% 52.9% 34.1% 32.7% 35.4% 33.2% 31.6% 35.1% 32.1%

6301 4.4% 7.7% 4.9% 4.3% 2.5% 4.0% 4.0% 7.1% 4.5% 3.7% 5 2% 4.0%

6302 19.1% 19.5% 19.1% 19.5% 47.7% 24.4% 21.9% 20.8% 21.7% 21.0% 22.1% 21.2%

6303 0.2% 0.4% 0.2% 0.2% 0.0% 0.2% 0.2% 0.5% 0.3% 0.2% 0.3% 0.2%

6304 2.7% 2.6% 2.7% 2.3% 1.1% 2.1% 2.6% 2.5% 2.6% 2.5% 2.3% 2.4%

6305 1.4% 1.5% 1.4% 1.5% 0.7% 1.3% 1.6% 1.6% 1.6% 1.8% 2.2% 1.9%

6306 0.6% 0.8% 0.6% 0.8% 0.4% 0.8% 0.8% 1.3% 0.9% 0.8% 1.5% 0.9%

6307 1.4% 1.5% 1.4% 1.4% 0.4% 1.3% 1.6% 1.7% 1.6% 1.6% 1.5% 1.6%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 5.5% 5.1% 5.5% 6.4% 15.1% 7.9% 4.5% 4.6% 4.5% 4.4% 4.3% 4.4%

6401 0.5% 0.9% 0.5% 0.3% 6.1% 1.3% 0.4% 0.8% 0.4% 0.4% 0.0% 0.3%

6402 5.0% 1.5% 4.5% 6.1% 8.4% 6.5% 4.1% 1.4% 3.7% 4.1% 1.9% 3.7%

6403 0.0% 0.4% 0.1% 0.0% 0.4% 0.1% 0.0% 0.6% 0.1% 0.0% 0.6% 0.1%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 2.2% 0.4% 0.0% 0.1% 0.0% 0.0% 1.8% 0.3% 0.0% 1.9% 0.3%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 2.2% 0.4% 2.0% 1.9% 0.1% 1.6% 1.5% 0.7% 1.3% 1.2% 1.2% 1.2%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 2.2% 0.4% 2.0% 1.9% 0.1% 1.6% 1.5% 0.7% 1.3% 1.2% 1.2% 1.2%

Tobll 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Adjustments have been made in order to much the total of economic classMcations with the total of functional cdassifticabons,

Table 7. Primary Health Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million Binf

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 18.1 20.3 22.8 24.5 26.2 33.9 44.9

6101 16.9 19.0 21.6 23.3 25.0 32.5 43 2

6102 0.2 0.2 0.3 0 3 0.3 0.3 0.4

6103 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6104 0 0 0.0 0.0 0 0 0.0 0.0 0.0

6202 1.0 1.0 1.0 1.0 0 8 1 1 1.3

6200 0.8 0.8 0.8 0.7 0.6 2.5 1.5

6201 0 3 0 3 0.3 0.3 0.2 0.3 0.5

6203 0.0 0.0 0.0 0.0 0.0 0.1 0.0

6204 0.2 0.2 0.2 0 2 01 1.6 0.6

6205 0.2 0.2 0.3 0.2 0.2 0.3 0.4

6206 0.0 0.0 0.0 0 0 0 0 0.1 0 0

6207 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6210 0.1 0.1 0.1 0.0 0.0 0.1 0.1

6300 1.4 1.5 1.5 1.5 1.1 2.5 2.7

6301 0.1 0.0 0.0 0.0 0.0 0 0 0.2

6302 0.2 0.2 0 2 0,2 0.1 0.3 0.3

6303 0.1 0.1 0.1 01 0.1 0.1 0.1

6304 0.4 0.4 0.4 0.4 0.4 1.1 0 9

6305 0.3 0.3 0.2 0.3 0.2 0 3 0.4

6306 0.2 0.3 0.3 0.2 0.2 0.4 0.5

6307 0.2 0.2 0.2 0.2 0.2 0.3 0 3

6310 0.0 0.0 0.0 0.0 00 00 0.0

6400 0.5 0.5 0.0 0.0 0.0 0.0 0.0

6401 0 0 0.0 0.0 0.0 0.0 0 0 0.0

6402 0.5 0.5 0.0 0.0 0.0 0.0 0.0

6403 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6411 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6412 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6413 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6425

6431 0.0 0.0 0.0 0.0 0.0 0.0 0.0

6451

6453

6457

6458

6500 0.1 0.1 0.1 0.1 0.1 1.7 0.6

6501 0.0 0.0 0.0 0 .0 0.0 0.0 0.0

6502 0.1 0.1 0.1 0.1 0 1 1.7 0.6

Total 20.8 23.1 25.2 26.6 27.9 40 .6 49.7

Table 7. Primary Health Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Bir

1993/94 1993/94 1 994/95 1994/95

code Budget Actual Budget Actual

Region Center National Region Center National Region Center National Region Center National

6100 66.51 1.00 67.51 60.55 0.95 61.50 78.18 2.24 80.43 60.72 1.05 61.77

6101 62.29 0.97 63.26 57.52 0.95 58.47 72,87 1.51 74.38 57 59 1,04 58.62

6102 1 90 0.01 1 91 0,74 0 01 0,75 2 69 0 01 2 70 0.88 0.00 0.88

6103 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.00 0.00

6202 2.32 0.02 2.34 2.29 0.00 2.29 2 62 0.72 3.35 2.25 0.01 2.26

6200 8.91 0.35 9.26 5.90 0.00 5.90 9.54 1.74 11.28 6.26 0.02 6.28

6201 0.76 0.03 0.79 0.78 0.00 0.76 1.11 0.10 1.20 0.81 0.01 0.82

6203 2.06 0.01 2.08 0.97 0.00 0.97 2.00 0.02 2.02 1.12 0.00 1.12

6204 3.87 0.01 3.88 2.74 0 00 2 74 3.77 0.03 3.79 2.84 0.01 2.85

6205 0.38 0.00 0.38 0.94 0.00 0.94 0.78 0.00 0.78 1 .08 0.00 1.08

6206 0 14 0.00 0.14 0.02 0.00 0.02 0.08 0.04 0.12 0.03 0.00 0.03

6207 1.60 0.29 1.89 0.34 0.00 0.34 1.67 1.40 3.07 0.29 0.00 0.29

6210 0.10 0.00 0.10 0.10 0.00 0 10 0.15 0 16 0.30 0.10 0.00 0.10

6300 34.96 1.77 36.73 13.33 0.00 13.33 40.07 1.86 41.93 18.27 0.03 18.30

6301 0.12 0.00 0.12 0.21 0.21 0.24 0 00 0.24 0.22 0.00 0.22

6302 28.02 1.67 29.69 7.16 7.16 32.43 1.67 34.10 12.05 0.00 12.05

6303 0.14 0.00 0.14 0.11 0.11 0.15 0.00 0.15 0.14 0.00 0.14

6304 3.05 0.02 3.07 2.74 2.74 3.11 0.03 3.14 2.55 0.00 2.55

6305 0.73 0.05 0.77 0.74 0.74 1.06 0.10 1.16 0.85 0.01 0.86

6306 0.58 0.03 0.61 0.85 0.85 0.66 0.05 0.71 0.70 0.01 0.71

6307 2.33 0.00 2.34 1.52 1.52 2 40 0.02 2 42 1 .76 0.00 1.76

6310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6400 0.17 0.02 0.20 6.82 4.17 10.99 0.15 0.00 0.15 5.42 0.48 5.90

6401 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.03

6402 0.17 0.02 0.20 6.82 . 4.17 10.99 0.15 0.00 0.15 5.39 0.48 5.87

6403 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6411 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425

6431 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6451 0.00 0.00

6453

6457

6458

6500 4.72 0.04 4.75 3.58 0.00 3.58 4.09 0.04 4.13 2.73 0.00 2.74

6501 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6502 4.72 0.04 4.75 3.58 3.58 4.09 0.04 4.13 2.73 0.00 2.74

Total 115.27 3.18 118.45 90.18 5.12 95.30 132.03 5.88 137.92 93.41 1.58 94.98

Table 7. Primary Hlealth Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98in Millioo Bli

1995/96 1995/96 1 996/97 1997/98 Do

code Budget Actual Budget Budget

Region Center National Regions Cenler National Regions Ceniter National Region Center National

6100 80.88 0.49 81.37 61.31 0.33 61.64 77.24 0.57 77.81 84.34 0.68 85.02

6101 75.80 0.47 76 28 60 15 0 33 60 48 71 79 0 55 72 35 79.10 0.61 79 71

6102 238 001 239 1 16 1 16 1 98 001 1 99 202 0.01 203

6103 0 00 0 00 0 00 0 00 000 0 00 0 00 0 00 0 00 0.00

6104 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0.00

6202 2 70 0 01 2 71 3 47 0 01 3 48 3 22 0 06 3 28

6200 9.54 0.05 9.59 8.31 0.04 8.36 8.42 0.06 8.48 7.74 0.26 8.00

6201 1 16 0.02 1.18 094 001 095 1 33 003 1 36 1 33 011 1.44

6202 2 31 0.01 2 33

6203 1.96 0.01 1.97 1 26 0 00 1 26 2 00 0 01 2 00 2 11 0.08 2.18

6204 3 50 0 02 3 52 2 44 0.02 2 46 2 30 0 02 2 32 2 18 0 06 2.24

6205 0.87 0.00 0.87 0 95 0 95 1.09 0.00 1 09 1 13 0.00 1.13

6206 012 0 00 012 0 31 0 31 0 06 0 00 0.06 0 07 0 00 0.07

6207 1 17 000 1 17 000 000 0.80 000 080 037 0.00 0.37

6210 0.76 0 00 0.77 0 10 0 00 0 10 0 84 0 00 0 85 0 56 0 01 0 57

6300 41.90 0.05 41.95 17.18 0.04 17.23 46.60 0.07 46.67 43.20 0.24 43.44

6301 0.21 0 00 0 21 0 13 0 13 0 23 0.00 0 23 0 32 0.01 0.33

6302 33.80 0.00 33.80 10 93 10.93 38 17 0 00 38 17 34.54 0 00 34 54

6303 0.16 0.00 0 16 0 16 0 16 0 20 0 00 0 20 0 20 0 02 0.22

6304 3 56 0 01 3.57 2.60 0 01 2 60 3.09 0 01 3 10 3 17 0 01 3 19

6305 1 18 0 02 1.20 0 87 0 02 0 90 1 48 0 03 1.51 1 54 0 12 1.66

6306 0 68 0 01 0.69 0.70 0 01 0 71 0 80 0 02 0 82 0 85 0.04 0 89

6307 2.31 0.00 2.32 1 80 0 00 1.80 2 63 0 01 2 64 2 57 0 03 2.60

6310 0 00 0 00 0 00 0 00 0 00 0.00 0 00 0 00 0 00 0 00

6400 1.01 0.00 1.01 4.61 0.00 4.61 0.35 0.00 0.35 3.60 0.00 3.60

6401 0.00 0.00 0.00 0 01 0.01 0 00 0 00 0.00 0.00 0 00 0.00

6402 1.01 0.00 1 01 4.60 4.60 0.35 0 00 0 35 3 60 0.00 3 60

6403 0.00 0.00 0.00 0.00 0 00 0 00 0 00 0.00 0 00 0.00

6411 0.00 0.00 0.00 0.00 0 00 0.00 0 00 0 00 0.00 0 00

6412 0.00 0.00 0.00 0.00 0 00 0 00 0.00 0.00 0 00 0.00

6413 0.00 0.00 0 00 0 00 0.00 0.00 0 00 0 00 0.00 0 00

6425 0 00 0 00 0 00 0 00 0.00

6431 0.00 0.00 0.00 0.00 0 00 0.00 0 00 0 00 0.00 0 00

6451 0.00 0 00 0 00 0.00 0.00

6453 0 00 0.00 0.00 0 00 0 00 , t

6457 0.00 0.00 0 00 0 00 0 00 t

6458 0.00 0.00 0.00 0.00 0.00 3

6500 3.63 0.00 3.63 2.21 0.00 2.21 2.40 0.02 2.41 1.82 0.07 1.89

6501 0.00 0.00 0.00 0.00 0 00 0 00 0 00 0.00 0 00 0 00 0 00

6502 3.63 0.00 3.63 2 21 0 00 2.21 2.40 0.02 2 41 1.82 0 07 1.89

0.00

Total 136.96 0.60 137.56 93.62 0.42 94.05 135.00 0.11 135.71 140.70 1.25 141.95

Table 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 87.0% 87.8% 90.6% 91.4% 93.6% 83.5% 90.4%

6101 81.1% 82 3% 85.5% 86.9% 89.6% 80,0% 86.9%

6102 0.9% 1.0% 1.0% 1.0% 0.9% 0.7% 0.8%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 5.0% 4.5% 4.1% 3.5% 3,00/ 2.8% 2.7%

6200 3.7% 3.3% 3.1% 2.8% 2.1% 6.2% 3.1%

6201 1.4% 1.2% 1.0% 0.9% 0.8% 0.8% 1.0%

6203 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.1%

6204 0.8% 0.8% 0.8% 0.7% 0 4% 4.0% 1.1%

6205 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8%

6206 0.0% 0.0% 0.0% 0.0% 0.0% 0 3% 0.0%

6207 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6210 0.3% 0.2% 0.2% 0.2% 0 1% 0.2% 0.1%

6300 6.9% 6.4% 5.9% 5.4% 4.1% 6.2% 5.4%

6301 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.3%

6302 0.9% 0.9% 0.9% 0.8% 0.3% 0.7% 0.6%

6303 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2%

6304 1.9% 1.9% 1.6% 1.6% 1.4% 2.6% 1.8%

6305 1.2% 1.1% 0 9% 1.0% 0 7% 0.7% 0.9%

6306 1.2% 1.1% 1.1% 0.9% 0.8% 1.0% 0.9%

6307 1.0% 0.9% 0.9% 0.8% 0.7% 0.8% 0.7%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 2.2% 1.9% 0.0% 0.0% 0.0% 0.0% 0.0%

6401 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 2.2% 1.9% 0.0% 0.0% 0.0% 0.0% 0.0%

6403 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.3% 0.5% 0.4% 0.4% 0.2% 4.1% 1.1%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 0.3% 0.5% 0.4% 0.3% 0.2% 4.1% 1.1%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993/94 1993/94 1994/95 1994/95

code Btidget Actual Budget Actual

Region Center National Region Center National Regioni Center National Region Center National

6100 57.7% 31 3% 57.0% 6701% 18.6% 64.5% 59.2% 38.1% 58.3% 65.0% 66.5% 65.0%

6101 54 0% 30 505 53 4% 63 8% 18 5% 61 3% 55 2% 25 7% 53 9% 61 7% 65 7% 61 7%

6102 1 7% 0 2% 1 6% 0,8% 0 1% 0 8% 2 0% 0 2% 2 0% 0 9% 0 3% 0 9%/.

6103 0 0% 0 0% 0 0% 0 0% 0.055 0 0% ) 0% 0 0% 00 % 0 0% 0 0% 0.0%

6104 0.0% 0 0% 00% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%

6202 2 0% 0.6% 2 0% 2 5% 0 0% 2 4% 2 0% 12 3% 2 4% 2 4% 0.5% 2.4%

6200 7.7% 11.1% 7.8% 6.5% 0.0% 6.2% 7.2% 29.6% 8.2% 6.7% 1.4% 6.6%

6201 0 7% 1 0% 0 7% 0 9% 0 0% 0 8% 0 8% 1 6% 0 9% 09% 0 4% 0.9%

6203 1 8% 0 4% 1 8% 1 1% 0 0% 1 0% 1 5% 0 4% 1 5% 1 2% 0 2% 1.2%

6204 3 4% 0 3% 3 3% 3 0% 0 0% 2 9% 2 9% 0 4% 2.7% 3 0% 0 8% 30%

6205 0.3% 0 0% 0 3% 10% 0 0% 1 0% 0 6% 0 0% 0 6% 1 2% 0 0% 1.1%

6206 0 1% 0 1% 01% 0 0% 00% 0 0% 0 1% 0 7% 0.1% 00% 0 0% 0.0%

6207 1.4% 9 3% 1 6% 0 4% 0 0% 0 4% 1.3% 23 8% 2 2% 0 3% 0 0% 0 3%

6210 0 1% 0 0% 01% 0 1% 0 0% 0 1% 0 1% 2 7% 0 2% 0 1% 0 0% 0.1%

6300 30.3% 55.6% 31.0% 14.8% 0.0% 14.0% 30.4% 31.5% 30.4% 19.6% 1.7% 19.3%

6301 0 1% 0.0% 01% 0.2% 0 0% 0 2% 0 2% 0 0% 0 2% 0 2% 0 0% 0 2%

6302 24 3% 52.5% 25.1% 7 9% 0.0% 7 5% 24 6% 28 3% 24 7% 12 9% 0.0% 12.7%

6303 0.1% 0.0% 01% 0.1% ( 0% 0 1% 0 1% 0 (% 0 1% 0 1% 0 0% 01%

6304 2 6% 0 5% 2 6% 3 0% 0.0% 2 9% 2 4% 0 4% 2 3% 2 7% 0.0% 2.7%

6305 06% 1 4% 0.7% 08% 00% 0.8% 08% 1 6% 08% 09% 119% 09%

6306 0.5% 1 (% 0 5% 0 9% 0.0% 0 9% 0 5% 0 8% 1 5% 08% 0.6% 0.7%

6307 2 0% 0.1% 2 0% 17% 0 0% 1.6% 1 8% 0 3% 18% 1 9% 0 2% 1 9%

6310 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0% 0.0%

6400 0.2% 0.7% 0.2% 7.6% 81.4% 11.5% 0.1% 0.0% 0.1% 5.8% 30.3% 6.2%

6401 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0%

6402 0.2% 0.7% 02% 76% 81.4% 11 5% 0.1% 00% 01% 5.6% 303% 6.2%

6403 0 0% 0.0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0%

6411 0.0% 00% 0.0% 000% 0.0% 00% 00% 0 0% 00% 0.0% 0 0% 0.0%

6412 0.0% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0%

6413 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0 0% 0 0% 0.0%

6425 0 0% 0.0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0%

6451 0.0% 0% 0 0% 0.0% 0.0% 00% 0.0% 0 0% 0 0% 00% 0 0% 0 0%

6453 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0%

6457 0.0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0%

6458 0.0% 0.0% 00% 00% 00% 00% 0.0% 00% 00% 00% 0.0% 0.0%

6500 4.1% 1.2% 4.0% 4.0% 0.0% 3.8% 3.1% 0.7% 3.0% 2.9% 0.2% 2.9%

6501 0 0% 0 0% 0 0% 0.0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0%

6502 4 1% 1 2% 4.0% 4 0% 0 0% 3 8% 3.1% 0 7% 3.0% 2 9% 0 2% 2 9%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 7.a. Primary Health Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center National Region Center National Regions Center National Region Center Nabonal

6100 59.1% 82.8% 59.2% 65.5% 78.6% 65.5% 57.2% 79.7% 57.3% 59.9% 54.4% 59.9%

6101 55.3% 79.6% 55.4% 64 2% 78.6% 64.3% 53.2% 76.0% 53.3% 56.2% 48.7% 56.2%

6102 1.7% 1.0% 1 7% 1.2% 0 0% 1.2% 1.5% 0.9% 1.5% 1.4% 0.8% 1.4%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 2.0% 2.2% 2.0% 0.0% 0.0% 0.0% 2.6% 0.8% 2.6% 2.3% 4.9% 2.3%

6200 7.0% 8.5% 7.0% 8.9% 10.6% 8.9% 6.2% 8.4% 6.2% 5.5% 21.0% 5.6%

6201 0.6% 3.5% 0.9% 1.0% 3.1% 1.0% 1.0% 4.2% 1.0% 0.9% 9.2% 1.0%

6202 0.0% 0.0% 0.0% 2 5% 2.8% 2.5% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6203 1.4% 1.0% 1.4% 1.3% 0.1% 1.3% 1.5% 0.8% 1.5% 1.5% 6.0% 1.5%

6204 2.6% 3.4% 2.6% 2.6% 4.5% 2.6% 1.7% 2.8% 1 7% 1.5% 5.1% 1.6%

6205 0.6% 0.0% 0.6% 1.0% 0.0% 1.0% 0.8% 0.0% 0.8% 0.8% 0.0% 0.8%

6206 0.1% 0.0% 0.1% 0.3% 0.0% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6207 0.9% 0.0% 0.8% 0.0% 0.0% 0.0% 0.6% 0.0% 0.6% 0.3% 0.0% 0.3%

6210 0.6% 0.6% 0.8% 0.1% 0.1% 0.1% 0.6% 0.5% 0.6% 0.4% 0.7% 0.4%

6300 30.6% 8.2% 30.5% 18.4% 10.2% 18.3% 34.5% 9.8% 34.4% 30.7% 19.3% 30.6%

6301 0.2% 0.4% 0.2% 0.1% 0.0% 0.1% 0.2% 0.3% 0.2% 0.2% 0.7% 0.2%

6302 24.7% 0.0% 24.6% 11.7% 0.0%/ 11.6% 28.3% 0 00% 28.1% 24.5% 0.0% 24.3%

6303 0.1% 0.0% 0.1% 0.2% 0.0% 0.2% 01% 0.0% 0.1% 0.1% 1.9% 0.2%

6304 2.6% 1.5% 2.6% 2.8% 1.8% 2.8% 2.3% 1.7% 2.3% 2.3% 1.1% 2.2%

6305 0.9% 4.1% 0.9% 0.9% 5.4% 1.0% 1.1% 4.6% 1.1% 1.1% 9.9% 1.2%

6306 0.5% 1.7% 0.5% 0.7% 2.1% 0.8% 0.6% 2.1% 0.6% 0.6% 3.1% 0.6%

6307 1.7% 0.6% 1.7% 1.9% 0.8% 1.9% 1.9% 1.0% 1.9% 1.8% 2.6% 1.8%

6310 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6400 0.7% 0.0% 0.7% 4.9% 0.0% 4.9% 0.3% 0.0% 0.3% 2.6% 0.0% 2.5%

6401 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 0.7% 0.0% 0.7% 4.9% 0.0% 4.9% 0.3% 0.0% 0.3% 2.6% 0.0% 2.5%

6403 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 2.7% 0.5% 2.6% 2.4% 0.6% 2.4% 1.8% 2.1% 1.8% 1.3% 5.4% 1.3%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 2.7% 0.5% 2.6% 2.4% 0.6% 2.4% 1.8% 2.1% 1.8% 1.3% 5.4% 1.3%

Tota l 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 8 Agriculture Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million Birr

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93code Actual Actual Actual Actual Actual Actual Actual

6100 52.6 76.9 88.3 92.9 93.2 104.3 129.66101 49.0 73.7 84.8 89.2 91.3 101 7 126.76102 0.3 0.5 0.5 0.7 0.5 0.8 0.86103 0.0 0.0 0.0 0.0 0.0 0.0 0.06104 0.0 0.0 0.0 0.0 0.0 0.0 0.06202 3.2 2.7 2.9 2.9 1 5 1.8 2 1

6200 2.2 2.1 3.1 3.1 2.0 2.3 2.66201 0.8 0.8 0.8 0.8 0 8 1.0 1.0

6203 0.1 0.1 0.1 0.2 0.1 0.1 0.16204 0.1 0.2 0.2 0.2 0.1 0.2 0.36205 0.8 0.7 0.7 11 0.6 0.8 0.76206 0.2 0.2 1.1 0.2 0.3 0.2 0.26207 0.0 0.0 0.1 0.0 0.0 0.0 0.06210 0.1 0.1 0.2 04 0.1 0.1 0.3

6300 5.4 5.3 5.1 8.0 3.9 4.8 5.36301 0.1 0.1 0.1 0.1 01 0.0 016302 2.2 2.5 2.3 4.8 1.6 1.5 1.56303 0.1 0.0 0.1 0.0 0.0 0,0 0.06304 0.6 0.6 0.6 0.7 0.7 1.6 18.6305 1.5 1.3 1.4 1.5 10 079 10.6306 0.6 0.5 0.6 0.7 0.5 0.6 0.76307 0.4 0.2 0.1 0.2 0.1 0.1 0.1

6400 8.4 8.4 7.4 9.8 6.6 4.8 12.96401 0.0 0.1 0.0 0.0 0.0 0.0 0.06402 0.4 0.4 0.4 0.4 0.1 0.2 1.06403 2.0 2.2 1.9 3.0 1.4 1.8 616411 0.0 0.0 0.0 0.0 0.0 0.0 006412 0.0 0.0 0.0 0.0 0.0 0.0 0.06413 0.0 0.0 0.0 0.0 0.0 0.0 0.06425

6431 6.0 5.8 5.0 6.4 5.1 2.8 5.86451

6453

6457

6458

6500 0.3 0.2 0.2 0.2 0.1 0.1 0.36501 0.0 0.0 0.0 0.0 0.0 0.0 0.06502 0.3 0.2 0.2 0.2 0.1 0.1 0 3

Totnt 68./ 93.0 104.1 114.0 105.8 116.3 150.6

Table 8. Agriculture Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Birr

1993/94 1993/94 1994/95 1994/95

code Budget Actual Budget Actual

Region Center National Region Center National Region Center National Region Center Na6onal

6100 131.44 22.78 164.23 115.33 13.83 129.16 145.91 14.77 160.68 149.13 11.68 160.80

6101 126.09 22.04 148.12 110.60 12.72 123.32 139.19 13.71 152.90 141.36 10.74 152.09

6102 2.55 0.11 2.66 1.27 0.04 1.31 3.12 0.10 3.21 2.49 0.02 2.51

6103 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 2.81 0.63 3.44 3.46 1 .06 4.53 3.60 0.96 4.56 5.28 0.92 6.20

6200 4.73 1.61 6.34 3.42 1.12 4.54 5.90 1.80 7.70 5.91 1.30 7.21

6201 0.95 0.54 1.49 0.65 0.60 1.25 1.22 0.61 1.83 1.00 0.55 1.56

6203 0.28 0.16 0.44 0.18 0.08 0.26 0.36 0.14 0.50 0.28 0.06 0.34

6204 1.30 0.18 1.48 0.62 0.09 0.70 1.45 0.23 1.68 1.14 0.08 1.22

6205 1.39 0.32 1.72 1.50 0.26 1.76 1.96 0.39 2.35 2.85 0.39 3.24

6206 0.52 0.18 0.69 0.26 0.08 0.34 0.61 0.17 0.78 0.35 0.06 0.41

6207 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6210 0.29 0.22 0.51 0.22 0.01 0.23 0.31 0.25 0.56 0.28 0.16 0.44

6300 6.93 4.74 11.68 5.51 0.68 6.18 8.36 10.36 18.72 7.83 1.51 9.35

6301 0.00 0.16 0.16 0.03 0.02 0.05 0.03 0.16 0.19 0.07 0.04 0.11

6302 0.56 2.77 3.33 0.22 0.00 0.22 0.66 8639 9.05 0.31 0.40 0.71

6303 0.24 0.08 0.32 0.11 0.02 0.13 0.31 0.07 0.38 0.21 0.00 0.21

6304 1.67 0.58 2.26 1.50 0.10 1.59 1.91 0.56 2.46 1.64 0.44 2.08

6305 1.77 0.70 2.47 1.93 0.47 2.40 2.33 0.76 3.09 2.52 0.38 2.89

6306 0.83 0.31 1.14 1.13 0.05 1.18 1.20 0.29 1.49 1.74 0.21 1.94

6307 1.86 0.14 1.99 0.58 0.03 0.611 1.91 0.12 2.03 1.34 0.06 1.40

0.00 0.00

6400 44.44 10.36 64.80 38.56 11.46 94.65 54.62 15.41 70.03 45.18 13.27 113.86

6401 0.08 0.14 0.22 0.11 0.44 47.32 0.08 0.00 0.08 0.45 0.00 56.93

6402 44.36 7.49 51.85 38.43 6.99 45.42 54.54 7.59 62.12 44.73 6.06 50.79

6403 0.00 2.74 2.74 1.91 1.91 0.00 7.82 7.82 6.14 6.14

6411 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425 0.00 0.00

6431 0.00 0.00 0.00 003 2.12 0.00 0.00 0.00 1.07

6451 0.00 0.00

6453 0.00 0.00

64576458

6500 1.21 0.09 1.29 2.02 0.01 2.02 1.54 0.12 1.66 1.77 0.03 1.80

6501 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6502 1.21 0.09 1.29 2.02 0.00 2.02 1.54 0.12 1.66 1.77 0.03 1.80

0.00

Total 188.7 39.5 228.341 164.831 27.10 191.93 216.331 44 268.78 209.82 27.80 237.62

Table 8. Agriculture Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98In Mitlion Birr

1995/96 1995i96 - 1996/97 1997/98

code Budget Actual Budget BudgetRegion Center Nabonal Region Center National Regions Center National Region Center National

6100 234.42 17.75 252.17 186.73 12.24 198.97 231.25 22.43 253.68 261.66 33.65 295.516101 222.78 16.37 239.14 184.24 12.22 196.46 221.87 20.49 242.36 249.12 31.41 280.536102 2 90 0.15 3.06 2.49 0.02 2.51 2.65 0.17 2.82 3.10 0.26 3.366103 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 8.74 1.23 9.97 0.00 673 1 77 8.49 9.44 2.18 11.62

6200 10.09 2.33 12.42 17.09 2.76 19.85 8.5 8.02 16.60 11.10 10.12 21.216201 1 76 0.65 2.41 1.45 0.72 2.17 1.64 1.22 2.86 2.14 1.29 3.436202 8.31 0.74 9.056203 0.48 0.21 0.69 0.32 0.15 0.47 0.47 0.23 0.70 0 52 0.26 0.786204 1.68 0.34 2.02 1.21 0.16 1.37 0.79 2.17 2.95 1.03 3.86 4.906205 4.57 0.66 5.22 4.38 0.68 5.05 4 27 1.45 5.72 5.37 2.37 7.746206 0.82 0.19 1.01 0.52 0.09 0.60 0.51 0.88 1.38 0.60 0.88 1.486207 0.27 0.00 0.28 0.00 0.15 0.15 0.00 1.36 1.36 0.09 0.60 0.696210 0.51 0.28 0.79 0.90 0.09 0.99 0.90 0.72 1.62 1.33 0.87 2.20

6300 28.02 9.24 37.27 11.65 6.36 18.02 29.48 11.56 41.04 28.33 12.67 41.006301 0.43 0.09 0.52 0.36 0.03 0.39 0.75 0 12 0.87 0.81 0.08 0.906302 13.75 7.03 20.78 0.61 4.94 5.55 1549 703 22.51 12 25 6.51 18.756303 0.41 0.05 0.46 0.17 0.02 0.19 0.34 0.11 0 44 0.37 0.33 0.70

6304 2.82 0.60 3.43 2.72 0.44 3.16 3.05 1 10 4.15 3.45 1.12 4.576305 4.64 1.05 5.69 3.62 0.58 4.20 4.29 1 58 5.87 5.21 2.43 7.646306 2.26 0.31 2.56 2.06 0.25 2.30 2.09 1.13 3.22 2.44 1.25 3.69

6307 3.72 0.12 3.84 2.11 0.11 2.21 348 0.50 3.98 3.79 0.96 4.75

400 46.12 14.21 60.33 65.91 13.57 79.48 45.89 11.35 57.24 43.93 8.53 52.466401 0.08 0.00 0.08 0.13 0.00 0 13 0.08 0.00 0.08 0.08 0.00 0.086402 46.04 6.26 52.30 65.78 5.46 71.24 45.81 4.61 50.42 43.85 0.84 44.696403 0.00 7.95 7.95 6.76 6 76 0.00 6.74 6.74 0.00 7.00 7.006411 0.00 0.00 0.00 0.00 O.0 0.00 0.00 0.00 0.00 0.006412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.006413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.006425 0.00 0.00 0.00 0.006431 0.00 0.00 0.00 1.36 1.36 0.00 0.00 0.00 0.00 0.69 0.696451 0.00 0.00 0.006453 0.00 0.00 0.00

6457 0.00 0.00 0.006458 0.00 0.00 0.00

6500 2.18 0.14 2.32 1.36 0.10 1.46 1.13 0.33 1.46 1.79 0.28 2.076501 0.00 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.006502 2.18 0.12 2.30 1.36 0.10 1.46 1.13 0.33 1 46 1.79 0.28 2.07

ToUtl 320.83 43.67 364.50 282.74 35.04 317.78 316.33 53.69 370.02 346.8t1 65.4! 412.26

Table 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 76.4% 82.7% 84.8% 81.5% 88.1% 89.7% 86.1%

6101 71.2% 792% 81.5% 783% 86.3% 87.4% 84.1%

6102 0.4% 0.5% 0.5% 0.6% 0.5% 0.7% 0.5%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 4.7% 2.9% 2.8% 2.6% 1.4% 1.6% 1.4%

6200 3.2% 2.3% 3.0% 2.7% 1.9% 1.9% 1.7%

6201 1.1% 0.8% 0.8% 0.7% 0.7% 0.8% 0.7%

6203 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0%

6204 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.2%

6205 1.2% 0.8% 0.7% 1.0% 0.5% 0.6% 0.4%

6206 0.3% 0.2% 1.0% 0.2% 0.3% 0.2% 0.1%

6207 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 00%

6210 0.2% 0.1% 0.1% 0.4% 0.1% 0.0% 0.2%

6300 7.9% 5.7% 4.9% 7.0% 3.7% 4.2% 3.5%

6301 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0%

6302 3.2% 2.7% 2.2% 4.2% 1.5% 1 3% 1.0%

6303 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0%

6304 0.8% 0.7% 0.6% 0.6% 0.6% 1 4% 1.2%

6305 2.1% 1.4% 1.3% 1.3% 0.9% 0.8% 0.7%

6306 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5%

6307 0.6% 0.2% 0.1% 0.2% 0.1% 01% 01%

6400 12.1% 9.1% 7.1% 8.6% 6.3% 4.1% 8.6%

6401 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 0.6% 0.4% 0.4% 0 3% 0.1% 0.2% 0.7%

6403 2.9% 2.4% 1.8% 2.6% 1.3% 1.6% 4.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 8.6% 6.2% 4.8% 5.6% 4.9% 2.4% 3.9%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.5% 0.3% 0.2% 0.2% 0.1% 0.1% 0.2%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 0.5% 0.3% 0.2% 0.2% 0.1% 0.1% 0.2%

Total 100.0% 100.0% 100.0% 100.0% 100.0%' 100.0% 100.0%

Table 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share ot Total Expend4irre

1993/94 1993/94 1994/95 1 994195 r

code Budget Acttial Budget Actual

Region Center National Region Ceriter Nation a, Reg[on Center National Region Center Nationat

6100 69.6% 57.6% 67.5% 70.0% 51 0% 67.3% 67.4% 34 8% 62.1% 71.1% 42.0% 67.7%

6101 66 8% 55 7/ 64 9% 67 1% 41/n% 64 3% 64 3% 32 3% 59 1% 67 4% 38 6% 64 0%

6102 1 3% 0 3% 1 2% 0 8% 0 2% 0 7% 1 4%/o 0 2% 1 2% 1 2%Sz 0 1% I 1%

6103 0 0% 0 0% 0 0% 0.0%6 0 0% 0 01/° 0/(% 0 0% 0 0% 0 0% 00% 0.0%

6104 0 0% 0 0% 0 0% ( 0% 0 0% 0 0% 0 0% 0 0% (0% 0 00ln 0 0% 0 0%

6202 1 5% 1 6% 1 5% 2 1% 3 9% 2 4% 1 7% 2 3`/ 1 8% 2 5% 3 3% 2 6%

6200 2.5% 4.1% 2.8% 2.1% 41% 2.4% 2.7% 4.2% 3.0% 2 8% 4 7% 3.0%

6201 0 5% 14% 0 7% 0 4°/n 2 2% 0 6% 0 6% 1 4% (7% 0 5% 2 0% 0 7%

6203 0.1% 0 4% 0.2% 0 1% 0 3% 0 1% 0 2% 0 3% 0 2% ( 11% 0 2% 0 1%

6204 0 7% 0 5% 0 6% 0.4% 0 3% 0 4% 0 7% 0 S% 0 6% 0 5% 0 3% 0 5%

6205 0.7% 018% 0 8% 0 9% 0 9% 0.9% 0 9% 0 9% 0 9% 14% 14% 1.4%

6206 0 3% 0 4% 0 3% 0.2% 0 3% 0 2% 0 3% 0 4% 0 3% 0 2% 0 2% 0 2%

6207 0 0% 0 0% 0 0% 00% 00% 0.0% 0 0% 0 0% (110% 0 (% 0 0% 0.0%

6210 0 2% 0 6% 0 2% 0 1% 0 0% 0 1% 01% 0 6% 0 2% 0 1% 0 6% 0 2%

6300 3.7% 12.0% 5.1% 3.3% 2.5% 3.2% 3.9% 24.4% 7.2% 3.7% 5.4% 3.9%6301 0 0% 0.4% 0 1% 0 0% 0 1% 0 0% 0 0% 0 4% 001% 0 0% 01% 0 0%

6302 0 3% 7 0% 1 5% 0 1% 0 0% 0 1% 0 3°X, 19 8% 3 5% 0 1% 14% 0 3%

6303 0 1% 0.2% 0 1% 0 1% 0.1% 0 1% 0 1% 0 2% 0 1% 0 1% 0 0% 0 1%

6304 0 9% 1 5% 1.0% 0 9% 0 4% 0 8% 0 9% 1 35o 1 0% 0 8% 1 6% 09%

6305 0 9% 1.8% 1 1% 1 2% 1.7% 13% 1 1% 1 8% 1 2% 1 2% 1 4% 1 2%

6306 0,4% 096% 0.5% 0 7% 0 2% 0 6% 0 6% 0 7% 0 6% 0 8% 0 7% 0 8%

6307 10% 0 3% 0 9% 0.4% 0.1% 0 3% 0 9% 0 3% 0 8% 0 6% 0 2% 0.6%

6400 23.5% 26.2% 24.0% 23.4% 42.3% 49.3% 25.2% 36.3% 27.1% 21.5% 47.7% 47.9%

6401 0 0% 0 3% 0.1% 0 1% 1 6% 24 7% 0 0% 0 0% 0 0% 0 2% 0 0% 24 0%

6402 235% 189% 227% 23.3% 258% 237% 252% 179% 240% 21 3% 21 8% 21 4%

6403 0 0% 6 9% 1.2% 0 0% 7 0% 10% 0.0% 18.4% 3 0% 0 0% 22 1% 2 6%

6411 0 0% 0 0% 0 0% 0.0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%

6412 0.0% 00% 0.0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0%

6413 0 0% 0.0% 0 0% 0 0% 00% 0.0% 0 0% 900% 0 0% 0 0% 0 0% 0 0%

6425 0.0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0.0% 0 0% 0 0% 0 0%

6431 0 0% 0 0% 0 0% 0 0% 7 8% 0.0% 0 0% 0 0% 0 0% 0 0% 3 9% 0 0%

6451 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0.0% 0 0% 0 0%

6453 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 4

6457 0.0% 0 0% 0.0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0% 00% 0.0% 00%

6458 0.0% 0.0% 0.0% 00% 00% 00% 00% 00% 00% 00% 00% 00%

6500 0.6% 0.2% 0.6% 1.2% 0.0% 1.1% 0.7% 0.3% 0.6% 0.8% 0.1% 0.8%

6501 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% J

6502 0.6% 0 2% 0 6% 1.2% 0.0% 1 1% 0 7% 0 3% 0 6% 0 8% 0 1% 0 8%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 106.0% 100.0% I 100.0%10.6% 100.0%

Table 8.a. Agriculture Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget An_'

Region Center National Region Center National Regions Center National Region Center National

6100 73.1% 40.7% 69.2% 66.0% 34.9% 62.6% 73.1% 41.8% 68.6% 75.4% 51.7% 71.7%

6101 69.4% 37.5% 65.6% 65.2% 34.9% 61.8% 70.1% 38.2% 65.5% 71.8% 48.0% 68.0%

6102 0.9% 0.4% 0.8% 0.9% 0.0% 0.8% 0.8% 0.3% 0.8% 0.9% 0.4% 0.8%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Cr

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 2.7% 2.6% 2.7% 0.0% 0.0% 0.0% 2.1% 3.3% 2.3% 2.7% 3.3% 2.8%

6200 3.1% 5.3% 3.4% 6.0% 7.9% 6.2% 2.7% 14.9% 4.5% 3.2% 15.5% 5.1%

6201 0.5% 1.5% 0.7% 0.5% 2.1% 0.7% 0.5% 2.3% 0.8% 0.6% 2.0% 0.8%

6202 0.0% 0.0% 0.0% 2.9% 2.1% 2.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6203 0.1% 0.5% 0.2% 0.1% 0.4% 0.1% 0.1% 0.4% 0 2% 0.2% 0.4% 0.2%

6204 0.5% 0.8% 0.6% 0.4% 0.5% 0.4% 0.2% 4.0% 0.8% 0.3% 5.9% 1.2%

6205 1.4% 1.5% 1.4% 1.5% 1.9% 1.6% 1.4% 2.7% 1.5% 1.5% 3.6% 1.9%

6206 0.3% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 1.6% 0.4% 0.2% 1.3% 0.4%

6207 0.1% 0 0% 0.1% 0.0% 0.4% 0.0% 0.0% 2.5% 0.4% 0.0% 0.9% 0.2%

6210 0.2% 0.6% 0.2% 0.3% 02% 0.3% 0.3% 1.3% 0.4% 0.4% 1.3% 0.5%

6300 8.7% 21.2% 10.2% 4.1% 18.2% 5.7% 9.3% 21.5% 11.1% 8.2% 19.4% 9.9%

630i 0.1% 0.2% 0 1% 0.1% 0.1% 0.1% 0.2% 0.2% 0 2% 0 2% 0.1% 0.2%

6302 4.3% 16 1% 5.7% 0.2% 14 1% 1.7% 4.9% 13.1% 6 1% 3.5% 9.9% 4.5%

6303 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0 1% 0.2% 0.1% 0.1% 0.5% 0.2%

6304 0.9% 1.4% 0.9% 1.0% 1 3% 1.0% 1.0% 2.0% 1 1% 1 0% 1.7% 1.1%

6305 1.4% 2.4% 1.6% 1 3% 1.7% 1.3% 1 4% 2.9% 1 6% 1 5% 3.7% 1.9%

6306 0.7% 0 7% 0.7% 0.7% 0.7% 0.7% 0.7% 2.1% 09% 0.7% 1 9% 0.9%

6307 1.2% 0.3% 1.1% 0.7% 0.3% 0.7% 1 1% 0.9% 1.1% 1 1% 1.5% 1 2%

6400 14.4% 32.5% 16.6% 23.3% 38.7% 25.0% 14.5% 21.1% 15.5% 12.7% 13.0% 12.7%

6401 0 0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 14.4% 14.3% 14.3% 23 3% 15.6% 22.4% 14 5% 8.6% 13.6% 12.6% 1.3% 10.8%

6403 0.0% 18 2% 2 2% 0.0% 19.3% 2.1% 0.0% 12.6% 1 8% 0.0% 10.7% 1.7%

6411 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0 0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 3.9% 0 4% 0.0% 0.0% 0.0% 0 0% 1.1% 0.2%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.7% 0.3% 0.6% 0.5% 0.3% 0.5% 0.4% 0.6% 0.4% 0.5% 0.4% 0.5% Oo

6501 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6502 0.7% 0.3% 0.6% 0.5% 0 3% 0.5% 0.4% 0.6% 0.4% 0.5% 0.4% 0.5%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Tabie 9. Transport Constructions Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93In Million Birr

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93

code Actual Actual Actual Actual Actual Actual Actual

6100 16.1 22.3 19.6 23.2 22.5 22.9 26.4

6101 161 22 3 19.6 23 2 22.5 22.9 26.4

6102 0.0 0.0 0.0 0.0 0 0 0 0 0 0

6103 0.0 00 00 00 0.0 00 00

6104 0.0 0.0 0.0 00 00 00 00

6202 00 00 00 00 00 00 00

6200 21.1 24.1 24.6 23.4 19.6 0.0 0.0

6201 0.0 0.0 0.0 0 0 0 0 0 0 0 0

6203 0.0 0.0 0.0 0 0 0 0 0 0 0 0

6204 21 1 24 1 24 6 23 4 19.6 0 0 0 0

6205 0.0 0.0 0.0 0 0 0 1 0 0 0 0

6206 00 00 00 00 0.0 0.0 00

6207 0.0 00 0.0 00 00 00 00

6210 00 00 00 00 00 00 0.0

6300 3.0 3.8 3.2 3.2 3.2 0.0 0.0

6301 00 00 00 0.0 00 00 00

6302 00 00 00 00 00 00 00

6303 00 00 00 0.0 00 00 00

6304 00 00 00 0.0 00 00 00

6305 00 00 00 0.0 0.0 00 00

6306 0.0 00 00 0.0 00 00 00

6307 3 0 3 8 3.2 3,2 3.2 0 0 0 0

6400 0.0 0.0 0.0 0.0 0.0 23.9 32.9

6401 00 00 00 00 00 00 00

6402 0.0 0 0 0 0 0 0 0.0 23.9 32 9

6403 00 0.0 00 00 00 00 00

6411 00 00 0.0 00 0.0 0.0 00

6412 0.0 00 00 00 00 00 00

6413 0.0 00 00 0.0 0.0 00 00

6425

6431 0 0 0.0 0.0 0.0 0.0 0 0 0 06451

6453

6457

6458

6500 0.0 0.0 0.0 0.0 0,0 0.0 0.0

6501 0 0 0 0 0.0 0.0 0 0 0 0 0 0

6502 0.0 0 0 0 0 0.0 0 0 0 0 0 0

Total 40.2 50.2 47.5 49.9 45.3 46.8 59.3

Table 9. Transport Constructions Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95In Million Bin

1993/94 1993/94 1994/9S 1994/95

code Budget Actual Budget Actual

Region Center Nabonal Region Center Nafional Region Center Naffonal Region Center Nafonal.

6100 0.00 28.89 28.89 0.00 27.15 27.15 0.00 33.40 33.40 0.08 31.97 32.05

6101 0.00 28.51 28.51 27.15 27.15 0.00 32.74 32.74 0.08 31.97 32.05

6102 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6103 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6104 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6202 0.00 0.38 0.38 0.00 0.00 0.65 0.65 0.00

6200 7.50 38.26 45.76 1.25 27.45 28.70 6.77 72.63 79.39 2.64 75.30 77.94

6201 0.00 0.17 0.17 0.00 0.00 0.26 0.26 0.00

6203 0.00 0.03 0.03 0000 0.00 0.09 0.09 000

6204 7.50 36.42 43.92 1.25 27.45 28.70 6.77 70.24 77.01 2.64 75.30 77.94

6205 0.00 0.63 0.63 0.00 0.00 1.02 1.02 0.00

6206 0.00 0.46 0.46 0.00 0.00 0.46 0.46 0.00

6207 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6210 0.00 0.54 0.54 0.00 0.00 0.56 0.56 0.00

6300 0.00 1.50 1.50 0.00 0.00 0.00 0.00 2.58 2.58 0.00 0.00 0.00

630 0.00 0.19 0.19 0.00 0.00 0.32 0.32 0.00

6302 0.00 0.02 0.02 0.00 0.00 0.05 0.05 0.00

6303 000 0.00 0.00 0.00 0.00 0.00 000 0.00

6304 0.00 0.10 0.10 0.00 0.00 0.23 0.23 0.00

6305 000 0.95 0.95 0.00 0.00 1.53 1 53 0.00

6306 0.00 0.19 0.19 0.00 0.00 0.31 0.31 0.00

6307 0.00 0.06 0.06 0.00 0.00 0.14 0.14 0.00

0.00 0.00

6400 3.00 0.01 3.01 0.35 18.05 18.41 3.06 0.00 3.06 4.42 0.00 4.42

6401 0.00 0.01 0.01 0.00 0.00 0.00 0.00 0.00

6402 3.00 0.00 3.00 0.35 18.05 18.41 3.06 0.00 3.06 4.42 4.42

6403 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6411 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6425 0.00 0.00

6433 000 000 0.00 0.00 00 000

6451 0.00 0.00

6453 0.00 0.00

6457

6458 0.00 0.00

6500 0.00 0.01 0.01 0.00 0.01 0.01 0.00 0.03 0.03 0.00 0.00 0.00

6501 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6502 0.00 0.01 0.01 0.00 0.01 0.01 0.00 0.03 0.03 0.00

Total 10.50 868.67 79.17 1.60 72.66 74.26 9.82 108.63 118.45 7.13 107.27 114.40

Table 9. Transport Constructions Recurrent Expenditure by Economic Classifications from 1995/96 - 1997/98In Million Birr

1995/96 1995/96 1996/97 1997/98 Z5

code Budget Actual Budget Budget

RegiGn Center I Nabonal Region Center Nabonal Regions Center Nabonal Region Center National

6100 0.00 37.23 37.23 0.00 34.39 34.39 3.67 37.48 41.15 14.13 39.40 53.54

6101 0 00 36.71 36.71 0.00 34.39 34.39 3.66 36.91 40.57 13.21 38.73 51.94

6102 0.00 0.00 0.00 0.00 0.01 0 06 0.07 0.90 0.06 0.96

6103 000 0.00 0.00 0.00 0 00 0.00 0 00 0.00 0.00 0.00

6104 000 0.00 0.00 0.00 0.00 0 00 000 0.00 0.00 0.00

6202 0.00 0.52 0 52 0.00 0 00 0.51 0.51 0.02 0.61 0.63

6200 7.16 71.33 18.48 5.01 73.55 78.55 0.37 82.01 82.39 1.51 90.25 91.76

6201 0 00 0 20 0.20 0 00 0.01 018 0.20 0 07 0.25 0.32

6202 0 01 0.01

6203 0 00 0.08 0.08 0.02 0.08 0.10 0.13 010 0.23

6204 7.16 69 13 76 29 5.01 73 54 78.54 0.31 79 66 79.96 0.41 87.47 87.87

6205 0 00 0.94 0.94 0.01 1.10 1.11 0.54 1.38 1.92

6206 0 00 0.46 0 46 0.00 0 03 0.46 0.48 0.00 0 48 0.48

6207 0.00 0 00 0.00 0 00 0.00 0.00 0.00 0.00 0.00

6210 0.00 0.52 0 52 0.00 0 01 0.54 0 54 0 37 0.58 0.94

6300 0.00 2.06 2.06 0.00 0.00 0.00 0.06 2.18 2.23 1.04 2.64 3.68

6301 0.00 0.19 0.19 0 00 0 23 0.23 0.00 0.29 0.29

6302 0 00 0.05 0 05 0.00 0.04 0 04 0.03 0 05 0.08

6303 0.00 0.00 0.00 0 00 0 00 0.00 0 00 0.00 0.00

6304 0 00 0.23 0.23 0 01 0.22 0 22 0.32 0 28 0.60

6305 0.00 1.16 1.16 0.03 1.34 1.36 0 45 1.55 2.00

6306 000 0 29 0 29 0.02 0.26 0 28 0.23 0 33 0.56

6307 0.00 0 14 0 14 000 0.11 0.11 001 0.15 0.16

6400 2.00 0.00 2.00 4.76 0.00 4.76 7.94 0.00 7.94 13.25 0.00 13.25

6401 0.00 0.00 0.00 0.00 0 00 0 00 0.00 0 00 13.25

6402 2 00 0.00 2.00 4.76 4 76 7.94 0.00 7.94 13 25 0.00 0.00

6403 0.00 0.00 0.00 0 00 0 00 0.00 0.00 0.00 0.00

6411 0.00 0.00 0 00 0 00 0.00 0.00 0 00 0.00 0.00

6412 0.00 0.DD 0.00 0.00 0.00 0 00 0.00 0.00 0.00

6413 0.00 0.00 0.00 0.00 0 00 0.00 0 00 0.00 0.00

6425 0.00 0.00 0.006433 0.00 0.00 0.00 0 00 0 00 0.00 0 00 0.00 0.00

6451 0.00 0.00 0.006453 000O 0~00 0.00

6457 0.00 0.00 0.006458 O.GO ~~~~ ~ ~~~~ ~ ~~~~~~~~~~~~~0.00 0 00 0.00 0.00

6500 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.01 0.03 0.02 0.01 0.03

6501 0.00 0.00 0.00 0 00 0 00 0 00 0 00 0.00 0 00

6502 0.00 0 00 0 00 0 02 0.01 0.03 0.02 0 01 0.03

Total 9.16 110.62 119.78 9.76 107.94 117.70 12.05 121.68 133.73 29.96 132.30 162.26

TJbie 9.a. Transport Constructions Recurrent Expenditure by Economic Classifications from 1986/87 - 1992/93As a Share of Total Expenditure

1986/87 1987/88 1988/89 1989/90 1990/91 1991192 1992193

code Actual Actual Actual Actual Actual Actual Actual

6100 40.1% 44.5% 41.4% 46.6% 49.6% 48.8% 44.5%

6101 40.1% 44.5% 41.4% 46.6% 49.6% 48.8% 44.5%

6102 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6202 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6200 52.4% 47.9% 511.8% 46.9% 43.4% 0.0% 0.0%

6201 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6203 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6204 52.4% 47.9% 51.8% 46.9% 43.2% 0.0% 0.0%

6205 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0%

6206 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6207 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6210 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6300 7.5% 7.5% 6.6% 6.5% 7.0% 0.0% 0.0%

6301 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6302 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6303 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6304 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6305 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6306 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6307 7.5% 7.5% 6.8% 6.5% 7.0% 0.0% 0.0%

6400 0.0% 0.0'6 0.0% 0.0% 0.0% 51.2% 55.5%

6401 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6402 0.0% 0.0% 0.0% 0.0% 0.0% 51.2% 55.5%

6403 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6431 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6453 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6501 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 0.0% 0.0% 0.0% 0.0% 00.0% 0.0% 0.0%

Total 100.0% 100.% 100.0 100.0% 100.0% 100.0% 100.0%

Table 9.a. Transport Constructions Recurrent Expenditure by Economic Classifications from 1993/94 - 1994/95As a Share of Total Expenditure

1993/94 1993/94 1994/95 1994/95code Budget Actual Budget Actual

Region Center National Region Center Nabonal Region Center National Region Center National

6100 0.0% 42.1% 36.5% 0.0% 37.4% 36.6% 0.0% 30.7% 28.2% 1.1% 29.8% 28.0%

6101 0.0% 41.5% 36.0% 0.0% 374% 36.6% 0.0% 301% 27.6% 1 1% 29.8% 28.0%

6102 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0.0%

6103 0.0% 0.0% 00% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6202 0.0% 0 6% 0.5% 0 0% 0.0% 0.0% 0 0% 0 6% 0.6% 0.0% 0 0% 0.0%

6200 71.4% 55.7% 57.8% 77.9% 37.8% 38.6% 68.9% 66.9% 67.0% 37.0% 70.2% 68.1%

6201 0.0% 0.3% 0.2% 0.0% 0 0% 0 0% 0.0% 0.2% 0.2% 0.0% 0.0% 0.0%

6203 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.1% 0.1% 0 0% 0.0% 0.0%

6204 71 4% 53.0% 55.5% 77.9% 37.8% 38.8% 68.9% 64.7% 65.0% 37 0% 70.2% 68.1%

6205 0.0% 0.9% 0.8% 0.0% 0.0% 0.0% 0.0% 0.9% 0.9% 0.0% 00% 0.0%

6206 0.0% 0.7% 0.6% 0.0% 0.0% 0.0% 0.0% 0.4% 0.4% 0.0% 0.0% 0.0%

6207 0 0% 00% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6210 0.0% 0.8% 0.7% 0.0% 0.0% 0.0% 0.0% 0 5% 0.5% 0.0% 0.0% 0.0%

6300 0.0% 2.2% 1.9% 0.0% 0.0% 0.0% 0.0% 2.4% 2.2% 0.0% 0.0% 0.0%

6301 0.0% 0 3% 0.2% 0.0% 00% 0.0% 0.0% 0.3% 0.3% 0.0% 0.0% 0.0%

6302 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6303 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6304 0.0% 0 1% 0.1% 0 0% 0.0% 0 0% 0.0% 0.2% 0 2% 00% 0.0% 0.0%

6305 0.0% 1.4% 1 2% 0.0% 0.0% 0.0% 0.0% 1.4% 1 3% 0 0% 0.0% 0.0%

6306 0 0% 0 3% 0.2% 0 0% 0 0% 0 0% 0 0% 0.3% 0.3% 0.0% 0.0% 0.0%

6307 0 0% 0.1% 0.1% 0.0% 0.0% 0 0% 0.0% 01% 0.1% 0.0% 0.0% 0.0%

6400 28.6% 0.0% 3.8% 22.1% 24.8% 24.8% 31.1% 0.0% 2.6% 61.9% 0.0% 3.9%

6401 0.0% 0 0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0%

6402 28 6% 0.0% 3.8% 22.1% 24.8% 24.8% 31 1% 0 0% 2.6% 61 9% 0 0% 3 9%

6403 0 0% 0 0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 00% 0.0% 0.0%

6412 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6413 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0 0% 0 0% 0 0% 0 0%

6425 00% 0 0% 0.0% 0 0% 0.0% 0.0% 00% 00% 0.0% 00% 0.0% 0.0%

6433 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0 0% 0 0% 0.0% 0.0% 0 0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0 0% 0.0% 0.0%

6453 0.0% 0 0% 0.0% 0 0% 0.0% 0.0% 0 0% 0.0% 00% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0 0% 0 0% 0.0% 0 0% 0.0%

6458 0.0% 0.0% 0.0% 00% 0.0% 0.0% 00% 00% 0.0% 00% 0.0% 0.0%

6500 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6501 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6502 0.0% 00% 0.0% 0.0% 00% 00% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 9.a. Transport Constructions Recurrent Expenditure by Economic Classificatio.s from 1995/96 - 1997/98As a Share of Total Expenditure

1995/96 1995/96 1996/97 1997/98

code Budget Actual Budget Budget

Region Center National Region Center National Regions Center National Region Center National

6100 0.0% 33.7% 31.1% 0.0% 31.9% 29.2% 30.4% 30.8% 30.8% 47.2% 29.8% 33.0%

6101 0.0% 33.2% 30.6% 0.0% 31.9% 29.2% 30.3% 30 3% 30.3% 44.1% 29.3% 32.0%

6102 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0. 1% 0 1% 3.0% 0.0% 0.6%

6103 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6104 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% m

6202 0.0% 0.5% 0.4% 0.0% 0.0% 0.0% 0.0% 0.4% 0.4% 0.1% 0.5% 0.4%

6200 78.2% 64.5% 65.5% 51.3% 68.1% 66.7% 3.1% 67.4% 61.6% 5.0% 68.2% 56.6%

6201 0.0% 0 2% 0.2% 0.0% 0.0% 0.0% 0.1% 0.1% 0.1% 0.2% 0.2% 0.2%

6202 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6203 0.0% 0 1% 0.1% 0.0% 0.0% 0.0% 0.2% 0.1% 0 1% 0.4% 0.1% 0.1%

6204 78.2% 62.5% 63 7% 51 3% 68.1% 66.7% 2.5% 65.5% 59.8% 1.4% 66.1% 54.2%

6205 0 0% 0 9% 0 8% 0.0% 0.0% 0.0% 0.0% 0 9% 0 8% 1.8% 1.0% 1.2%

6206 0.0% 0.4% 0.4% 0.0% 0.0% 0 0% 0.2% 0.4% 0.4% 0.0% 0.4% 0.3%

6207 0 0% 0 0% 0 0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0%

6210 0 0% 0 5% 0.4% 0.0% 0 0% 0 0% 0 0% 0.4% 0.4% 1.2% 0.4% 0.6%

6300 0.0% 1.9% 1.7% 0.0% 0.0% 0.0% 0.5% 1.8% 1.7% 3.5% 2.0% 2.3%

6301 0 0% 0 2% 0 2% 0 0% 0.0% 0.0% 0.0% 0.2% 0.2% 0.0% 0.2% 0.2%

6302 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.1% 0 0% 0.0%

6303 0 0% 0 0% 0 0% 0 0% 0.0% 0.0% 0.0% 0 0% 0 0% 0 0% 0.0% 0.0%

6304 0.0% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0 2% 0.2% 1.1% 0.2% 0.4%

6305 0 0% 1.0% 1 0% 0 0% 0.0% 0.0% 0.2% 1.1% 1 0% 1 5% 1.2% 1.2%

6306 0.0% 0 3% 0 2% 0.0% 0.0% 0.0% 0.2% 0 2% 0.2% 0.8% 0.2% 0.3%

6307 0.0% 0 1% 0 1% 0 0% 0 0% 0.0% 0.0% 0.1% 0 1% 0 0% 0.1% 0.1%

6400 21.8% 0.0% 1.7% 48.7% 0.0% 4.0% 65.9% 0.0% 5.9% 44.2% 0.0% 8.2%

6401 0 0% 0 0% 0.0% 0.0% 0.0% 0 0% 0 0% 0 0% 0.0% 0.0% 0.0% 8.2%

6402 21.8% 0.0% 1.7% 48 7% 0.0% 4.0% 65.9% 0.0% 5 9% 44 2% 0.0% 0.0%

6403 0 0% 0 0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0 0% 0.0% 0.0%

6411 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6412 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0%

6413 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6425 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6433 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6451 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0.0% 0.0%

6453 0.0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0%

6457 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

6458 0.0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0% 0.0% 0.0%

6500 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.1% 0.0% 0.0% 'I

6501 0 0% 0.0% 0 0% 0.0% 0.0% 0.0% 0.0% 0 0% 0 0% 0.0% 0.0% 0.0% N

6502 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.1% 0.0% 0.0%

Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Table 10. Capital Expenditure by Economic Classifications from 1986187 - 1997198In Million Birr

FY 1986087 1987488 1988/89 1989/80 1990/91 1991192 1992/93 1993/94 1994/95 1995/96 1996/97 1997198

DESCRIPTIONS CODE ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET

EXPEND EXPEND EXPEND EXPEND EXPEND EXPEND EXPEND REGION CENTER NATIONAL REGION CENTER NATIONAL REGION CENTER NATIONAL NATIONAL NATIONAL

FEASIBIUTIESANDOTHERSTUDIES 8101 436 848 741 674 482 435 28.7 67 303 371 108 723 831 117 573 690 933 116.3

ENGINEERINGDESIGNS 8102 127 146 323 193 158 100 250 56 416 472 172 1029 1201 301 714 1015 2493 2585

RESIDENTIAL BUILDINGS 8201 25 8 65 9 60 5 44 0 35 7 20 9 21 4 414 29 1 70 6 77 9 48 5 126 4 62 3 198 82 0 100 7 102.5

NON-RESIDENTAL8BUILDINGS 8202 1229 1156 1331 917 728 600 1154 1687 1231 2917 2550 1677 4227 3385 1239 4624 7605 8971

OTHER COtSTRUCTIONS 8203 242 7 154 0 1491 147 4 143 9 95 5 183 6 186 2 454 8 641 0 297 0 539 2 836 2 307 4 317 5 624 9 1,384 5 1392 7

MACHINERYAANDEQUIPMENT 8204 3604 4247 5473 3668 2712 1785 4439 744 4684 5428 2173 4199 6372 2626 8257 1.0883 1.2101 12194

TRANSPORT MACHINERY 8205 57 7 441 138 3 77 9 17 7 40 7 66 0 26 1 52 7 78 8 27 2 69 9 97 1 712 25 5 96 7 100 4 125 5

OFFICEEQUIPMAENTS 8206 46 78 97 47 59 101 186 372 98 470 175 187 362 187 91 278 86.3 1247

LIVESTOCK 8207 61 55 99 09 03 13 380 348 40 388 23 19 42 21 02 23 41 69

PROJECT MANAGEMENT & SUPERVISION 8301 77 1 74 0 88 6 799 96 2 66 2 95 7 23 2 60 3 83 5 19 1 53 4 72 5 28 8 29 2 58 0 93 3 60 8

DIRECT LABORCOSTS 8302 532 626 471 504 373 320 596 198 668 867 263 488 751 181 251 432 426 540

PROJECT OPERATING COSTS 8303 213 5 189 9 252 5 265 6 228 3 257 4 399 2 97.7 348 0 445 7 80 4 197 0 277 4 136 5 196 5 333 0 359 0 549 8

FINANCIAL COSTS 8304 58 6 64 0 213 24 9 22 4 29 3 218 38 33 3 37 1 16 288 30 4 3 0 14 8 17 8 375 39 9

TAXES 8305 0 0 15 33 5 72 7 139 3 26 3 62 0 13 8 87 6 1015 9 2 136 6 145 8 219 77 1 99 0 230 2 223.5

CAPITALCONTRIBUTIONS 8401 330 1362 2906 623 347 590 1334 05 435 439 01 1500 1501 00 3059 3059 101 00

DEBTANDADVANCE PAYMENTS 8402 577 00 415 539 393 177 448 93 653 746 21 176 197 12 313 325 00 28.0

CAPITAL GRANTS 8403 2 0 0 0 0 2 0 0 0 0 03 24 0 17 6 7 94 01 0 0 01 14 92 0 93 4 0 0 0 0

COMPENSATIONPAYMENTS 8404 115 142 98 97 54 3.2 36 00 180 180 45 173 218 110 140 250 402 499

UNALLOCATED AMOUNT 8000 0 0 0 0 0 2 0 7 37 6 167 7 3919 00 0.0 0 0 0 0 00 0 0 0 0 0 0 0 0 31.4 125 1

Adjustment' -57 8 -37 8 -167 7 -391 9

TOTAL 1,3831 1,4014 1,9398 1.4402 1,214.1 9518 1.7849 751,1 1.9433 2,694.3 1,0655 2.0905 31560 1.3263 2,2363 3,5626 498323 53766

Adjustments have been made nordor to match the total of economic classifcations with the total of functional classlfications

Data excludes extemal loan and assistance

Table 11. Education Capital Expenditure by Economic Classifications from 1986/87 - 1997/98In Million Birr

FY 1986/87 1987/88 1988/89 1989/90 1990/91 1991192 1992/93 1993194 1994/95 1995/96 1996/97 1997/98

DESCRIPTIONS CODE ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET

EXPEND. EXPEND. EXPEND EXPEND. EXPEND EXPEND. EXPEND. REGION CENTER NATIONAL REGION CENTER NATIONAL REGION CENTER NATIONAL

FEASIBILITIES AND OTHER STUDIES 8101 0.0 0 0 0.5 0 0 0.5 0 6 0 0 0 6 0 4 0 4 3.1 2 5

ENGINEERING DESIGNS 8102 0.1 0 3 0.5 0 4 0.1 0.2 0 7 0.5 0 2 0 7 0.6 0 9 1 . 0 5 1 0 1 4 3 8 S 2

RESIDENTIAL BUILDINGS 8201 7 4 3.6 1.7 0 9 0.4 0 S 01 0 0 2.2 2.2 0 7 31 3 8 0 2 7 2 7 3 7.3 14 6

NON.RESIDENTIAL BUILDINGS 8202 20.5 22.3 160 11 1 11.9 10.6 405 69.6 31.4 1010 824 323 1147 1113 30 1 141 9 233 1 2429

OTHER CONSTRUCTIONS 8203 0 1 1 3 1 5 0.1 0 S 0 0 0.9 01 1 0 0 3 01 0 4 0 1 0 2 0 9

MACHINERY AND EQUIPMENT 8204 7 6 3.9 14 9 10 7 10 0 11 8 16 6 13 8 35 8 49 6 210 24 3 45 3 15 4 220 2 235 5 30 1 135 e

TRANSPORT MACHINERY 8205 0.8 2 1 01 1 8 1.9 1 8 0.0 3 0 3 0 0 7 2 6 3 2 0 9 4 7 5 7 7 0 0.4

OFFICE EQUIPMENTS 8206 2.2 2 9 4.9 0 9 2.3 3 9 11.7 33 2 1 1 34.3 6 8 13 4 20 1 6 3 2 0 8 3 50 4 68 1

LIVE STOCK 8207 0.0 0.0 0 0 0.0 0 0 0.0

PROJECT MANAGEMENT & SUPERVISION 8301 1.6 0 7 6.5 0 8 0 0 0 0 0 0 0 2 7.6 0 0

DIRECTLABORCOSTS 8302 0.9 25 1.1 4.3 0.9 00 0.0 02 02 1 4 07 2 1 02 0 1 03 06 22

PROJECT OPERATING COSTS 8303 4.0 3.4 7 6 6 7 11 9 693 9 2 4 9 39 5 44 0 5 8 35 4 41 2 4 5 14 7 19 3 52 1 41 0

FINANCIAL COSTS 8304 0.4 1 2 0.4 0 4 0.1 0 3 0 7 1.8 8 7 10.5 0 1 3 1 3 2 0 4 0 4 0 9 14 1 3.4

TAXES 8305 2.2 23 33 1.4 111 0.8 6.4 69 01 331 331 01 207 208 711 16.4

CAPITAL CONTRIBUTIONS 8401 0.0 3 2 3 2 0 1

DEBT AND ADVANCE PAYMENTS 8402

CAPITAL GRANTS 8403 0 1

COMPENSATION PAYMENTS 8404

UNALLOCATED AMOUNT 8000

TOTAL 396 41.9 59 1 395 426 3892 884 1254 131 7 2572 1202 1490 2692 140.6 3012 441 9 4804 5330

Table 12. Health Capital Expenditure by Econeomic Classifications fr-om 1986/87 - 19971/98In Million Birn

EY 1986/8/ 1987/88 1988(8g 1989/90 1990/91 1991192 1992/93 1993/94 1994/95 1990s/9 1999/9/ 1997/98

DESCRIPTIONS CODE ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACI UAL BUDGET BUDGFT

EXPEND EXPFND EXPEND EXPEND EXPFND EXPEND EXPEND REGION CENTER NATIONAL REGION CENTER NATIONAL REGION CENTER NATIONAL

FEASIBILITIESAND OTHER STUDIES 8101 05 01 07 no 0 7 09 00 08 0 7 0 1 09 0 7 Q 8

ENGINEERING DESIGNS 8102 01 03 0 3 00 01 02 02 37 39 18 0 0 1 8 12 12 "I 5 28

RESIDENTIAL BUILDINGS 8201 08 05 04 0 2 05 03 03 01 03 04 0 0 02 02 01 01 00 4 0

NON-RESIDENTIALFUILDINGS 8202 129 89 114 48 30 1 3 60 416 59 472 9/3 6 1 755 983 1 0 1002 2080 1078

DTHER CONSTRUClIGNS 8203 08 0 3 1/ 0 o3 098 00 0 03 0 3 1 8 0 7

MACHINFRY AND EQUIPMENT 8204 50 6 / 10 s 16 7 91 2 4 38 53 00 5 3 19 3 0S 19 8 . 3 0 25 5 43 2 7S7

TRANSPOR1 MACHINERY 8205 18 79 52 40 2 8 9 0 04 08 12 0)1 00 01 10 0s1 2 9

OFFICE EQlIPMENTS 8206 02 0o 0C 00 14 0 7 29 106 4 30 5 00 3 5 ' 3 5 149 26 0

LIVE STOCK 0207 0 I n 0 o 00 0 0 0 GUO 0 0

PROJECT MANAGEMlEN & SJPERVISION 8301 51 40 8 0 6 48 49 48 s 0o1 00 o1 T 0 Q0 0 11 38 00

DIRECTLABOROCOSTS 8302 09 12 02 02 02 04 02 07 00 07 0S 08 14 02 01 03 24 07

PROJFCT OPERATING COS FS 8303 83 78 91 107 112 254 461 32 12 44 10 5 3 r 14 3 100 10 709 22 1 20 1

FINANCIAL COSTS 8304 91 00 o0 00 o n8 00

TAXtS 8305 01 01 05 04 13 17 17 01 11 12 7o 21

CAPITAL CONTRIBUTIDONS 401 00 0o

DEBT AND ADVANCE PAYMENTS 8402 0o 00

CAPITAL GRAN rS 8403 03 0 0 0 00

COMPENSATION PAYMENTS 8404 0 0 137

UNAL LOCATED AMOUNT 8000

TOTAL 36 0 37 0 43 7 418 323 37 4 096 054 132 68 8 106 7 133 120 0 137 3 168 154 1 312 0 3042

Table 13. Agriculture Capital Expenditure by Economic Classifications from 1986/87 - 1997/98

In Million Birr

FY 1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93 1993/94 1994195 1995/97 1996/97 1997/98

DESCRIPTIONS CODE ACTUAL ACTUAI ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET

EXPEND EXPEND EXPEND EXPEND EXPEND EXPEND EXPEND REGION CENTER NATIONAL REGION CENTER NATIONAL REGION CENTER NATIONAL

FEASIBILITIES AND OTHER STUDIES 8101 4 9 5.5 4 9 3 3 2 2 0 9 2 2 0.5 0 0 5 1 3 0 9 2 2 1 2 1 2 1.5 4.0

ENGINEERING DESIGNS 8102 1 5 0 7 0 5 0 4 0 3 03 0 5 1 1 06 1 7 0 3 01 0 5 0 5 2 5 30 591 4.8

RESIDENTIAL BUILDINGS 8201 7 0 26 3 214 3 3 3 0 10 5 1 S 7 6 3 0 10 6 8 4 1 5 9 9 20 1 20 1 21 7 19O

NON-RESIDENTIAI. BUILDINGS 8202 215 19 3 13 0 8 8 8 8 12 0 119 22 1 8 3 30 4 410 3 0 44 1 37 8 37 8 718 88.4

OTHER CONSTRUCTIONS 8203 32 2 28 4 18 0 17 4 10 7 8 a 27 0 12 8 8 5 21 3 93 99 18 9 16 1 C5 16 7 21 0 36 8

MACHINERYANDEQUIPMENT 8204 691 592 710 294 364 139 i5S 1i 9 187 285 221 21 7 437 179 08 183 463 639

TRANSPORT MACHINERY 8205 27 9 28 3 18 0 35 9 51 14 5 17 9 3 4 93 12 7 9 5 9 6 19 0 20 9 3 2 24 1 23 7 13.8

OFFICE EQUIPMENTS 8206 0 6 1 2 1 4 0 7 1 6 1 5 1 6 2 8 30 5 9 4 4 0 8 5 2 4 7 0 0 4 7 7.2 9.8

LIVESTOCK 8207 36 21 19 06 03 05 07 139 0.2 141 22 19 41 22 2.2 39 3.3

PROJECT MANAGEMENT&SUPERVISION 8301 466 244 29.7 282 3599 312 387 19.2 165 357 153 178 330 113 02 116 158 1597

DIRECTLABORCOSTS 8302 291 19.0 13.0 16.8 123 129 435 44 1509 202 49 118 167 55 00 59 88 13.9

PROJECT OPERATINGCOSTS 8303 1533 863 1075 1366 1177 1313 147 1 442 1063 1506 424 380 804 7515 413 1168 93.9 1425

FINANCIAL COSTS 8304 3 4 3 6 0 9 1 6 1 1 1 3 1 2 1 3 3 0 4 3 1 2 1 2 2 4 0 6 0 4 1 0 3 9 3.1

TAXES 8305 1.9 50 66 2.4 59 18 278 296 22 101 122 73 17 91 217 16.7

CAPITAL CONTRIBUTIONS 8401 10.1 21.8 28.0 171 06 38 0.1 01 00 00 0.0

DEBT AND ADVANCE PAYMENTS 8402 6 6 4 5 5 4 5 4 0.3 1 2 1 2 0 0 0.0

CAPITAL GRANTS 8403 0 2 1 7 1 7 01 85.8 85 6 0.0 0.0

COMPENSATION PAYMENTS 8404 0 2 1.0

UNALLOCATED AMOUNT 8000

TOTAL 410 7 326.3 331 2 311.7 242 5 2419 323 8 154.3 219 0 373 3 164 9 127.9 292 4 222.5 136 3 358 9 352.8 43.

1cti bit. us v2S0 vi C s'o S- MilbiOt 2I)i i i~. ipe^.Ii Imod ",J/ ..... . .................... <, Cs:;Hicniomt Q"n 1.; :li:2lS ,-},li/7 -155/'

!y 1986/07 /91/88 ;988/89 19899ESC 1990/91 1-991/92 I.D9?/93 993/94 - - -994/95 1-995/- 1Y99997 19YZ98

V )SCRIP1 INS j COD A ACTUA ACUA HIA ACI TAL ACTUJAL sOC//IA> AC, U U/EL __ C ( UAL ACTUAL ACTilL. BUDGE I 6UDGECj

EXPEND EXIFFND EXPEND LXPEND CXPLNND EXPEND EXPEND REGION CGEN E ATINAI REGION (.FNTER NAHIINAL REE/ON CENTLER NATIONAL

SFEASIBIIITIE/ AND11HERSEP-DIES 9811 04 2/ l 0 0 00 1 j 03 35 152 3(3

iENGINCERINO DESIGNS 812 1 1 5 4 5 t 4 1 3 9, 06 7 63 2 9 9 24 9 34 8 190 171 9

IRESIDENTIAL BUILDINGS 82.1 0 06 17 / 17 D 09 0 0 0

INON-RESIDENTIAL BUILDINGS 8202 0 3 04 ? 0 0 4 1 20 1 92 8 2 3 9 0 1 3 6 4 9 4 9 9 8 13 4 12 4

OTHER CDNSTRUCI IONS 8203 92 6 Sl 8 415 49I1 48 3 32 4 74 1 61 3 296 1 357 S 209 4 368 7 578 219 0 98 8 417 8 4 9 1071 4

MACHIINERYANDEQUIPMEN1 8204 390 293 290 108 132 275 9SG 1 2 206 217 1 9 32 1 340 500 1054 155S5 354 86

TRANSPORT MACHINERY 8205 0 1 0 4 1 0 0 0 0 0 0 0 2 2 2 2 8 5 2 4

OFD/CE EQUIPMENTS 8206 O 1 0.1 11

LIVE STOCK 8207 0 0 0 0 0 0

PROJECT MANAGEMENT & SUPERVISION 8301 04 0/ 1 0 0 0 0 0 0 3 0 3 0 6 1 6 1 4

DIRFCT LABOR COSTS 8302 1 2 1 2 3 4 3 4 3 9 8.9

IPROJEC I OPERATING COSTS 8303 0 3 0 1 118 118 1 2 1 3 104 104 140 162

EINANCIAL COS IS 8304 6 0 6 1 0 3 0 0 0 0 0 8 0 0 0 0

TAXES 8305 24 37 66 03 132 00 380 380 503 503 368 368 443 61 0

CAPITAL (CONTRIBUTIONS 8401 4 0 19 5 3 0 54 00 0 0 0 0

DEBT AND ADVANCE PAYMEN /S 8402 0 S 0 0 0 0 0 0 0 0

CAPITAL GRANTS 8403 0 0 0 0 0 0 0 0

COMPENSATION PAYMENTS 8404 0 0 0 0 1 0 1 5 9 3

UNAL lOCATED AMOUNT 8000

TOTAL 111/ 108 3 92 6 6S 3 74 0 61 2 196 2 76 7 369 1 445 8 238 B 510 7 749 6 305 4 371 2 676 6 1 203 2 1401 9

TABLE 15. FEDERAL GOVERNMENT AND REGIONAL GOVERNMENTS RECURRENT EXPENDITURE FOR FY93/94 ACTUAL

In Million Birr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Haran Addis Ababa D.Dawa Regions Natonal

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

General Administrattons 327.43 27.65 18.65 68.96 107.35 14.56 8.18 69.4S 7.7S 3.36 41.25 5.49 362.65 690.05

Organs of State 42.39 7.36 9.91 20,01 35.43 5.48 2 04 14.38 1 76 0 83 10.38 0.81 108.39 150.78

Justice 7 69 2 42 1.81 6.69 10.71 2.38 0.46 6.54 0.77 0.18 5.40 0.29 37.63 45.31

Public Order 74.40 12.12 4.15 27.44 36.99 4 03 3.81 24.84 313 1 87 16.98 3.06 138.42 212.82

General Services 202.96 5.75 2 78 14 82 24 21 2.66 1.87 13 69 2 08 0.52 8.49 1.33 78.21 281.17

Defence 662.98 - - - - - - - - - - 662.98

Economic infrastructuroe 105.29 1.04 2.27 4.67 4.37 0.92 6.58 5.49 0.85 D.D5 1D.44 0.14 30.83 136.13

Transport & Commun,cationr 17 43 0 29 0 52 1.85 0.61 0 28 0.17 1 18 0 26 0 02 3.62 8.81 26.24

Urban development 15 22 0 55 1 75 2 83 2 50 0.65 0 25 4 31 0 60 0 03 6 82 0.14 20.42 35.64

Transport Constructions 72 65 0.19 _ - 1.25 . 0.16 . - - - 1.60 74.25

Other Economic Services 77.81 16.25 5.57 56.71 78.13 4.56 3.14 49.01 4.62 0.59 10.00 3.22 231.80 309.61

Agdcu8tum 26.72 11.65 2.36 39.70 58 50 2 62 1.93 37 34 3.18 0.41 4.26 2 87 164.83 191.55

Natural Resources 14 50 3 59 1 48 13 30 14.44 0.84 0 51 7 59 0 58 0.09 1.69 . 4412 58.62

Industry 616 0.24 0.49 1.45 1 90 0 21 0.17 1.48 0.20 0 02 1 34 012 7.62 13.78

Mines & Energy 14 30 0.16 0 36 0.31 0 73 0.20 013 0.72 018 0.04 0.56 0.23 3 63 17.93

Trade & Tourism 8.31 0.62 0 87 1 96 2 55 0 68 0.40 1.68 0 47 0 04 2.14 11.61 19.92

Economic Development Studies 7 81 _ _ I .. . 7.81

Educatlon and Training 113.42 36.99 9.73 142.70 231.61 8.76 8.80 114.19 4.31 6.61 59.24 4.74 627.68 741.00

Health 81.92 21.63 5.01 46.72 66.37 6.77 6.77 31.72 3.88 4.06 33.60 3.30 228.83 280.74

Other Social Services 137.86 4.13 3.86 8.56 11.60 1.34 1.24 8.40 2.00 0.06 10.59 0.70 52.48 190.33

Culture & Sports 11.08 0.55 0.62 1 96 2 72 0.33 0.23 2.82 0 34 0 02 5 11 0 15 14 85 25.93

Labor& Social Afairs 32.14 2.37 1.56 3.68 5.07 0 24 0.30 2.64 1.17 0.02 4 41 0.20 21 66 53.80

Relief& Rehabilitation 94.64 121 1 68 2 92 3.81 0 77 0 71 2 94 0 50 002 1.07 0 35 15.97 110.61

Other Expenditures 1,234.06 10.87 0.24 41.67 73.52 1.62 0.51 19.92 0.29 1.77 1.01 3.29 154.62 1,388.67

Pension Payments 120 40 10.87 0 24 4167 73.52 1.52 0 51 19 82 0.29 1.77 1 01 3.29 154.52 274.92

Public Debts 956 96 . - . . . . . . . . 956 96

Intemal Debt(lnt & Charges) 609 92 809.92

Extemal Debt(Interest) 147 05 147.05

Wtneat Pyce Subsidy 18.44 18.44

Fertilizer Subsidy 49 05 0 10 49.05

Other Subsidy 17 50 1750

Miscellaneous 18 38 . . 18.38

Extemal Assistance 53.32 . 53.32

Total 2,710.77 118.55 45.34 370.00 872.85 38.43 28.22 288.19 23.69 16.52 166.13 20.87 1,688.78 4,399.55_ = =

S -la'i-'ade'Ol ',(jra "'fa, F" m.1, BOnsh-'g, �i Sr NP d,� AM,) L) DA- e Reg N',:nn'lin, a t,,.,Stato. i 2 3 4 Ot.1 I ot"i

-. 01 Adiiiini U i.b9 jF."Mi I i V 2s z"'.30 26.91 i Y' 3 II - - j I . --- - - - ---- - -- -Y 9. 5.0F1 w 'n n iqh�-� ?

Ofq�m o, the �tale 2 1 5 4'�' 4 IC) i3 9 ai) I I 01 52 f 75El C, 2 29 F� 29 1 j 8� 3 9 3�, 1NJ f) 42 8�

"'I"C"Ord.., 63 ic 14 ic 4 M 34 1 47 75 4 M 56 a 81 35 3 27 81 �'q3 9/

Genp'al Se, C"s 230 66 5 h7 1 60 21 60 211 72 7 03 D4 2r) 'b r�71 1 0� 3� 91 16 11 1 3' 98 363 63

�illlenc 736,b6 0.U0 r'.U0 y3G

Lco.Omic Infns?rdctl,,e 113.10 3�84 6. 1 1 7.06 1 62 1.36 7.3u 1 3 fj.3 t 9 4�� 50.69 U3.7U

0 fl 0 41 .1I I B"i 0 51, U 3�j ci 25 1 991 0 3 1) 14 27 9 69 -70 4q

"O", "-"i w, 1? )I 51 20 77 r� 82 0 4'�) 3 41 'A U23 F� lo 0, 17 33 B(3 38 90

Tml��.rl C.wruclmn, 107 2i ri 49 0 D�j I Clli 54 0 41 P 62 1 90 uoo oDo 0 00 00 7 1 3 114 40

Other Fco-no--m-'Tc 81.06 2i 1.1 7.S21 79.59 102.44 9.25 6.57 71.82 7.82 ICIO 10.11 3,53 322.29 40.3.35

Agh,.Ljlkj,o 27 7 1 12 86 50 08 70 97 6 0 7 .1 64 41.3 79 4 93 0 81 3 65 2 93 109 61 237 32

Natural 17 32 6 7? 2 10 24 52 25 25 1 89 1 1 5 L38 141 0 �15 2 3 4, ( 21 62 32 99 64

nd-" F, 41 0 35 0 53 2 08 2 23 1 W 0 00 2 .13 030 014 1 42 0 131 10 5 7 tS 98

Mines & on.,gy 1 1� �4 0 23 LI 36 0 36 1 23 0 213 0 32 11 a 6 C) ?8 (14 C) 61.� 4 94 17 68

Tracie & tounsm 7 67 0 97 ( 99 2 5t, 2 7 "I 00 OPS 2 0 90 Q 26 2 54 D 25 14 05 22 5

�Elnnolnic D-elopmeni Studies 10 20 0 00 0 00 10 20

Education and Imi"Ing 107.37 45.78 12.83 166.82 269.61 18.61 10.05 146.80 6.82 7,30 6.q.72 5J7 756.13 863.50

Health 46.63 26.63 7.26 64.34 70.11 8.29 7.23 40 88 4'ki� 5.61 34.85 150 263.53 3iO.21

Other Social Service. IM21 2.72 3.01 8.63 9.16 2.59 2.01 MM 1.60 0 52 il).87 0.16 52.80 229.00

Culture & sports 10 03 0 74 0 62 2 9( 3 02 ( 7ti ( 58 5 25 1) 36 0 22 4 83 0 20 1 9 49 29 52

Labor & s.oal welfare :16 09 0 (53 0 74 2 48 2 30 0 46 0 42 2 25 0 50 0 1 7 5 09 0 22 15 21, 51 34

Relief & Rehab,fitafi.n I30 09 36 1 65 3 25 3 84 1 35 1 (I 3J3 0 74 o 131 a 915 0 34 IB 06 148 14

Elp,,dW... i,429.32 11.61 0.41. 42.22 1.37 0.45 20.96 011 6.34 i.00 3.27 160.05 LI, 8 � �3

11-4 37 ---- 1 1-61 --- O 46- ---- 42-2 2- -7-3-2 7 -1-3-7 -0 4 5 - 2 0-96 -o 1-1 - 5 3-4 --- i-cl-o -3 -2-7 160 05 274 42

Public Debts 838 63 0 00 00 0 00 0 CC 0 00 0 00 0 DO 0 00 0 00 0 00 0 (O 0 ou 838 63

Intemal Debt(Int & Charges) 596 81 0 GO 596 81

Extemal Debt(Interest) 241 82 0 00 241 82

Fertilizer SubSidy 149 84 0 GO 149 84

Miscellaneous 11 1 94 0 0( 0 001 0 o ool 0 00 0 00 0 00 III 94Extemal Assistance 213 54 1 1 0 00 213 54

ITOTAL 3070.941 U0.691 52.491 479.96 67.60 39.98� 3 7 06, 26.401 223.34 22.381 2145.701 6216.64

TABLE-17. FEDERAL GOVERNMENT AND REGIONAL GOVERNMENTS RECURRENT EXPENDITURE FORFY9/96ACTUALIn Million Birr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harar Addis Ababa D Dawa Regions National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

General Administration 435.61 44.10 20.18 117.96 233.76 24.62 14.41 106.50 24.16 6.15 143.65 6.45 741.94 1177.45

Organs of the state 75.30 12.98 8.66 35.83 121.81 9 98 5.18 3168 15.26 1 16 24 61 1.10 268 25 343.55

Justice 10.60 8.41 2.36 9.84 13.51 3.46 0.91 9 77 1 03 0 59 583 0 34 56 05 66 65

Public order 107.61 16.72 5.17 48 81 68 77 5.99 5.63 42.85 4 69 3 21 34 34 3 60 239 78 347 39

General Services 242 00 5.99 3 99 23.48 29.67 519 2.69 22.20 3.18 1 19 78 e7 1 41 177.9r 419.86Defence 771.56 - . 000 771.56

Economic Infrastructure 118.19 1.92 1.89 8.11 13.19 1.87 0.96 7.97 1.41 0.46 10.22 0.18 48.18 166.37

Transport 4nd Communica-3on 120 0 24 0.35 2 06 0 74 0 74 0.10 2.34 0 40 016 313 1029 11 46

Urban Development 9.06 1.12 1.54 3.11 5.52 041 0.53 563 101 0 30 7 09 018 26.44 35.50

Transport Constructions 107 94 0 56 0.00 2 94 6 93 0 72 0 33 11 48 119 42

Other Economic Services 96.52 22.93 7.16 77.67 126.16 7.38 6.74 86.19 7.94 1.60 10.37 3.45 357.59 454.11

Agnculture 34.92 15.74 3.79 61.98 10568 411 429 7401 473 091 385 262 28191 31683

Natural Resources and Env. 18 93 4.61 1 72 7 71 15 48 2.56 155 4 42 185 0 09 2 50 0 23 42 80 61 73

Industry 8.21 061 0.90 392 074 072 119 013 125 014 960 1781

Mines and Energy 15.77 0.80 011 3 35 0.08 016 3 28 017 023 010 8 28 2405

Trade and Tounsm 669 1 17 0.64 0.71 5.00 063 3 76 0 24 2 59 0 26 15 00 2169

Economic development study 12 01 0 00 00 12 01

Education and Training 107.49 60.50 9.57 191.61 302.91 9.71 11.21 164.43 7.00 8.98 71.40 6.19 833.51 941.00

Health 57.19 26.29 6.54 58.84 74.82 7.14 6,91 40.77 8.98 5.69 34.15 3.76 270.89 328.08

Other Social ServIces 103.14 2.81 104 8.19 13.66 1.72 1.92 7.94 1.67 0.91 7.07 8.76 49.69 152.83

Culture and Sports 11.38 079 0.60 1.99 640 0.58 045 224 039 025 231 033 1633 7771

Laborand Social affairs 3716 065 0.44 2 72 2 68 0 00 0 30 2 22 0 51 0 51 3 62 0 23 14 60 5184

Relief& Rehabilitation 54.61 137 2 00 3.48 4.57 0 54 1 17 3 48 0 77 015 094 0 20 18 7 73.28

Other Expenditures 1,422.51 18.55 0.51 43.14 72.01 1.61 0,49 22.35 0.29 5.41 1.13 3.39 168.88 1591.38

Pension 122 84 18 43 0.45 42 94 71 66 1 50 0 46 2216 0 27 5 39 1 07 3 38 167 71 290 55

Public DebIs 922 52 0 00 922 52

Inlemal 13ebt(1nt & Charges) 609 62 o 00 609 62

Extemal Debt(lnterest) 312 91 0 00 317 91

Fertilizer Subsidy 174 48 0 00 174 48

Miscellaneous 59 97 0.12 0 06 0 0 35 011 0 03 10 002 002 0 0 no01 17 61 14

Extemal Assistance 142 69 od00 142 69

TOTAL 3,112.11 167.10 48,89 858.52 838.58 S4.05 42.64 438.15 48.49 29.20 277.99 24.18 2070.67 5582.78

TABLE 18. FEDERAL GOVERNMENT AND REGIONAL GOVERNMENTS RECURRENT PRELIMINARY ACTUAL EXPENDITURE FOR FY96/7*In Million Bin

Federal Tigray Afar Amhana Oromiya Somali Benshangul SNNP Gambella Haran Addis Ababa 0 Dawa Regions NabonalDescriptions State 1/ 1 2 3 4 5 6 7-11 12 13 14 15 Total TotalAdministration & General ServIces 401.30 47.08 15.60 113.91 169.63 22.85 19.42 114.63 15.63 6.51 88.95 5.81 620.02 1021.32Organs ofthestate 54 00 11 14 575 26 43 4710 7 90 a 90 3417 618 124 28 42 1 11 178 34 232 34Jusbce 81920 28.83 1 20 12.17 87 99 2 10 117 11 39 1 22 0 73 2 00 0 30 149 10 230.30Public Secunty 23 00 610 5216 839 6 33 42 24 4 92 313 37 60 3 76 164 63 187 63General Sewvices 243.10 7.11 2.55 2315 34 54 4 46 3 02 26 83 331 1 41 20 93 0 64 127 95 371 05Defence 786.60 0.00 786.60Economic infratructure 131.30 2.25 0.74 10.10 12.04 1.43 0.01 7 45 1 3s 0.37 12.46 0.21 49.21 180.51Transport and communicatbon 120 2 36 0 71 2 26 3 42 8.75 9 95Urban development & construction 8 40 0 74 1 43 2 17 10 57Transport Constructons 12170 2 25 7 74 1133 081 519 135 0 37 9 04 021 38 29 159 9Other Econmic ServIces 97.10 26.05 4.85 87,0t 149.26 7.47 4.52 78.55 14.38 1.96 8.69 3.39 386.18 483.28Agnrculture 6210 2068 3 28 7787 125 56 4.54 311 70 31 1121 104 3 9S 2 68 324 23 386 33Natural Resources 1/ 0 69 18.48 168 0 70 3 77 1 83 0 63 0 23 27 79 27 79Industry 10 60 1 04 0 88 4 80 5 24 1 25 0 71 4 47 1 54 0 59 20 52 31 12Mines and energy 1190 2 76 4 39 0 33 7 48 19 38Trade & tounsm 4 00 1.57 4 11 0 48 6 16 1016Economic denelopment study 8 50 O 00 6 50Education 131.60 64.99 3.90 203.85 326.30 10.359 11.38 174.97 4.34 8.77 75.14 6.50 880.53 1012.13Health 63.80 26.32 2.83 62.01 78.77 7.50 4.75 41.07 4.78 6.01 35.81 3.55 273.40 337.20OtherSocial Services 77.20 8.00 2.14 14.55 14.11 1.57 1.76 6.96 2.41 0.81 6.12 0.70 56.13 133.33Culture and sports 480 0 85 0 39 5 71 5 04 0 37 030 148 061 0 33 0 88 0 25 16 41 2101Labor and sooal affairs 35 00 2 35 4 70 412 0 50 2 03 428 0 25 18 23 53 23Reliet& Renabilitation 3760 1 80 175 414 4 95 120 096 3 45 160 0 48 096 020 2149 59 09OtherExpend'4ures 1,182.50 20.77 0.40 46.13 68.64 1.29 0.50 22.56 8.12 5.38 42.53 3.59 211.91 1394.41Pension 14120 2077 04 4613 6864 129 05 2256 012 538 12 359 17058 31179Public Debts 880 30 . 00 0 0 88 30

Intemal DebtInil & Charges) 597 20 0 00 597 20Extemal Debt(Ilnterest) 283 10 0 00 283 10

Fertilizer Subsidy 000 0 00Miscellaneous 161.00 41.33 41 33 202 33Extemal Assistance ._ 0 oTOTAL 2,871.40 182.46 30.46 537.61 818.75 52.50 43.14 446.19 43.01 29.81 209.70 23.75 2477.35 5348.78

* Federal and Regional States recurrent expendilture does not icnude extemal assistance

1/ The Federal Slate preliminary expenditure for Natural Resources is induded under Agriculture

TABLE 19. FEDERAL GOVERNMENT AND REGIONAL GOVERNMENTS RECURREN T BUDGET FOR FY97/98In Million Birr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Haran Addis Ababa D'Dawa Regions NabonalDescriptlons State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

General Administration 458.52 53.09 37.43 132.47 190.90 35.42 43.87 107.13 36.54 9.69 112.51 9.05 767.90 1226.42Organs of thestate 50.77 12.39 20.61 30.03 46.73 17.11 23.54 20.89 24.37 1.92 32 96 1.22 231.77 282.54

Justice 96.89 32.72 2.16 13.25 105.58 4.31 2.72 1139 2.15 1.40 218 0.50 178.36 275.25PublicSecunity 23.90 11.35 57.82 8 36 12.05 48.52 533 4.41 40.99 5.11 193.94 217.84

General Services 286.96 7.98 3.31 31.37 38.59 5.64 5.36 26.33 4 69 1 96 36 38 2 22 163.83 450.79

Defence 846.92 0.00 946.92

Economkc tnfrastructure 141.66 3.40 2.00 12.56 17.96 1.29 1. 75 10.55 1.7 o 0.71 19.74 0.29 72.03 213.69

Transport and communication 2.47 2 71 0.92 2.44 3.99 10 06 12.53

Urban Development 6.89 1 76 2.00 4.34 5.28 1.29 1.75 5 11 127 0 71 8 22 0 29 32.01 38 90 rz

Transport Constructions 132.30 164 5.51 11.76 8 3.00 0 51 - 753 29 96 162.26

Other Economic Services 140.41 27.74 10.39 91.46 163.42 13.70 6.67 86.69 7.48 2.82 9.57 4.42 424.36 564.77

Agrculture 65 48 20.10 7.01 81.18 137.04 10.34 3.87 75.43 3.66 1.35 4 21 2 96 347.17 412.65

Natural Resources 24.79 1.94 4 96 20 32 1.87 1.63 5 77 1.85 0.90 0 45 39 69 64.48

Industry 10.56 2.17 5.32 6.06 1 49 1.17 5.49 0.75 0 99 23 44 34.00

Mines and energy 15 80 3.46 1 44 1 97 0 72 7 59 23 39

Trade & tounsm 4 03 2.01 4 46 6 47 10 50

Economic development study 19 75 1 1 0 00 19.75

Education 179.68 64.52 16.88 205.49 358.47 12.78 5.39 188.73 4.88 13.33 91.34 8.10 969.91 1149.99

Healh 62.09 38.85 8.78 67.77 93.46 10.00 7.54 60.17 5.33 6.58 42.64 4.59 335.71 397.80

Other Social ServIces 98.57 5.40 2.82 13.13 18.74 1.74 2.18 8.08 2.40 1.77 8.38 0.81 65.09 123.68

Culture and sports 5.91 0.65 0.39 1.87 6 82 0 22 0.59 211 0 54 0 77 142 0 30 15 68 2159

Laborand social affairs 39 04 2.73 7.49 5.99 232 5 81 24 14 63.18

Reliet & Rehabilitation 13.62 2.02 2.13 3 77 5 93 1.52 1 56 3 92 1 66 1 00 1 35 051 25 27 38.89

Other Expendture 1,309.40 17.00 4.00 67.11 87.05 4.00 0.84 28.68 2.40 9.87 47.91 5.23 273.69 1583.09

Pension 156.48 17 00 0.5 46 67.05 1.00 0.54 21 04 566 13 3.6 154 05 320.53

Public Debts. 909.80 . . . . O . . . 000 909.80

Interest and Charges (intemal) 533.71 0 00 533 71

Interest and Charges (Extemal) 376.09 0 00 376 09

Fertilizer Subsidy 0 00 0.00

Miscellaneous 24312 3 50 2111 20.00 3.00 7.68 2 00 421 46.51 1 63 109 64 352 76

Extemal Assistance 0.00 0 00

TOTAL 3,197.25 210.00 82.90 589.99 930.90 79.93 67.71 480.06 60.81 44.77 33199 32.49 2909.69 6109.94

TABLE 20. FEDERAL ST'ATE AND NATIONAL REGIONAL STATES CAPITAL EXPENDITt RE FOR FY93I9TA)ALIn Million Birr

Federal Tligray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harar, Addis Ababa D Dawa Regions National

Descriptions _ Stale 1 2 3 4 5 6 7-11 12 13 14 1 Total Total

Economic Development 991.24 31.54 24.86 53.85 89.87 13.94 4.86 35.91 4.22 18.61 0.15 277.81 1,269.04

Agriculture Development 219 00 13 43 17 50 33 35 48 73 11.78 2 00 23 33 3 25 0 78 0 11 154 27 373.27

Natural Resources and Settlement 227.87 17 64 7 35 2012 40 67 216 2 86 12 58 0 97 15 63 0 03 120 02 347 90

Mimng & Energy 219 26 0 34 0 30 0 22 . 0 87 22013

Industry 261 81 0 12 0 07 0 25 2 19 2 64 264 45

Trade & Tourism 3 73 3 73

Financial Agencies 59 56 59 56

Economic Infrastructure 626.39 25.76 0.90 4.89 12.35 11.61 2.05 14.44 5.25 - 2.22 - 79.46 705.85

Transportand Constru,ctions 36914 2576 090 4 39 12 28 1161 2 05 14 44 525 76 67 445 81

Transport Communication 257 25 _ 0 50 0.07 _ __ _ 2 22 2 79 260.04

Education 131.77 26.97 3.25 38.97 14.59 3.19 5.76 17.38 4.23 0.43 8.20 1.43 124.40 256.17

Health 13.19 14.68 1.89 18.48 4.43 2.18 4.36 4.75 3.45 29.64 _ 83.86 97.05

Other Social Development 119.79 19.07 _ 12.11 38.84 0.61 2.98 8.28 1.81 64.31 148.02 267.82

Urban Devolopment & Housing 2102 13 00 11 97 10 54 0 61 2 98 8 28 1 81 62 03 11 21 132 23

Social Welfare 94 95 6 07 015 2830 082 35 35 130 29

Social Rehabilitation Fund

Culture A Sport 3_3 83 __ ___ ___ _ 146 1 46 5 29

General Services 42.90 0.49 4.67 8.32 4.85 2.27 7.05 6.68 2.74 _ 0.62 37.69 80.59

Public & Admin Buildings 1216 0 49 467 8 32 4 85 2 27 7 05 6 68 2 74 062 37 69 49 85

Mapping 7 05 7 05

Statistics 20 93 20 93

Science and Technology 2 51 251

Public Wodis Program 0 24 024

F inancial Obtigatlions I__II__

Compensation Payments 17.98 _ _ 1_ _ _ _ _I _ 17.98Total 1,943.26 118.51 35.56 136.63 164.93 33.79 27.05 87.45 21 70 0.43 _ 123.60 1.58 751.24 2,694.50

TABLE 21. FEDERAL STATE AND NATIONAL REGIONAL STATES CAPITAL EXPENDITURE FOR FY94/95 ACTUAL

In Million Bin

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harari Addis Ababa 1D Dawa Reglons National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

Economic Development 1,107.10 35.96 10.20 59.01 161.04 23.03 4.85 57.64 6.63 6.13 38.84 1.16 404.48 1,511.58

Agriculture Development 127.37 1190 5.88 35.91 64.76 11.11 2.54 26 81 4.56 0 63 0.17 0.65 164.92 292.30

Natural Resources and Settlement 227 61 23 80 4 32 22.67 95.14 11 84 2.31 3083 2 07 5 51 37 88 0.51 236.87 464.48

Mining & Energy 266 27 0.16 0 04 094 0.08 1.23 267650

Industry 325.87 0.10 0.05 0.20 078 1.13 327.00

Trade & Tourism 1.03 034 034 1.37

Financial Agencies 158.94 _ _____ 158.94

Economic Infrastructure 681.30 33.25 2.43 11.71 34.40 1.05 8.31 63.30 1.06 - 98.10 253.62 934.92

Transport and Constructions 510 74 32 68 2.43 7.32 26 24 0.50 8.31 6330 1.06 97 01 238.84 749 58

Transport Communication 170.56 0.57 439 817 0.55 0.00 1 10 . _ 1478 185.34

Education 148.99 34.12 2.00 25.67 20.46 6.55 4.87 18.50 0.71 1.38 4.77 1.19 120.23 269.23

Health 13.29 22.20 2.20 26.17 20.04 8.47 5.07 16.44 2.88 1.83 1.05 0.33 106.68 119.96

Other Social Development 36.95 8.37 3.52 20.33 4.92 2.71 3.69 13.56 4.59 . 18.16 1.48 81.33 118.27

Urban Development & Housing 32 73 832 3.52 1941 4 34 2.71 3.69 13 51 4.53 1564 1.14 76.81 109.54

Social WeHare 090 0 04 092 0.38 0.05 025 0 34 1 99 2 89

Social Rehabilitation Fund

Culture & Sport 3 32 . . . 0.20 0.06 2.27 _ 2.53 5.84

General Services 87.80 3.30 0.65 67.12 3.05 1.38 2.91 14.33 1.01 1.83 3.61 . 99.18 186.98

Public&Admin Buildings 53.63 3.30 0.65 6712 305 1.25 2.91 14.33 1 01 1.83 3.61 . 99.04 15268

Mapping 6 38 6 6.38

Statistics 18 98 0.14 0,14 1911

Science and Technology .81 _ 8.81

Compensation Payments 15.53 3_ _ . _ . 15.53

Total 2,090.96 131.20 21.00 210.01 243,91 43.18 29.69 183.77 16.89 11.17 164.83 4.16 1,065.52 3,156.48

TAB.E 22. FEDERAL STATE AND NATIIONAL R.EGIONAL STATFS CAZFTAL EXP LDITJRE FOR FV9_5L6 A1 [[1tALin Million Binr

Federal figray Afar Amhara Oromsya Somali Benshangul SNNP Gambella Harari Addis Ababa D.Dawa Regions* Natlonal

Descriptions State 1/ 1 2 3 4 5 6 7-11 12 13 14 15 -Total Total

Economic Development 970.47 25.20 12.30 82.20 131.40 57.20 3,70 65.70 12.50 3.50 111.10 1.70 _ 09.51 _ 1476.98

Agriculture Development 136 20 13 30 10 30 53 30 53 60 43 U0 2 70 34 80 7 40 0 90 0 50 0 90 221 50 357 70

Natural Resources and Settlement 145 80 11770 200 27 70 77 20 1340 100 30.90 510 260 10490 0 80 77 30 423.10

Mining & Energy 379 64 010 . 1 20 0 40 00 0 00 . 171 38135

Industry 308 37 010 0 20 5 70 6 00 314 37

Trade & Tourism 0 46 . 0.46

Financial Agencies ____ _____ ________ _ __

Economic Intrastructure 5S9.80 33.20 29.90 65.20 62.68 29.62 8.70 6,4.150 6.90 1.50 15.00 318.80 988.69

Transport and Constructions 371 17 33 20 29 90 57 30 61 90 29 20 970 6410 5 90 1 50 16 50 309 20 679.37

Transport Communication 199 62 _ 7 90 0 78 0 42 1 50 10 60 209 22

Education 301.23 35.00 9.00 20.20 39.90 10.90 2.20 16.90 1.00 0.30 4.30 1.00 140.70 441.93

Heatth 16.70 16.80 4.30 37.90 29,10 7.00 4.20 28.40 4.00 1.20 2.10 2.20 137.10 153.80

Other Social Development 14.01 17.00 3.67 5.10 9.17 1.50 1.61 14.40 7.70 - 42.10 102.25 t16.26

Urban Development & Housing 10 31 10 20 3 67 4 90 7 67 1 50 1.60 14 30 6 50 38 80 8914 99 45

Social Weltare 1.77 6 80 0 20 1 10 0 01 010 3 30 11 51 13 28

Social Rehabilitation Fund

Culture & Sport 1 93 0 40 0 00 1 20 160 3 53

General Services 350.81 4.15 6.45 11.56 9.76 3.50 30.80 41,00 4.50 5.20 4.56 . 121.18 471.99

Public& Admin Buildings 91 27 4 15 6 45 11 56 9 76 3 50 30 50 41 00 4 50 5 20 4 56 121 18 212.45

Mapping 7 63 7 63

Statistics 11 57 11 57

Science and Tchnology 33 26 33.26

Capital Contribution

Financial Obligation 207 06 207 08

Public Works Program

Past Commdment

Compensation Payments 13.14 _ 13.14

Total 2,236.15 131.35 65.62 222.06 282.00 109.73 50.91 230.50 35.60 11.70 192.16 4.90 1,326.54 3,562.8

TABLE 23. FEDERAL STATE AND NATIONAL REGIONAL STATES CAPITAL PRE. ACTUAL EXPENDITURE FOR FY96/97

In Million Birr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambelia Harari Addis Ababa D.Dawa Regions - National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

Economic Development 1,238.20 91.97 9.58 101.77 139.44 33.83 4.69 59.94 11.58 2.93 122.43 1.98 580.14 1,818.34

Agriculture Development 54,30 8 96 2.87 38 33 48.95 2011 3 35 36.87 10.69 0.44 1.14 1.02 172.73 227.03

Natural Resources and Settlement 96.30 8211 6.50 63.44 89.58 13.72 1 34 23.03 0.89 2.47 120.85 0.96 404.89 501.19

Mining & Energy 79510 - - 0.50 - 0.04 - . 0.54 795.64

Industry 292 50 0.90 0.34 0.02 0.44 1.70 294,20

Trade & Tourism - 0.21 0.07 0.28 0.28

Financial Agencies I _

Economic Infrastructure 812.50 32.26 3.00 81.54 100.37 29.52 7.50 45.53 2.00 0.20 0.81 . 302.73 1,115.23

Transport and Constructions 448.50 32.26 3.00 81 20 95.77 29.06 7.35 45.53 1.83 0 20 296.20 744.70

Transport Communication 364.00 0.34 4 60 0.46 0.15 0,17 0.81 8.53 370.53

Education 200.00 32.47 4.66 36.18 82.88 15.10 6.95 42.24 7.91 2.96 1.86 1.22 234.43 434.43

Heatth 54.90 19.72 6.01 28.94 65.83 12.92 3.87 49.66 2.95 2.02 3.23 2.07 197.22 252.12

Other Social Development 65.00 24.05 2.68 11.58 1.84 8.78 0.49 18.32 1.53 0.12 61.53 0.18 131.10 196.10

Urban Development & Housing 33.10 14 00 2.68 3 46 0.56 8.61 0.49 17 85 60 77 108.42 141.52

Social Weltare 0.10 10.05 1 45 0 56 . - 012 0 24 0.18 12 60 12.70

Social Rehabilitation Fund 30 00 - 30.00

Culture & Sport 1.80 6.87 0.72 0.17 - 0.47 1.53 0.52 10.08 11.88

General Services 93.30 11.26 10.23 40.35 35.92 11.58 34.88 18.88 13.70 1.20 6.53 4.21 188.74 282.04

Public&Admin. Buildings 26.10 11 26 10.23 40.35 35.92 11.58 34.88 1888 13.70 1.20 6.53 4.21 188.74 214.84

Mapping 7.30 - 7.30

Science and Technology 28.80 28.80

Statistics 31 10 _. . 31.10

Compensation Payments 12 80 _ 12.80

Total 2,476.70 211.73 36.16 300.36 426.28 111.73 58.38 234.57 39.67 9.43 196.39 9.66 1,634.36 4,111.06

Data exclude extemal loan and assistance.

'ABLE 24, NATYONMs. S A21F I NAT 3-7,A FFCIONAi. J t± 'C,P1 A STA.Tu7AL . - %f1'_ 9 7 .'

in .42Ii(na r96 r

Dewrinfl----s00State. y 1 Ear T Anr nrur rr81 -r ; l S 2N 3 4 3rnb '12 'C;arl r o.lsah _ lrripoooei _ _ leral -- |-- - m A7-- .4 3----- 1----4--I- 5 _ J - 96._ - i . -- 71 t -.- -. _--.----.-- _ 4...... .l.... ..1 _

Econ1m Deer3nei 72.80 73.10 40 '1 106.48 147.3.' 93.58 1ii2 98 . ? . 7.7 2.1 .'? fr.8 i?04t;

Agfr scultms Ocb 3 ow el prn 3nt 1 60 5' 7 32 16 4B R2 74 55 50 25 73 5 891° 06 1 ! ° 1 1 4. ) 275 97 435149

Nitural Roswirc,,s a,d Setlmrenn 92 32 9S3n 2199 690 W 7 3L, 42 33 I ) 3 4 ( 43 ½ 339 121 19 1 70 44443 n6 /5iAlnfg & 4Fnerly 696 20 0 09 1 35 i 1S' 1 14 1 (() 0 11 3 | 1,9 -3 3 /co 13

;Industr 23 76, 0 29 0 19 93 053| 0 60 2 FA 46 3lTrade 8, Toa nrj 69 a 009 n 04 | 82

_coomic lnfa;tnaitule = t09.41_ ._6 27__ 3 109.68 9 .3.09 27.37 24.0 71 1. . 6.._ 30.96 _416.25

Transport and Cotostructions 997 41 20 09 27 .3] 109 68 88 23 215 4 92319 5712 | 18 8 6 59 27 G2 404 25 1,401 G6

T,ansport Communicaton 592 01 0 56 00 s 4 86 1 63 0 82 - 3 34 1201 604 01

Er-l___ 65.10 296,09 - 703 45.61 66.34 70.26 21.61 6617 1L.00 7.1 5 'L_ 4.701 367.91 633.01

Hrealth 5.74 24.61 __ 663. 53.55 79.30 303.68 1775 7282 10.60 .748 16.6 4._426 348.43 304.17

Sohei Wevlar _ 9193 _ 030 1 _5.2 0. 54 {2.90 3__3 1.43 158.48. 87 43.40 0326.514

Urban Developmen! 6 Housing 44 GO 048 20 00 0 49 3 04 16 10 4 54 2 40 2 03 0 30 149 68 71 207 79 25179Social Welfare j 915 0 30 2 1 52 370 04 2 4 2.3 18 8.6 14 93 14 95

Social Rehabiltation Fund 30900 440 I 140 3440

Cture& Sponr 911 - 1 1 061 - 004 4 _ 4 70 0 170 11 3 1 13 _ 00 _ 16r27 29 38

General Services 211.06 3.90 42.47 34.43 _22.40 43.34 25.31 11.00 0.89 _ 13.28 23.52 0.17 226.71 436.77I~~~- _ __- _____ _____ ,___ _____ _

Pubic & Admin Buildings 17665 390 4247 3443 2240 4334 25931 1100 9 89 1329 1957 0171 22176 298.41

Mapping 4 68 | 468

Slatistics 30 44 3 95 3 95 34 39

Science and Technology 10 41 10.41

FInancial Oblgatons 08 80 8800

Compdnsation Payments 20.00 _ | _ _ 20.00

Total i] 3,047.22 161.08 167.73 355.37 414.16 296.43 112.51 306.44 L 78.02| 43.61 370.91 21.12 2,329.38 5,376.60

Table 25. FY 1993/94 Regional Governments Revenue, Expenditure and Budget TransferIn Million Birr

Item Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harari Addis Ababa D,Dawa Regions Total

1. Revenue 44.2 7.1 95.0 215.3 43.4 3.6 72.3 4.0 5.7 184.7 20.2 695.4

2. RecurrentBudgetTransfer 76.3 39.1 282.5 420.4 38.3 36.4 229.4 26.7 15.7 8.2 0.0 1173.0

3. Total (1+2) 120.5 46.2 377.5 635.7 81.6 40.0 301.7 30.7 21.4 192.9 20.2 1868.4

4. Recurrent Budget 132.1 47.2 388.6 603.4 69.6 41.0 312.7 30.0 224 172.5 25.8 1845.3

5. Recurrent Expenditure' 118.6 45.3 370.0 572.9 38.4 28.2 288.2 23.7 16.5 166.1 20.9 1688.8

6. DifferenceBalance(3-4) 1.9 0.8 7.5 62.9 43.2 11.8 13.5 7.0 4.9 267 -0.7 179.6

7. Capital BudgetTransfer 130.0 57.0 109.3 208.4 22.0 27.8 79.7 27.3 0.6 1141 1.1 777.1

8. Capital Budget 157.5 74.2 3367 319.5 73.4 47.4 192.7 37.2 3.0 187.8 4.8 1434.0

9. Capital Expenditure' 118.5 35.6 136.6 164.9 33.8 27.1 87 5 21.7 04 123.6 1.6 751.2

Actual

Table 26. FY 1994/95 Regional Governments Revenue, Expenditure and Budget TransferIn Million Birr

Item Tigray Atar Amhara Oromiya Somaii Benshangul SNNP Gambella Harari Addis Ababa D Dawa Regions Total

1.Revenue* 58.4 9.7 120.4 248.9 47.1 5.0 104.9 5.4 5.9 262.3 18 3 886 4

2. Recurrent Budget Transfer 104.7 48.5 358.9 474.8 30.7 4.8 2778 336 196 14.0 0.0 1367.4

3. Total (1+2) 1631 58.2 479.3 723.7 77.9 9.8 382.7 39.0 25.5 276.2 18.3 2253.8

4. Recurrent Budget 148.4 53.3 448.4 672.4 78.6 46.7 347 3 34 7 26.4 184 5 26.1 2066.7

5. Recurrent Expenditure 160.7 52.S 480.o 662.9 67.6 40.0 376.9 331 26.4 223 3 22.4 2145.7

6. Difference Balance (3-4) 2.4 5.8 -0.6 60.8 103 -30.1 5.8 5.9 -0.9 529 -4.1 108.2

7. Capital Budget Transfer 156.4 27.0 204.2 170.0 332 29.0 192.5 22.8 11.0 763 3.0 925.3

8. Capital Budget 180.5 88.6 293.0 364.2 867 59.6 280.7 55.5 14.3 183.0 10.5 1596.5

9. Capital Expenditure 137.2 21.0 210.0 243.9 43.2 29.7 183.8 16.9 11.2 164.5 4.2 1065.5

'Actuial sa~

Table 27. FY 1995/96 Regional Governments Revenue, Expenditure and Budget TransferIn Million Birr

ttem Tigray Afar Amhara Oromiya Somali Bensllangul SNNP Gambella Harari Addis Ababa D.Dawa Regions Total

1. Revenue ' 86.2 11.1 135.2 331.7 40.2 55 143.4 4.9 7.7 348.8 14.8 1129.42. Recurrent Budget Transfer 110.1 375 404.9 484.3 22.3 40.3 3040 353 233 16.1 4.7 1482.83. Total (1+2) 196.3 486 5401 816.0 62.5 45.8 4474 40.2 31 1 3648 194 2612.14. Recurrent Budget 161.8 44 5 539.8 725.1 60.9 46.6 401 8 38.4 27.4 218 8 27 7 2292.85. Recurrent Expenditure ' 167.1 48.9 505.5 836.5 54.0 42.6 436 1 48 4 29 2 278 0 24 2 2470.56. Difference Balance (3-4) 29.2 58.0 34.6 -205 8,5 3.1 11 2 -8 3 1 9 86 9 -4 7 199.97. Capital Budget Transfer 159.6 76.3 227 3 286.8 88.8 28.5 209 8 28 5 10.9 1 0 5.0 1122.58. Capital Budget 1811 103.9 3138 4066 1127 618 2806 523 144 2858 105 1823.49. Capital Expenditure' 131.4 65.6 2221 282.0 109.7 509 2305 35.6 11.7 182.2 49 1326.5~~~~~~~~~~3.4 65.6 22 _ _ _

Actual

Table 28. FY 1996/97 Regional Governments Revenue, Expenditure and Budget TransferIn Million Birr

Item Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harari Addis Ababa D Dawa Regions Total

1. Revenue 105.0 14.7 160.1 374 3 37 7 6 9 157 6 7 2 7 7 463 3 17 9 1352.4

2 Recurrent Budget Transfer 99.5 45.6 357 5 4075 95 322 2626 366 202 00 4 2 127543 Total (1+2) 204 5 60.3 517 6 7818 47.3 391 420 2 43 8 27 9 463 3 221 2627 8

4. Recurrent Budget 187.5 58.9 564.0 809 9 55.0 43 5 418.6 459 30 6 285 3 25.4 2524 65. Recurrent Expenditure 182.5 30.5 537 6 818.8 52.5 43 1 446 2 43 0 29 8 269 7 23 8 2477 4 10/03/986. Difference Balance (3-4) 17.0 1.4 -46 4 -28 2 -7.7 -4.3 1.6 -21 -2 7 178 0 -3 3 103 27. Capital Budget Transfer 166.8 84.3 301 8 4350 110.8 64.7 233.7 419 15.0 00 100 146398. Capital Budget 233.3 107.5 393.7 513.8 139.6 81.5 346.3 55 8 16 2 2981 15 5 2201 49. Capital Expenditure" 211.7 36.2 3003 4263 111.7 58.4 234.6 39.7 95 1964 97 16344 '10103(98 '3

Pre.Actual

Excluding exernal loan and assistance

Table 29. FY 1997/98 Regional Governments Revenue, Expenditure and Budget Transfer

In Million Birr

Item Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambelna Harari Addis Ababa D.Dawa Regions Total

1. Revenue 86.6 11.0 177.5 344.3 48.0 8.1 145.6 6.7 7.9 537.0 18.0 1390.7

2. RecurrentBudgetTransfer 123.4 698 412.5 495.1 30.4 59.6 334.4 54.1 36.7 0.0 14.5 1630.5

3 Total (1+2) 210.0 80.8 590.0 839.5 78.4 67.7 480.0 60 8 44 7 537 0 32.5 3021.2

4. Recurrent Budget 210.0 820o 590.0 930.0 78.9 67.7 480.0 60.8 44.8 332.0 32 5 2908.6

5. Differerice Balance (3-4) 0.0 -1.2 0.0 -90.5 -0.5 0.0 0.0 0.0 -0.1 205.0 0.0 112.6

6. Capital Budget Transfer 132.3 156.0 312.6 331.1 251.9 101.5 219.7 72.0 40.3 0 0 17.5 1634.8

7. Capital Budget 161.1 167.7 355.4 414.2 296.4 112.5 308.5 78.0 43.6 370.9 21.1 2329.4

Budget

Table 30. Capital Expenditure by Sources of Finance

In Million Birr _

1986/87 1987/88 1988/89 1989/90 1990/91 1991/92 1992/93 1993/94 1994/95 1995/96 1996/97 1997/98 1997/98Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Pre.Actual Budget Pre.est.

Capital Expenditure 1383.1 1401.4 1939.6 1440.1 1214.1 951.8 1784.9 2694.3 3156.5 3562.6 4111.0 5376.7 4930.4

Central Treasiury 767.5 707.5 940.9 707.0 594.2 465.1 922.4 1,919.3 2,249.3 2693.0 2,733.9 3,452.9 3361.1

External Grants 121.9 154.7 249.9 1804 153.3 135.9 277.3 117.8 185.1 142.8 412.8 658.5 495.0

External Loans 493.7 539.2 748.8 552.7 466.6 350.8 585.2 657.2 722.1 726.8 964,3 1,265.3 1074.3

Table 31. Government Revenue PerformanceIn Million Birr

Descriptions 1986/87 1987/88 1988189 1989/90 1990191 1991192 1992/93 1993/94 1994/95 1995/96 1996/97 1997198

Actual Estimate Budget

TAX REVENUE 2092.20 2317.40 2370.99 2159.22 2053.37 1618.31 2205.71 3076.51 3878.77 4723.10 5322.24 5787.45

Direct Taxes 906.30 1012.40 1061.98 924.50 831.40 663.70 737.70 945.22 1311.59 1753.80 1907.58 2030.22

Income and Profit To. 860.50 965.00 1016.79 889.90 797.90 660.10 693.66 899.65 1230.79 1648.80 1748.16 1859.79

Personal income Tax 226.5 244.3 270.3 280.9 267.7 269.1 277.0 283.72 307.69 337.40 358.39 367.04

Rental Income Tax . - - 0.1 1.98 0.57 3.00 8.61 19.76

Business profit Tao 582.1 662.1 683.9 553.4 473.9 386.7 366.5 557.71 851.41 1222.30 1275.42 1355.11

Agricultural Income Tax 50.0 57.0 61.5 54.2 54.7 3.5 48.8 53.61 68.44 82.50 102.04 102.76

Ta. on Divd.& Chance wnning 1.9 1.6 1.1 1.4 1.6 0.8 1.2 2.63 2.69 3.60 2.34 5.10

Capital Gains - - - 0.00 1.36 10.02

Rural land use fee 45.8 47 4 45.2 34.6 33.5 3.6 44.0 45.56 58.05 77.20 96.59 100.43

Urban Land Lease Fee _ . 22.75 27.80 62.83 70.00

Indirect Taxes 623.00 720.00 784.45 759.42 757.77 534_51 745.96 834.14 945.55 1155.40 1270.23 1376.88

Excise Tax on Loc.Man.Gs. 495.6 576.4 652.8 640.3 . 274.28 367.56 459.50 511.87 565.20

Transaction Tax on Locally Manui. Gds. 111.0 111.1 98.6 91.0 . .

Sales Tax on Goods . 696.6 476.6 660.6 436.29 403.59 495.70 537.02 562.40

Services Sales Taxes - - - 25.0 22.5 29.7 44.70 67.62 76.10 97.33 120.66

Stamp Sales & Duty 16.4 32.5 33.1 28.1 38.154 35.4 55.7 78.87 106.77 124.10 124.01 128.62

Foerign Trade Taxes 562.9 565.0 524.6 475.3 484.2 420.1 722.1 1297.16 1621.63 1913.90 2144.43 2380.35

Customs Duty & T.on Im.G. 409.20 437.90 360.20 418.10 443.30 410.80 703.45 1250.83 1420.15 1694.40 2005.42 2235.50

Customs Duty on Im.Goods 230.4 235.6 199.9 244,3 259.6 217.0 351.7 632.13 747.23 889.20 1059.21 1170.00

Excise Tax on Im.Goods 178.8 202.3 160.3 173.8 - 29.20 83.16 82.30 97.77 118.00

Sales Tax on Im.Goods . - 183.700 193.800 351.7 589.30 589.75 722.90 848.44 947.50

Duty & Tee on CofExport 153.7 147.1 164.4 57.2 20.9 9.3 18.6 46.53 201.48 119.50 139.01 14.85

NON-TAX REVENUE 740.40 1092.60 1493.56 932.10 616.34 565.60 944.97 832.82 1908.40 2099.50 2024.75 2242.61

Charges & fees 21.2 25.3 34.2 31.2 34.8 46.9 60.3 59.86 107.55 125.30 130.34 144.74

Sale of goods & Services 39.2 42.7 44.0 49.4 48.8 37.0 51.4 81.90 103.95 120,50 146.21 172.04

Government Investment Income 491.9 840.1 952.6 627.4 350.5 299.4 444.4 506.58 1442.97 822.40 1151.19 1284.78

Miscellaneous Revenue 38.5 66.1 32.2 66,7 91.8 82.8 324.4 117.13 178.25 332.90 286.45 350.16

Pension contribution 38.7 41.6 52.1 61.5 64.2 47.8 64.4 67.36 75.68 80.80 89.60 90.89

Other extraordinary 110.9 76.6 378.4 95.9 26.2 51.7 - - - 617.60 220.96 200.00

CAPITAL RECEIPS 93.3 57.1 34.4 51.3 36.6 24.1 262.60 29.50 125.62 143.50 431.96 467.28

Privatization Proceeds 350.00 350.00

Total Domestic Revemnu 2925.9 3467.1 3899.0 3142.6 2706.3 2208.0 3412.7 3938.8 5912.8 6968.1 7779.0 8497.3

TEB3X. FEDERAL AND N ATIONAL REGIONAL S'A ES REVENUE 0R FY93/94In Million Girr -

____ _._ __ _ -.-- __ r- __-

Federal figray Afar Amhara Ororniya Somali Benshangul SNNP Gaminbella Harari Addis Ababa D.Dawa Regions National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

TAX REVENUE 2545.09 32.28 5.23 68.46 177.67 40.79 2.02 53.34 1.94 4.57 128.00 17.24 531.44 3076.53

Direct Taxes 5_ 24.52 16.06 3.36 69.88 153.63 _ 38.06 1.91 49.71 1.77 4.41 83.67 8.34 420.69 945.22

Income and Profit Tax 524.52 i2.96 3.34 44.58 133.70 36.05 1.73 42.85 1.73 4.32 83.54 8.33 375.13 699.66

Personal income Tax 172.29 7 63 2 69 21 51 35 23 380 1.53 17 77 1.62 0 94 16 38 2 35 11143 283 72

Rental Income Tax 1 84 0.10 0 00 0 00 0 04 0 00 198 1.98

Business profit Tax 349 71 2 56 0 66 7 82 69 39 34 25 0.03 16 86 0 09 3.30 67 07 5 99 208.00 557 71

Agricultural Income tax 2 78 15 25 27 24 0 00 018 8 02 0 01 0 09 0 04 0.00 53 61 53.61

Tax on Divd & Chance wrining 252 011 00 0 00 0 00 0 11 2 63

Capital Gains

D000 0 00

Rural land use fee 3 10 0 02 15 30 19 94 0 00 018 6 86 0 04 0 09 0 03 0 00 45 56 46 56

Urban Land Loase Fee

Indirect Taxes 735.65 14.78 1.67 8.57 20.40 0.85 0.11 3.61 0.16 0.17 44.43 3.54 98.49 834.14

Excise Tax on Loc Man Gs. 273 95 0 00 0 00 0 00 0 00 028 0 00 0 03 0 00 0 01 0 00 0 00 0 34 274 28

Transaction Tax on Locally Manuf Gds

Sales Tax on Goods 381.11 1183 1 75 5 60 15 33 0 28 0 09 269 013 0 08 16 33 1 07 5518 436 29

Services Sales Taxes 36 00 0 34 0 05 0 91 1 81 010 0 00 0 33 0 02 0 01 4 84 0 28 8 70 44 70

Stamp Sales& Duty 44 60 261 006 207 3 26 018 0 02 0556 00 1 0 0 2325 219 3427 78.87

Foreign Trade Taxes 1284.91 1.43 0.00 0.01 3.54 1.89 0.00 0.02 0.00 0.00 0.00 5.37 12.26 1297.17

Customs Duty & T.on Im.G. 1238.72 1.43 0.00 0.01 3.54 1.89 0.00 0.02 0.00 0.00 0.00 6.03 11.92 1250.64

Customs Duty on Im Goods 624 65 0 91 0 00 0 01 2 59 1 55 0 01 242 7 49 632.13

Excise Tax on Im Goods 2919 0 00 0 00 0 00 0 01 0 00 0 00 0 01 29.20

Sales Tax on Im Goods 584 88 0 52 0 00 0 01 0 96 033 0 00 261 4 42 589 30

Duty fi Tax on Cof.Export 46.19 0.00 0.00 0.00 0.00 0.00 _____0.34 0.34 46.63

NON-TAX REVENUE 668.76 11.94 1.89 26.57 37.75 2.58 1.57 16.98 2.01 1.15 56.68 2.95 164.07 832.82

Charges & fees 29 06 428 031 5 91 6 47 014 0.16 2.05 0 08 017 10 32 0 92 30 80 59.86

Sale of goods 6 Serwices 30 98 342 0 39 8 38 t1 03 0.38 0 55 4 55 1 13 0.52 19 67 088 50 92 81 90

Govemment Investment Income 505 52 0 03 0 06 012 0 32 0 02 0.02 0 21 0.08 0 00 018 0 01 1 05 506.58

MiscellaneousRevenue 7973 144 028 262 504 096 018 448 014 002 21.62 063 3740 11713

Pension contribution 23 46 2 78 0 84 9 53 14.89 1 08 067 769 0 57 0 44 4 88 051 43 90 67.36

3!her extraordinary I . I _ _

CAPITAL RECEIPTS 29.46 0.D0 0.00 0.05 0.00 0. 00 0.00 0.00 MOT0 0.00 29.46

TOTAL 3243.30 44.22 7.11 95.03 215.32 43.37 3,60 72.32 3.95 5.72 164.68 20.16 665.51 3938.81

TABLE 33. FEDERAL AND NATIONAL REGIONAL STATES REVENUE FOR FY94 /95

In Million Birr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harari Addis Ababa DODawa Regions National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

TAX REVENUE 3226.49 42.80 6.70 82.06 198.09 43.90 3.01 77.12 2.81 4.10 176.78 14.90 662.27 3878.77

Direct Taxes 782.03 26.78 4.97 74.59 166.13 43.00 2.68 66.89 2.57 3.34 127.84 11.78 529.57 1311.59

income and Profit Tax 782.03 20.63 4.92 53.80 146.57 43.00 2.31 54.86 2.51 3.34 105.04 11.78 448.76 1230.79

Personal income Tax 162.85 10 33 4.34 23.62 37 08 4.89 1.85 21.67 2.34 143 35.45 1 84 144.84 307.69

Rental Income Tax 0 07 0 00 0 02 0.17 0 00 0.00 0 01 0 00 0 02 0.26 0.00 0.57 0.57

Business profit Tax 616 50 4.94 0.57 9 50 81.12 38.11 0 08 19.43 0.09 1 89 69.25 9 95 234.92 851.41

Agricultural Income Tax 5 29 0.01 20.67 28.20 0.00 037 13 75 0 07 0 00 0 07 68 44 68.44

Tax on Divd & Chance winning 2 69 0 00 0.00 0 00 0.00 2.69

Capital Gains

Rural land use fee 615 0.05 20 79 18 55 0.00 0.38 12.03 007 000 0.04 0.00 58.05 58.05

Urban land lease fee 0.00 0 00 0.00 22 75 22.75 22.75

Indirect Taxes 822.85 16.02 1.73 7.47 32.96 0.90 0.33 10.23 0.24 0.75 48.95 3.12 122.70 945.55

Excise Tax on Locally Manf Gds 367 25 012 0 00 0.01 0 00 018 0.00 0 01 0 00 0.00 0 00 0 00 0 31 367.56

Transaction Tax on Locally Manur Gds.

Sales Tax on Goods 330.26 12.02 1.56 464 27 45 0 44 030 912 0.21 0.47 15 25 1.84 73 32 403.59

Service Taxes 56.88 0.32 0 04 0 99 1.67 017 0 01 0 45 0.01 0.09 6.72 0.29 10 75 67.62

Stamp Sales & Duty 68.45 3.56 0.10 1.83 3.85 0.11 0.02 0 66 0 02 0 20 26 98 0 99 38.32 106.77

Forelgn Trade Taxes 1621.62 0.00 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.01 1621.63

Customs Duty & T.on Im.G. 1420.14 0.00 0.00 0.00 0.00 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.01 1420.15

Customs Duty on Im.Goods 747.22 0.00 0.01 0.01 747.23

Excise Tax on tm.Goods 83. 16 0.00 8316

Sales Tax on Im.Goods 589.75 _ _ 0.00 589.75

Duty & Tax on CoF.Export 201.48 _ 0.00 201.48

NON-TAX REVENUE 1674.13 15.67 3.04 38.37 50.83 3.21 2.03 27.74 2.62 1.83 85.48 3.39 234.21 1908.34

Charges S fees 61 53 7.06 0.60 894 9.35 0.25 0.28 311 0.26 0 40 14.09 1.67 46.03 107.55

Sale of goods & Services 33.31 3.70 0.64 13.63 17.22 0.17 0.81 8.23 1.16 0.81 23.19 1.00 70.58 103.89

Government investment Income 1441.53 0 05 0.12 0.15 0.43 0.01 0.02 0.31 0.09 0.01 0.26 0 01 1.44 1442.97

Miscellaneous Revenue 115.34 1.37 0.27 4.11 7.18 1. 08 0.17 5.67 0.31 0 08 42.47 0.20 62.91 178.25

Pension contribution 22.43 3.48 1.41 11.53 16 65 1.69 0.75 10.43 0.80 0.53 5.47 0 51 53.25 75.68

Other extraordinary I_I_I III

CAPITAL RECEIPTS 125.62 0.00 0.00 0.00 I 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125.62

TOTAL 5026.24 58.47 9.74 120.43 248.91 47.11 5.05 104.86 5.43 5.93 262.26 18.30 886.48 5912.72

TABLE 34. FEDERAL, AND INAT~IONAL RE:CJONAL STAIIFE R.- VE, (7FoFy95/

Federal Tigray Afar Amhara Oormlyo Somal, Berishangul 9NNP Gam&rella Ha,ari Addis AbabaT Ii Duwa Regions Notional

Dsriptionor State 1 2 3 4 -- 7 - i 2__ 13 1 4! 1 ua

Income and Profit Tax 1130.74 28,.69 8.41 58.19 173.46 3.9 2.81 70.04 1.96 4.69 123.08 9.80 61.3148-.85Personalricome Tae 163 42 11 36 7 61 26013 42 37 A 00 2 20 24 33 1 92 1 80 49079 1 91 73 96 337 38

Rental Income Ilax 0 33 0 21 0)03 0 20 0 09 0 02 000 2 08 2 70 3 03

Business profit Tax 963 49 10 66 0 80 11 36 94 92 31905 0 10 29953 0 01 2989 71 14 6989 208 84 1222 33

Agricultural income Tax 4 39 20067 3099q 000 0.29 17 10 0 03 0 07 92 53 82653

Tax on Dmv0 & Chance wrunn,no 3 49 0 09 0 01 0 05 3 55

Capital Gains 0 03 0 03 0 03

Rural land use fee 0 64 0 03 20063 36 07 0 29 14 21 0 03 0 05 77 15 77.15

Urban land lease lee 0 00 ____274219.4 27 84

Indirect Taxes 948.90 29.40 1. 39 '10.95 52.56 03.63 0.28 28.24 0.15 1.01 816 .7206.93 11885.43

Excise Tax or) 1-ocaliy Meit GOs 490)25 002 0 04 01 0000a 0 25 459 50

Transaction Teax on loc,ally Minuf Gds

Sales Tax onGoods 371 48 21 9n 1 19 7 16 46 17 0950 0 26 23 83 0)14 0 71 20 95 1 40 124 25 495 73

Service Taxes 99 72 0982 0 00 1 84 2 06 0 20 000O 1 28 011 10983 0 22 17 47 76 14

SlempSales&Ouly 9905 661 014 199 433 009 001 099 000 019 4988 095 6901 12408~~~~~~~000 019 4 88 a 14 D

Foreign Trade Taxen 183.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ____ 0.00 1813.92

Customs Du~ty_& Tao m.G. 1684.39 00 0.00 0.00 0, 00000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1894.39

Custams Duly on lim Goods 889 12 0 00 889 12

Excise Tax on Im Goods 82.34 0 00 62 34

Sales Tax on in Goods 722 93 _____ . _____ 00 722 93

Duty & Tax on Cot.Export 119.53 ___ ________ 0 00 119.53

NON-TAX REVENUE 1800.15 24.49 1.28 45.24 65.82 3.18 2.27 32.92 2.76 2.02 118.13 3.48 299.29 2099.44

Charges& fees 67 90 13092 0 21 9 00 13 22 0 23 0 24 4 01 0 04 0 40 14,58 1 50 57 36 125.26

Sale ofgoods &Services 36 11 4 19 0864 17 13 22 73 0 34 0 99 10 82 1 75 0 86 24 00 0 96 84 37 120 48

Government Investment Income 820086 0 06 0 10 0.22 0 47 0 03 0 30 0 02 0 02 0.22 0 01 1 45 822.41

Miscellaneous Revenue 234 01 2 45 0 08 6 41 10 25 1 21 0.13 6 17 0 09 0 11 71 50 0 52 99.91 332092

Pension rontribution 23 62 3091 0 25 12 47 18 85 1 40 0 88 11 62 0 87 0864 5 83 0 50 57 21 80 83

,Other extraordinary 617 55 __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _0 00 617.55

ICAPITAL RECEIPTS 1.4 0.0____ ____ 0.08 5 ___________________ ____ 0.00 0.05 143.51

ITOTAL 53.7 8.2 1.0 35.21 3311.65 40.20 5.45 143.41 4.90 7.72 387145 112937 8966.14

TABLE 35. FEDERAI AND NATIONAL REGIONAL STATES REVENUE ESTIMATE FOR FY96/97

In Million Bin

Federal Tigray Afar Amhara Oromiya Somali 8enshangut SNNP Gambeila Harari Addis Ababa D.Dawa Regions National

Descriptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

TAX REVENUE 4353.59 82.72 11.88 106.53 302.65 35.04 3.34 122.24 4.14 5.86 280.59 13.66 968.65 5322.24

Direct Taxes 1169.65 40.98 5.99 95.07 244.81 33.74 3.13 96.02 3.67 4.93 199.95 9.64 737.93 1907.58

Income and Profit Tax 1169.65 35.17 5.94 68.81 198.15 33.74 2.72 78.81 3.62 4.90 137.01 9.64 578.51 1748.16

Personal income Tax 167 25 1532 3 94 29586 43.68 4.18 2.13 2645 3 40 1.48 58.61 2.19 191.14 358.39

Rental IncomeTax 0.98 0 84 0.01 011 012 0.04 0.09 6 35 0 07 763 8.61

Business profit Tax 999 08 13.28 2.08 12 54 105.56 29 48 0.13 30 41 016 3 39 7193 7.38 276 34 1275 42

Agriciltural Income Tax 012 463 0.01 26.29 48.62 0 42 21 86 0.06 0.03 0.12 102.04 102.04

Tax on Divd & Chance winning 2 34 0 00 2 34

Capital Gains 1.10 0 01 0.17 0 08 1 36 1.36

0 00 0.00

Rural land use fee 5 81 0.05 26.26 46 66 0 41 17 21 0.05 0 03 011 96 59 96 59

Urban land leasea ___f__ 62 83 62983 62.83

unirect Taxes 1039.51 41.74 5.89 11.46 _57.84 1.30 0.21 26.23 0.47 0.93 80.64 4.02 230.72 1270.23

Excise Tax on Locally Marif Gds 511 86 06 00 000 0.0 o0 o00 0o00 00 1 000 0 00 001 511 B7

Transaction Tax on Locally Manuf Gds.

Sales Tax on Goods 389 35 33 95 5 79 7.15 51 00 0.90 017 23 92 0 42 0 73 21 00 2 64 147 67 537.02

Service Taxes 79 94 1 75 0 03 2.03 1 87 0 19 0.02 1 41 0 03 0 05 9 47 054 17 39 97 33

Stamp Sales & Duty 58.36 6.04 0.07 2 28 497 0.21 0 02 0 89 0 02 0 14 50 17 084 65 65 124 01

Foreign Trade Taxes 2144.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2144.43

Customs Duty & T.on Im.G. 2005.42 0.00 0.00 0.00 0.00 0.00 0.00 0.09 0.06 0.08 0.00 6.00 0.00 2005.42

Customs Duty on lm.Goods 1059.21 0 00 1059.21

Excise Tax on lm Goods 97 77 0 00 97 77

Sales Tax on Im.Goods 848 44 __ __ _ _ _ _ . _ _ _ __ 0.00 848.44

Duty & Tax on Cof.Export 139.01 0 00 139 01

NON-TAX REVENUE 1641.12 22.26 2.83 53.59 7148 2.70 3254 35.33 3.08 1.86 182.69 4.27 383.63 2024.75

Charges & fees 75.00 10 30 0.42 10 73 13 74 018 0 22 439 0 08 0 33 13 30 1 66 55 34 130 34

Sale otgoods & Services 54 00 4 75 1 17 20.90 24.99 0.25 103 10 71 1 55 0 73 24.56 1 57 92 21 14621

Government Investment Income 1147.47 0.06 0.03 0.19 271 0.03 042 007 001 019 001 372 1151.19

Misenllaneous Revenue 115 69 2 90 0 26 779 10 20 115 1.31 7.64 0 27 013 138.61 0 50 170 76 286 45

Pension contribution 28.0 4.25 0.95 13.98 1984 1 12 0.95 1218 1 11 0.66 603 053 61.60 89.60

Other extraordinary 220 96 _ _ __0 00 220.96

CAPITAL RECEIPTS _ 431.84 _.12 0.12 431.96

olw Privatization Proceeds 350.00 __ __ ___ ___________ _____ __ 350.00

TOTAL 6;426.55 104.98 14.71 160.12 374.28 27.74 6.88 157.52 7.22 7.72 463.28 17.93 1352.40 7778.95

TABLE 36. FEDERAL AND NATIONAL REGIONAL STATES REVENUE ESTIMATE FOR FY97/98In Million Binr

Federal Tigray Afar Amhara Oromiya Somali Benshangul SNNP Gambella Harat Addis Ababa D) Dawa Regions National

Descrtptions State 1 2 3 4 5 6 7-11 12 13 14 15 Total Total

TAX REVENUE 4801.30 68.22 8.41 118.29 271.05 45.42 4.94 112.40 3.53 5,66 334.80 13.43 986.15 5787.45

Direct Taxes 1250.30 39.64 5.49 103.52 226.84 42.49 4.50 94.20 3.07 4.79 245.10 10.28 779.92 2030.22

Income and Profit Tax 1250.30 29.40 4.89 74.92 187.18 41.89 3.85 74.20 3.02 4.79 175.10 10.25 609.49 1859.79

PersonalincomeTax 17350 1260 300 3186 4603 300 2 40 24 50 2 80 1 85 63 50 2 00 19354 367 04

Rental Income Tax 1 50 060 009 009 016 009 010 0 20 003 16 70 0 20 18 26 19 76

Business profit Tax 1070 00 1120 100 15 31 96 68 38 00 065 25 50 017 2 80 85 80 8 00 28511 135511

Agricultural Income Tax 4 60 0 80 27 60 44 07 0 80 0 70 24 00 0 05 0 01 010 0 03 102 76 102 76

Tax on Divd & Chance winning 5 00 010 0 10 510

Capital Gains 0 30 0.40 0 06 0 24 9 00 0 02 9 72 10.02

Rural land usefee 1024 060 28 60 39f66 0 60 0.65 20 00 0 05 0 03 100 43 100 43

Urban land tease fee __70 00 70 00 70 00

Indirect Taxes 1170.65 28.58 2.92 14.77 44.21 2.93 0.44 18.20 0.46 0.87 89.70 3.15 206.23 1376.88

Excise Tax on Locally Manf Gds 562 25 0 09 2 33 0 00 0 03 0 00 0 00 00 0 00 0 0 0 50 00 2 95 565 20

Transaction Tax on Locally Manuf Gds

SalesTax onGoods 45000 2185 00 945 3711 2 33 029 1589 0 39 0 36 2300 1 73 112 40 562 40

Service Taxes 99 60 1 39 0 41 2 69 2 30 0 42 0 08 1 46 0 03 0 26 t1 60 O 42 21 06 120 66

Stamp Sales & Duty 58 60 5 25 018 2 63 4 77 018 0 07 085 0 04 0 25 54 60 1 00 69 62 128 62

Foreign Trade Taxes 2380.35 0.00 0.00 9.00 0.00 0.09 0.00 9.00 0.00 0.00 0.00 0.00 0.00 23B0.35

Customs Duty & T.on Im.G. 2235.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2235.50

Customs Duty on Im.Goods 1170 00 0 00 1170 00

Excise Tax on Im Goods 118 00 0 00 118 (0

Sates Tax on Im Goods 947 50 O 00 947 50

Duty & Tax on Cof.Export 144.85 ___ _ __ 0 00 144 85

NON-TAX REVENUE 1838.10 18.38 2.60 59.23 73.14 2.60 3.11 33.30 3.15 2.30 202.20 4.60 404.51 2242.61

Charges&fees 9000 742 010 1173 1436 010 037 360 020 047 1460 1 79 5474 144 74

Sale of goods & Services 74 40 4 63 1 81 23 40 24 83 0 81 0 85 1070 1 70 0 97 26 20 1 74 97 64 172 04

Government Investment Income 1281 70 0 08 0 05 0 21 1 85 0 05 0 09 0 40 011 0 03 0 20 0 01 3 08 1284 78

Miscellaneous Revenue 163 80 1 98 0 31 8 78 1138 031 080 7 00 0 04 016 15510 0 50 186 36 35016

Pension contribution 28 20 4 27 0 33 1511 20 72 1 33 1 00 11 50 1 10 0 67 f10 0 5 62 69 90 65

Other extraordinary 200 00 _ . _ 0 00 200 00

CAPITAL RECEIPTS 467.10 0.18 __ _ 0.18 467.28

o0w Privatization Proceeds 350 00 . _ __ . 350 OO

TOTAL 7106.60 86.60 | 11.0i 177.52 344.37 48.02 8.05 145.60 6.68 7.96 537.00 18.03 1390.64 8497.34

TABLE 37. ETHIOPIA: SELECTED MACROECONOMIC INDICATORS

FY Ending July 7 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998

Million Ethiopian Birr Actual Pre, Actual Estimate Budget.............................................................. .................. ................... --------.... ._.._

GROSS DOMESTIC PRODUCT

GDP AT MARKET PRICES 10,063 12,165 12,617 13,385 13,869 14,631 17,872 19,195 20,792 26,671 28,329 33,885 37,938 41,465 45,204

GDP atCFC 1980/81 9,574 8,645 9,490 10,829 10,823 10,853 11,268 10,938 10,535 11,799 11,999 12,644 13,990 14,768 15,183

AGRICULTURE 5,185 4,113 4,776 5,661 5,517 5,545 5,779 6,115 5,948 6,308 6,078 6,284 7,206 7,454 7,272

INDUSTRY 1,244 1,300 1,381 1,493 1,442 1,390 1,275 1,024 951 1,222 1,307 1,413 1,492 1,609 1,763

DISTRIBUTION SERVICES 1,458 1,441 1,486 1,717 1,770 1,663 1,621 1,305 1,272 1,555 1,651 1,757 1,915 2,094 2,263

OTHER SERVICES 1,687 1,792 1,848 1,958 2,094 2,254 2,613 2,494 2,364 2,714 2,963 3,191 3,377 3,611 3,887