Disbursement Of Funds Research Articles

Management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta

This study examines the management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta, focusing on the allocation, utilization, and accountability of these funds. BOS plays a vital role in supporting the operational needs of educational institutions in Indonesia, particularly state madrasahs. This research employs a mixed-methods approach, combining quantitative analysis of financial data and qualitative investigation into administrative practices. The study finds that the allocation of BOS funds in State Madrasah Tsanawiyah 15 Jakarta aligns with government guidelines, with funds being distributed based on student enrollment and the institution's specific needs. However, challenges in fund utilization and accountability are identified. These include delays in disbursing funds, discrepancies in fund allocation, and the need for improved financial reporting mechanisms. These issues can impact the effectiveness of educational programs and infrastructure development. To enhance the management of BOS funds in this madrasah, the research recommends streamlining the fund disbursement process, enhancing transparency and accountability through better financial reporting, and promoting the efficient use of funds to improve the quality of education and facilities. Addressing these challenges is essential to ensuring that BOS funds effectively support the mission of State Madrasah Tsanawiyah 15 Jakarta in providing quality education to its students.

Financial Accountability and Service Delivery in Kabale District, Uganda

This research was conducted in Kabale District Local Government to examine the effect of financial accountability on service delivery. The predictor variables under study were funds disbursement, auditing process and record-keeping systems, while service delivery was the outcome variable. The study followed a cross-sectional survey. Data from 86 respondents was collected and analyzed quantitatively, complemented with qualitative analysis. Since descriptive analysis entailed a description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that funds disbursement (R=862), Auditing process (R=656 and record-keeping systems (R=899) have a positive significance on the service delivery of Kabale District local government. The main conclusion drawn from this research is that funds disbursement, auditing process and record-keeping systems have a significant effect on service delivery.

Upstream and downstream implementation arrangements in two‐level games. A focus on administrative simplification in the Italian National Recovery and Resilience Plan

AbstractThe onset of the European NGEU program represented for European member states a formidable opportunity for post‐pandemic recovery and yet a significant challenge at the same time: to receive and retain EU funds, each state had to promptly draw up a National Recovery and Resilience Plan—NRRP) and commit to a pressing timetable for its implementation. Regarding this challenge, the Italian government's response is a case in point: first, Italy is by far the largest beneficiary of NGEU funds; second, it has long had a reputation for being laggard in both the implementation of European directives and the spending of cohesion policy structural funds; and the formulation of the NRRP, the design of the governance in charge of its implementation, and implementation itself, occurred at a particular moment in the country's political life. Based on these premises, the article examines the upstream process by which the Italian government designed the implementation arrangements for the adoption of simplification policies under the NRRP and their downstream recalibration in the first two years, taking the implementation arrangements as the dependent variable. Analytically, the focus is on the interplay between the pressures of EU timetables and internal political dynamics, be they the legacy or strategic political considerations on the part of national policymakers, in determining the design and eventual re‐design of implementation arrangements as the plan unfolds.

ОСОБЕННОСТИ РАССМОТРЕНИЯ ФИНАНСОВОЙ СИСТЕМЫ ГОСУДАРСТВА: ОРГАНИЗАЦИОННЫЙ И ПРАВОВОЙ АСПЕКТЫ

The article considers a number of organizational and legal aspects of the financial system of the state. The first group includes and disclosed five main components: corporate finance, investments, financial institutions, international finance, financial technology, as well as two basic functions - the accumulation and subsequent distribution of financial resources through specialized funds of funds and control over both the targeted spending of budget funds and the activities of subjects of financial legal relations. It was concluded that legal regulation in modern crisis conditions serves specific purposes, and the legislative framework strongly affects the issues of countering exogenous pressure on the domestic economy from unfriendly states.

ДЕРЖАВНІ ЗАКУПІВЛІ: ЕВОЛЮЦІЯ РОЗВИТКУ ТА КРАЩІ СВІТОВІ ПРАКТИКИ

Public procurement plays a pivotal role in the economy, ensuring efficient spending of budgetary funds, stimulating business development, and combating corruption. This paper comprehensively explores the evolution of public procurement systems worldwide and compares best global practices with Ukraine's domestic Prozorro electronic platform. The study analyzes the main historical stages of public procurement development – from early informal agreements to the formation of centralized systems with clear rules and procedures in the 18th-19th centuries. It examines the tender era of the 20th century, marked by the introduction of electronic methods, establishment of e-procurement systems, and the growing role of international organizations. The modern 21st century stage is highlighted, with a focus on strategic procurement, innovative methods, the role of data and analytics, and ethical aspects. Key events that reshaped the public procurement paradigm globally are outlined. The paper provides detailed characterization of leading electronic platforms for public procurement, highlighting their features, advantages, and drawbacks. The public procurement systems in Ukraine and the European Union are compared, outlining directions for harmonizing Ukrainian legislation with European standards and best practices. Key issues and potential ways to improve the procurement system to reduce corruption levels are outlined. The World Bank's recommendations on using Ukraine's Prozorro electronic system for all procurement needs for the country's reconstruction after the full-scale invasion by Russia are highlighted. The prospects of adapting Prozorro to the World Bank's specific standards and reconstruction needs, particularly regarding the procurement of consulting, design, and architectural works, are considered. The study underscores the utmost importance of continuous improvement of Ukraine's public procurement system, incorporating global best practices, implementing innovations, enhancing workforce qualifications, and adhering to principles of transparency and integrity. Only through reform can effective use of budgetary funds and ambitious goals of the country's reconstruction be achieved.

Financing of Pro-environmental Measures From the Programme European Funds for Infrastructure, Climate, Environment

The European Union promotes the implementation of pro-environmental initiatives to improve the living conditions of citizens in the Member States by improving the condition of the natural environment. The main sources of funding for environment and climate action in Poland from the cohesion policy funds are national programmes including: European Funds for Infrastructure, Climate and Environment (FEnIKS), as well as regional programmes. The aim of this article is to demonstrate the principles of financing pro-environmental projects from the funds of the FEnIKS programme, and to show how their implementation affects environmental protection and the improvement of climate conditions in Poland. The article also deals with the issue of control of the spending of European funds.

Artificial intelligence in broadcasting: awareness and perception of government policies by staff of open and distance learning institutions in Nigeria. A case study of IPPIS policies in NOUN

One of the key advantages of Artificial Intelligence (AI) is to decrease the social and economic inequalities within the society (Villani, C. et al, 2018), through the dissemination of accurate and timely information. This is only possible where A1 technologies are effectively used to broadcast vital information or policies to people about issues that affect their well-being. One of such policies is the Integrated Personnel and Payroll Information System (IPPIS) which was implemented by the Nigerian Government to forestall and further curb excessive spending and mismanagement of public funds. But one questions the adoption, implementation and efficacy of this financial policy on the Nigerian public servants, especially the staff of the federal government institutions of tertiary education. This policy also interferes with the existing financial policies in these institutions especially in Open and Distance Learning (ODL) educational systems with huge staff whose productive output depends on their social well-being orchestrated on adequate information. The National Open University of Nigeria (NOUN) is a leading ODL institution in Nigeria with 4615 workers. New government policies should not destabilise the smooth-running system and pitch her staff against the University Management or the National Universities Union against the Federal Government. Rather, a suitable subtle way of worming in government policies into the systems is ideal. In NOUN, no previous information, seminars or sensitisation was done to intimate the staff about the on-coming financial policy before its implementation despite availability of adequate AI technologies and commensurate staff to man them, hence making the staff very sad and humiliated! This has created disharmony, bitterness and rancour among the NOUN staff, especially in the academia. It has positioned the Nigerian government negatively before NOUN staff, making them continuously castigate the Federal Public Service of Nigeria. These unpleasant effects of the mass miscommunication on IPPIS demonstrate the pertinence of AI-powered broadcasting, that is, how mass communication of public policies can fail when AI-assisted broadcasting is absent. This paper investigates the level of awareness of NOUN staff about the need for the adoption and implementation of IPPIS as a government policy aimed at reforming the financial management process in Nigeria, the perception of NOUN Staff towards IPPIS and its benefits to them. The study, anchored on Robert Freeman’s Stakeholder Theory, led us to expand the theory into a multi-stakeholder theory for policy-making, based on empirical facts embedded in the model of the United Nations 17 Sustainable Development Goals for 2030.

THE HUMAN VARIABLES WITHIN BUDGETARY CONTROL AND THEIR IMPLICATIONS ON FINANCIAL PERFORMANCE AT HEIS

Budgets and budgetary controls are important components of management control intended to encourage resource utilization efficiency in support of the achievement of company strategic goals. Budget control aims to observe transparency and legality at all stages of the budget process to ensure responsible and effective performance by the state of its functions and tasks regarding the formation and spending of budget funds. This study evaluates how employee budget involvement and performance relate in a Ghanaian public university, specifically the University of Education. The University of Education was chosen as the study location to determine the relationship between budget participation and employee performance in Ghana's public universities. Because the government owns 100% of Ghana's public universities and because these institutions are subject to government oversight, the researchers believe that using a single case study is suitable. Throughout the investigation, a multi-analysis and participative strategy was used. Employee performance is evaluated for the research based on how well they contribute to the organization's achievement of the budget objective. The study's particular focus is on the behavioral aspects of budgeting procedures and the effect of budget participation on employees' effectiveness in meeting defined budgetary objectives. The researcher chose 110 respondents who are University of Education staff members using basic random sample and convenience sampling procedures. It is clear from our study that employee participation in the budgeting process is the cornerstone of achieving budget goals because it will enable employees to have a clear understanding of what the budget is meant for, have a voice by ensuring that resources are distributed fairly among departments and faculties of the university. From this, it is obvious that we accept our null hypothesis, according to which budget participation increases employees' performance and their view of the fairness of resource distribution and budget goal clarity. Future studies might also encompass the perspectives of key management figures such as Registrars, Directors of Finance, Vice Chancellors, and other essential officers who play significant roles in the budgeting process of these public universities.

The Influence of Work Place Values on Effective Utilization of Youth Enterprise Development Fund in Isiolo County, Kenya.

The study adopted correlational research and descriptive survey designs. The total study population was 9,602 people. This included a target population of 1,919 youths who have benefitted from YEDF and obtained from the 288 youth groups in Isiolo County. The population also included 7 YEDF officials and 7,676 community members. A sample of 384 respondents was obtained both proportionately and purposively. All the 7 YEDF officials participated in the study. Data collection was done using questionnaires and interviews. Reliability of the instruments was estimated using Cronbach Alpha Coefficients. Questionnaire for youths had a reliability coefficient index of 0.916 while questionnaire for community members had a reliability coefficient of 0.805 which were deemed reliable basing on the threshold set at 0.7 Cronbach Alpha Coefficient Index. Both questionnaires were self-administered. An interview schedule for the key informants was also used and filled by the respondents. Research assistants were hired to assist in the process. The respondents were given time to respond to the questionnaires and those who were not able to read or write were be assisted. Data was analyzed by use of descriptive and inferential statistics. The descriptive statistics used in the study was mean, standard deviation, percentages and frequencies while the inferential statistics used was linear regression. The study findings indicated that work place values had significant influence on effective utilization of youth enterprise development fund. The study recommended the use of an online application and notification process to reduce bottlenecks that prevent potential YEDF applicants from applying for the Fund. In addition, beneficiaries should be fully informed about risk assessment and management strategies prior to disbursement of funds. Research findings and recommendations could be used to guide further research as well as policy makers in relation to YEDF.

NATIONAL DEFENCE EXPENDITURES, INTERNAL SECURITY EXPENDITURES AND REAL ECONOMIC GROWTH

This study investigated the influence of government defence and security expenditures on economic growth in Nigeria using annual time series data for the period 1981-2021. The study used government recurrent and capital defence expenditures, and as well as government recurrent and capital internal security expenditures as the main explanatory variables. The Autoregressive Distributive Lag approach was used to analyze the data. The results revealed that the shares of government recurrent defence expenditures in GDP and recurrent internal security expenditures in GDP had negative and insignificant impact on economic growth. The share of government capital defence expenditure in GDP had positive and insignificant impact on economic growth. Similarly, the share of government capital internal security expenditures in GDP had a positive but insignificant impact on economic growth. The study recommends that government should encourage the adequate implementation of the budgetary provision for defence and internal security expenditures, and also that government should device a means to technologically monitor the disbursement of funds for national defence and internal security in the fight against the security challenges.

Accountability Mechanisms In Result Based Financing And Their Implementation In Lira District, Northern Uganda

Introduction: Results based financing has been proposed as an innovative reform to enhance systems performance in Uganda. Lira District is one of the districts implementing the national results-based financing (RBF) scheme under the Uganda Reproductive Maternal and Child Health services Improvement Project (URMCHIP). The diversity of relationships among various actors in RBF implementation underscores the need for mechanisms to ensure accountability among them. This was a case study which aimed at exploring the RBF accountability mechanisms, their implementation, and related factors in Lira District. Methodology: The study was a descriptive case study employing qualitative methods. The data collection methods included a) focus group discussions with the health workers from RBF facilities, b) key informant interviews with key actors in the RBF program at the MOH as well as in the district including district managers, health facility in charges, verifiers, members of the health facility management committees, c) document review of RBF documents, annual progress and audit reports. were analyzed thematically guided by a framework that explored the relationships and related accountability arrangements in RBF. Results: Several accountability relationships do exist among actors in RBF program and each relationship has associated accountability mechanisms for example, accountability mechanisms between MOH and the district include MOUs and business plans, while between the district and facilities mechanisms include reporting, data verifications, financial audits while display of results on notice boards, complaint boxes are mechanisms between the facility and the community. Regular support supervision and facility innovations such as meetings complimented RBF-specific designs. Challenges hindering smooth implementation of accountability mechanisms included infrequent financial support to enable regular support supervision/verification visits by Expanded District Health Management Team (EDHMT) and corruption tendencies. Conclusion: Implementation of accountability mechanisms in RBF in Lira is suboptimal due to the various RBF design and implementation challenges. There is need to support the EDHMT and facility managers’ in terms of capacity building and facilitation to do their work. Additionally, efforts need to be undertaken to address delayed disbursement of funds and corruption impeding the implementation of accountability mechanisms in the district.

Challenges of Implementing Anchor Borrower Programme for Food Security in Nasarawa State, Nigeria

In recent years, the Nigerian government has intensified efforts to address food security challenges by implementing various initiatives aimed at encouraging local food production and restricting the importation of certain agricultural products, such as rice produced abroad. However, the implementation of these policies faces significant challenges. This study examines the obstacles to implementing the ‘Anchor Borrowers Rice Programme’ for small holder rice farmers in Nasarawa State, using the Diffusion of Innovation Theory as a theoretical framework. Employing a survey research design, the study gathered primary and secondary data through questionnaires, interviews, and a literature review. The analysis revealed that while the programme has effectively increased rice accessibility, several barriers persist. Environmental challenges, including climate variability and pest infestations, pose substantial risks to crop yields. Inadequate funding limits the resources available to farmers, leading to disruptions in agricultural cycles and reduced yields. Additionally, infrastructure and logistics issues, along with administrative and bureaucratic problems, further complicate program execution. To address these challenges, it is recommended to allocate sufficient funding and resources to the programme, including increasing initial capital for farmers and ensuring the timely disbursement of funds. Investing in sustainable agricultural practices and financial support mechanisms, such as promoting drought-resistant crop varieties, implementing water management strategies, and providing access to weather forecasting services, may help mitigate the adverse effects of climate variability and pest infestations. Furthermore, enhancing coordination between government agencies, financial institutions, and other stakeholders can streamline administrative processes and improve programme delivery efficiency.

Analisis Kendala dan Solusi dalam Penerbitan SP2D di BPKD Padang Pariaman

The Regional Financial Management Agency (BPKD) of Padang Pariaman Regency is tasked with managing the Padang Pariaman regional finances. One of the archives managed is the Fund Disbursement Order (SP2D). SP2D archives must be maintained properly because in some cases they can be used as authentic evidence. Problems often arise when managing and searching SP2D archives because there are no records of where the archives are stored. Therefore, a system is needed that can support this process. This system was built using the Laravel and Vue.JS frameworks. Laravel has various features that make the system development process easier, and Vue.Js is used because it allows the page display to be more responsive. This system uses QR codes to store SP2D archive location information. System development begins with data collection, system and database design using data flow diagrams (DFDs) and entity-relationship diagrams (ERDs), as well as implementing these diagrams into the system. The result of this development is a system that supports the process of managing and retrieving SP2D archives at BPKD Padang Pariaman Regency. Analysis of obstacles and solutions in issuing SP2D, to obtain information regarding the system and procedures for issuing Fund Disbursement Orders (SP2D) to Regional Financial Agencies, or Regional Financial Management Officials (PPKD), as Proxy of Regional General Treasurer (BUD). This SP2D is a letter used to disburse funds through the designated bank after the Payment Order is received by the BUD Attorney. The procedure starts from RKA-SKPD, DPA-SKPD, KAS-SKPD BUDGET, SPD, SPP, SPM and then SP2D is issued.

PERATURAN BUPATI TANAH DATAR NOMOR 5 TAHUN 2016 TENTANG BADAN USAHA MILIK NAGARI (BUMNAG) PERSPEKTIF SIYASAH DUSTURIYAH

The main problem in writing this thesis is what form the responsibility of the nagari government towards Tanah Datar Regent Regulation Number 5 of 2016 concerning Nagari-Owned Enterprises (BUMNag) in Nagari III Koto, and what is the view of the siyasah dusturiyah towards the form of responsibility of the nagari government towards land regent regulations Flat number 5 of 2016 concerning Nagari-owned enterprises (BUMNag) in Nagari III Koto. The purpose of this study is to find out and explain how the responsibilities of the nagari government are in carrying out and explaining the Tanah Datar Regent Regulation Number 5 of 2016 concerning Nagari-Owned Enterprises (BUMNag) so that they can prosper the community in Nagari III Koto, and explain how siyasa dusturiyah views responsibilities the responsibility of the nagari government in implementing Tanah Datar Regent Regulation Number 5 of 2016 concerning Nagari-Owned Enterprises (BUMNag). This type of research is field research (Field Research) with a library research approach (Library Research), the research instrument that the author uses is a list of questions, stationery and handpone. As well as the data collection technique that the author uses is by way of direct interviews with the government of Nagari III Koto. From the results of the research that the author has carried out, the form of responsibility of the nagari government towards Tanah Datar Regent Regulation Number 5 of 2016 concerning BUMNag in Nagari III Koto is to issue a BUMNag Decree with the name BUMNag Tigo Sarumpun III Koto and the Nagari Government conduct socialization to the public regarding BUMNag and the Government Nagari directly oversees from the disbursement of funds to the calculation of profits and losses. Whereas in the study of siyasa dusturiyah fiqh, the responsibility of the leader in ensuring the economic life of the community is in accordance with Islamic law, but has not yet reached the benefit of the people

EVALUATION OF SYSTEMS AND PROCEDURES FOR ISSUING DISBURSEMENT ORDERS (SP2D) AT BPKD WEST ACEH

This research evaluates the system and procedures for issuing Fund Disbursement Orders (SP2D) at the Regional Financial Management Agency (BPKD) of West Aceh Regency. The focus of the research is to assess SP2D publishing systems and procedures and assess effectiveness, efficiency, accountability, transparency and supervision in SP2D publishing. The research method used is qualitative with data collection through literature study, observation and interviews with relevant officers. Data was analyzed descriptively to produce relevant findings. The research results show that the system and procedures for issuing SP2D at BPKD West Aceh Regency are in accordance with applicable guidelines. Judging from the side of optimizing services in SP2D issuance, the level of transparency and accountability shows positive results. Supervision of the SP2D issuance process is also carried out strictly. However, the level of effectiveness and efficiency of issuing SP2D still needs to be improved, especially at the end of the year when the workload of officers increases. The recommendation of this research is that the West Aceh Regency BPKD continues to improve and update systems, SOPs and supervision of SP2D issuance. Steps such as careful planning, adding human resources, improving the approval process, utilizing information technology, and improving the quality of human resources are recommended to increase the effectiveness and efficiency of SP2D issuance at the West Aceh BPKD and maintain aspects of accountability and transparency.

Determining Prospective Recipients of The Indonesia Smart Scholarship Program Using The Support Vector Machine Algorithm and Simple Additive Weighting

Between the period from 2018 to the first semester of 2020, a total of 2.4 million students who owned the Kartu Indonesia Pintar (Indonesia Smart Card) were at risk of not being able to access the Program Indonesia Pintar due to delays in entering recipient data, misdirected targeting, and fund disbursement obstacles. During its implementation, there were issues with inaccurate data of Kartu Indonesia Pintar recipients, resulting in the beneficiaries not being entirely targeted correctly. According to Article 12 of Minister of Education and Culture Regulation No. 10 of 2020, schools, as educational units, are assigned the responsibility of managing the Smart Indonesia Program at the school level. This includes tasks such as proposing eligible student candidates for the Program based on criteria, monitoring and assisting the smooth process of receiving the benefits, and accommodating students who hold the Kartu Indonesia Pintar (KIP). However, schools faced difficulties in obtaining the eligibility data of potential Indonesia Pintar Program recipients through the school proposal format. The objective of this research is to determine the eligibility of potential Indonesia Pintar Program recipients using a combination of Support Vector Machine (SVM) and Simple Additive Weighting (SAW) techniques. The SVM model was trained using kernel tricks and parameter selection (C and gamma) based on data sourced from the DAPODIK application of students in SMK Negeri 1 Kota Bekasi for the academic years 2020/2021 to 2022/2023, with a dataset containing 2499 rows . This dataset was used to determine the eligibility of potential Indonesia Pintar Program recipients. The SAW method was then employed to calculate scores based on the weighting of attributes possessed by the students, which were subsequently ranked from the highest score. The Linear Kernel with parameter values C=0.1 and gamma=0.1 achieved an accuracy of 88.8% during the classification of test data, using 10% of the total dataset, which amounted to 250 rows of data. The combination of SVM and SAW methods resulted in the classification of eligibility for potential Indonesia Pintar Program recipients, ranked based on their scores using the weighted assessment with the SAW method.

Advocacy as a Tool for Advancing Family Planning in the Democratic Republic of the Congo: A Case Study.

The national strategic plan for family planning (FP) in the Democratic Republic of the Congo (DRC) calls for an increase in modern contraceptive prevalence in 2025. The DRC's size and weak health infrastructure pose significant challenges to programming in all areas of primary health care, including FP. Notwithstanding, in the past decade, a group of advocates organized to undertake a series of activities to improve the policy environment for FP in the DRC. We outline the 4 major accomplishments to date: revitalizing a multisectoral FP stakeholder group at the national and provincial levels, obtaining the repeal of the Law of 1920 in the form of a new Public Health Law passed in 2018, soliciting public statements favorable to FP from political figures including 2 presidents, and securing the disbursement of government funds for the purchase of contraceptives. We reveal the work behind the scenes needed to obtain these advocacy wins. Given that the field of advocacy does not lend itself to rigorous evaluation using randomized trials or quasi-experimental design, it is important to document and analyze how such advocacy wins can be attained.

Constraints on the functioning of Community-based Health Planning and Services facilities: A qualitative study in the Jirapa Municipality, Ghana.

The declaration of the Alma-Alta on primary health care (PHC) in 1978 enjoined nations to make health care accessible, affordable, and situated within their cultural contexts. The Ghana Community-based Health Planning and Services (CHPS), as a strategy to achieve the goal of PHC, has shown significant successes in communities where it has been implemented. However, a number of challenges continue to affect the effective functioning of CHPS. This study explored the community level and health system constraints on the effective functioning of CHPS in the delivering of PHC services in the Jirapa Municipality. A qualitative approach was implemented. A criterion-based purposive sampling technique was employed to recruit 51 managers and health service providers of CHPS for key informant interviews. The respondents included 25 community health management committee members, 25 health officers in charge of CHPS facilities, and one municipal CHPS coordinator. The interviews were held from September 18 to November 23, 2020. All interviews were face-to-face, audio-recorded and transcribed verbatim. Thematic analysis based on the constant comparative method was employed to analyse the data. The results showed that low community involvement in CHPS activities, disputes over the location and naming of CHPS zones, inadequate understanding of the CHPS concept and religious beliefs were the key community level factors which negatively affected the functioning of CHPS. Also, lack of logistics, financial constraints, poor attitude of health workers and inadequate staff motivation were the health sector constraints on the effective functioning of CHPS. In conclusion, concerted efforts are needed to tackle the community level and health system constraints to improve the overall functioning and effectiveness of the CHPS strategy. We recommend the strengthening of community sensitization, timely disbursement of funding, and provision of infrastructure and supplies to improve upon the effective functioning of CHPS as a strategy for delivery PHC in Ghana.

Directions for rationalisation of the public finance system in the event of the covid-19 crisis

ObjectivesPublic financial management is of the most global and complex nature. At this level, decisions are made that determine everything related to the collection and spending of public funds. However, we must be aware that at this level there are the greatest political entanglements, which are subject to transformation and are inextricably accompanied by changes in government teams and cooperating party coalitions. This causes general recommendations to be formulated on how to manage public funds. Discussions are held in the government or parliament forum focused on finding ways to reduce expenses. Another direction of political debates leads to a turn towards public revenues. This is expressed, for example, by striving to reduce the tax burden. The attention is therefore focused on two sides of the financial economy, i.e. on the processes of collecting and spending public funds.Material and methodsInduction was used as the main research method. It involves drawing general conclusions or establishing regularities based on the analysis of empirically identified phenomena and processes.ResultsMaintaining the stability of public finances may turn out to be one of the greatest challenges of Polish economic policy in the next few years.ConclusionsThe rate of fiscalism in Poland is lower than the average in the EU. Public revenues in Poland are characterized by a high share of social security contributions. The ratio of tax and contribution income to the potential tax base in Poland is relatively low in the case of consumption and comparable to other EU countries in the case of work. Between 2004 and 2014, the share of spending on social transfers in GDP in Poland decreased by 1.8 points. percent. which was the largest decline among all EU countries.

Analyzing development finance flows in the Western Balkans’ energy sector: a 2008–2020 perspective

BackgroundDevelopment finance is vital for low- and middle-income countries to enhance their sustainability agendas, as it provides essential funding necessary to close domestic financing gaps, including in the energy sector. Coal is still a vital power source for the energy sectors in the Western Balkans (i.e., Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, and Serbia). The energy sector is a critical component in the five countries’ pursuit to decarbonize (i.e., follow the net zero pathways) due to its central role as a primary contributor to greenhouse gas emissions and a critical enabler of sustainability transition. This article presents a mapping exercise of development finance for five Western Balkan countries’ energy sectors. The study conducted a scoping literature review and detailed analysis of the five countries’ energy sector-related development finance flows from 2008 to 2020. This aimed to provide insights into the development finance flows for renewable and non-renewable energy sources in five Western Balkan countries.ResultsThe scoping literature review indicated a significant gap in knowledge about the effects and effectiveness of development finance in the Western Balkans. Data analysis identified US$3.2 billion in energy development finance in the examined countries. The disbursement ratios were above the global average of 63%. Serbia received the highest proportion of the total funding, while Montenegro obtained the highest funding per capita. The data analysis did not establish a connection between adopting the Paris Agreement in 2016 and increasing development finance flows for renewable energy projects. Around one-third of the disbursed development finance was invested in projects for energy supply using non-renewable sources. Official Development Aid loans represented 37% (US$1.2 billion) of the total funding, contributing to the increase in indebtedness in the five countries. European-based bilateral and multilateral development finance providers were the most important actors in the five examined countries.ConclusionsThe amount of the disbursed development finance was insufficient to cover a significant percentage of the needs of the surveyed countries. Although carbon-intensive energy infrastructure received considerable funding, the total amount of disbursed energy development finance ranged between 0.15 and 0.62% of the average gross domestic product for the analyzed countries during the study period. Based on the research findings, we recommend that development finance providers and recipient countries pay greater attention to planning for strategic funding disbursement.