THE ST A FRIC TE OF LOCAL FINANCES SECOND
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1 IN A FRIC A THE STATE OF LOCAL FINANCES THE STATE OF LOCAL FINANCES SECOND
2 2017 CGLU Africa This publication presents the State of Local Finances in Africa. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwise without the prior permission of the publisher. Published by United Cities and Local Governments of Africa 22, Essâadiyne Street, Hassan 10020, Rabat, Kingdom of Morocco DISCLAIMER The terms used concerning the legal status of any country, territory, city or area, or of its authorities, or concerning delimitation of its frontiers or boundaries, or regarding its economic system or degree of development do not necessarily reflect the opinion of United Cities and Local Governments of Africa. The analysis, conclusions and recommendations of this report do not necessary reflect the views of the all members of United Cities and Local Governments of Africa. Special acknowledgments for financial support European Union llustration and graphics : Hamza Bernoussi All photo of this document is published under the Creative Commons License. ( All right reserved.
3 E D I T O R I A L The secretariat of UCLG Africa launches the second issue of The State of Local Finances in Africa so as to compare, for the first time, the key figures and ratios of financial management of African cities. To do this, the accounts of 2013, 2014 of Eighty Seven (87) cities from Twenty Six (26) African Countries and from the five regions of Africa - North Africa, Western, Eastern, Central and Southern Africa - have been collected, processed and analyzed. Mr. Jean Pierre ELONG MBASSI Secretary General, UCLG Africa Since schedules are different both between local authorities within the same country and between local governments from different countries, a three-step approach has been put in place: (1) developing a nomenclature for each country in order to compare local communities from the same country; (2) development of a regional classification for each of the five regions of Africa in order to compare local governments from the same region ; the work also consisted in harmonizing systems inherited from the French administrative culture and from the English administrative culture; and (3) developing a nomenclature across Africa to compare all local governments in the hemisphere. An array of financial ratios was established on the basis of the African harmonized nomenclature and the different produced ratios. The State of Local Finances in Africa has five (5) areas of analysis (budget volume, operating revenue, operating expenses, savings capacity, Investment) and seven (07) ratios. 1
4 E D I T O R I A L Note : TSFI 22 = Total Operating Revenues ; TSFI 23 = Operating expenditure (excluding levy) ; TSFI 24 = Staff costs; TSFI 30 = Total Operating Expenses ; TSFI 38 = Capital expenditure ; TSFI 39 = Repayment of loan (amortization of capital) These ratios are presented per town, per country, per region of Africa and for Africa. After the ratios for cities, the Country ratios are the average ratios of the cities of the country, the Region ratios are the average ratios of the countries of the region, and the Africa ratios are the average of the ratios of the Regions. Although they do not constitute not an analysis of the financial management of local authorities, these ratios will help educate local officials on the quality of financial management of their cities. The Secretariat General of UCLG Africa requests your opinion, comments and critiques, which are welcome. Good reading Jean Pierre Elong Mbassi Secretary General, UCLG Africa 2
5 S U M M A R Y The State of Local Finances in Africa Southern Africa SOUTHERN AFRICA Lilongwe Rumphi Mbelwa Nsanje Mwanza MALAWI CENTRAL AFRICA Kaga-Bandoro Bambari Bossangoa CENTRAL AFRICAN REPUBLIC Port-Louis Quatre Bornes Curepipe Beau Bassin-Rose Hill Vacoas-Phoenix MAURITIUS Central Africa Brazzaville CONGO N Djamena CHAD 3-11 Ezulwini SWAZILAND WEST AFRICA Porto-Novo Pèrèrè Glazoué Bembéréké Cotonou Kalalé N Dali Nikki Parakou Tchaourou Sinendé BENIN West Africa Ouagadougou Ouahigouya Bobo-Dioulasso BURKINA FASO Praia CAPE VERDE Duékoué Abobo Bouaké Koumassi IVORY COAST Banjul GAMBIA Conakry GUINEA CONAKRY Koutiala Kati Ségou MALI Niamey Gaya Maradi NIGER Dakar Sokone Pikine Saint-Louis Rufisque M bour Oussouye SENEGAL Lomé TOGO Gomoa West GHANA East Africa North Africa EAST AFRICA Bujumbura Rumonge Matana Ngozi Gitega BURUNDI Nairobi Muranga Mombassa Kitui KENYA Antananarivo Majunga MADAGASCAR Kampala Mbarara Arua Jinja Mbale UGANDA Kigali Muhanga Karongi RWANDA Masasi Dar es Salam Mafia Missenyi TANZANIA NORTH AFRICA Rabat Kénitra Marrakech Agadir MOROCCO Nouakchott Rosso Boghé MAURITANIA Sousse Kairouan monastir Tazarka Raoued TUNISIA African Continent 64 3
6 SOUTHERN AFRICA Southern Africa MALAWI Lilongwe INHABITANTS 4
7 MALAWI Rumphi INHABITANTS Southern Africa MALAWI Mbelwa INHABITANTS 5
8 Southern Africa MALAWI Nsanje INHABITANTS MALAWI Mwanza INHABITANTS 6
9 MALAWI Southern Africa MAURITIUS Port-Louis INHABITANTS 7
10 Southern Africa MAURITIUS Quatre Bornes INHABITANTS MAURITIUS Curepipe INHABITANTS 8
11 MAURITIUS Beau Bassin-Rose Hill Southern Africa INHABITANTS MAURITIUS Vacaos-Phoenix INHABITANTS 9
12 MAURITIUS Southern Africa SWAZILAND Ezulwini INHABITANTS 10
13 SWAZILAND Southern Africa 11
14 Central Africa CENTRAL AFRICA CENTRAL AFRICAN REPUBLIC Kaga-Bandoro INHABITANTS 12
15 Central Africa CENTRAL AFRICAN REPUBLIC Bambari INHABITANTS CENTRAL AFRICAN REPUBLIC Bossangoa INHABITANTS 13
16 Central Africa CENTRAL AFRICAN REPUBLIC CONGO Brazzaville INHABITANTS 14
17 CONGO Central Africa CHAD N Djamena INHABITANTS 15
18 Central Africa CHAD 16
19 EAST AFRICA East Africa BURUNDI Bujumbura INHABITANTS 17
20 East Africa BURUNDI Rumonge INHABITANTS BURUNDI Matana INHABITANTS 18
21 BURUNDI Ngozi INHABITANTS East Africa BURUNDI Gitega INHABITANTS 19
22 BURUNDI East Africa KENYA Nairobi INHABITANTS 20
23 East Africa KENYA Muranga INHABITANTS KENYA Mombassa INHABITANTS 21
24 KENYA Kitui INHABITANTS East Africa KENYA 22
25 East Africa MADAGASCAR Antananarivo INHABITANTS MADAGASCAR Majunga INHABITANTS 23
26 East Africa MADAGASCAR UGANDA Kampala INHABITANTS 24
27 UGANDA Mbarara INHABITANTS East Africa UGANDA Arua INHABITANTS 25
28 East Africa UGANDA Jinja INHABITANTS UGANDA Mbale INHABITANTS 26
29 East Africa UGANDA RWANDA Kigali INHABITANTS 27
30 East Africa RWANDA Muhanga INHABITANTS RWANDA Karongi INHABITANTS 28
31 East Africa RWANDA TANZANIA Masasi INHABITANTS 29
32 East Africa TANZANIA Dar Es Salam INHABITANTS TANZANIA Mafia INHABITANTS 30
33 East Africa TANZANIA Missenyi INHABITANTS TANZANIA 31
34 West Africa WEST AFRICA BENIN Porto-Novo INHABITANTS 32
35 West Africa BENIN Pèrèrè INHABITANTS BENIN Glazoué INHABITANTS 33
36 West Africa BENIN Bembéréké INHABITANTS BENIN Cotonou INHABITANTS 34
37 BENIN Kalalé INHABITANTS West Africa BENIN N Dali INHABITANTS 35
38 BENIN Nikki INHABITANTS West Africa BENIN Parakou INHABITANTS 36
39 BENIN Tchaourou INHABITANTS West Africa BENIN Sinendé INHABITANTS 37
40 BENIN West Africa BURKINA FASO Ouagadougou INHABITANTS 38
41 West Africa BURKINA FASO Ouahigouya INHABITANTS BURKINA FASO Bobo-Dioulasso INHABITANTS 39
42 BURKINA FASO West Africa CAPE VERDE Praia INHABITANTS 40
43 West Africa CAPE VERDE IVORY COAST Duékoué INHABITANTS 41
44 West Africa IVORY COAST Abobo INHABITANTS IVORY COAST Bouaké INHABITANTS 42
45 IVORY COAST Koumassi INHABITANTS West Africa IVORY COAST 43
46 West Africa GAMBIA Banjul INHABITANTS GAMBIA 44
47 GUINEA CONAKRY Conakry INHABITANTS West Africa GUINEA CONAKRY 45
48 West Africa MALI Koutiala INHABITANTS MALI Kati INHABITANTS 46
49 MALI Ségou INHABITANTS West Africa MALI 47
50 West Africa NIGER Niamey INHABITANTS NIGER Gaya INHABITANTS 48
51 West Africa NIGER Maradi INHABITANTS NIGER 49
52 West Africa SENEGAL Dakar INHABITANTS SENEGAL Sokone INHABITANTS 50
53 West Africa SENEGAL Pikine INHABITANTS SENEGAL Saint-Louis INHABITANTS 51
54 SENEGAL Rufusque INHABITANTS West Africa SENEGAL M bour INHABITANTS 52
55 SENEGAL Oussouye INHABITANTS West Africa SENEGAL 53
56 West Africa TOGO Lomé INHABITANTS TOGO 54
57 North Africa GHANA Gomoa West INHABITANTS INDICATORS AND RATIOS DOLLAR EURO GHANA INDICATORS AND RATIOS DOLLAR EURO 55
58 NORTH AFRICA North Africa MOROCCO Rabat INHABITANTS 56
59 North Africa MOROCCO Kénitra INHABITANTS MOROCCO Marrakech INHABITANTS 57
60 MOROCCO Agadir INHABITANTS North Africa MOROCCO 58
61 North Africa MAURITANIA Nouakchott INHABITANTS MAURITANIA Rosso INHABITANTS 59
62 MAURITANIA Boghé INHABITANTS North Africa MAURITANIA 60
63 North Africa TUNISIA Sousse INHABITANTS TUNISIA Kairouan INHABITANTS 61
64 North Africa TUNISIA Monastir INHABITANTS TUNISIA Tazarka INHABITANTS 62
65 TUNISIA Raoued INHABITANTS North Africa TUNISIA 63
66 North Africa AFRICAN CONTINENT Director of Publication Jean Pierre ELONG MBASSI Chief Editor François PAUL YATTA Support & Advice Hanane BELGHOL Design Hamza BERNOUSSI 64
67 African Continent United Cities and Local of Africa Governments of Africa 22, Essaadyine street, Hassan, 10020, Rabat-Kingdom of Morocco Phone : /63 Fax : info@uclga.org Web : www. uclga.org 64
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