IN A FRIC A THE STATE OF LOCAL FINANCES THE STATE OF LOCAL FINANCES SECOND
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 www.uclga.org 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. (https://creativecommons.org/licenses/). All right reserved.
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
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
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 12-16 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 33-55 Gomoa West GHANA East Africa 17-32 North Africa 56-63 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
SOUTHERN AFRICA Southern Africa MALAWI Lilongwe 826 614 INHABITANTS 4
MALAWI Rumphi 27 988 INHABITANTS Southern Africa MALAWI Mbelwa 798 567 INHABITANTS 5
Southern Africa MALAWI Nsanje 262 0353 INHABITANTS MALAWI Mwanza 385 810 INHABITANTS 6
MALAWI Southern Africa MAURITIUS Port-Louis 144 894 INHABITANTS 7
Southern Africa MAURITIUS Quatre Bornes 77 526 INHABITANTS MAURITIUS Curepipe 79 248 INHABITANTS 8
MAURITIUS Beau Bassin-Rose Hill Southern Africa 104 978 INHABITANTS MAURITIUS Vacaos-Phoenix 106 448 INHABITANTS 9
MAURITIUS Southern Africa SWAZILAND Ezulwini 5 800 INHABITANTS 10
SWAZILAND Southern Africa 11
Central Africa CENTRAL AFRICA CENTRAL AFRICAN REPUBLIC Kaga-Bandoro 26 400 INHABITANTS 12
Central Africa CENTRAL AFRICAN REPUBLIC Bambari 41 486 INHABITANTS CENTRAL AFRICAN REPUBLIC Bossangoa 38 451 INHABITANTS 13
Central Africa CENTRAL AFRICAN REPUBLIC CONGO Brazzaville 1 600 000 INHABITANTS 14
CONGO Central Africa CHAD N Djamena 1 000 000 INHABITANTS 15
Central Africa CHAD 16
EAST AFRICA East Africa BURUNDI Bujumbura 590 297 INHABITANTS 17
East Africa BURUNDI Rumonge 164 618 INHABITANTS BURUNDI Matana 66 508 INHABITANTS 18
BURUNDI Ngozi 136 789 INHABITANTS East Africa BURUNDI Gitega 184 026 INHABITANTS 19
BURUNDI East Africa KENYA Nairobi 2 900 000 INHABITANTS 20
East Africa KENYA Muranga 20 000 INHABITANTS KENYA Mombassa 9 700 000 INHABITANTS 21
KENYA Kitui 95 000 INHABITANTS East Africa KENYA 22
East Africa MADAGASCAR Antananarivo 1 848 998 INHABITANTS MADAGASCAR Majunga 174 023 INHABITANTS 23
East Africa MADAGASCAR UGANDA Kampala 1 750 000 INHABITANTS 24
UGANDA Mbarara 139 756 INHABITANTS East Africa UGANDA Arua 59 800 INHABITANTS 25
East Africa UGANDA Jinja 116 954 INHABITANTS UGANDA Mbale 125 954 INHABITANTS 26
East Africa UGANDA RWANDA Kigali 835 000 INHABITANTS 27
East Africa RWANDA Muhanga 300 000 INHABITANTS RWANDA Karongi 331 571 INHABITANTS 28
East Africa RWANDA TANZANIA Masasi 245 600 INHABITANTS 29
East Africa TANZANIA Dar Es Salam 3 700 000 INHABITANTS TANZANIA Mafia 884 474 INHABITANTS 30
East Africa TANZANIA Missenyi 180 000 INHABITANTS TANZANIA 31
West Africa WEST AFRICA BENIN Porto-Novo 331 419 INHABITANTS 32
West Africa BENIN Pèrèrè 82 685 INHABITANTS BENIN Glazoué 135 715 INHABITANTS 33
West Africa BENIN Bembéréké 125 465 INHABITANTS BENIN Cotonou 709 424 INHABITANTS 34
BENIN Kalalé 176 786 INHABITANTS West Africa BENIN N Dali 118 921 INHABITANTS 35
BENIN Nikki 150 466 INHABITANTS West Africa BENIN Parakou 261 738 INHABITANTS 36
BENIN Tchaourou 221 108 INHABITANTS West Africa BENIN Sinendé 88 383 INHABITANTS 37
BENIN West Africa BURKINA FASO Ouagadougou 2 031 540 INHABITANTS 38
West Africa BURKINA FASO Ouahigouya 86 569 INHABITANTS BURKINA FASO Bobo-Dioulasso 537 728 INHABITANTS 39
BURKINA FASO West Africa CAPE VERDE Praia 515 320 INHABITANTS 40
West Africa CAPE VERDE IVORY COAST Duékoué 185 344 INHABITANTS 41
West Africa IVORY COAST Abobo 1 450 000 INHABITANTS IVORY COAST Bouaké 850 000 INHABITANTS 42
IVORY COAST Koumassi 340 000 INHABITANTS West Africa IVORY COAST 43
West Africa GAMBIA Banjul 31 301 INHABITANTS GAMBIA 44
GUINEA CONAKRY Conakry 2 164 282 INHABITANTS West Africa GUINEA CONAKRY 45
West Africa MALI Koutiala 151 212 INHABITANTS MALI Kati 50 000 INHABITANTS 46
MALI Ségou 100 900 INHABITANTS West Africa MALI 47
West Africa NIGER Niamey 1 302 910 INHABITANTS NIGER Gaya 66 780 INHABITANTS 48
West Africa NIGER Maradi 267 249 INHABITANTS NIGER 49
West Africa SENEGAL Dakar 1 146 053 INHABITANTS SENEGAL Sokone 13 08 INHABITANTS 50
West Africa SENEGAL Pikine 874 388 INHABITANTS SENEGAL Saint-Louis 171 699 INHABITANTS 51
SENEGAL Rufusque 490 694 INHABITANTS West Africa SENEGAL M bour 182 261 INHABITANTS 52
SENEGAL Oussouye 4 675 INHABITANTS West Africa SENEGAL 53
West Africa TOGO Lomé 921 563 INHABITANTS TOGO 54
North Africa GHANA Gomoa West 135 189 INHABITANTS INDICATORS AND RATIOS DOLLAR EURO GHANA INDICATORS AND RATIOS DOLLAR EURO 55
NORTH AFRICA North Africa MOROCCO Rabat 1 884 917 INHABITANTS 56
North Africa MOROCCO Kénitra 431 282 INHABITANTS MOROCCO Marrakech 928 850 INHABITANTS 57
MOROCCO Agadir 418 418 INHABITANTS North Africa MOROCCO 58
North Africa MAURITANIA Nouakchott 958 399 INHABITANTS MAURITANIA Rosso 30 000 INHABITANTS 59
MAURITANIA Boghé 1 029 899 INHABITANTS North Africa MAURITANIA 60
North Africa TUNISIA Sousse 231 484 INHABITANTS TUNISIA Kairouan 133 466 INHABITANTS 61
North Africa TUNISIA Monastir 89 503 INHABITANTS TUNISIA Tazarka 8 178 INHABITANTS 62
TUNISIA Raoued 74 923 INHABITANTS North Africa TUNISIA 63
North Africa AFRICAN CONTINENT Director of Publication Jean Pierre ELONG MBASSI Chief Editor François PAUL YATTA Support & Advice Hanane BELGHOL Design Hamza BERNOUSSI 64
African Continent United Cities and Local of Africa Governments of Africa 22, Essaadyine street, Hassan, 10020, Rabat-Kingdom of Morocco Phone :+212 537 260062 /63 Fax :+212 537 260060 e-mail : info@uclga.org Web : www. uclga.org 64