Ausgangssituation
Die Bevölkerung Mosambiks hat bislang unzureichenden Zugang zu öffentlichen Dienstleistungen. Trotz Fortschritten können die lokalen Verwaltungen der 153 Distrikte und 53 selbstverwalteten Kommunen die ihnen zugewiesenen Dienstleistungen noch nicht in der nötigen Qualität erbringen. Zukünftig soll die Leistungsfähigkeit der Verwaltung erhöht werden und sich stärker auf die lokalen Bedarfe ausrichten. Ein funktionierendes System der dezentralen öffentlichen Verwaltung ist hierfür eine Voraussetzung. Das dezentrale System befindet sich erst im Aufbau. Die Qualifizierung der Angestellten ist gering, die Kontrollmechanismen sind bislang schwach und Grundlagen für die Erhöhung von Steuereinnahmen müssen noch gestärkt werden. Die Regierung hat einen Dezentralisierungsprozess eingeleitet, der als Orientierungsrahmen gilt.

Ziel
Distrikte und Gemeinden sind in ihrer Verwaltung effektiver und wirtschaftlich nachhaltiger und kommen ihrer Rechenschaftspflicht nach. Dabei orientieren sie sich an den Prinzipien der guten finanziellen Regierungsführung (Good Financial Governance).

Vorgehensweise
Das Vorhaben berät die Ministerien für öffentliche Verwaltung, Finanzen, Rohstoffe und Bau, den nationalen Gemeindeverband sowie den Rechnungshof dabei, Rahmenbedingungen für eine bessere finanzielle Regierungsführung in den Distrikten und Gemeinden zu schaffen. In den Provinzen Inhambane und Sofala unterstützt das Programm die lokalen Verwaltungen bei ihren Aufgaben durch Beratung und den Aufbau von Kompetenzen und institutioneller Leistungsfähigkeit (Human Capacity Development). Zentrale Themen sind:

Erhöhung der Mittelverfügbarkeit der lokalen Verwaltungen durch Eigeneinnahmen auf der Grundlage modernisierter Kataster und Vereinfachung der Lizenzvergabe für Unternehmen; gemeinsam mit dem Vorhaben „Verbesserung der Rahmenbedingungen für eine nachhaltige Wirtschaftsentwicklung in Mosambik" (ProEcon)
Verbesserung der Prozesse des Daten- und Informationsaustauschs zwischen Landnutzungsdaten, Unternehmensdaten und Daten zu Steuerpflichtigen
Analyse und Beratung der Finanzzuweisungen der Zentralregierung an Gemeinden sowie an ausgewählte Distrikte, bei der diese 2,75 Prozent der Rohstoffeinnahmen der in ihrem Gebiet ansässigen rohstoffextrahierenden Firma erhalten, die sogenannte 2,75-Prozent-Regelung
Effizienzsteigerung in der Finanzverwaltung durch Verknüpfung von Beschaffungsplänen und Finanzmittelausstattung
Transparenz und Rechenschaftslegung des Beschaffungswesens gegenüber dem Gemeinderat und Beteiligungsorganen der Distrikte
Modernisierung der internen und externen Kontrolle der Verwendung öffentlicher Mittel
Trainingskonzepte und Ausbau des Fortbildungssystems für öffentliche Angestellte

Teile des Vorhabens werden vom Konsortium IP Institut für Projektplanung GmbH / AMBERO / NIRAS umgesetzt. 

Context

The people of Mozambique do not have adequate access to public services. Although progress has been made, the local administrations responsible for the 153 districts and 53 self-governing municipalities are still not able to deliver the services under their remit to the required standard. In future, administrative performance capacity is to be improved and aligned more closely with local needs. This calls for a fully operational decentralised public administration system, which is currently still in the throes of development. Staff training levels are low and the control mechanisms have so far been weak. Furthermore, the structures needed to increase tax income have yet to be strengthened. The government has launched a process of decentralisation, which serves as an orientation framework.

Objective
Districts and municipalities perform their administrative duties in a more effective and economically sustainable manner and fulfil their accountability obligations. They work in accordance with the principles of good financial governance.

Approach
The programme is advising the ministries responsible for public administration, finance, mineral resources and construction, as well as the national association of municipalities and the audit court, in creating the conditions required for better financial governance in the districts and municipalities. In Inhambane and Sofala provinces, the programme is assisting local administrations through consultancy and human and institutional capacity development. The main areas of activity are:
increasing local administrations' own revenue by bringing cadastres up to date and simplifying business licensing procedures in cooperation with ProEcon, a GIZ project designed to improve the conditions for sustainable economic development in Mozambique;
improving the processes of exchanging information and data on land use, businesses and taxable persons;
analysing and advising on funds allocated by the central government to the municipalities and selected districts in compliance with the ‘2.75 per cent rule’, whereby the latter receive 2.75 per cent of the royalties generated from commodities extracted by companies based in their area;
enhancing the efficiency of financial administration by linking up procurement plans and funding;
making the procurement system more transparent and accountable to the municipal council and public bodies in the districts* streamlining internal and external controls to monitor the use of public funds;
devising training strategies and expanding the continuing professional development system for public sector employees.Components of this programme are being implemented by a consortium consisting of IP Institut für Projektplanung GmbH, AMBERO and NIRAS.Results
Analysing the system used to transfer payments to the municipalities is helping to raise the level of transparency in municipal financing.
With financial support from the initiative Cities Alliance – Cities Without Slums, the programme prepared a presentation for the Habitat III Conference in Quito, Ecuador (2016). It also drew up a new national urban development agenda which can be used as a cornerstone for the development of Mozambican towns and cities.
Data from improved land registers facilitates the identification of taxable citizens. Four municipalities have increased their revenue as a result.
Gender-sensitive information has been compiled on land registration; this is likely to lead to a rise in registration by women.
The districts advised by the programme saw an eight per cent increase in their own revenue. In the municipalities this figure stood at 10 per cent (2015).
The relevant committees in 10 districts and six municipalities produced procurement plans, which were checked and published.
In three provinces, the internal control organs coordinated their inspections, employing a control matrix to ascertain whether recommendations made in previous inspections were acted upon.
The control procedures used by Mozambique's audit court are now aligned with international standards. The number of audits has risen from 179 in 2006 and 207 in 2014 to 250 in 2016.
Joint events and agreements on the sharing of information and cooperation have resulted in improved relations between the audit court and parliament, and additionally with organised civil society.
Waste management has improved in two municipalities.
Further training modules and courses have been developed on the following topics: planning and supervision of public construction projects, contract management, maintenance of public buildings, procurement of goods and services, district revenue, land use and registers. In two provinces, in-service training for teaching staff has strengthened the capacity of further education establishments.

Results
Analysing the system used to transfer payments to the municipalities is helping to raise the level of transparency in municipal financing.
With financial support from the initiative Cities Alliance – Cities Without Slums, the programme prepared a presentation for the Habitat III Conference in Quito, Ecuador (2016). It also drew up a new national urban development agenda which can be used as a cornerstone for the development of Mozambican towns and cities.
Data from improved land registers facilitates the identification of taxable citizens. Four municipalities have increased their revenue as a result.
Gender-sensitive information has been compiled on land registration; this is likely to lead to a rise in registration by women.
The districts advised by the programme saw an eight per cent increase in their own revenue. In the municipalities this figure stood at 10 per cent (2015).
The relevant committees in 10 districts and six municipalities produced procurement plans, which were checked and published.
In three provinces, the internal control organs coordinated their inspections, employing a control matrix to ascertain whether recommendations made in previous inspections were acted upon.
The control procedures used by Mozambique's audit court are now aligned with international standards. The number of audits has risen from 179 in 2006 and 207 in 2014 to 250 in 2016.
Joint events and agreements on the sharing of information and cooperation have resulted in improved relations between the audit court and parliament, and additionally with organised civil society.
Waste management has improved in two municipalities. Further training modules and courses have been developed on the following topics: planning and supervision of public construction projects, contract management, maintenance of public buildings, procurement of goods and services, district revenue, land use and registers. In two provinces, in-service training for teaching staff has strengthened the capacity of further education establishments.