The economic and functional analysis of government accounts in the federation of Rhodesia and Nyasaland

•

4

September 1961

ECONo~rrc COMMISSION FOR AFRICA Workshop of Problems of BUdget

Reclassification and Management

Sponsored jointly by the United Nations Economio Commission for Africa, the United Nations Bureau of Teohnical Assistance Ope~ations, the Division of Publi0 Administration and the Fiscal and Financial Branch of the Department of Eoonomia and Social Affairs of the United Nations

4-15

September

1961

Addie Ababa, Ethiopia

DOCUMENTS OFFICE

~'I LE COP

NO TO BE TAKE~ OUT

THE ~CONOMIC AND FliNC A YSIS F GOVERNMENT ACCOUNTS IN THE FEDERATION OF RHODESIA AND NYA~D

Prepared by ~.

w.e.

Borland,

Participant from the Federation of Rhodesia and Nyasaland •

64-2199

L, The Federation of Rhodesia a.'c.d Nya aa l and is a Federati.on of the three territoriec of SGut28~n Rhodeoic, Nort~8rn Rhodesia and Nyasaland.

The Federal Go-.rermnent is respol),.i blc for defence, external affairs, health, some educational services and most economic servicv.s. The

Territorial Governments are r2sponsible for all other functions. Broadly speaking exponditure is equally divided botween federal and territorial functions~ T~I.8l~G are, t>'3,:""Gfo:CG s at all times four governments to he

considered and an analysis of government accounts in the Federation entails a sepe,rate e~,r:.lyci8 h"':n3' ^r::ulr,'l o:" ~~~e 2CC01 . l n t s of each of these goverruDents.

Further, before a completG picture of central government activity in this region L1 Af~ic:::. ^C9,(1 C~""}3l"c;e9 a con'3'oJ.idated analysis, for all four gove r-nmcrrta LiJ.St 18 p r-e pc::!:'C;

c.

in 1"rhich all inter-government transactions

2. IJI::.a ct:~·, !-.:J-'u:·'.c:·~.l t2.blCD attached to this pane r will show that in . fact ~uch D.~. ~~1:Jlj''Sis classify~.Y}g gOVO:"1~=2G:d"t e xpe ndi,ture both economically and f'uric t Lorrv.lLy lns bOG'1 cornp Lete d ±'OI' tlw ye:._rs 1955 to 1960. Only an economtc e:elysio 1'C.~ pon sibLe in 195L;; the first complete year since the Fedorati on K2f: 8;)" up.

3 _ .1J.1~-; aCCCll"'-<;": of LocaL ['1··~,!10rities (7)lJ.::licipali ties 9 town management boards, etc.) 1':.'._2 !C.0t 1;00;1 pl"OOJSC"C' "8 thorouGhly as have these for the Federal and ~'errl-!;o~ia1 go'.-ernmente arid in the 1961 publication on the'

.'F'eder~tio:UJ J:::,ti,'="1al Ac.cJ01"lts only art e conorm c analysis of local authorities expendi turo 1 ',S pub Ii 'J,s,]. 'I'he problems involved in a complete cross-

c La asi.t'Lcatton of Lo caL gOYern!:le'nt e xpe ndi,tuz-c are riot insurmountable only staff sr.orc":,'·:, in tlee Ce;1"tral Statj,8t':o",1 Office in Salisbury preventing such a detailod a':nJ~,,:'i^c: 'ueing' :l)l~a~ared~ It is intended to rectify this

4- 'I'ne a:~~,~,}'....is o ;' l.AuiI.J':" •.ld8:r.ni a ccounts in t.lu s form began t.ova.rd.s the end or 1958 and. "as cc'"pleted in April this year. One pr-of'e s s i.onaI officer was kept fFlly o ccupi e d c1"1';.ng this pe r i.od wi,tl" at certain times, clerical

1/

(r~e ^dat·_~, i noll~08d. in tbts j.aper- ;J8Ve nOI'1 been re~.,rised and appear in

"Nati.cra L AC00U'.'t:: c~ L,owar;on of Mccte"ia and NyaaaLarid 1954-1961.

assistance for the preparation of analysis sheets and for assisting with the considerable volume of arithmetic involved.

5. All four governments have fiscal years ending in June and as a consequence the preparation of calendar year figures involves a complete economic-functional analysis for each government for a financial year from 1st July - 30th June and another analysis for the first six months of that same fiscal year i.e. 1st July - 31st December. Simple arithmetio provides figures for the second half of the fiscal "'ear i.e. the eix month period January - June. These results are then added to the July-December analysis of the ensuing fiscal year to provide a calendar year total. A formidable task oomplicated in many instances by the writing baok of some expenditures and the re-allocation of other expenditures consequent upon a full audit at the end of the fiscal year.

6. The method of presentation of the analysis was determined by

printing problems b~t,to show that it is quite feasible to produce a format similar to that shown on page 159 of the Manual for Economic and Functional Classification of Government Transactions the year 1960 has been re-arranged in this way for the purposes of this Conference. It was not possible

however to achieve complete uniformity with the table in the Manual and the reasons for not being able to do so will be touched upon later in this paper.

7. In common with Government eVerywhere the four governments in the Federation prepared, before the beginning of each new fiscal year, their Estimates of Revenue, and Expenditure. These Estimates form the starting point for the eoonomic-functional analysis of the accounts. All items listed in these, Estimates are coded - the code list is attached to this paper - and when July-December and July-June information of actual revenue and expenditure become available each actual item is coded as in the

Estimates and transferred to analysis sheets.

8. The analysis of the accounts of government enterprises and extra- bUdgetary general government agencies cannot be dealt with in thie way as it is only possible at the present moment to have access to these accounts When they appear in the Auditor-General's Reports published some 5-8 months

after the end of the fisoal year. A oopy of the analysis sheets used in the economio classification or these acoounts is atta-ched to this paper.

9. In the Federation of Rhodosia and Nyasaland a very determined

.'- .

effort has been made to present an analysis of Government Acoounts using the oross olassification mettod suggested in the United Nations Manual.

S'he Manual givr3s a very thorough treatment of most aspeots of the

classifioa_tiol~"of government accounts and it has proved to be a valuable guide in the analysis produced for the Federation but it has un~uestionably

a number of important limitations. These are ,- (1) it is too long and detailed;

(2) it does not bivD sufficient attention to the practical difficul~i8s

of extracting all the detail provided for or indioate the reasons behind provision for so muoh detail;

(3) it tends to establish an optimum analysis to meet a wide range of contingencios rather than to indicate mdm.mum r-e qui r-emerrt sj

(4)

the imputed transaotions inoorporated in the olassifioation give rise to serious praotical problems some of whioh are not yet overoome in more advanced countries;

(5) the funotional classification provides for the olassification of related administrative expenditure in the functional groups and not under the genoral heading of general administration,

(6) the groups "other sooial services" and "other community services"

appear to be too wido and heterogeneous1 for example, housing is inclUded in the former, whilst a number of large scale integrated development projocts would be classified under the latter;

(7) the implioation that the transaotions of general government agenoies

and even of goverr~ont enterprises should be converted from a

cash basis to an acoruals basis appears to ignore completely the practical problems involved.

10. Despite these limitations the Manual makes a valuable oontribution to the problem of classification of government transactions but as a praotical guide for the use of statistioians working on the subject it possibly presents as many problems as it solves largely due to its detailed approach and oomplexity,

11, Since the preparation of a·general·government account is one of the first prioritiec; in developing a set of national ·accounts, it is

suggested that early agreement be reach"d on a minimum economic functional classification scheme suitable for African countries. Such a scheme would ollsure that the efforts of statisticians would not be dispersed in

exploTatory studios at present necessary.to produ~e the current analysis of general government accounts as advooated by the Manual.

Salisbury,

RhodesiiJ,. and Nyaaa Land 26th I\.ugust 1961

1"....' .

Government: Fed./S.R./N.B../Ly.

•

Re~.i;p1.!t .

Sales _r ^Goods

^and sorvi~es

Regula110ry CrLl'[,es

Value of goods and services aupp Li cd free ^'ItO other- oOV8l'l1I10nt uGEJrJOie's' Value of Oi·111 ac c ount :p~o(luctiol1 of

capital goods Rent recei vr.d

TyT)(; yf J{:L::.,.r!S:-.' 'T::::aci.EJe. ",nterprise/Financi2.1 8J't,~:2;jri c ,;I;.1.lCi llc,,:c_o\ t r~LG.ing errt e1'J)ri se / G\. ;::': ., GO~.,T~;r~ 'r:.ey~t =-Leel~~cJ'"

l, thousand

..

Total n:ceipts;

.quosidi(~S^/ t.rc.r.sf£;:.rs.frolO. CGtitreel goverUDDnt to ontorpriJC8

8 Z

qO---.,...,. ...""-~-~_..;.;...;.;.;....;.,.-_- - - - - o Payments:

o

c< lla:-"es aL!G. salaries

l~';,,_:'::'-...b [u-:c...

;~~.G~'}C^{i QS -/ )} . Purctl2'l,8;' s ot' .g'oods'[j~'Q'-s'_r-vi c(.;~-^'0

( f 0:;::' ci:co 0r:t 0p.,. ., -',:,i 0m~)

]':G1^J ·;;_;;'~f~.~.L ^{'" ..:.} :"".o:luD-..(+)..0"'·'(-/· ·01"""-

l;c,i~ ^L:.:' ",~rr::^{r: i} r:,~:rl">.:; ^(-) (:!'o'iYocol1c'L~~l

( i :t.T, .c:..;·.·J/or ..

l:c~. C'~_"",C-O_:_"~;~,,-iJ ^{, ' ,} G_,(L..Ll,·~::,,'--'r ^Ll1

(emIT' D. )

R8001ptS:

Iraputcd cost of \wrkiLg c~,jJi. cd InlE; r'e ct and eli viUUn(~8 ^-

(a) Intra-govG'nmGn~

(b) Local covernm\.;rJt 8 (~) Othc:c sectors

~ Social l>curity co ntra but.o r s

~ r8r~oris*

o

o Em~loJurs*

o

...^',

..

^{' -.,....,...,:',"} ..^,.-~ ...

_

^....

•

Compuni o ss

OtLcr c,,---,;r:_j~'Jlsol'~/ tl'.:L!.~J::""lj·u~~-._. ~ e.[;01

LGv'ivs" _a~~ CGSG8S*

Vo Lur.ta.ry 'tr-a.ns f'e r-s⁹ ci~'tL; and.

"'do:-JlJ..t_{~ i)~!}S

*

.'_l'- - -'

l;c"L c·_l·rr\~~!Jt 6X11el1;.ll t1XrQ o n rooc~.s arid

::-.:r'.'ic, .: (GOY~ ~'n:,lCf:ot ::~!c ~llcics* )/or~ ^_

L j.:·~_~Y'·:"~.~^{.. , .. \..c".C},^J-+- "~~'~lj~:l ·"JG~~ (Fil-:~tnci.'cJ.,l

'~_<.!-: U) .Le' ~L^.:

(: )

". . .

r..,.i (.:..

ISS

(co:

) )~~l..:..:.n~

F'sl.

Is.

^{E. /N. H.,hy •}

;:J

o o o

SG.:rpluc/deficit on C1;!'ron"t account

.~-'-:'c'.-_Loion f'o r Ut!pl:E;oiation

~,.:~c!. :ct:~cov0ries frot.: otter sectors (specify)

. . .{rot .

• • • • • • • ,. • • • • • • • • " I".

0 • • • • • • • • • • , 11III • • • • • • • • • • •

_~jo~C'J'm-;.L^rJ[; f ^{r o m o} t.hc^r 3';C"tO^{r ' 3 ( s p cc} i fy )

---"--'---_.---~---

r-\,.-;

...

. . . e . .. .. -to . . . .

o

'lO• • <l'<J~ ,

1;c~-c~.r;c ir; ]eH:-;io~; 1iabilities

- - - -

_,1 ,x,C<. I". c ci ved fror. cc;1")"trC:.l

:~··'-'\'-CI"':·~i:1CLts, ~~l~cltHlil~t<

'_~'._ }'(;')~l1'::.t~^{OIl;'; J.,lhl} tr~·~-rj~:;fEJ^T2·

Total :::'_;c8ipt~~~

or~ ;:~ f~..~ ^'-J(.~ 0t: )i ~, ~~1 f0:'!'"'.L...t i.:J:n

L~~l_t

. . . . .cI " . , . ..

. .

^..

..

^...

.

^..

. .

---~---~-

,

.

. . . . iI <I ...

o

10-1

Not incroacL lTI Gto6k~

L(c'~~~J f'v}JQ..J'!7h~DtG to (,tht:.l :,~~ctr)~'~'")

(s nc ci f~ )

...

" 't ,. "

.~" • • • • • e • • • " " • • • • • •

/) III0 ...

rccc:.i"\I"aX 1

I.J~.:,.,.; a:;:c~_:,rt r,~.:-=-t:1..-r'[l;IJ- ~':rG(:)

.. ^'

...

. ... .

...

^{'".... . ..}

^.

^{. . , . ....}

^{. .}

• • • . ' . + "' • • • • • • • • • ~.

L II • • '" ...

- - - , - - - _ . - - -

^_.,,--

z , I.:.1d.i:!'cct 'ICJ..X8S

2~. J·:oto:r vob i.c Lo Li c er.ccs

20. Otl18r

32.

-. 1

j J " 0^{,+ ';~,}.^{",yo' - '}....

Interest and Dividens

3~)⁰ Lt.LlCr

r:,,,:.;- - f . L ...L.+ .",~~

1,,;.:--e .:~__~I_:::':'G\-, ;,_i_.l'L;;

./. '\.j_~j~c:.r .

~'(jirLt.:H'2--' '.::",y Tc;rritori aL Governments

691- 692.

699.

Fr-or .bl':tc.rpriSG3

71.

:)Tl'(J,;iL'

IrJt,_rY!8-1

72. Fro~ Fed~~~l GovernocDt

73. Fr-c^r.. Sh,~,rl of Fc.~_s :.'2.1 Gove rnn8nt Lo ans

74.

?rom TurEitorial '~overrmGrts

0_,./,~

.

J,L '

t;c.

~ ,

• >--.'0 .L' ..

_~.; t ric -+i;;'8

t _rr. borrowing ~ :,:l-' pll.'c,llC c o rr.o r atLor s

o.

nctc,'l-b~)TGDm,]r:;t3 1 rcf1..U10-s, 2.-t; .Tvp:C·:'iJ:r.iGlk' and it.·0~r-

r~()veTllFkilt::.l tTans'vi)c::L^{0 11:J}

020 FTO!: _'~'cr ito'~ia.I Gavel'J:tH D_~~S

03. ^F':C0lJ 81.,at ut0 r.:· 1:.~. c..~ s s

04. !,'rC;:i Local .rutno r-:,,~cs

06. irOl. Govcr~mcnt entGTprjse

07. Fr-or; Z:;;:tr.'l-cjuG.g,,-'ti1:C·Y [cnG~~al ~;0\'Gl'Yir.SYJt aGE:nciu:' 08. Int~r-gov~rnffient2.1

CS'l. Corrtri b u t i o ns 2,llcl approjir-ict i o ns from o^the r ac courrte a n., i'unc s

092. Refunds 099. OthE,r

1. 00:':;(.-,'2.1 ••dnu n.i s t.r-a'ti on

Lo Jofellcc.

1. COLlinl.:,it,; SGrvices

4. Ron.ds and. c,:.ttor,·[C'..ys

5.

Firu protection, wateT 8up}ly Qnl silDitatlon

G. Oc;;,:r cornm-rnit.y sor-vi c oc

10. }-=ousirg

11. Oth';;,y Soci~.l SOTvices

c: ons t J"i;"CtioYl

19. Gr[~tui'ti e s

20. Public v.oi-l..s YJ.v.o.

21. O'the r

-

.. TABLE .1.- CUR&;NT ACCOUNT OF C~rTRAL GOV'::;RN1',WNT

.I:, thousand

1954 1955 1956 1957 1958 1959 1960

Revenue:

L Direct Taxes~

(i)

Income tax (i.i.) .. Poll tax

(iii) Social security contributions (iv) Levies

28~919

39,926·

43~621

1,J99 1,512·

1~906

490 523 540

500 599

.894

51~261

42,608

1~902 2~6'75

600 668

1 ,_~8.9 1,444

37~473

2,617 872 1.,41.7

42,270

·2,465 878

1~9B8

Total:

2. Indirect taxes:

9,528 13,292 15,120 1,177 1,235 1,682

·944 271

1,639 596 583 29'7 (i) Gustomsand

~xdse

(ii) Customs duty on motor spirit (iii) Post Office surplus

(iv) Stamp duties and fees (v) Entertainment t~x

(vi) Motor vehicle licences

(vii) Business and trading lioences (viii) Transfer duty

(ix) Other

'7,044 1,218 420 184 657 3'70 464 197

670 758

172

216 803 1,174 505 495 524 598

288 311

836 221 1,198

517

744 .362

14,089 14,295

2,295 2,775

23 88.3

258 1,412 566

~64

438

,.

15,892

3,040

289 988

255

1,1'31

642

481 214

To tal:

3. Lncome from property:

10,554

13~667

18,0'79 20,680

20~628

21,400 23,592

23 209 393 200

9,100

11,621

13,511 15,533 (i)

l1.ent

(ii) Hoyaltie<;

(iii) AppropriatcQ ~rofits of governrn8nt enterl)risE;

(iv) Intu'cst

864 895 831

2,2982,685 3,857

1.3

5,405 6,324 9,041

797 836 2,830 2

j

l 02

891 938

2,984 3,444

Total~

TABlZ 1.

-

CURR.,lJT ACCOlINfJ: OF C..:l}I'rIUtL GOV3ffiHGNT ( COWl'^ID. )

1954 1955 1956 1951 1958 1959 1960 4.

^Transfersg

(i) Local· authorities 101 -"-57 ^{204 14}

(li ). Persons

815

1'79 731 614 713

918

.130

(iii ) Public corpora'ti.orrs 350

437

⁶³⁴ 571 378 179

19

(iv)

^Abroadg

(a) Customs settlement

2,065 1,137 74 15

^{1 128} 83

(b) Other I?OO2

1" 157 1,001 765 559

314 19⁶

Total: 4,232

3,617 2,597 2,154 1,815 1,659 ^1,628

5.

^Total

54,614 69J148 81,366 91,036 84,606 83,211

92~936

.t!.ixpenditureg

6.· Current oxpenditure on goods

and. services

30,351 34,174 40,955 45,956 49,621 55,207 60,807 7.

^Less~ Fees, sales and recoveriEs

3,265 3,609 3,673 3,975 3,923 ·4t944 5,24

⁰

.:) Net current expendi ture on

u.

goods and services

27 ,086

30,565

37,282 41,981 45,698

50,263

55,561·

9, Subsid.ies~

(i) Agri cuI tura1 2,124

2,911

2,143

3,662

4,120

1,966 2,559

(ii) ethel'

255 357

^{2]0 510 .}29}

481

160

Totalg 2,979

3,328

2,413

4,172

4,449 2,447 . 2,119

10.

Interest on d.ebt ;

(i) Net by P"deral Government 2,040

3,957 4,011

3198 2

3,891 3,791 3,54

¹ (ii) Other

.. 3,· 278

3,601) 41 ²¹

5 4,9

^{14 6,003} 7,910 10,447

70"J.1_~ 6,118 :(, j62 8,226

8,896

91

894

^11,701

13,988

1L 'J-'ransferG~

( ._{\ 1 "}'\ Lo ca.I authorities 1,405 1,715

1,871 2,666 2,676 3,280 3,098

(ii ) Persons _1~154

Id67

^1,923

2,193

2,110

2,575 2,758

(ii.i) ^{·,duGat i onaI} bodiC2: 1,374

1,955 1,990 2,283 2,585 2,472 3,201

I . '.

Othel' non-profit maki ng bodies 667

952

1,004 1,087

1,149

1,150 1,500

\lV}

(v) fublic corporations

.,

3

9 432 293 230

"-

(vi) ·Abrroad~

,jOl,)' Customs set':.18rnent 511 31'2

23

48

99

^{US 36}

(b) ether 20

90 98 100 94 96 108

~'otal~

5,131

6,453

6,917 8,386 9,205 9,984

^10,931

TABLe; 1. ., CURfu;lJT ACCOljNl' OF CENTI,.AL GOVERNM~NT .(COllT'D.)

1954 1955 ·1956 1951 1958 1959 1960

'1'0taI current e xpe ndi,ture

41,314 41,908 54,838 63,435 69,246 14,395

83,20~

13. Current surplus

13,360 21,840 26,5 28 21,601 15,360 8,882 9,

B~

l~. 'l'otaL

54,614 69,14881,366 91,036 84,606 83,211

^92,92,G

'IJiiBLD 2. - CAPITAL ACCOlJNT OF CBNTRAL GOVERNMEN,T

1954 .1955 1956 1957 .,1958

1959

¹⁹⁰⁰

'. ~~_oi-~;ts ~

Current surplus 13,360 21,840 26,528 27,601 15,360 8,882

9

'73..

r.o a n recoveries 3,656 3,768 4,3 0

5

^13,964 5,597· 7,088 'L:¹~.:,

".:cterna1 borrovTing 18,262 11,4.31' '4,022 2,403 16,417 15,726

4.

Internal borrowing 8,410 8,lB8 1-5,515 . 9,508 14,633 ²⁰

,

^P'p'. ~6 ^{. i'"}

5- Other capital receipts 245 371 411 401 434 495 5~·~;

c. Net ss..les of tax reserve

certifica tes -355 -880

66 252

142 -124 ^L.,J

7~ Net short-term bo r-r-owing on

behalf of public corporations 9,587 4,098 5,044 ^{- 2.; JU' , y}

p Het deposits -1,316 -5,820-101 :306 -12°°6 5,205 -799 ^.3 1('

U, Il _~I~_.\

9.

^Toti:i1 42,262

38,898

39,941 62,710 61,886 57,185 4^{2j J '} ._--

~'l?lUonts~

2<J, Gross capital formation:

(i) Land purchase 22 131 170 203 239 124 :') :;.1

(,11

..

) _Land improvement 440 581 747 1,092 833 800 1.9OS;

li.:.i) Building and works 11,717 14,891 16,131 19,763 17,825 16,100 18⁹~':'

'. ) _Plant, machinery and equipment 2,208 1,678 ^{2,10 2}

2,472

^2,012 21 6 9 1

,

-

\::J..v _{., ,f_?'}

To taI ~ 14,393 17,281 19,210 23,530 20,909 19,715 23,^{t .~"t}

1J_ , Loans:

I . ) Local authorities 5,057 4,037 5,523 8,122 6,131

5,537

^)~;')

... 1

(Li) Government enterprise 1,240 1,622 2,450 29 6 5 8 2,686 1,472 ^{..:.)~'- ..r.: ,i •}

( i.¹j ) Public corporations 6,III 11,206 17,802 15,040 16,932 12,073

L

9 6 6 0

( i ',' ) Persons and non-profit

making bodies 165 280

169

298 210 lOS ^{-- --._-}

(v) Industry 798 833

557

^{4,686 232 50}

Total~ 13,371 17,;;/78 26,501 30,804 26,197 19,237 ^{16~ 2~;q}

12, Loan repa.;yments~

I" ) Intornal 6,44² 2,508 3,400 3,957 4,754 7,934 :1, ']/ _

',..1.

(ii ) External

919

903 1,364 1,192 1,430 1,821 _:"."'~"""^{1 . (.}

Total~ 7,361 3,411

4,764

5,149 6,184

9,755

^{-1I , J. : -}

TABLe 2 . - CAPI~'AL ACCOUNT OF CEUT'RilL GOV:';RN!'~NT ^(CONT'D:)'

1954 1955 1956 1957 1958

1959,_~~o

13, Net short-te~m lending to public.corporations

14.

Increase in investments

15.

Decrease in floating debt

16.

Increase in cash balances

17.

Total'

- , - _..

9,587 4,098 5,044 -2,301'

-1,858 6,364 -2,610 -4,015 2,269 1,628 56

858 -415 -1,452 -6,582 6,853 -82 -1,608

.

8?~.~7

.,5,661 -6,412 4,237 -4,624 1,888 -888

42,26238,898 39,941 62,710 61,886 51,185 42,333

TABLE 3. ~ CURRbl.JT EXPEHDH'U1lli OF CLliTRAL GOVERNMC;NT BY Tn'E OF SERVICE

*'

^thousand-

-

^_...---

1. Currsnt expenditure on goods and

servioes~

1954 1955 1956 1957 1958 1959 1960

Salaries·

Other

Total,

2. Less: Fees, sales and recoveries

15,109 q,665 20,792 24,53427,463 30,545 35,083 '<

15,242 16,509 20,163 21,422 22,158 24,662 25,724 30d51 34,174 40,955 45,95649,62i~io·r60~801--

3,265 3,609 3,673 3,915 3,923 4,944 5,240

5,002 4,443

25 39

3.

Net current expenditure, General administration Defence

Justice and police Roads and waterways

Fater supply, sanitation and fire protection

Other ccmmunity gervices

Education Health

~~cial security and special welfare services

Other social services

Agriculture and non-mineral resources

Fuel 8-11d powe r

Other Y.l.ineral resources, ^mallU-

factur~ng and construction

~ransport and comm~nications

Oth2r economic services Public vo rks , r.. e. s , Unallocable

21,086

· ..

· ..

· ..

· ..

· ..

·..

·..

• , e

30,565 3,862 2,170 4,096 1,602 518 645 4,498 3,897 98

1 2

4 2,883 10 549 606 394 2,553 1,460

37,282 4,843 3,513 4,853 2,432 601 651 5,525 4,088 116 309 3,116 56 736 586 375 2,828 2,054

41,981 5,413 3,561 5,460 2,586 883 171 6,235 4,985 191 197 4,285 44 889 699 342 2,686 2,74 8

45,698 6,182 3,965 5,694 3,129 740 9°5 6,703 5,384 259 161

544 645 313 2,859 3,18B

50,263 6,411 4,281 6,191 3,107 691 952 7,713 5,578 314 129

930 1,295

541 3,4D6 3,642

55,567

7,On

5,n8 7,603 3,106 702 995 9,050 5,818 319 250 3,879

30 1,176 1,469 584

3,433 4,238

'lA:GLE 3. - CURRENT I;XPENDlTURE OF CENTRAL OOV::;~mDr:::;NT BY TYPE OF S~RVTCB

(COWl' 'D.)

1954 1955 1956 1957 195b

1959

^196C)

:ju',~c~iliOG ~

.1.£,'ri cu1tu re and non-mineral

resources 2,7 24 2,971 2,143 3,662 4,120 1,966 2,559

Other 255 357 270 510 329 481 160

Interest of debt 6,1l8 .7,562 8,226 8,896 9,891. 11,701 13,96°

C.

1'ransfers~

(i) ^Persons:

Ora tui ties 48 119 232 184 169 220 184

Social security and special

"c1fare ^services 42 924 1,337 1,492 1,525 . 1,614 . ^1,8~'(

J.::;ducata ori 46 106 119 143 155 180 21;;

Health 107 103 158 292 229 377 3CS

Agriculture 16. 17 20 10 11 ¹⁰

Other _.

•

,-~_.•• 99 65 62 82 1]3 7J

'-'-

Total: 1,154 1,367 1,928 2,193 2,170 2,575 ^{2, '-r58} (ii ) Local authorities:

General administration 100 103 123 193 157 121 1C5

Health 1°^{/ 65 118} 145 139 195 194

Agricul ture _••• 100 16

Roads and \la terwa,)"f3

· ..

^{410 495 634 595 627 679}

Social security and special

He1fare services

· ..

^{47 35 33 69 167 97}

Other social services

·..

^{94 121 146 168 5}

Local authorities, n.e.s. 323 996 979 1,415 1,532 2,165 2,023

11^'0tal~ 1,405 1,115 1,871 2,666 2,676 3,280 3,0)3 (iii ) iducationa1 bodies 1,374 1,955 1,390 2,283 2,585 2,472 ³9201

'1-".3L'; 3. - CURRbNT o;XPJONDITURli: OF CENTRAL GOV-iRl'n'IC:NT BYTYPB OF SERVICE (CONTtD.)

1954 1955 1956 1957 1958 1959 1960 LV)

Oth"r nors-p r-oI'I t making 'bodies:

-~_;ducat i cn

101 124 146 189 218 165

12~.1

Social s eou ri ty and special-

'.ielfare services

383 391 290 301 333 418

482

Other social services

6 44 76 102 80 46 49

Hea I th

... ²⁸³ 341 350 373 390 426

Othi,r

... ^{110 151 145 145 131 354}

Total:

66'7 952 1,004 1,087 1,149 1,150 1,5CO

(v) i-ub Lic corpo ra tions

2 3 9 432 293 230

'\ vi. ) Abroad,

(a) eusto:ns settlement 511

372 23 48 99 U8 36

(b) Other

20 90 98 100 94 96

¹⁰⁸

-7 _ _~lotal current expenditure

41,314 47! 908 54,838 63,435 69,246 74,395 83, 205

·TABLE 4.

-

^CAPITAL El~ENDITURE OF CENTRAL

c

OVEHi'H1Elf'l' BY TYPE OF SERVICE

:; thousand

1954 1955 1956 1957 1958 1959 1960

, ,01'OSS fixed capital formation,

..

Genp:r.al adm i.nr s t.r-a tion 164 503 541 457 646 1,166

Defence 247 427 548 406 209 141

Justice and police 504 137 1,321 ,1,519 1,777 2,053

Roads and waterways 4,048 5,203 6,420 5,5 68 4,685 6,029

via tel' supply, sanitation and

fire protection 1,043 856 962 888 726 1,176

Other community services

...

675 :t,030 833 801 765 975

, 'Ed\lcat Lon

~ .-..,

2,237 1,927 2,129 2,418 2,620 2,902

'JIea1th .. 1,010 1,270 1,625 1,180 650 581

Social security and special

welfare services 17 20 27 182 243 71

Housing 2,179 2,032 2,214 1,549 1,170 776

Other social services 65 96 110 46 58 ll7

·Agricul ture and non-mineral :resourcoo·, '.,. ^{," ,} ..^{, ' ,}.._-., . 1,279 1,782 2,635 2,Hl 2,880 4,043

Fuel and power 1,063 421 378 928 1,391 990

.

.

^.'- ^{I ' " .}

, Otlier'mTti'eraJ. resol;;"ces, manufactur-

inE and .constru~iion

...

^{61 109 222 137} 44 4°·

Transport and communications 646 976 1,244 957 329 935

Other economic s erv'i.ce s 23 25 42 29 6 3

Fub Lic vrt)rks, r.:..€.s. 1,766 1,534 2,068 1,568 1,454 1,606

Una Tl o c'ab Le 254 262 2ll 165 62 8

Tota1; . 14,393 17,281 19,210 23,530 20,909 19,715 23,607

.

^Loans,

,

) ^.

, 1 Public

co'rp'ora::rions

^g

Agriculture and. non-mineral

resources 1,986 3,1)5 3,538 1,441 1,217 809

fuel and pow ar 3,353 8,136 6,267 7,483 6,152 4,864

Transport and communications 5,598 6,330 5,198 7,963 4,675 1,968

Other

...

^{269 181 37} 45 29 945

Total:

s.rn

1l,206 17,802 15,040 16,932 12,073 8,666

TABLE 4. - CAPUAL EXPEIWITl.iRE OF CENTRAL GOVERN/fLi:HT BY TYPE OF SERVICE (CONTID)

f, thousand

, 1954' 1955 '1956 1957 1958 1959 1960 .

(ii)

Local authorities:

Roads and waterways

17 92 35 44 ^{2.3 27}

Hater supply, sanitation and

fire protection

... ^{28 27.3 126} 1.35 330

Education

.38

Housing

21 405 1,850 670 1,040 1,241

Local authorities, n sess ,

3,999 4,928 5,964 5,297 41301 3,651

Total:

5,057 4,037 5,523 8,122 6,137 5,537 5,299

(iii) Industry

798 8n 557 4,686 232 50

(iv) Persons and Don-profit

making bodies

' 165 280 169 298 210 105 112

(v ) Government enterprise

1,240 1,622 2,450 2,658 2,686 1,472 2,222

Total loans,

131371 17,978 26,464 30,804 26,176 19,237 16,299 3.

Capital repayments

7,361 3,411 4,764 5,149 6,184 9,755 7,174 4.

Net short-term lending to public

corpora tiona

9,587 4,098 5,044 -2,307

5.

^I:lcroase in investments

-1,858 6,364 -2,670 -4,015 2,269 1,628 56 6.

Deorease in fIca ting debt

'858 -475 -1,452 -6,582 6,853 -82

-1,60£1

7.

In c.r-ea s e in cash balances

8,1'37 -5,661 -6,412 4,237 -4,624 1,888 -888

0 Total

42,262 38,898 39,941 62,710 61,886 57,185 42,333

u.

TABLE 6. - CURREnT ACCOUNT OF THE FEDERAL GOVERNMENT

±, thousand

1954 1955 1956 1957 1958 1959 1960

Revenue

1. Direct taxes:

(i) Income tax

14,302 21,189 23,499 27,341 22,485 20,230 22, ll7

(ii) Levies

100

III

163 298 238 348 422

Total: 14²L!-(;?~;,~.J

23,662 27,639 22,723 20,578 22,';39 2.

Indirect taxes:

(i) Customs and Excise

6,120 9,528 13,292 15,120 14,089 14,295 15,892

(ii) Post Office surplus

23 289

Total,

6,120 9,528 13,292 15,120 14,ll2 14,295 16,181 3.

Income from property,

( a)

Rent

59 148 169 2ll 282 355 416

(ii) Interest:

(a) Southern Rhodesia

Government 77

202 330 446 708 1,000

(b) Northern Rhcdesia

Government

94 219 296 521 823

(c) Nyasaland Government

39 66 93 164 265

(d) Other

2,260 3,602 5,318 5,627 6,941 7,803 10,194

Total:

2,312-2.&27 5,822

~l..-8.-,.o5_iL

__

9,5.51~12-,638

(iii) Appropriated profits of

government enterprise 13

23 107 291 98

4.

Transfers:

(i) Persons

45 48 17

(ii ) Abroad:

(a) ^Customs settlement

2,065 1,137 74

151

128 8)

(b) Other

66 45 150 98 74 ^{83 40}

Total:

2,131 1,227 272 98 242 211 123

5.

Reimbursements from other governments

ll8 636 471 655 499 571 625

6.

Total

25,103 36,518 43,519 49,988 45,741 45,497 52,264

TABLE 6. - CURRENT ACCOUlifT OF THE FEDERAL GOVEliI'TMENT CONTtD

'f, thousand

1954 1955 1956 1957

. .- ,

1958 1959

1960

u . LASS: Fees, sales and revoceries

>. 7':etcurrent expenditure on good.s and services

, c Current expertditur'E:)

on

goods and

80rvices

6,788 15,924 18,738 21,929 23,731 25,760 2c,88c

A29

1,734 1,735 1,837 Ij97

⁰

2,309 2,29!

5,959 14,190 17,003 20,092 21,761 23,451 26,588

}:'. 8ubsidies~

(i) Agricultural (ii) Other

. > Total:

11. Ihterest- 'On deb-t:·

1,1.24 23

~''e ,

2,818 2,003

'",";-"'.'..' :,-'. .

129 182 2,947 2,185

3,6~?

448

4,065

231

1,928 337 2,265

2,553

3

2,5..'22.

76 76

66

:'8I~ '~. 5' .

20 3,957 4,011 3,982 1,170

_1~722

-

2;400 5,

2/;t1;:5';-S14

;6~z#62

44

42

65 . 5

3,891 '3, 791 3

,4 ⁶

4 2,328

7,464 -. 9,166

42

43

279

15255 825

767

230

3,541

7%82~

11

₂

44-7

....

28~

1,227

607

504

293 146

1,012

612

544 426

·-147" .

1,057

: 543

498

8

~:.i9 .. _-

--6.5-,----120 ..-

148 434 845

67 358 421,

.. 148

392 501

2,840

42 3,004 (i)

Southern Rhodesia Government

(ii)

Northern Rhodesia Government

(iii)

^On behalf of territorial governments

(iv) . Other

Total:

12 _ .Tt'ansf'el'sY· - - .

(:d. 'Lo.Q.aJ.'"authorities.

(ii) Persons

(lii) Educational bodies

(iv) Other non-profit making bodies

(v)

Public corporations (vi) Abroad:

:'6, lotal

15, Current surplus

1_3. ~:eimbursemen t to other Governments 14. Total current expenditure

( vii) Nyas'aland - Gov eenment·

Total~

U8 77

99

72 48

8,5 137 23

89 218 372

83 511

16

909 1,704 2,217 2,523 2,911 3,108

3,49~

7,282 3,569 4,662 4,606 3,826 4,204 4,G02 18,301 27,621 31,881 37,753 40,258 42

9194 48;883

6,802 8,897 11,638 12,235 5,483 3.303 3,381 25,1

⁰³

36,518 43,519 49,988 45,741 45,497

52J264

Cust.cms settlement Other

(a) (0)

TA.BLE 7. - CAPITAL ACCOm~T OF' THE F.:::~)LRAL GOVERNMENT

... '._._~ "-.__ ,. ..~ thousand

1954 1955 1956 1957 1958 1959

-,j .

.Cur.r.en-t .surplus Loan recoveries External bor-r-oving

6 802-

,

^...__...

596

15,022

8,897

~1,638

12,235 5,483 1,::::62 ,1,900 ·6,694' 3,305·

10,659 3,129 1,534 15,525

3,303

3,2 64

14,645;

10,257

12,432

13,527 20,275 14,44~

4, Internal borrowing:

(i)

From territorial governments (ii) Other" .._.- ..

1'~807 -- 3-;-896-'

80

7,688

1,200 1,OCC

7,768 11,457 12,432'

13,521

20,275

15.44~

5.

Other capital receipts

G. ~et sales of tax reserve certifioates

-355

23

-880' - j "

66

40

252

40 14,2

64 -124

60

116

-,

I • Net short-term borrowing on behalf of public corporations

Uet d~posits,. advance s , etc.

'. ~",.. ~, •.. '_.-.0" .

Contributions to sinking funds by t erri

i'o-rl,H

gove!'nmemts' '. -- ...,. - Total

9,5 ⁸⁷

4,q~8

5,044

~2,3C7

-782

290

1,312

-2,225 1,89~

1,349 -321

!

- '- 'n._

38 101 87 148

³²⁴

26,986 27,996 29,56} 40,650 ~4,l06 47,968 26:621

1.1, Gross capital formation; ^{" f - • •}

( i) Land ' 1

7 ,',- -44

^{1 ' .: 38 26 'If;}:;

141

(ii) Building and works 3,001

5,188 5,040;

:'5,128 5,225 3,972 5,94/~

~

(iii) Plant, machinery and equipment 119

409 873 865 740

825

842

( Iv ) Other development

81 813

214 214

)68 644

_55.~

Total:

'3,201 _6,427 6,171 6,245 6,359 5,456 7,477

..

^,

TABLE

7. - CAPITAL

ACCOillrT OF TH~ FEDERAL GOVERNMENT (CONTIIJ)

~ thousand

1954

1955 195,6

. ;1.957 _l25~"

1.959 ¹⁹⁶⁰

12. Reimbursement for capital works

Undertaken by territorial governments

1,330 1,309

1,702 2

,3.5 6 1,527 655 507 13.

Loans:

(i) Territorial governments

3,750 5,691 3,159 3,000

8,403 14,323

5,605

(ii) Govarnmerrt enterprise

900 1,027 959 1,548 2,004 1,141 1,399

(iii)

J?ub1ic coz-pora

tLona' 3,219

9,965 16,965 .14,528 16,453 11,170 7,506

(iv) Persons and non-profit

making bodies

60 114

112

162 45 52 49

(v)

Industry

124 547 267 134

Total: _~,,05.3

11,344 22,062 19,372 26,905 26,686 14,559 14.

Redemption of debt:

(i) Contributions to sinking funds

on behalf of territorial Govts.

725 1,080

1,024

986 1,027 1,043 982

(1i) Capital repayments:

(a) Territorial governments

2,132 39 39 773 ₃₉ 1,239

1,039 (b) On behalf of territorial _. ,

govermnen t debt

1,523 2,553' 2,024 3,867 3,588 2,576 3,280

(c) _Other 120

497 583

_59?

54

⁶

1,817 '1,736

Total:

4,975 :)',689 2,646

5,232

4,173 5,632 6,055

- ,

.

Fat short-te::Offi lending to publio

c.or.pc'ra tions

9,581 4,098

5,044 -2,307

" .

Den'ease in floating d.ebt

-841 -275 -1,106 -4,058 3,105 -341 1,862

..L~,c

l '7 Increase in cash balances

9,543 -978

-2,936

930 -),088 3,793 -2,514

...L I II>

--~\

.

^Total

26,986 27,996 29,563 40,650 44,106 47,968 26,621

TABLE 8. - ,CURRENT EXPENDITU:,E OF T:i.:o f'joDERAL GOVEmrNEl'1T BY T'[.PE OF SERVICE

" thousand

1954 1955 1956 1957- 19581959 196C

376 592

150

1,186

1,549

376 5,553 5,812 88 1,593 3C 408

551

14

²

1,107 1,318

391

4,765 5,524 8'2 1,477 19

178

527 121 975 1,138 391 4,439 5,298 79 1,438 21

129

513 543

304, 4,043 4,903

71 1,513

44 400

444 147

633

514 176 3,299 4,013 67 1,335 56

242 292 460

151 597

123 2,991

3,831

55 1,045

10

. ..

...

..

^'

.

· ..

·..

3,700 8,352 9,86812,675 13,773 15,192,17,25';

3,088 7,572 8.870 9,254 9.958 10.568

11.63,~

6,788 15,924 18.738 21.929 23.7.>1 25.760 28,88::

:"829 -1,734 -1,735 -1,837 -1,970, -2.309-2.29, 5.959 14.190 17,003 20.092 21,76123.451?6.581

1,098 1,791 2,100 2,538, ,2,527 2,541 2,710 3,513 3,561 3,965 4,281 5,771

525 615 667 647 859 96c

Total, Other

Health

Public works, n.e~s.

::?~nsion contributions _~Y gover-nment

Other social services

Agriculture and non-mineral resources Fuel and power

Other mineral resourc'8s, manuf'a e trurc- ing and construction

, 'Transport_•

a~c. Cor.2m~'ica

_{r •} ^tLons_•

,,: Other, econornic.,gervices

1.

Current expenditure, on goods andsetvices:

Salaries

2. 'Less,' Fees, sales and' recoveries

3.

Net current expenditure:

General administration Defence

Justice and police Roads and waterways ,0thercol1lmunity" services

Education

/~. .Eubsi.di e s~

Agriculture and non-mineral resour~es

Transport and communications Other

1,124

· ^.

^"

..

^,

2,818

112 17

2,003

111 71

3,622 4,065 1,928

325-

189--

337

123 42

2,553

3

Total,

1,147 2,947 2,185 4,070 4,296

2,2 6

5

TABLE 8. - CUR;-;ENT 3XI'',iNDIWd-C OF TED FE!ll'HAl GOVlJRm.IENT BY TYPE OF SERVICE (CONT' D)

±, thousand

1954 '1955 1956 1957"1958 1959 1960

:) .

Interest on debt,

Southern Rhodesia Government

76 76 76 60 44 42 42

Northern Rhodesia Government

46

G

5 20 65 5 43

'Onbehalf of territorial governments

2,

^CJ40

3,957 4,01l 3,982 3,891 3,791 3,541

Other

42

^-r

,170 1,722 2,400 3,464 5,328 7,821

Total:

3,004 5,211 5,814 6,462 7,464 9,166 11,447

r Transfers:

< ,

(i) Per aon s s

Pensions

168 530 603 614 596 625

Gratuities

19 10 6 65 27

Education

41 99 110 136 147 171 218

Health

107 103 158 292 229 377 369

Other

64 28 16 16 18 16

Total, lL8

434

8L5

1,057 1,012 1,227 1,255

(ii ) Local authorities,

Health

19 65 E8 145 139 195 194

Other

2 2 7 ^{. 87 85}

'I'o taLr

19 65 120 147 146 282 279

(iii) Educational ~odies

67 358 421

_54.1

612 607

8?~

(iv) Other non-p:::'ofit making bodies,

Fealth

... ^{283 341} 350

373 ³⁹⁰

4&6

Other social services

20 40 46 54

⁸

8

Other

... ^{89 120 102 117 106 273}

Total,

148 392

_S°l

498 544 504 767

(v) Public corporations 8

426 293 230

TABLE

8. -

CLnlnl!fT EXPElmI'l'URE OF THE FEJEHAL GOVERNHENT :BY TYPE OF SERVICE ( CmTT'D)

'to thousand

1954 1955 1956 1957 1958 1959 J960 (vi) Abroad,

(a) Customs settlement 511 372 23 48 99 118 3{

(b) Other 16 83 89 85 72 77 ^9c

Total, 527 455 112 133 171 195 13L

(vii) Nyasa1and Government 218 137

7· Reimbursenents to other governments,

General administration

· ^..

^{35 295 319 158 38 23"-}

Justice and police 11 57 45 19

Roads and waterways 770 2,159 1,999 1,935 2,513 2,761

_i ','

Other community services 76 227 174

Other sccial services 53

Agricul ture and non-mineral resources

5

^{15 4 1 13 1~}

Fuoland power

· ..

^{19 138 37 16}

Transport and communications

...

^{24 302 299 110 192 14;.}

Rent 400 394 404 414 402 66)

Public works, n^se^ss ,

· ..

^{480 584 709 637 364 42,1}

Unallocable

· ..

^{1,768 610 515 462 666 569}

Total, 7,282 3,569 4,662 4,606 3,826 4,204 ^~,80?

--_._-

8. Total current expenditure 18,301 27,621 31,881 37,753 40,258 42,194 48,883

TABLE 9.- CAPITAL EXPENDITURE OF THE FEDERAL GOVERNMENT BY TYPE OF SERVICE

£. thousand.

1954 1955 1956 1957 1958 1959

296 33 237

221

7,477

31 30 1,822

Sel

3jC3 141

281

1,72.3

15

691 1,G17 16

269 745 17 .203 209

167

835

5,45

⁶ 66

69

1',530 648

319

32

44 287

54

559

75² 44

6,359

48 58

'l~386 1,165 252 26

71 279 : '. 2.7.

~'.,

. -t.3,',,'.

548 406.

141 139

730 1,077

72

614

684 59

~6

116 :h180

1,563

165 60 162 5~

6,245

49

427 91

.:91}·

,;'; 6'8 .

744

609 11 76 30

1,561

1,241 252 53 65 55

6,111

, 31'

358 427 143 1,712 .

1,008 217

38 .'.\

112 716

• ••

•

•• ...

•

•• . ...

• ••

•

••

'.,

•••

... :" 57

16

•

••

• ••

· ^.".

· . ^,

· . ^,

·. ^,

36

247

154

• • ,t, • 1,155-

....---^._~.'~---....'_.,.

3,201 Total

^I

jk.[e no«

JR8 fixGdcapital formation:

Xl!.Gral adminis tra tion

.'-ther social service.

ccriculture and non-mineral reeourQes

ji:.~l.;1 and power

~,'th8r mineral resources. manu;f'aQtw.

i 'lg and construction

"l'CJ..nsport and communi.ations

.. ...,_....

hater supply, sanitation and fi:::'e pr<;>tection ,.

ther community services llucation

Ileal th

.j"usti oe and pol i.ee Hoads and waterways

s.

__.tursement for capi1al 'WorlqJ

~,lL:rtaken. by territorial governmant@l

~)0,).,ds and wa.terways

.. :: t.".... .'.. ,.. _

rL'ansport, . . _,~nd communioations ... Tota.ll

••• ^1,070 1,536 2,015 1,120

655

^jD7

...

· ^{. ,}

^{239 166}

³⁴¹

⁴⁰⁷

1,330

'·1,309'-']:,"10² 2,356' '1';5 2

7 655

507

'I'A..BLE 9.- CAPITAL EXPENDITURE OF THE FEDERAL GOVERNMENT BY TYPE OF SERVICE (CO.i'IT;n)

£. thousand.

1954 1955

1956

1957 1958 1959

: 'tis: .

(v) Persons and non-profitm~king

bcd i.e's .• t • • . '

"~~IDp~ion of debt:

(i) Contribution to sinking funds on behalf of territorial

gove^l'run e rrsa

~:.i) Capital repayments:

· ^..

^{~ .,}

725.• 1,080 l-.,024 986..

h0

²⁷ 1·~043 982

a,

732

..J:t .... ',:

39·

• ⁷⁷³

. .09.

^{.1.,239 1,039}

, \ . . . . . '

· ..

·

^,

^.

~.•_~.~1,334 2,807 3,310 1,06] 343 674

•• _.• 3,033 7,828 6,020 7-)423 6,152 4,864

. ..- e •eO • •

5,

59

8

6,3.30 5,198 7,963- 4,675 1,968

3,219

9,965 16,965: 14,52816, 453;

ri ,

170 7,5⁰⁶

· ..

124 547 267 134

• •,i. 6V' • 114 112 162 45

52

49

.. _· ..

5,605

1,393

3,280 '1,736

:>,ati1-l·

J,58&.2,576 59?, •. 546", .1,817 2,024.

583 1,541. 2,553

I2,Q . 497

3:,750·' 5,691 3,759 3,000 8,403 14,3²³

c .~_. . . .H. . . ..,~.'. . . • . _ • • • _ . _ . , . . . . 1>...- ... . __ ._.. ~ ~,~,~.

900 1,027 959. 1·,548·.2,0041,141

To terI'i torial governments On behalf of territoriar government debt

Other (0)

(a) (b)

Fuel and power

Transport and communic~tionq~

Total:

Industry

'l'erri torial gov.-ernments Govcrnm8nt enterprise

P~blic corpo~ationB'

Agricu1t\lre and non-mineral resources

l __.L ) . . \

, I

. - I

Total:

2,646

^,6,055

;'crease in cash balances in floating debt

~rease

. ) tal

net 'l?hort~ferm lerid·in~~6.pub~~d^{__ . .. __ _ i} ;.;~ 8

·''':cporations .' - _9'L5.~ 4,09 5,044 -2,307

-841 -275.~J,;,106 ~4,.,058 ^{)',105 -341 1,862}

.9.,543

^I -978 -2,936 930~-3,088!.'..3,793 -2,514 .' ~. ~•.• _ ••••. ,)_ ,. ·26,986 .27,996.,_ •• _.~__ • ,_0 . . . .a_..__^,~._..^",~... 29,5634(/,~.59.44.,l06 47_968.26,621