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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 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.

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1

E D I T O R I A L

Mr. Jean Pierre ELONG MBASSI Secretary General,

UCLG Africa

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.

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.

(4)

2

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

(5)

S U M M A R Y

3

T h e S t a t e o f L o c a l F i n a n c e s i n A f r i c a

SOUTHERN AFRICA Lilongwe

Rumphi Mbelwa Nsanje Mwanza MALAWI

CENTRAL AFRICA Kaga-Bandoro Bambari Bossangoa

CENTRAL AFRICAN REPUBLIC

WEST AFRICA Porto-Novo Pèrèrè Glazoué Bembéréké Cotonou Kalalé N’Dali Nikki Parakou Tchaourou Sinendé BENIN

Ouagadougou Ouahigouya Bobo-Dioulasso BURKINA FASO

NORTH AFRICA Rabat

Kénitra Marrakech Agadir MOROCCO Nouakchott Rosso Boghé MAURITANIA Port-Louis

Quatre Bornes Curepipe Beau Bassin-Rose Hill Vacoas-Phoenix MAURITIUS

Brazzaville CONGO N’Djamena CHAD

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

Sousse Kairouan monastir Tazarka Raoued TUNISIA

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

64

3-11

12-16

17-32

33-55

56-63

Ezulwini SWAZILAND

Southern Africa West Africa

Central Africa

East Africa North Africa

African Continent

(6)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances Southern Africa SOUTHERN AFRICA

Lilongwe

4

826 614 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MALAWI

(7)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

Southern Africa

INDICATORS AND RATIOS DOLLAR EURO

MALAWI Mbelwa

MALAWI

5

798 567 INHABITANTS

Rumphi 27 988 INHABITANTS

(8)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances

MALAWI

INDICATORS AND RATIOS DOLLAR EURO

Southern Africa Nsanje

Mwanza MALAWI

6

262 0353 INHABITANTS

385 810 INHABITANTS

(9)

Monitoring of local finances Southern Africa

7

MALAWI

INDICATORS AND RATIOS DOLLAR EURO

INDICATORS AND RATIOS DOLLAR EURO

MAURITIUS Port-Louis 144 894 INHABITANTS

(10)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

Southern Africa

MAURITIUS Curepipe

8

INDICATORS AND RATIOS DOLLAR EURO

MAURITIUS

79 248 INHABITANTS

Quatre Bornes 77 526 INHABITANTS

(11)

INDICATORS AND RATIOS DOLLAR EURO

Beau Bassin-Rose Hill MAURITIUS

Monitoring of local finances

MAURITIUS

INDICATORS AND RATIOS DOLLAR EURO

Southern Africa

Vacaos-Phoenix

9

104 978 INHABITANTS

106 448 INHABITANTS

(12)

Monitoring of local finances Southern Africa

SWAZILAND

INDICATORS AND RATIOS DOLLAR EURO

Ezulwini

10

5 800 INHABITANTS MAURITIUS

INDICATORS AND RATIOS DOLLAR EURO

(13)

Monitoring of local finances Southern Africa

INDICATORS AND RATIOS DOLLAR EURO

SWAZILAND

11

(14)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances Central Africa CENTRAL AFRICA

12

INDICATORS AND RATIOS DOLLAR EURO

Kaga-Bandoro

CENTRAL AFRICAN REPUBLIC

26 400 INHABITANTS

(15)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

Central Africa

INDICATORS AND RATIOS DOLLAR EURO

Bambari

CENTRAL AFRICAN REPUBLIC

Bossangoa

CENTRAL AFRICAN REPUBLIC

13

41 486 INHABITANTS

38 451 INHABITANTS

(16)

Monitoring of local finances

CONGO

INDICATORS AND RATIOS DOLLAR EURO

Central Africa

Brazzaville

14

1 600 000 INHABITANTS

CENTRAL AFRICAN REPUBLIC

INDICATORS AND RATIOS DOLLAR EURO

(17)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

Central Africa

INDICATORS AND RATIOS DOLLAR EURO

CHAD CONGO

15

N’Djamena 1 000 000 INHABITANTS

(18)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances Central Africa CHAD

16

(19)

Monitoring of local finances East Africa

INDICATORS AND RATIOS DOLLAR EURO

EAST AFRICA

17

INDICATORS AND RATIOS DOLLAR EURO

BURUNDI Bujumbura 590 297 INHABITANTS

(20)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances

BURUNDI

INDICATORS AND RATIOS DOLLAR EURO

East Africa

Matana BURUNDI

18

66 508 INHABITANTS

Rumonge 164 618 INHABITANTS

(21)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

East Africa

INDICATORS AND RATIOS DOLLAR EURO

Ngozi

Gitega BURUNDI

BURUNDI

19

136 789 INHABITANTS

184 026 INHABITANTS

(22)

Monitoring of local finances East Africa

20

INDICATORS AND RATIOS DOLLAR EURO

BURUNDI

INDICATORS AND RATIOS DOLLAR EURO

KENYA Nairobi 2 900 000 INHABITANTS

(23)

Monitoring of local finances

KENYA

INDICATORS AND RATIOS DOLLAR EURO

East Africa

Mombassa

21

INDICATORS AND RATIOS DOLLAR EURO

KENYA

9 700 000 INHABITANTS

Muranga 20 000 INHABITANTS

(24)

Monitoring of local finances East Africa

INDICATORS AND RATIOS DOLLAR EURO

KENYA

22

INDICATORS AND RATIOS DOLLAR EURO

KENYA

Kitui 95 000 INHABITANTS

(25)

Monitoring of local finances East Africa

23

MADAGASCAR

INDICATORS AND RATIOS DOLLAR EURO

Antananarivo 1 848 998 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MADAGASCAR

Majunga 174 023 INHABITANTS

(26)

Monitoring of local finances East Africa

24

Kampala 1 750 000 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MADAGASCAR

INDICATORS AND RATIOS DOLLAR EURO

UGANDA

(27)

Monitoring of local finances East Africa

25

INDICATORS AND RATIOS DOLLAR EURO

UGANDA

INDICATORS AND RATIOS DOLLAR EURO

UGANDA Arua 59 800 INHABITANTS

Mbarara 139 756 INHABITANTS

(28)

Monitoring of local finances East Africa

Mbale

INDICATORS AND RATIOS DOLLAR EURO

UGANDA

26

UGANDA

INDICATORS AND RATIOS DOLLAR EURO

Jinja 116 954 INHABITANTS

125 954 INHABITANTS

(29)

Monitoring of local finances East Africa

27

INDICATORS AND RATIOS DOLLAR EURO

UGANDA

RWANDA

INDICATORS AND RATIOS DOLLAR EURO

Kigali 835 000 INHABITANTS

(30)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances RWANDA

INDICATORS AND RATIOS DOLLAR EURO

East Africa

Karongi RWANDA

28

331 571 INHABITANTS

Muhanga 300 000 INHABITANTS

(31)

Monitoring of local finances East Africa

29

RWANDA

INDICATORS AND RATIOS DOLLAR EURO

INDICATORS AND RATIOS DOLLAR EURO

Masasi

TANZANIA 245 600 INHABITANTS

(32)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances East Africa

Dar Es Salam TANZANIA

30

TANZANIA

INDICATORS AND RATIOS DOLLAR EURO

Mafia

3 700 000 INHABITANTS

884 474 INHABITANTS

(33)

Monitoring of local finances East Africa

INDICATORS AND RATIOS DOLLAR EURO

Missenyi TANZANIA

31

180 000 INHABITANTS

TANZANIA

INDICATORS AND RATIOS DOLLAR EURO

(34)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances West Africa

WEST AFRICA

32

Porto-Novo 331 419 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

BENIN

(35)

Monitoring of local finances West Africa

INDICATORS AND RATIOS DOLLAR EURO

Glazoué BENIN

33

INDICATORS AND RATIOS DOLLAR EURO

BENIN

135 715 INHABITANTS

Pèrèrè 82 685 INHABITANTS

(36)

Bembéréké

Cotonou

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances

BENIN

INDICATORS AND RATIOS DOLLAR EURO

West Africa BENIN

34

125 465 INHABITANTS

709 424 INHABITANTS

(37)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

West Africa

INDICATORS AND RATIOS DOLLAR EURO

Kalalé

N’Dali BENIN

BENIN

35

176 786 INHABITANTS

118 921 INHABITANTS

(38)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

West Africa

INDICATORS AND RATIOS DOLLAR EURO

Nikki

Parakou BENIN

BENIN

36

150 466 INHABITANTS

261 738 INHABITANTS

(39)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

West Africa

INDICATORS AND RATIOS DOLLAR EURO

Tchaourou

Sinendé BENIN

BENIN

37

221 108 INHABITANTS

88 383 INHABITANTS

(40)

Monitoring of local finances West Africa

38

Ouagadougou 2 031 540 INHABITANTS BENIN

INDICATORS AND RATIOS DOLLAR EURO

BURKINA FASO

INDICATORS AND RATIOS DOLLAR EURO

(41)

Monitoring of local finances

BURKINA FASO

INDICATORS AND RATIOS DOLLAR EURO

West Africa

Bobo-Dioulasso BURKINA FASO

INDICATORS AND RATIOS DOLLAR EURO

39

537 728 INHABITANTS

Ouahigouya 86 569 INHABITANTS

(42)

Monitoring of local finances

CAPE VERDE

INDICATORS AND RATIOS DOLLAR EURO

West Africa

40

Praia 515 320 INHABITANTS BURKINA FASO

INDICATORS AND RATIOS DOLLAR EURO

(43)

Monitoring of local finances West Africa CAPE VERDE

INDICATORS AND RATIOS DOLLAR EURO

41

INDICATORS AND RATIOS DOLLAR EURO

Duékoué

IVORY COAST 185 344 INHABITANTS

(44)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances

IVORY COAST

INDICATORS AND RATIOS DOLLAR EURO

West Africa

Bouaké Abobo IVORY COAST

42

1 450 000 INHABITANTS

850 000 INHABITANTS

(45)

Monitoring of local finances West Africa

INDICATORS AND RATIOS DOLLAR EURO

Koumassi IVORY COAST

43

340 000 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

IVORY COAST

(46)

INDICATORS AND RATIOS DOLLAR EURO

GAMBIA

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances West Africa

Banjul

GAMBIA

44

31 301 INHABITANTS

(47)

Monitoring of local finances West Africa

INDICATORS AND RATIOS DOLLAR EURO

Conakry

GUINEA CONAKRY GUINEA CONAKRY

INDICATORS AND RATIOS DOLLAR EURO

45

2 164 282 INHABITANTS

(48)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances West Africa

MALI Kati

46

INDICATORS AND RATIOS DOLLAR EURO

Koutiala

MALI 151 212 INHABITANTS

50 000 INHABITANTS

(49)

Monitoring of local finances West Africa MALI

INDICATORS AND RATIOS DOLLAR EURO

Ségou

47

100 900 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MALI

(50)

Monitoring of local finances West Africa

48

INDICATORS AND RATIOS DOLLAR EURO

Niamey

NIGER

INDICATORS AND RATIOS DOLLAR EURO

NIGER 1 302 910 INHABITANTS

Gaya 66 780 INHABITANTS

(51)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances West Africa

Maradi NIGER

49

267 249 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

NIGER

(52)

Monitoring of local finances

SENEGAL

INDICATORS AND RATIOS DOLLAR EURO

West Africa

50

INDICATORS AND RATIOS DOLLAR EURO

Sokone SENEGAL

13 08 INHABITANTS

Dakar 1 146 053 INHABITANTS

(53)

Monitoring of local finances West Africa

INDICATORS AND RATIOS DOLLAR EURO

SENEGAL

INDICATORS AND RATIOS DOLLAR EURO

Pikine

Saint-Louis SENEGAL

51

874 388 INHABITANTS

171 699 INHABITANTS

(54)

Monitoring of local finances West Africa

52

INDICATORS AND RATIOS DOLLAR EURO

Rufusque SENEGAL

INDICATORS AND RATIOS DOLLAR EURO

M’bour SENEGAL

490 694 INHABITANTS

182 261 INHABITANTS

(55)

Monitoring of local finances West Africa

53

INDICATORS AND RATIOS DOLLAR EURO

Oussouye

SENEGAL 4 675 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

SENEGAL

(56)

INDICATORS AND RATIOS DOLLAR EURO

Monitoring of local finances West Africa

Lomé

TOGO

INDICATORS AND RATIOS DOLLAR EURO

TOGO

54

921 563 INHABITANTS

(57)

INDICATORS AND RATIOS INDICATORS AND RATIOS

DOLLAR DOLLAR

EURO EURO

Gomoa West

GHANA

Monitoring of local finances North Africa

55

GHANA 135 189 INHABITANTS

(58)

Monitoring of local finances North Africa

INDICATORS AND RATIOS DOLLAR EURO

NORTH AFRICA

56

INDICATORS AND RATIOS DOLLAR EURO

MOROCCO Rabat 1 884 917 INHABITANTS

(59)

Monitoring of local finances

MOROCCO

INDICATORS AND RATIOS DOLLAR EURO

North Africa

Marrakech

57

INDICATORS AND RATIOS DOLLAR EURO

MOROCCO

928 850 INHABITANTS

Kénitra 431 282 INHABITANTS

(60)

Monitoring of local finances North Africa

INDICATORS AND RATIOS DOLLAR EURO

Agadir MOROCCO

58

418 418 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MOROCCO

(61)

Monitoring of local finances North Africa

59

INDICATORS AND RATIOS DOLLAR EURO

MAURITANIA

INDICATORS AND RATIOS DOLLAR EURO

MAURITANIA

Rosso 30 000 INHABITANTS

Nouakchott 958 399 INHABITANTS

(62)

Monitoring of local finances North Africa

60

MAURITANIA

INDICATORS AND RATIOS DOLLAR EURO

Boghé 1 029 899 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

MAURITANIA

(63)

Monitoring of local finances North Africa

61

INDICATORS AND RATIOS DOLLAR EURO

Kairouan

TUNISIA 133 466 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

Sousse

TUNISIA 231 484 INHABITANTS

(64)

Monitoring of local finances

INDICATORS AND RATIOS DOLLAR EURO

North Africa Monastir

TUNISIA

INDICATORS AND RATIOS DOLLAR EURO

Tazarka TUNISIA

62

89 503 INHABITANTS

8 178 INHABITANTS

(65)

Monitoring of local finances North Africa

63

TUNISIA

INDICATORS AND RATIOS DOLLAR EURO

Raoued 74 923 INHABITANTS

INDICATORS AND RATIOS DOLLAR EURO

TUNISIA

(66)

Monitoring of local finances North Africa

INDICATORS AND RATIOS DOLLAR EURO

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

64

22, Essaadyine street, Hassan,

Phone :+212 537 260062 /63 Fax :+212 537 260060 e-mail : info@uclga.org Web : www.

of Africa

10020, Rabat-Kingdom of Morocco

United Cities and Local Governments of Africa

uclga.org

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