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.
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.
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
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
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances Southern Africa SOUTHERN AFRICA
Lilongwe
4
826 614 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
MALAWI
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
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
Monitoring of local finances Southern Africa
7
MALAWI
INDICATORS AND RATIOS DOLLAR EURO
INDICATORS AND RATIOS DOLLAR EURO
MAURITIUS Port-Louis 144 894 INHABITANTS
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
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
Monitoring of local finances Southern Africa
SWAZILAND
INDICATORS AND RATIOS DOLLAR EURO
Ezulwini
10
5 800 INHABITANTS MAURITIUS
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances Southern Africa
INDICATORS AND RATIOS DOLLAR EURO
SWAZILAND
11
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
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
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
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
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances Central Africa CHAD
16
Monitoring of local finances East Africa
INDICATORS AND RATIOS DOLLAR EURO
EAST AFRICA
17
INDICATORS AND RATIOS DOLLAR EURO
BURUNDI Bujumbura 590 297 INHABITANTS
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
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
Monitoring of local finances East Africa
20
INDICATORS AND RATIOS DOLLAR EURO
BURUNDI
INDICATORS AND RATIOS DOLLAR EURO
KENYA Nairobi 2 900 000 INHABITANTS
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
Monitoring of local finances East Africa
INDICATORS AND RATIOS DOLLAR EURO
KENYA
22
INDICATORS AND RATIOS DOLLAR EURO
KENYA
Kitui 95 000 INHABITANTS
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
Monitoring of local finances East Africa
24
Kampala 1 750 000 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
MADAGASCAR
INDICATORS AND RATIOS DOLLAR EURO
UGANDA
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
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
Monitoring of local finances East Africa
27
INDICATORS AND RATIOS DOLLAR EURO
UGANDA
RWANDA
INDICATORS AND RATIOS DOLLAR EURO
Kigali 835 000 INHABITANTS
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
Monitoring of local finances East Africa
29
RWANDA
INDICATORS AND RATIOS DOLLAR EURO
INDICATORS AND RATIOS DOLLAR EURO
Masasi
TANZANIA 245 600 INHABITANTS
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
Monitoring of local finances East Africa
INDICATORS AND RATIOS DOLLAR EURO
Missenyi TANZANIA
31
180 000 INHABITANTS
TANZANIA
INDICATORS AND RATIOS DOLLAR EURO
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
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
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
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
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
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
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
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
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
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
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
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
INDICATORS AND RATIOS DOLLAR EURO
GAMBIA
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances West Africa
Banjul
GAMBIA
44
31 301 INHABITANTS
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
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
Monitoring of local finances West Africa MALI
INDICATORS AND RATIOS DOLLAR EURO
Ségou
47
100 900 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
MALI
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
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances West Africa
Maradi NIGER
49
267 249 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
NIGER
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
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
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
Monitoring of local finances West Africa
53
INDICATORS AND RATIOS DOLLAR EURO
Oussouye
SENEGAL 4 675 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
SENEGAL
INDICATORS AND RATIOS DOLLAR EURO
Monitoring of local finances West Africa
Lomé
TOGO
INDICATORS AND RATIOS DOLLAR EURO
TOGO
54
921 563 INHABITANTS
INDICATORS AND RATIOS INDICATORS AND RATIOS
DOLLAR DOLLAR
EURO EURO
Gomoa West
GHANA
Monitoring of local finances North Africa
55
GHANA 135 189 INHABITANTS
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
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
Monitoring of local finances North Africa
INDICATORS AND RATIOS DOLLAR EURO
Agadir MOROCCO
58
418 418 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
MOROCCO
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
Monitoring of local finances North Africa
60
MAURITANIA
INDICATORS AND RATIOS DOLLAR EURO
Boghé 1 029 899 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
MAURITANIA
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
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
Monitoring of local finances North Africa
63
TUNISIA
INDICATORS AND RATIOS DOLLAR EURO
Raoued 74 923 INHABITANTS
INDICATORS AND RATIOS DOLLAR EURO
TUNISIA
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
African Continent
64