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NASA / Financial and Expenditure Flows: Reconstruction of - - PowerPoint PPT Presentation

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NASA / Financial and Expenditure Flows: Reconstruction of Transactions NASA Workshop December 4 th 2007 Bucharest, Romania Facilitator: Christian Arn, UNAIDS 1 Who in the wo rld am I ? Ah, that's the gre at puzzle . L ewis

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NASA / Financial and Expenditure Flows: Reconstruction of Transactions

NASA Workshop

December 4th 2007 Bucharest, Romania Facilitator: Christian Arán, UNAIDS

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“Who in the wo rld am I ? Ah, that's the gre at puzzle .”

L ewis Carro ll

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Resource Tracking &Transactions Resource Tracking &Transactions

Resource tracking is based on a methodology to reconstruct all the financial transactions related to the National Response to HIV and AIDS epidemic. A transaction is a transfer of resources between different economic agents. It follows the money from sources to mobilization to provision and factor tracking to consumption (final use).

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Transaction: the basic unit of the financial flow, that describes the transit of resources from a source to an agent, who purchases from a provider one or more ASC benefiting beneficiary populations, specified or not, and produced consuming production factor.

Tracking Transactions Tracking Transactions

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Financial Flow Consumption Flow

Financial and Expenditure Flows Financial and Expenditure Flows

Provider

Production Factors2

ASC1

  • F. Source

Activities or ASC

Beneficiary Populations2

  • F. Agent

ASC2 ASC3

PF1 BP1 PF3 Bp3

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The agents The agents’ ’ triangulation triangulation

Financing Financing Provision Provision Consumption Consumption = = = = = =

Financing Sources Financing Sources & Financing Agents & Financing Agents Providers & Providers & Production Factors Production Factors Aids Spending Categories & Beneficiary Populations Aids Spending Categories & Beneficiary Populations

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∑Activities or ASC: $ 10

Financial and Expenditure Flows & Agent’s Triangulation

Provider

Production Factors2

ASC1

  • F. Source

ASC

Beneficiary Populations2

  • F. Agent

ASC2 ASC3

PF1 BP1 PF3 BP3

$ 10 $ 10

Example: ($ 10)

∑ PFi: $ 10

F i n a n c i n g F i n a n c i n g Provision Provision Consumption Consumption = = = = = =

∑ BPi: $ 10

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Transaction: the basic unit of the financial flow, that describes the transit of resources from a source to an agent, who purchases from a provider one or more ASC benefiting beneficiary populations, specified or not, and produced consuming production factor.

FS FS – – FA FA -

  • PS

PS

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Financial and Expenditure Flows & Actors Role

Source Agent Provider

Transactions Actors / Role

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Source Agent Provider

Transactions Actors / Role

Financial and Expenditure Flows & Actors Role

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Source Agent Provider

Transactions Actors / Role

Financial and Expenditure Flows & Actors Role

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Source Agent Provider

Transactions Actors / Role

Financial and Expenditure Flows & Actors Role

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Source 1 Agent 1 Provider 1

Financing and Consumption Flow Analysis – How Many Flows?

1 Source, 1 Agent & 1 Provider:

1

1 Flow of financing and consumption.

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Source1 Agent 1 Provider 1

2 Sources, 1 Agent & 1 Provider: 2

Flows of financing and consumption. Source 2

Provider1

Production Factors2

ASC1

Source1

ASC

Beneficiary Populations2

Agent1

ASC2 ASC3

PF1 BP1 PF3 BP3

Provider1

Production Factors2

ASC1

Source2

ASC

Beneficiary Populations2

Agent1

ASC2 ASC3

PF1 BP1 PF3 BP3

1 2

Ex.: Two different Sources for

the same Agent / Agent with

  • ne Provider

Financing and Consumption Flow Analysis – How Many Flows?

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Ex.: Two different Sources / Two Agents / One Provider: Source1 Agent 1 Provider 1 Source 2

1 2

Agent 2

4 3

2 Sources, 2 Agents & 1 Provider: 2, 3 or 4 Flows of financing

and consumption.

Financing and Consumption Flow Analysis – How Many Flows?

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Ex.: Two different Sources for the same Agent / Agent with one Provider.

Pool of Funds.

Source1

2 Financing Flows…

Source 2 Provider 1 Agent 1 … and only one Consumption Flow.

Financing and Consumption Flow Analysis – How Many Flows?

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Financing and Consumption Flow Analysis – Examples

More than one Source for the same Agent / Earmarked Funds

“Follow the money!” Source 1 Source 2 Agent 1 P1 P2 P4 P3 Agent 2 Agent 3 P5 P6

ASCi ASCi ASCi ASCi ASCi ASCi

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  • Dif. Sources to same Agent / Pool of funds:

Pool of funds: Percentage distribution of the funds? 10 $ 15 $ 25 $

Mass Media

50 % 30% 20%

ARV

50 % 30% 20%

Blood Safety

50 % 30% 20%

20 $ 30 $

25 $ 25 $

Financing and Consumption Flow Analysis – Examples

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  • Dif. Sources to same Agent / Earmarked & Pool of funds:

Earmarked & Pool of funds: Follow the money and Percentage distribution of the funds! 15 $ 25 $

Mass Media ARV

50 % 30% 20%

Blood Safety

50 % 30% 20%

20 $ 30 $ 10 $

Condom Social Marketing

100% (5 $)

5 $ Earmarked F 1.12

50 % 30% 20%

Financing and Consumption Flow Analysis – Examples

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P1

Source 1 Source 2 Agent 1

P2 P4 P3

Agent 2 Agent 3 ASCi ASCi ASCi ASCi ASCi ASCi ASCi ASCi

P5 P6

National Response

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SOURCES Agents Financiers Prestataires Public Ministere de la Sante Hôpitaux Autres ministères CTA CNLS Des autres ministères ANCS Bilatéral ONG Internationales ONG/OCB Coopération bilatérale Multilatéral Cabinets médicaux Hôpitaux privés Laboratoire privée Privée Ménages Pharmacies Medicine Traditionnelle Système des Nations Unit et autres multilatéraux ONG Internation

National Response

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GF Funds (Source of

Fund)

Foreign Aid (Source

  • f Fund)

Ministries, Departments, Agencies (Source,

Agents and Providers)

LGAs

(Source, Agent, Provider)

Project Funding

Funding through Foreign Org

(Agent, Provider)

NGOs, CBOs, FBOs

(Providers) NGOs, CBOs, FBOs

(Providers) NAP

(Agents and Provider) NGOs,CBO s FBOs (Providers)

Health Facilities (Providers) MoH

(Source of Fund Agents and Provider)

National Response and Financing and Consumption Flows

Example of National Response: Analyze separately each

Financing and Consumption Flow.

. . .

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Financing and Consumption Flow Analysis –Multiple levels

  • f Financial intermediaries

? ? Financing Agent: only

  • ne for each flow...

Which organization decides the use of Funds?

Source 1

Agent 1

P1 P3 P5 P4 P6

Agent3 Agent 4 Agent 2

Financing Agent:

Agent “ Purchaser”

ASCi ASCi ASCi ASCi ASCi

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Source 1

Agent 1

P1 P3 P5 P4 P6

Agent3 Agent 4 Agent 2

Financial Intermediary?

Financing Agent: Agent “ Purchaser” (Ex. Agent 4)

Financing and Consumption Flow Analysis –Multiple levels

  • f Financial intermediaries
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25 ASCi ASCi ASCi ASCi ASCi

Source 1

Agent 1

P1 P3 P5 P4 P6

Agent3 Agent 4 Agent 2

Financial Intermediary?

Agent “Purchaser” (Ex. Agent 2)

Financing and Consumption Flow Analysis –Multiple levels

  • f Financial intermediaries
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Many Agents Layers / funds transfer (no resource consumed)

Agent 2 receives 30 $ and distributes 30 $: not included in the transaction! Agent 4 is the Agent in the transaction. 30 $ 30 $

Financing and Consumption Flow Analysis –Multiple levels

  • f Financial intermediaries

ASCi ASCi ASCi ASCi ASCi

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Many Agents Layers / funds transfer (resources consumed – e.g.: overhead)

Agent 2 receives 30 $ and distributes 28 $: 2 $ consumed in the resources intermediation! Agent 2 might be a Provider of ASC.402 Transaction cost. 30 $ 28 $ Agent 4 is the Agent

  • f the original

transaction

Financing and Consumption Flow Analysis –Multiple levels

  • f Financial intermediaries

ASCi ASCi ASCi ASCi ASCi

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Multiple Level of intermediaries

+ MoH

Who is the Agent?

$ MoF

NAC

  • NGO “A”
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Multiple Level of intermediaries

+ MoH $ MoF

MoF

Production Factors2

GF

ASC

Beneficiary Populations2

Agent1

ASC.4.02 Transaction costs associated with managing and disbursing funds

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Multiple Level of intermediaries

+ MoH $ MoF

NAC

  • NGO “A”

MoH

Production Factors2

GF

ASC

Beneficiary Populations2

Agent1

ASC.4.02 Transaction costs associated with managing and disbursing funds

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Multiple Level of intermediaries

+ MoH $ MoF

NAC

  • NGO “A”

NGO “A”

Production Factors2

GF

ASC

Beneficiary Populations2

NAC

ASC….

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Multiple Level of intermediaries

+ MoH $ MoF

NAC

  • NGO “A”

MoF

Production Factors2

GF

ASC

Beneficiary Populations2

Agent1

MoH

Production Factors2

GF

ASC

Beneficiary Populations2

Agent1

NGO “A”

Production Factors2

GF

ASC

Beneficiary Populations2

NAC

ASC.4.02 Transaction

costs associated with managing and disbursing funds

ASC.4.02 Transaction costs

associated with managing and disbursing funds

ASC…

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NASA: Actual Expenditure Estimations NASA: Actual Expenditure Estimations

Resources allocated, resources committed, resource needs… … are usually not equal to Budget executed, disbursements, or actual expenditures…

…NASA tracks actual expenditures on the HIV Response.

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The agents The agents’ ’ triangulation triangulation

Financing Financing Provision Provision Consumption Consumption = = = = = =

Financing Sources Financing Sources & Financing Agents & Financing Agents Providers & Providers & Production Factors Production Factors Aids Spending Categories & Beneficiary Populations Aids Spending Categories & Beneficiary Populations

How can there be an “Agent Triangulation”?

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Example Example “ “Top Down Top Down” ” & & “ “Bottom Up Bottom Up” ”

Expenditure: 10? 29? or 9?

Source Agent Provider 1 Provider 2

$ 10 $ 6 $ 4 Activities Produced P2: $ 6 Activities Produced P1: $ 3

$ 9 ! $ 3 !

F i n a n c i n g F i n a n c i n g Provision Provision Consumption Consumption = = = = = =

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P1

Source 1 Source 2 Agent 1

P2 P4 P3

Agent 2 Agent 3 ASCi ASCi ASCi ASCi ASCi ASCi ASCi ASCi

P5 P6

NASA NASA – – Resource Tracking Resource Tracking

NASA: we analyze data “Bottom up” & “Top down”

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NASA NASA

Key Issue:

Avoid double counting!

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Cross checking data Cross checking data

To avoid double counting and to assure capturing actual expenditure:

Understand the Financing and Consumption transactions

“map”, respect the Agent’s Triangulation and cross check data from different sources (Source, Agent & Provider).

F i n a n c i n g F i n a n c i n g Provision Provision Consumption Consumption = = = = = =

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Thank you!