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NASA / Financial and Expenditure Flows: Reconstruction of
Transactions
NASA WorkshopDecember 4th 2007
Bucharest, Romania
Facilitator: Christian Arán, UNAIDS
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“Who in the world am I? Ah, that's the great puzzle.”
Lewis Carroll
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Resource Tracking &TransactionsResource 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 TransactionsTracking Transactions
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Financial Flow
Consumption Flow
Financial and Expenditure FlowsFinancial 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 agentsThe agents’’ triangulationtriangulation
Finan
cing
Finan
cing Provision
Provision
ConsumptionConsumption
====
==Fin
anci
ng S
ourc
es
Finan
cing
Sou
rces
& F
inan
cing
Age
nts
& F
inan
cing
Age
nts Providers &
Providers &
Production Factors
Production Factors
Aids Spending Categories & Beneficiary PopulationsAids 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
Finan
cing
Finan
cing Provision
Provision
ConsumptionConsumption
====
==∑ 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 -- PSPS
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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 one 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 P4P3
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 P4P3
Agent 2 Agent 3
ASCi ASCi ASCi ASCi ASCi ASCi ASCiASCi
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 of 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 andProvider)
NGOs,CBOsFBOs(Providers)
Health Facilities (Providers)
MoH(Source of Fund Agents andProvider)
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 of Financial intermediaries
?
?
Financing Agent: only one for each flow... Which organization decides the use of
Funds?
Source 1
Agent 1
P1 P3 P5P4 P6
Agent3 Agent 4
Agent 2
Financing Agent:
Agent “ Purchaser”
ASCi ASCi ASCi ASCi ASCi
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ASCi ASCi ASCi ASCi ASCi
Source 1
Agent 1
P1 P3 P5P4 P6
Agent3 Agent 4
Agent 2Financial
Intermediary?
Financing Agent:
Agent “ Purchaser”
(Ex. Agent 4)
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries
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ASCi ASCi ASCi ASCi ASCi
Source 1
Agent 1
P1 P3 P5P4 P6
Agent3 Agent 4
Agent 2
Financial Intermediary?
Agent “Purchaser”
(Ex. Agent 2)
Financing and Consumption Flow Analysis –Multiple levels of 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 of 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
of the original transaction
Financing and Consumption Flow Analysis –Multiple levels of 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
ASCBeneficiary 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 EstimationsNASA: 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 agentsThe agents’’ triangulationtriangulation
Finan
cing
Finan
cing Provision
Provision
ConsumptionConsumption
====
==Fin
anci
ng S
ourc
es
Finan
cing
Sou
rces
& F
inan
cing
Age
nts
& F
inan
cing
Age
nts Providers &
Providers &
Production Factors
Production Factors
Aids Spending Categories & Beneficiary PopulationsAids Spending Categories & Beneficiary Populations
How can there be an “Agent
Triangulation”?
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Example Example ““Top DownTop Down”” & & ““Bottom UpBottom Up””
Expenditure: 10? 29? or 9?
Source
Agent
Provider 1 Provider 2
$ 10
$ 6$ 4
Activities Produced P2: $ 6Activities Produced P1: $ 3
$ 9 !
$ 3 !
Finan
cing
Finan
cing Provision
Provision
ConsumptionConsumption
====
==
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P1
Source 1 Source 2
Agent 1
P2 P4P3
Agent 2 Agent 3
ASCi ASCi ASCi ASCi ASCi ASCi ASCiASCi
P5 P6
NASA NASA –– Resource TrackingResource Tracking
NASA: we analyze data “Bottom up” & “Top down”
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NASANASA
Key Issue:
Avoid double counting!
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Cross checking dataCross checking dataTo 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).
Finan
cing
Finan
cing Provision
Provision
ConsumptionConsumption
====
==
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Thank you!