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2007 Assessment

Namibia: Integrity Indicators Scorecard

Namibia: Integrity Scorecard Report > Sub-Category: Budget Processes
Indicators		Score
37	Can the legislature provide input to the national budget?	83
38	Can citizens access the national budgetary process?	58
39	In law, is there a separate legislative committee which provides oversight of public funds?	100
40	Is the legislative committee overseeing the expenditure of public funds effective?	63

Indicator and sub-Indicator Details

Can the legislature provide input to the national budget?

37a: In law, the legislature can amend the budget.

Score:

YES

Comments:

References: Constitution of the Republic of Namibia, Article 126, [ LINK ]

State Finance Act, 31 of 1991

37b: In practice, significant public expenditures require legislative approval.

Score:

100

$Scoring Criteria :: 100 Score Criteria: All significant government expenditures (defined as any project costing more than 1% of the total national budget), must be approved by the legislature. This includes defense and secret programs, which may be debated in closed hearings. 50 Score Criteria: Most significant government expenditures (as defined) are approved by the legislature, but some exceptions to this rule exist. This may include defense programs, an executive\'s personal budget, or other expenses. 0 Score Criteria: The legislature does not have the power to approve or disapprove large portions of the government budget, or the legislature does not exercise this power in a meaningful way.$

Comments: The recurring and increasing trend of unauthorized expenditure by various government agencies has remained a matter of great concern. This has been attributed to a number of factors, such as the lack of adequate control measure within government, unexpected cost increases, insufficient budgetary provisions, late processing of orders from the Government Garage, constant increases in fuel prices, the non-existence of an additional budget and the system to collect subsistence and travel allowances.

References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

The Namibian Newspaper, Weidlich B., Govt In Red By N$356,3 Million, Nov. 8, 2006, [ LINK ]

37c: In practice, the legislature has sufficient capacity to monitor the budget process and provide input or changes.

Score:

100

Comments: There has been a significant strengthening of the institutional and professional capacity of the Public Accounts' Standing Committee.

References: Namibia National Chamber of Commerce and Industry (NCCI), 1998, Understanding the National Budget, Windhoek Solitaire Press, [ LINK ]

Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Ndjarakana M., Director of the Namibia Democracy Support Centre; previously served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek

Can citizens access the national budgetary process?

38a: In practice, the national budgetary process is conducted in a transparent manner in the debating stage (i.e. before final approval).

Score:

100

Comments: This is, however, impeded by the following two factors: first the fact that the ruling party tends to use its two third majority in both houses of Parliament to overrun the opposition, and second the members of the executive accounts for more than 60 percent of the National Assembly, resulting in the executive dominance over the legislature.

References: Kaapama P, Blaauw L., Kaakunga E and Zaaruka B, forthcoming, Consolidating Democratic Governance in Southern Africa: Namibia, Johannesburg: Electoral Institute for Southern Africa (EISA)

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Ndjarakana M., Director of the Namibia Democracy Support Centre; previously served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek

38b: In practice, citizens provide input at budget hearings.

Score:

100

Comments: Budget hearings are conducted at ministerial level and not during the debate at the legislative level. As a result the Namibia national budgeting cycle does not at all provide avenues for direct public participation.Therefore, the budget process remains highly centralized at the central governmental level, despite the adoption of a Decentralization policy in the early 1990s.

References: Namibia National Chamber of Commerce and Industry (NCCI), 1998, Understanding the National Budget, Windhoek Solitaire Press, [ LINK ]

Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

38c: In practice, citizens can access itemized budget allocations.

Score:

100

Comments: Although such information is generally freely available, its uses are hampered by a number of socioeconomic, cultural and economic constrains, such as illiteracy, legal and political ignorance, limited ability to converse in the official language (English), geographic remoteness etc.

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Ndjarakana M., Director of the Namibia Democracy Support Centre; previously served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek

In law, is there a separate legislative committee which provides oversight of public funds?

39: In law, is there a separate legislative committee which provides oversight of public funds?

Score:

YES

Comments: These functions are performed by the Standing Committee on Public Accounts, whose existence derived from Article 59 of the Namibian Constitution, as well as the Powers, Privileges and Immunities of Parliament Act 17 of 1996, both of which outline the framework for Parliamentary Rules of Procedure, Committees and Standing Orders.

References: Namibia National Chamber of Commerce and Industry (NCCI), 1998, Understanding the National Budget, Windhoek Solitaire Press, [ LINK ]

The Web Site of the National Assembly of the Republic of Namibia, [ LINK ]

Is the legislative committee overseeing the expenditure of public funds effective?

40a: In practice, department heads regularly submit reports to this committee.

Score:

100

Comments: The Standing Committee on Public Accounts deliberates on the financial accounts of government agencies, as reported upon by the Office of the Auditor General. The Committee faces a number of challenges, such as those relating to the fact that it recommendations are in most instances not enforced, as well as the backlog of audit reports that delays their completion by the Auditor General's Office, and subsequent presentation to the Committee for scruntiny.

References: Kaapama P., 2004, Preconditions for Free and Fair Elections: A Namibian Country Study, in Minnie J. (ed.), Outside the Ballot Box: Preconditions for Elections in Southern Africa, Windhoek, Media Institute for Southern Africa

Namibia National Chamber of Commerce and Industry (NCCI), 1998, Understanding the National Budget, Windhoek Solitaire Press, [ LINK ]

Jauch H., Head: Rsearch and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Hunter J., , Namibia Institute for Democracy

The Namibian Newspaper, Dentlinger L., April 20, 2005, Auditor General Set On Meeting Goals [ LINK ]

40b: In practice, the committee acts in a non-partisan manner with members of opposition parties serving on the committee in an equitable fashion.

Score:

100

$Scoring Criteria :: 100 Score Criteria: The committee is comprised of legislators from both the ruling party (or parties) and opposition parties in a roughly equitable distribution. All members of the committee -- including opposition party members -- are able to fully participate in the activities of the committee and influence the committee\'s work to roughly the same extent as any other member of the committee. 50 Score Criteria: The committee is comprised of legislators from both the ruling party (or parties) and opposition parties although the ruling party has a disproportionate share of committee seats. The chairperson of the committee may be overly influential and curb other members\' ability to shape the committee's activities. 0 Score Criteria: The committee is dominated by legislators of the ruling party and/or the committee chairperson. Opposition legislators serving on the committee have in practice no way to influence the work of the committee.$

Comments: The composition of the members of Parliamentary Committees is based on the principle of proportional (rather than equitable) representation based on the political parties represented in the National Assembly. Members of Committees are nominated by their respective political parties. It has become convention that a member of the official opposition chairs the Standing Committee on Public Accounts.

Namibia National Chamber of Commerce and Industry (NCCI), 1998, Understanding the National Budget, Windhoek Solitaire Press, [ LINK ]

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Hunter J., Namibia Institute for Democracy

Web Site of the National Assembly of the Republic of Namibia, [ LINK ]

40c: In practice, this committee is protected from political interference.

Score:

100

$Scoring Criteria :: 100 Score Criteria: This committee operates independently of the political process, without incentive or pressure to render favorable judgments on politically sensitive issues. Investigations are rarely praised or criticized by political figures. 50 Score Criteria: This committee is usually independent but is sometimes influenced by negative or positive political incentives. This may include public praise or criticism by the government. 0 Score Criteria: This committee is commonly influenced by personal or political forces or incentives. This may include conflicting family relationships, professional partnerships, or other personal loyalties that ultimately influence the committee\'s behavior and decision-making. Negative incentives may include threats, harassment or other abuses of power by the government.$

Comments: It is difficult to expect a significant degree of political autonomy from the Committee, given the fact that its composition is based on the principle of proportional representation based on the political parties represented in the National Assembly, as well as the fact that its members are nominated by their respective political parties.

References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek

Web Site of the National Assembly of the Republic of Namibia, [ LINK ]

40d: In practice, when necessary, this committee initiates independent investigations into financial irregularities.

Score:

100

Comments:

Jauch H., Head: Research and Education, Labour Research & Resources Institute, Friday, Nov. 16, 2007, Windhoek

Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek