NASA / Financial and Expenditure Flows: Reconstruction of Transactions NASA Workshop December 4 th 2007 Bucharest, Romania Facilitator: Christian Arán, UNAIDS 1
“Who in the wo rld am I ? Ah, that's the gre at puzzle .” L ewis Carro ll 2
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). 3
Tracking Transactions Tracking Transactions 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. 4
Financial and Expenditure Flows Financial and Expenditure Flows Consumption Flow Financial Flow Provider F. Source F. Agent Activities or ASC PF 1 PF 3 ASC 1 ASC 3 BP 1 Bp 3 ASC 2 Beneficiary Populations 2 Production Factors 2 5
The agents’ ’ triangulation triangulation The agents Financing Sources Financing Sources & Financing Agents & Financing Agents Production Factors = Production Factors = Providers & Providers & Financing Financing Provision Provision = = = = Consumption Consumption Aids Spending Categories & Beneficiary Populations Aids Spending Categories & Beneficiary Populations 6
Financial and Expenditure Flows & Agent’s Triangulation Example: ($ 10) $ 10 $ 10 Provider F. Source F. Agent ASC ∑ PF i : $ 10 PF 1 PF 3 ∑ Activities or ASC 1 ASC 3 ASC: $ 10 BP 1 BP 3 ASC 2 = = ∑ BP i : $ 10 g g n n i i Provision Provision c c n n a a n n Beneficiary Populations 2 Production Factors 2 i i F F = = = = Consumption Consumption 7
FS – – FA FA - - PS PS FS 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. 8
9 Financial and Expenditure Flows & Actors Role Actors / Role Transactions Provider Source Agent
10 Financial and Expenditure Flows & Actors Role Actors / Role Transactions Provider Source Agent
11 Financial and Expenditure Flows & Actors Role Actors / Role Transactions Provider Source Agent
12 Financial and Expenditure Flows & Actors Role Actors / Role Transactions Provider Source Agent
Financing and Consumption Flow Analysis – How Many Flows? � 1 Source, 1 Agent & 1 Provider: Source 1 Agent 1 1 Provider 1 � 1 Flow of financing and consumption. 13
Financing and Consumption Flow Analysis – How Many Flows? � Ex.: Two different Sources for the same Agent / Agent with Provider1 Source1 Agent1 one Provider Source 1 Source 2 ASC PF 1 PF 3 ASC 1 ASC 3 BP 1 BP 3 ASC 2 Agent 1 Beneficiary Populations 2 Production Factors 2 Provider1 Source2 Agent1 1 2 Provider 1 ASC PF 1 PF 3 ASC 1 ASC 3 � 2 Sources, 1 Agent & 1 Provider: 2 BP 1 BP 3 ASC 2 Flows of financing and consumption. Beneficiary Populations 2 Production Factors 2 14
Financing and Consumption Flow Analysis – How Many Flows? � Ex.: Two different Sources / Two Agents / One Provider: Source 1 Source 2 Agent 1 Agent 2 4 3 1 2 Provider 1 � 2 Sources, 2 Agents & 1 Provider: 2, 3 or 4 Flows of financing and consumption. 15
Financing and Consumption Flow Analysis – How Many Flows? � Ex.: Two different Sources for the same Agent / Agent with one Provider. Pool of Funds. Source 1 Source 2 � 2 Financing Flows… Agent 1 … and only one Consumption Flow. Provider 1 16
Financing and Consumption Flow Analysis – Examples � More than one Source for the same Agent / Earmarked Funds Source 1 Source 2 “Follow the money!” Agent 1 Agent 2 Agent 3 P1 P2 P3 P4 P5 P6 ASC i ASC i ASC i ASC i ASC i ASC i 17
Financing and Consumption Flow Analysis – Examples � Dif. Sources to same Agent / Pool of funds: Pool of funds: Percentage distribution of the funds? 25 $ 15 $ 10 $ 20 $ 30 $ 25 $ 25 $ 50 % 30% ARV 20% 50 % 50 % 30% Mass Media Blood 30% 20% Safety 20% 18
Financing and Consumption Flow Analysis – Examples � Dif. Sources to same Agent / Earmarked & Pool of funds: 25 $ 15 $ 10 $ 5 $ Earmarked F 1.12 Earmarked & Pool of funds: Follow the money and Percentage distribution of the funds! 20 $ 30 $ 50 % 30% ARV 20% 50 % 50 % 30% Blood 30% Mass Media Safety 20% 20% 100% (5 $) Condom Social Marketing 19
National Response Source 1 Source 2 Agent 1 Agent 2 Agent 3 P1 P2 P3 P4 P5 P6 ASC i ASC i ASC i ASC i ASC i ASC i ASC i ASC i 20
National Response SOURCES Agents Financiers Prestataires Public Ministere de la Sante Hôpitaux Autres ministères CTA CNLS Des autres ministères ONG Internation ANCS Bilatéral ONG Internationales ONG/OCB Coopération bilatérale Multilatéral Système des Nations Unit et autres multilatéraux Cabinets médicaux Hôpitaux privés Laboratoire privée Privée Ménages Pharmacies Medicine Traditionnelle 21
National Response and Financing and Consumption Flows � Example of National Response: MoH (Source of Fund Agents and Provider) GF Funds (Source of Foreign Aid (Source Fund) of Fund) NAP (Agents and Provider) Funding Project through Funding Foreign Org (Agent, Provider) NGOs,CBO LGAs Ministries, NGOs, s (Source, Departments, FBOs CBOs, Agent, (Providers ) Agencies Provider) FBOs (Providers) ( Source, . . . Agents and Providers) NGOs, CBOs, FBOs � Analyze separately each (Providers) Financing and Consumption Health Facilities (Providers) Flow. 22
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries Source 1 Financing Agent: only one for each flow... Which organization decides the use of Agent 2 ? Agent 1 Funds? ? Agent3 Agent 4 Financing Agent: Agent “ Purchaser” P1 P3 P4 P5 P6 ASC i ASC i ASC i ASC i ASC i 23
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries Source 1 Financing Agent: Financial Agent 2 Agent “ Purchaser” Agent 1 Intermediary? (Ex. Agent 4) Agent3 Agent 4 P1 P3 P4 P5 P6 ASC i ASC i ASC i ASC i ASC i 24
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries Source 1 Agent “Purchaser” Agent 2 Agent 1 (Ex. Agent 2) Financial Agent3 Agent 4 Intermediary? P1 P3 P4 P5 P6 ASC i ASC i ASC i ASC i ASC i 25
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries � Many Agents Layers / funds transfer (no resource consumed) Agent 2 receives 30 $ and distributes 30 $: not included in the 30 $ transaction! Agent 4 is the Agent in the transaction. 30 $ ASC i ASC i ASC i ASC i ASC i 26
Financing and Consumption Flow Analysis –Multiple levels of Financial intermediaries � Many Agents Layers / funds transfer (resources consumed – e.g.: overhead) Agent 2 receives 30 $ and distributes 28 $: 2 $ consumed in the resources intermediation! 30 $ Agent 2 might be a Provider of ASC.402 Transaction cost. 28 $ Agent 4 is the Agent of the original transaction ASC i ASC i ASC i ASC i ASC i 27
28 Who is the Agent? NGO “A” NAC � � Multiple Level of intermediaries + MoH $ MoF
Multiple Level of intermediaries $ MoF + MoH Agent1 MoF GF ASC � ASC.4.02 Transaction costs associated Beneficiary Populations 2 Production Factors 2 with managing and disbursing funds 29
Multiple Level of intermediaries $ MoF + MoH NAC � � NGO “A” Agent1 MoH GF ASC � ASC.4.02 Transaction costs associated Beneficiary Populations 2 Production Factors 2 with managing and disbursing funds 30
Multiple Level of intermediaries $ MoF + MoH NAC � � NGO “A” NGO “A” GF NAC ASC � ASC…. Beneficiary Populations 2 Production Factors 2 31
Multiple Level of intermediaries $ MoF + MoH NAC � � Agent1 MoF GF NGO “A” ASC Agent1 MoH GF Beneficiary Populations 2 Production Factors 2 � ASC.4.02 Transaction � ASC… costs associated with ASC managing and NAC NGO GF disbursing funds Beneficiary Production Factors 2 “A” Populations 2 � ASC.4.02 Transaction costs ASC associated with managing and Beneficiary Populations 2 disbursing funds Production Factors 2 32
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. 33
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