1. Reconstruction of Transactions Teresa Guthrie Centre for Economic Governance and AIDS in Africa (CEGAA)

2. 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 (or your Issue)  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. 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 services benefiting beneficiary populations, specified or not, and produced consuming production factor. Tracking Transactions

4. Financial Flow Consumption Flow Financial and Expenditure Flows Provider Production Factors 2 ASC 1 F. Source Activities or ASC Beneficiary Populations 2 F. Agent ASC 2 ASC 3 PF 1 BP 1 PF 3 Bp 3

5. The agents’ triangulation Financing Provision Consumption = = = Financing Sources & Financing Agents & Financing Agents Providers & Production Factors Aids Spending Categories & Beneficiary Populations

6. ∑ Activities or ASC: $ 10 Financial and Expenditure Flows & Agent’s Triangulation Provider Production Factors 2 ASC 1 F. Source ASC Beneficiary Populations 2 F. Agent ASC 2 ASC 3 PF 1 BP 1 PF 3 BP 3 $ 10 Example: ($ 10) ∑ PF i : $ 10 Financing Provision Consumption = = = ∑ BP i : $ 10

7. 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 – FA - PS

8. Financial and Expenditure Flows & Actors Role Source Agent Provider TransactionsActors / Role

9. Source Agent Provider TransactionsActors / Role Financial and Expenditure Flows & Actors Role

10. Source Agent Provider TransactionsActors / Role Financial and Expenditure Flows & Actors Role

11. Source Agent Provider TransactionsActors / Role Financial and Expenditure Flows & Actors Role

12. 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.

13. Source 1 Agent 1 Provider 1  2 Sources, 1 Agent & 1 Provider: 2 Flows of financing and consumption. Source 2 Provider1 Production Factors 2 ASC 1 Source1 ASC Beneficiary Populations 2 Agent1 ASC 2 ASC 3 PF 1 BP 1 PF 3 BP 3 Provider1 Production Factors 2 ASC 1 Source2 ASC Beneficiary Populations 2 Agent1 ASC 2 ASC 3 PF 1 BP 1 PF 3 BP 3 12  Ex.: Two different Sources for the same Agent / Agent with one Provider Financing and Consumption Flow Analysis – How Many Flows?

14.  Ex.: Two different Sources / Two Agents / One Provider: Source 1 Agent 1 Provider 1 Source 2 12 Agent 2 43  2 Sources, 2 Agents & 1 Provider: 2, 3 or 4 Flows of financing and consumption. Financing and Consumption Flow Analysis – How Many Flows?

15.  Ex.: Two different Sources for the same Agent / Agent with one Provider. Pool of Funds. Source 1  2 Financing Flows… Source 2 Provider 1 Agent 1 … and only one Consumption Flow. Financing and Consumption Flow Analysis – How Many Flows?

16. Financing and Consumption Flow Analysis – Examples  More than one Source for the same Agent / Earmarked Funds “Follow the money!” Source 1Source 2 Agent 1 P1P2P4P3 Agent 2Agent 3 P5P6 ASC i

17.  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 $ Financing and Consumption Flow Analysis – Examples

18.  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

19. P1 Source 1Source 2 Agent 1 P2P4P3 Agent 2Agent 3 ASC i P5P6 National Response

20. National Response and Financing and Consumption Flows  Example of National Response:  Analyze separately each Financing and Consumption Flow.... GF Funds (Source of Fund) Foreign Aid (Source of Fund) Ministries, Departments, Agencies (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,CBOs FBOs (Providers ) Health Facilities (Providers) MoH (Agents and Provider) MoF (Source of Fund)

21. 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.

22. The agents’ triangulation Financing Provision Consumption = = = Financing Sources & Financing Agents & Financing Agents Providers & Production Factors Aids Spending Categories & Beneficiary Populations How can there be an “Agent Triangulation”?

23. Example “Top Down” & “Bottom Up”  Expenditure: 100? 290? or 90? Source Agent Provider 1Provider 2 $ 100 $ 60$ 40 Activities Produced P2: $ 60Activities Produced P1: $ 30 $ 90 ! $ 30 ! Financing Provision Consumption = = =

24. The agents’ triangulation Financing Provision Consumption = = = USD 100 USD 90 Sources PurchasersProviders Factors of production Commodities Beneficiaries The agents’ triangulation USD 90 !

25. Source 1 Agent 2 Provider 1 Transaction Sources of Information – Data Collection What if: No data available at any level Agent 1 Provider 2 Provider 3  Solution: Leave the source out of the assessment? Estimate expenditures adjusting Budget figures? …(Technical and political issues) …Resource tracking relies on the cooperativeness of stakeholders

26. P1 Source 1Source 2 Agent 1 P2P4P3 Agent 2Agent 3 ASC i P5P6 Resource Tracking  We analyze data “Bottom up” & “Top down”

27. RESOURCE TRACKING  Key Issue:  Avoid double counting!

28. 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). Financing Provision Consumption = = =

29. ? Questions…