1. The Swedish financial system ’ With focus on Official Development Assistance A regional conference in BRATISLAVA May 17 – 18, 2006

2. Legislative framework Shared Responsibilities an overall policy on Development Cooperation Ordinance on Government Agencies Ordinance – Specific instruction to Sida Finacial Management Ordinances (Budget, Annual Report, etc) Public Administration Act Audit Law, Supreme Audit Office – independent under the Parliament

3. Framework Swedish Official Development Assistance Multilateral, MoFA 1.4 billion € Some minor Agencies, 0.1 billion € Bilateral, Sida 1.5 billion € 1% of GNI ~ 3 billion € Budget Bill – 27 Expenditure areas Budget line No 7 – International Development Cooperation Appropriation Directives Objectives/results Financial frames and restrictions Formal dialogue, etc Annual Report

4. HERMES The Central Government it-support system Government decisions and updates Frames for future committments Expenditure ceiling Figures for - budgeting, expenditures and forecasts Profit and Loss Statement, cost and revenues Balance Sheet, assets and liabilities

5. Financial flexibility Financial frame – present fiscal year Frame for financial committments – coming years (allows entering into multi year agreements) Carry over unspent balances Borrow against following years appropriation

6. Legislation/Policies Shared Responsibilities, an overall policy on Development cooperation Ordinance on Government Agencies Ordinance-Specific instruction to Sida Public Administration Act Financial Management Ordinances (Budget Act, Annual Report, etc) Audit Office, independent under the Parliament

7. Sida – Swedish International Development Agency SIDA - BUDGETLINES ( Appropriation directive) Africa, Asia and Middle East Latin America Europe, ODA and non- ODA Research Cooperation Humanitarian Assistance NGO Cooperation Global Programmes Information TYPE OF ASSISTANCE Budget Support Sector Program Support Project Support Micro Credit schemes Loans Grants to NGO’s Evaluations/Audits etc

8. ACTORS ODA involves the whole coummunity Government Agencies and Institutions Community organisations and institutions Universities and High Schools Private Companies Non Governmental Organisations

9. High level of delegation MoFA Appropriation Directives Sida Director General - Work order Sida level - Work plan - Delegation of funds Head of Departments - Work order Department level - Work plan - Delegation of funds Head of Divisions Individual - Work plans - Delegation of funds