US embassy cable - 04LILONGWE1073

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MALAWI: TRANSPARENCY OF BUDGETS/MILITARY SPENDING

Identifier: 04LILONGWE1073
Wikileaks: View 04LILONGWE1073 at Wikileaks.org
Origin: Embassy Lilongwe
Created: 2004-11-23 12:37:00
Classification: UNCLASSIFIED
Tags: EFIN EAID MASS MARR MI BUD FIN Military
Redacted: This cable was not redacted by Wikileaks.
This record is a partial extract of the original cable. The full text of the original cable is not available.


 
UNCLAS LILONGWE 001073 
 
SIPDIS 
 
HARARE FOR DAO 
TREASURY FOR OASIA/MDM J.FRANCO 
STATE FOR EB/IFD/OMA L. GALLAGHER 
 
E.O. 12958: N/A 
TAGS: EFIN, EAID, MASS, MARR, MI, BUD FIN, Military 
SUBJECT: MALAWI: TRANSPARENCY OF BUDGETS/MILITARY SPENDING 
 
REF: SECSTATE 239929 
 
1. General Overview of Auditing Procedures: 
With an instituted public finance act of Parliament, Malawi's 
military expenditures are audited by the Auditor General, as 
is the case with all other Government institutions.  Audit 
reports are circulated to relevant civilian ministries: 
Defense, Finance and the Office of the President and Cabinet. 
 Access to some military audit information may sometimes be 
limited due to military security; this is most frequently 
true of intelligence activities.  Though security has been 
used to cover malfeasance, it is thought that these instances 
are rare. 
 
2. Military Budget, On- and Off-Budget Revenues and Expenses: 
Malawi's defense budget is separate from that of the security 
forces.  The country's security force falls under the 
Ministry of Home Affairs, which has its own budget 
allocation.  Embassy knows of no special off-budget receipts. 
 
3. Military Component of the National Budget: 
The National Assembly debates and approves proposed budgets. 
The military budget is in two parts: 1) development, and 2) 
recurrent and other transactions.  The development budget 
covers capital expenditures such as new infrastructure.  The 
recurrent and other transactions budget covers all 
operational expenses.  Ministry of Finance monitors the 
military budget execution on a monthly basis. 
 
GILMOUR 

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