2014年-世界发展银行全球_Republic_of_Serbia_Municipal_Public_Finance_Review___Options_for_Efficiency_Gains_66页_1mb

报告摘要

Summary of Municipal Public Finance Review: Options for Efficiency Gains

Core Content

This report, prepared by the World Bank, analyzes the fiscal challenges facing local governments (LGs) in Serbia and identifies key areas for efficiency gains. It emphasizes the need for reforms in wage bill management, public utility companies (PUCs), and public financial management (PFM) to support Serbia's fiscal adjustment and improve the sustainability of public finances.

Main Issues

1. Wage Bill Overgrowth

The wage bill is the largest expenditure for LGs, accounting for over 25% of total local spending and 1.6% of GDP in 2013.
LGs employ around 44,000 direct staff, with 42,000 working in indirect budget beneficiaries and 77,000 in local enterprises, making local employees about 10% of all formal employees in Serbia.
The wage bill has grown due to weak PFM systems, poor management of PUCs, and the use of temporary staff and consultants to bypass staffing ceilings.
There is a wage premium in PUCs compared to the national average and the private sector, with district heating companies showing the highest overpayment.
Regional disparities exist: Belgrade has a wage premium, Vojvodina has a wage penalty, and poorer regions like the West and South Serbia have very large wage premiums.

2. Inefficiency in PUCs

PUCs, particularly in water and district heating, are overstaffed and overpaid relative to European standards.
The number of loss-making PUCs increased from 28% to 48% between 2007 and 2012, with total consolidated losses reaching EUR 46 million in 2012.
PUCs suffer from chronic liquidity problems and are often reliant on LG subsidies, which include both direct and indirect support.
Assets used by PUCs are frequently not owned by them, leading to inefficiencies and mismanagement.
Tariffs are often too low to cover costs, forcing LGs to subsidize PUCs through capital and operating grants.
PUCs are not effectively monitored, and their financial performance is not transparently reported.

3. Weak PFM Systems

LGs face significant PFM challenges, including poor revenue management, lack of standardized IT systems, and insufficient internal audit functions.
There are irregularities in budget execution, such as delayed budget instructions, frequent changes in laws, and inconsistent public procurement practices.
Many LGs do not fully record revenues or manage receivables effectively, leading to underfunding and inefficiencies.
LG equity investments in local enterprises are often underreported, affecting the accuracy of financial statements.

Key Recommendations

Area	Short-Term Recommendations	Medium to Long-Term Recommendations
Wage Bill	- Central Government should enforce staffing ceilings and severance rules. <br> - LGs should facilitate staff mobility and reduce redundant positions.	- Central Government should maintain annual wage bill growth limits and prepare legislation on LG employee compensation. <br> - LGs should ensure compliance with wage bill ceilings and conduct functional analyses to identify areas for privatization or reduction.
PUCs	- LGs and PUCs should complete asset inventory and improve balance sheets. <br> - Formal service agreements and regular publication of business plans and financial accounts should be established.	- Restructure PUCs to focus on core activities. <br> - Promote regional agglomeration of utility services where cost-effective. <br> - Encourage PUCs to invest in their own infrastructure. <br> - Allow block tariff increases to improve access for low-income groups.
Public Financial Management	- Central Government should publish reports on public procurement performance. <br> - LGs should improve commitments control and ensure compliance with procurement laws.	- Review and support LG financial management systems. <br> - Introduce certification for budget accountants and procurement training. <br> - Strengthen internal audit functions with central support. <br> - Improve transparency and accuracy in financial reporting.

Conclusion

LGs are key players in Serbia’s fiscal adjustment, contributing significantly to public spending and employment.
Addressing inefficiencies in wage bill management, PUC operations, and PFM systems is crucial for achieving fiscal sustainability.
The central government must provide legal clarity, support for reforms, and oversight to enable LGs to implement these changes effectively.
Improvements in these areas can lead to better budget performance, reduced reliance on borrowing, and more efficient service delivery to citizens.

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