Financial improvement planning in local governments in Southern Africa, with special reference to Zambia

Figures & data

Receipts and payments on the KCC's main funds, 1998 (K '000)

	Expected to remain with the KCC				Expected to be sold or corporatised
	General rate fund	Low‐cost housing	Subtotal	Taverns	Water and sewage	Sale of houses	Subtotal	Grand total
Receipts	1,533,400	470,300	2,003,700	1,350,900	2,417,600	1,198,000	4,966,500	6,970,200
Payments	(3,005,200)	0	(3,005,200)	(1,413,300)	(2,036,400)	(900,800)	(4,350,500)	(7,355,700)
Surplus/(deficit)	(1,471,800)	470,300	(1,001,500)	(62,400)	381,200	297,200	616,000	(385,500)
Source: KCC (1999b).

Major sources of estimated revenue to the general rate fund, 1999 (K '000)

	Revised 1998 estimate	1999 estimate	Proportion of total estimated revenues (%)
Rates	1,356,645	3,985,246	58
House rents	455,735	630,679	9
Market levy	101,666	480,000	7
Shop rents	11,021	332,150	5
Licence fees	24,800	225,000	3
Personal levy	278,000	200,000	3
Interest receivable	216,000	140,000	2
Sundry receipts	392,312	112,000	2
Lease of council properties	0	90,000	1
25 other sources	557,853	637,050	9
Total	3,394,032	6,832,125	100
Source: KCC (1995–9).

Income and expenditure of KCC commercial undertakings, 1990–5 and 1998 (K '000)

	1990	1991	1992	1993	1994*	1995	1998
Income	37,375	70,269	184,725	520,374	594,214	858,620	1,350,900
Expenditure	(49,185)	(72,499)	(211,242)	(609,826)	(406,859)	(931,176)	(1,413,300)
Surplus (deficit)	(11,809)	(2,230)	(26,516)	(89,451)	187,355	(72,555)	(62,400)
Note: *Possible anomaly due to record errors or disposal of commercial venture(s). Source: KCC (1990–8).

Arrears on the main revenue sources of the general rate fund, 1998 (K million)

	Arrears
Rates	2,022
House rents (self‐payers)	1,761
Standing charges	394
House rents (general)	371
Personal levy	81
Total	4,631
Source: KCC (1995–9).

Proportional expenditure by standard category, 1990–5 and 1998 (%)

	1990	1991	1992	1993	1994	1995	1998
Employees	45	67	41	31	37	40	77
Establishment	9	11	6	8	15	6	8
Premises	4	5	13	19	18	7	5
Total	58	84	60	59	69	53	90
Source: KCC (1990–8).