In Budget Country

Originally published in the Informanté newspaper on Thursday, 3 March, 2016. 


In 1710, the United Kingdom was in financial difficulty. The Kingdom was involved in two wars and the government’s finances were in shambles. To raise money, parliament first instituted a national lottery, but when they had problem paying the winners, they consolidated their debts into a private company – the South Sea Company. Government debt paid to the company would be repaid to shareholders as dividends, and at first it seemed to work well. But soon speculators entered the market, and the value of the shares skyrocketed in excess of their value. A bubble formed on the back of government debt.

Like all bubbles, though, it eventually collapsed. Thousands of investors were ruined, the UK economy suffered, and the people lost faith in their government’s ability to conduct its own affairs. Thus, in 1720, Robert Walpole, Chancellor of the Exchequer, in an attempt to restore the confidence of the public, presented the government’s budget to parliament. While budgets were not always well received, given their tendency to introduce new forms of taxes or tax increases, it did usher in a new era of accountability and transparency of government that still persists to this day. 

It should thus be no surprise that on 25 February this year, Finance Minister Schlettwein presented the Namibian Government Budget to parliament as well. As Namibian citizens, it behoves us to take a look at the presented documents to keep our government accountable to the promises they’ve made.


Let’s start with government revenues – the money the government receives. In total, the government expects to receive about N$ 57 billion from various sources. N$ 54 billion will be from taxes. N$ 24 billion will be from income taxes – as paid by us every year, and paid by the various companies operating in Namibia. Another N$ 30 billion is collected via indirect taxes, like VAT, that you pay when purchasing products or importing products, and transfer duties and property taxes. 

That leaves about N$ 4 billion that is collected from other sources. About N$ 1 billion of these is from dividends and profit shares from government investments and interest of loans and investments. About N$ 2.5 billion is collected as royalties on minerals mined, with about N$ 1.4 billion of that from diamonds alone. The remaining amount is collected as fines and administrations fees the government levies. 

So far, so good. Let’s take a look at the expenditure now. Minister Schlettwein’s budget indicates that the government intends to spend N$ 66 billion this year. Of that, a staggering N$ 12.8 billion is budgeted for education. It has been noted that education is the greatest equaliser, and the Namibian government is certainly striving toward it, as government spending on education dwarfs other spending by a significant amount. In fact, Namibia is one of only three countries in the world where education is the top spending priority for government. 

Health and Social Services receive N$ 7.2 billion in the budget, and in particular, the budget increases the old age pension grant to N$ 1 100 per month, allowing our oldest and most vulnerable of citizens to be placed above the national poverty line. The Ministry of Defense and the Police receive N$ 6.6 billion and N$ 5.1 billion respectively. Together, the abovementioned ministries receive more than 50% of the budget. 

The rest of the ministries are funded by the remainder, as well as several infrastructure development programme, which inter alia include the rehabilitation of the national railway, the on-going expansion of the Port of Walvis Bay, several national roads, water infrastructure, the Mass Housing Programme and increased funding to the Public Financial Institutions for private sector support and SME development.

The more astute reader may have noticed the government expenses seem to exceed government revenues, and you would be correct! This is what is known as the budget deficit. When you run out of money to cover your expenses, you sometime borrow some money to make ends meet. In a similar way, when the government wants to spend money it does not have, it needs to borrow as well. In most cases, this is done via Treasury Bills or Government Bonds, that it then needs to pay interest on. But just as you and I need to be careful when we borrow, and make sure that we are able to cover the interest and principal repayments in the coming months, so too the government must be careful. 

In our case, we can take into account possible salary increases, and stop spending money on frivolous things. In the government’s case, the equivalent of salary increases would be growth in future revenue, made possible by economic growth. But the government ran into a different problem this year.

Treasury Bills and Government Bonds are usually sold locally, so in essence the government is borrowing from its citizens, in its local currency. But if the government needs to borrow more than we can give, it needs to go to foreign markets. During the year, the government had to borrow US$ 750 million in the international markets, and these bonds are in US dollars. When the exchange rate weakens, this adds to the cost of the government’s interest, and as a result, foreign interest payments are budgeted to increase from N$ 560 million this year to N$ 2.5 billion in the budget.

As a result, Minister Schlettwein has opted to be exceptionally prudent in his budgeting. His budget this year only has minimal increases from last year, and in addition there are several expenditure items that have been severely curtailed, inter alia non-essential operational expenditure items such as materials and supplies, subsistence travel, overtime, furniture and office equipment and vehicles, as well as the postponement of other non-productive capital spending on office buildings. In addition, government wage increases have been capped at the inflation rate, and a moratorium on new hires for government service have been put in place. These measures should allow the government to reduce the debt as a percentage of GDP from 37% to 34.6% at the end of the 2016/2017 financial year. 

In these turbulent economic times we cannot expect Namibia not to feel the effects of the global economy. This budget, at least, should give some reassurance that the government is keeping its eye on the ball, and practising some prudence in managing its finances. Still, this quick summary is no replacement for your own – every citizen should avail themselves of the documents as presented on the Ministry of Finance website, and make their own assessment. It is our duty to keep the government accountable and transparent. Namibia expects every man and woman to do his/her duty.

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