Personnel expenditure analysis of the Directorate Veterinary services in the North West

Abstract

The purpose of this study was to analyse personnel expenditure of the Directorate Veterinary Service in the North West Province and how it impacted on service delivery. Literature on personnel expenditure and its influence on service delivery, particularly in the field of Veterinary Services is still in its infancy. Financial condition was referred as a tool to evaluate trends and patterns in how personnel budgets increases over a period of time as a fraction of the total budget affected the ability of the directorate to deliver services to the citizens of the province. Financial condition uses a percentage change to analyse changes in the budget over time for the Directorate. Budget reports (2000-2002) collected from the Provincial Department of Agriculture, Conservation and Environment was analysed in terms of a split between personnel and operational. This analysis was then used to elucidate patterns over time for the Directorate as a whole, which were then compared between the regions (using cost centers) to determine any bias in terms of resource allocation. The percentage change was also done per standard budget item used in the Province. From the study it is evident that there was deterioration in financial condition for the financial year 200112001. This deterioration in financial condition is shown by a drop in budget but also in terms of a bias towards personnel. This phenomenon was however reversed in the following year of 2002/2003. This study has identified a negative correlation between personnel budget and other expenditure needs for the Directorate Veterinary Services that had negative consequences for service delivery. To this extent it recommends a regular monitoring process to be put in place and the use of public partnerships where practical as a solution to rising personnel costs.