expenditure ceilings human resources and health the case for zambia author mukosha b chitah economist commissioned by churches association of in collaboration with civil society poverty reduction cordaid wemos netherlands november 2005 brap06004 contents acronyms abbreviations i executive summary iii 1 introduction 2 description challenges brief macro economic background issues earmarking social sector expenditures national performance targets 3 millennium development goals problem 4 healthcare financing 7 5 fallacy pe gdp ratio terms total actual costs 9 decisionhyphenminusmaking process determining ceiling 10 rationale 11 potential improvements 13 improving non wage incentive schemes sectors re allocation government budget to priority restructuring public service 14 emerging
