supported by provincial directors in charge of directorates (sector services) who, in turn, are appointed by their sector ministers. The main functions of the provincial government are the following: • Approval and monitoring of the implementation of provincial development plans and budgets; • Supervision and support of district and local governments in accordance with government policies; and • Management of natural disasters and emergencies. 373. Provincial revenues are derived from three main sources, namely, state budget allocation, provincial taxes, and fees and charges. The provincial government is accountable to the government through the visits various ministers conduct to monitor sector programmes and mandatory periodic reports. The Constitution provides for democratically elected provincial assemblies to supervise and monitor the provincial government, in order to ensure that its activities conform to government policies, and to approve and monitor implementation of the provincial budget. At the time of the CRM, however, no elections had been held to compose provincial assemblies. 374. The District Administration is headed by a District Administrator, who is complemented by a District Secretary and Directors of Services at the district. According to the UTRESP, the main duties of the district government are to formulate district development plans and implement them; identify district reserve land; ensure environmental protection; promote alternative energy use; promote local development initiatives; fix the rate of local taxes and other fiscal resources assigned to districts under the law; and ensure the human and food security of the district. 375. District revenues are derived from state revenue transfers and own taxes. A district investment fund of 7 million meticais (as high as 10 million meticais in exceptional circumstances) was instituted to support poverty reduction efforts through offering revolving loans to deserving applicants for food production and income-generating activities. The fund’s administration has been fraught with challenges. In interactive sessions with stakeholders, the CRM heard repeated complaints at all the validation workshops that it was mainly the supporters of the ruling party who received the loans. The officials, on the other hand, revealed that loans were difficult to recover, as beneficiaries declined to make refunds. Consequently, rather than being a revolving loan, it is unavailable to go round to other potential beneficiaries. There is also an infrastructure grant (2 352 000 meticais in 2007) that is distributed to all the districts. 376. District administrators supervise administrative posts and localities under them. They are appointed by the Minister of Public Administration, in consultation with the Provincial Governor, while the Secretary is appointed by the Governor. Accountability is enforced by means of biannual reports and general financial inspections by government auditors and the Administrative Court. 135