Table 4.

Pressures, incentives and opportunities for abuse

Factor	Illustrative quote
Low salary	The basic pay is terrible, so abuse of these allowances is not surprising. (high-level officer, Uganda)
High prices	The prices of everything nowadays have gone up. (mid-level officer, Uganda)
Difficulties saving	They are trying to save money to boost their basic income. (high-level officer, Uganda)
Inadequate monitoring	There is monitoring, but the monitoring can have limitations … My controlling officer may not be able to know that I am [delaying an activity] deliberately just to increase days. (high-level officer, Malawi)
	You find people claiming for allowances but they have not done anything to deserve allowances … you find that people around them know what is happening, but they just let it go. People do not air these [things] out … And I feel this is not going to help us in any way. (NGO officer, Malawi)
Lack of accountability	If an allowance is taken before the job is done, and due to other circumstances the job has not taken place, sometimes it has been difficult for people to return the money. (NGO officer, Malawi)
	Sometimes people may stay less time in the field because the work that was planned was finished earlier. People may not want to give [allowances] back to the office because maybe they had even used the money already. Maybe they left the money for their family at home, or they bought some things while in the field. (low-level officer, Uganda)
	It is managers who are incompetent; why would you approve 6 nights when the work is supposed to be for 2 nights? If you approved the budget as a manager, then what is your problem if I spend all the money? (mid-level officer, Uganda)
Weak character	It is bad here in the Ministry. Top officials are very greedy. (low-level officer, Uganda)
Donor incentives	How are donors going to make sure they spend all the money? It is through giving out more allowances. (NGO officer, Malawi)