text: 243. There has been a change in the structure of current expenditure. overall, theshare of expenditure on personnel (including wages and most allowances and salarygrants to prinary and secondary school teachers) rose from 54.3 per cent in 19T3/76to 58.8 per cent in l9g3/94. Hoh,ever, in the case of some ministries which aremainly engaged 1n development activities, the ratios between personnel expenditureand total expenditure changed much more significantly: in agriculture and naturalresources, personnel expenditures increased from 39.9 to 70.6 per centt in publicworks frpm 55.7 to 93.4 per cent, in transport and communications from 47.1 to67.2 per cent and in education from 62.3 to 69.9 per cent. In health servicesthere uas a decline from 59.4 to 48.6 per cent, as a result of substantial paymentsfor supplies, although in 1982/83 the ratio was 5?.I per cent. Altogether, theratlo of expenditure on personnel in these five ministries rose from 59.I per centto 59.t1 per cent. Recurrent expenditure other than personnel costs in thefive ministries felt in real terms. This was not only because of the deterioratingfinancial posltion of the Governoent but also because of the worsening foreignexchange position of the country, which limited expenditures on imported inputs.The decline in efficlency of the staff and work force has become increasinqly clear. 2tlzl . As regards development expenditure f rom the @vernment's own resources, thetightenlng situation is evident. In Lg75/76, development expenditure from locaIsources was Le 15 million, of rrhich Le 6 million was counterpart financing.In 1983/84, domestic development expenditure was Le 26 million, of whichLe 13 million was local. cost financing for externally financed projects. Evenhere' all such local financing was derived from external sources, mainly from STABEX payments and comnpdity sales. rn real terms local financing developmentexpenditure has shrunk greatly, resulting in a local cost problem, since all theagreed counterpart funding for the externally financed projects could not beprovided. 5. Public debt 245. The deterioration of the financial situation of the Government an<! of theexternal position of the economy as a whole was reflected in the monetaryaggregates. With the deterioration of the Governmentrs financial. situation, bankfinancing started to increase in the mid-I970s. Since L976/77, the largest shareof the overall @vernoent deficit has been financed through net domestic ratherthan through external borrowing.
analysis: The text discusses the changes in the structure of government expenditure, particularly in development activities, and the impact of these changes on the government's financial situation. It also touches on the issue of public debt and the financing of government deficits. Given the focus on government expenditure, development activities, and financial management, it is likely that the text is related to the field of economic development.