(2022) Manual of Procedures for Budget Preparation - Directorate General of the Budget, Haiti
Summary — A step-by-step procedural manual from Haiti's Directorate General of the Budget (DGB) setting out the seven-chapter process for preparing, adopting, and amending the national budget (Loi de Finances), from the launch meeting through promulgation.
Key Findings
- The manual maps the entire annual budget cycle for Haiti's central government, from the October launch meeting through macroeconomic framing, resource forecasting, credit ceiling analysis, the two-phase budget conferences, drafting and adoption of the Finance Law, and the separate track for a rectificative (amended) Finance Law. It is intended for MEF, MPCE, Primature and line-institution officials involved in budget preparation and defines each actor's role and the sequence of actions required at each step.
Full Description
Produced by Haiti's Direction Générale du Budget (DGB), this manual is presented as the first version of a harmonized reference framework intended to guide preparation and execution of the national budget, as part of a longstanding public finance modernization process. It organizes the annual budget cycle into seven chapters: launch of the budget preparation process (which begins in October of fiscal year n-1, opened by a launch meeting held in the second week of October, convening the Ministère de l'Economie et des Finances (MEF), the Ministère de la Planification et de la Coopération Externe (MPCE), and the Primature); budget outlook work (macroeconomic framing, resource forecasting, and budget credit analysis feeding into a synthesis report and a cadrage letter); preparation of credit proposals by institutions and their consolidation; budget conferences held in two phases to reconcile operating and investment credit proposals; drafting of the Finance Bill (Projet de Loi de Finances) and its annexes, its approval, review by the Cour Supérieure des Comptes et du Contentieux Administratif (CSC/CA), and its submission to the Chamber of Deputies; the Finance Law's passage through Parliament and its promulgation and publication; and the parallel process for a supplementary or amended Finance Law (Loi de Finances Rectificative). It closes with a glossary of terms. The budget preparation commission is chaired by the Minister of Economy and Finance, with the Minister of Planning and External Cooperation as vice-president and the Director General of the Budget as secretary, alongside the Directors General of Taxes, Customs, and the Haitian Institute of Statistics and Informatics (IHSI).