Opinion of the CSCCA on the Draft Finance Law for FY2018-2019
- This is the CSCCA's formal opinion on the draft finance law for FY2018-2019, received by the Court on 11 December 2018.
- It is issued under the CSCCA's constitutional mandate (article 200-4 of the Constitution, article 44 of the 4 May 2016 law, decree of 23 November 2005).
- The executive transmits the draft finance law to the Court, which gives Parliament an independent assessment before the vote.
- It shows the audit court's ex ante scrutiny of the budget, complementing its ex post execution and settlement reporting.
This is the formal opinion (avis) of the Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA) on the government's draft finance law (projet de loi de finances) for fiscal year 2018-2019. The Court received the draft on 11 December 2018 and issued its opinion under its constitutional mandate: article 200-4 of the Constitution, article 44 of the law of 4 May 2016 on the elaboration and execution of finance laws, and article 5 of the decree of 23 November 2005 on the CSCCA's organization and functioning. Under that framework the executive transmits the draft finance law to the Court, which gives Parliament an independent assessment of the draft budget before it is voted. The avis is a primary public-finance document showing the audit court's ex ante scrutiny of the budget, a counterpart to its ex post budget-execution and settlement-law reporting. Specific observations should be cited directly from the avis.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Opinion of the CSCCA on the Draft Finance Law for FY2018-2019, https://cscca.gouv.ht/uploads/documents/1748322951_avis_de_la_cscca_sur_projet_de_loi_de_finances_2018_2019.pdf