(2025-01) Budget Execution Report as of September 30, 2024 (Q4, FY 2023-2024)

CSCCA (Cour Supérieure des Comptes et du Contentieux Administratif) • 2024

Summary — This report from the Superior Court of Accounts and Administrative Disputes (CSCCA) analyzes Haiti's budget execution for the 2023-2024 fiscal year, ending September 30, 2024. It highlights significant disparities between budget forecasts and actual realizations, particularly concerning revenue mobilization and investment spending. The report notes a challenging national context marked by political instability, insecurity, and negative economic growth.

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Key Findings

The MEF's budget execution report for 2023-2024 does not conform to legal requirements regarding General Accounts.
Domestic revenue mobilization, particularly customs and internal revenues, showed appreciable performance (97.58% and 96.07% realization rates).
The overall budget resource realization rate was low at 66.42%, indicating overly optimistic government forecasts and concerns about budgetary sincerity.
Total authorized expenditures were lower than total revenues, resulting in a paradoxical positive budget balance for an economy in prolonged recession.
Investment expenditures for programs and projects had a very low execution rate of 14.36%, largely due to unfulfilled commitments from donors, hindering economic growth.

Full Description

This report, prepared by the Superior Court of Accounts and Administrative Disputes (CSCCA), provides an analysis of Haiti's budget execution for the fiscal year 2023-2024, covering the period up to September 30, 2024. It examines budgetary resources and expenditures within a challenging national and international context, marked by geopolitical tensions, persistent structural imbalances, and a difficult socio-political and security situation in Haiti. The CSCCA identifies significant discrepancies between budget forecasts and actual outcomes, with a particularly low realization rate for overall budgetary resources (66.42%) and investment expenditures (14.36%). The report emphasizes that while domestic revenue mobilization, particularly customs and internal revenues, showed some resilience, the overall budget execution suffered from a lack of external financing and an over-reliance on administrative operating costs. The CSCCA expresses concern over the low execution of investment programs and projects, which are crucial for sustainable economic development in a country experiencing prolonged recession. It concludes with recommendations to improve budget reporting compliance, strengthen revenue mobilization, secure external financing, and rebalance spending towards public investment.

Topics

Geography

Time Coverage

2023-10-01 — 2024-09-30

Keywords

Budget execution, Haiti, fiscal year 2023-2024, public finance, revenue mobilization, government spending, economic context, political instability, public debt, investment programs, economic recession, budgetary sincerity

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Fonds Monétaire International (FMI), Banque de la République d'Haïti (BRH), Institut Haïtien de Statistique et d'Informatique (IHSI), Coordination Nationale de la Sécurité Alimentaire (CNSA), Administration Générale des Douanes (AGD), Direction Générale des Impôts (DGI)

Notes

Series: REBP (quarterly, cumulative). Cover page confirms 'Au 30 septembre 2024' and 'Janvier 2025' as the publication month, the full-year (Q4 cumulative) execution report for FY2023-2024. Site listing 'Publié le' shows 2023-02-25, which is inconsistent with the report's own 'Janvier 2025' cover date and with the FY it covers — the site's stored publish date is almost certainly a data-entry artifact; flagged rather than corrected.