(2026-05) Budget Execution Report as of September 30, 2025 (Q4, FY 2024-2025)

CSCCA (Cour Supérieure des Comptes et du Contentieux Administratif) • 2025

Summary — This report from the Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA) analyzes Haiti's budget execution for the 2024-2025 fiscal year as of September 30, 2025. It evaluates the mobilization of budgetary resources, the execution of public expenditures (current and capital), and the overall budgetary balance. The report also assesses the conformity of the Ministry of Economy and Finance's (MEF) report with legal requirements and offers recommendations to enhance transparency and efficiency in budget management.

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Key Findings

The MEF's budget execution report for 2024-2025 is not fully compliant with the LEELF's requirements for General Accounts.
Domestic revenues, particularly customs and petroleum revenues, showed strong performance, exceeding or nearly meeting targets.
The overall budget balance remains in deficit by 2.74 billion gourdes after financing operations, despite an initial base surplus.
Execution of capital expenditures, especially programs and projects, remains moderate at 40.52%, indicating significant reliance on external resources.
Social spending and transfers increased significantly (97% year-on-year), but the MEF's report lacks indicators to assess their social impact or beneficiaries.

Full Description

This report, prepared by the Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), provides a comprehensive analysis of Haiti's budget execution for the 2024-2025 fiscal year, covering the period up to September 30, 2025. It details the evolution of budgetary resources, including domestic revenues, donations, and external financing, against established targets. The report also thoroughly evaluates public expenditure, distinguishing between current and capital expenses, and assesses their distribution and execution rates. Furthermore, the CSCCA examines the conformity of the budget execution report submitted by the Ministry of Economy and Finance (MEF) with existing legal and regulatory provisions, particularly the LEELF. It highlights the macroeconomic context, both international and national, noting persistent economic recession, high inflation, and insecurity impacting economic activity and food security. The report concludes with key findings regarding resource mobilization, expenditure execution, and budgetary balance, offering recommendations to improve financial autonomy, accelerate public investment, enhance transparency in social spending, and foster sustainable economic growth.

Topics

Geography

Time Coverage

2024-10-01 — 2025-09-30

Keywords

budget execution, public finance, Haiti, CSCCA, MEF, fiscal year 2024-2025, domestic revenue, public expenditure, capital expenditure, current expenditure, debt, macroeconomic context, inflation, economic recession, food insecurity, governance, transparency, public investment, social programs

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Administration Générale des Douanes (AGD), Direction Générale des Impôts (DGI), Fonds Monétaire International (FMI), Banque Mondiale, Institut Haïtien de Statistique et d'Informatique (IHSI), Banque de la République d'Haïti (BRH), Commission Nationale des Marchés Publics (CNMP), Ministère des Affaires Sociales et du Travail (MAST), Électricité d'Haïti (EDH)

Notes

Series: REBP (quarterly, cumulative). Cover page confirms 'Au 30 septembre 2025', the full-year (Q4 cumulative) execution report for FY2024-2025. Site 'Publié le' shows 2026-05-21. A byte-different duplicate upload exists at .../1779417885_... and a further mirror on the homepage banner at .../1779589518_rapport_execution_budget_24_25_4ett.pdf (neither downloaded separately).