(2021-07) Report on the Draft Budget Settlement Law (RPLR), FY 2019-2020

CSCCA (Cour Supérieure des Comptes et du Contentieux Administratif) • 2021

Summary — This report by the Superior Court of Accounts and Administrative Litigation (CSCCA) analyzes the conformity of the 2019-2020 Draft Budget Settlement Law (PLR) with Haitian financial laws. It highlights significant irregularities, including formal defects in the PLR's approval and submission, and issues with budget execution and financial reporting. The CSCCA concludes that the PLR does not comply with legal requirements and offers recommendations for improved financial governance.

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Key Findings

The PLR 2019-2020 has a formal defect, as it was not approved by the Council of Ministers and lacks ministerial signatures and a date.
The PLR was transmitted to the Court on August 26, 2021, significantly past the legal deadline of the fourth Monday of April.
Budget overruns are not managed or controlled by specific expenditure types (operating vs. investment), violating the principle of budgetary specificity.
The Special Treasury Accounts, particularly the FGDCT, are often underestimated due to non-compliance with legal provisions regarding dividend distribution.
Documents required for budgetary and general accounting were incomplete, hindering the Court's judgment on public funds utilization.

Full Description

The Superior Court of Accounts and Administrative Litigation (CSCCA) presents its report on the Draft Budget Settlement Law (PLR) for the 2019-2020 fiscal year, assessing its conformity with the Law on the Elaboration and Execution of Finance Laws (LEELF). The report identifies several major irregularities, including the PLR's lack of approval by the Council of Ministers, its late submission to the Court, and the absence of ministerial signatures and a date. Furthermore, the CSCCA notes that budget overruns are not managed by specific expenditure types (operating vs. investment), violating budgetary specificity principles. Issues with the accounting of Special Treasury Accounts, particularly the Fonds de Gestion des Collectivités Territoriales (FGDCT), are also highlighted, as these funds are often underestimated due to non-compliance with legal provisions regarding dividend distribution from mixed-economy companies. The report also points out that the Ministry of Economy and Finance (MEF) submitted incomplete documentation, hindering the Court's ability to fully assess the use of public funds.

Topics

Geography

Time Coverage

2019-10-01 — 2020-09-30

Keywords

Public finance, budget execution, fiscal year 2019-2020, Haiti, CSCCA, budget law, financial management, public debt, government spending, revenue, grants, Treasury, accountability, financial reporting, compliance, governance

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Parlement, Gouvernement, Institut Haïtien de Statistique et d'Informatique (IHSI), Banque de la République d'Haïti (BRH), Caisse d'Assistance Sociale (CAS), Fonds d'Urgence (FDU), Pension Civile, Fonds Fidéi Commis, Fonds de Gestion des Collectivités Territoriales (FGDCT), CINA, Les Moulins d'Haïti, Ministère des Haïtiens Vivant à l'Étranger (MHAVE), Ministère des Affaires Étrangères (MAE), Présidence, Primature, Ministère de la Défense, Ministère de la Santé Publique et de la Population (MSPP), Ministère de la Culture, OPEC, FMI, FIDA, BID/MINOTERIE, PDVSA, CHINE-Taiwan

Notes

Series: RPLR (annual). PDF cover page confirms 'exercice fiscal 2019-2020', includes a 'Conformité de l'exécution de la loi de finances 2019-2020' subtitle. Site 'Publié le' shows 2021-07-29.