(2022-07) Report on the Draft Budget Settlement Law (RPLR), FY 2020-2021

CSCCA (Cour Supérieure des Comptes et du Contentieux Administratif) • 2022

Summary — This report by the Superior Court of Accounts and Administrative Disputes (CSCCA) analyzes the Draft Settlement Law (PLR) and the General Account for the 2020-2021 fiscal year in Haiti. It identifies significant non-compliance with legal frameworks, including the PLR not being approved by the Council of Ministers and the General Account being incomplete. The report highlights issues such as insincere budget forecasts, unrecorded tax debts, public revenues outside Treasury control, and illegal expenditure overruns.

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Key Findings

The Draft Settlement Law (PLR) was not approved by the Council of Ministers, violating Article 58 of LEELF.
The General Account (CGACE) is incomplete, missing key documents like annual performance reports and a treasury cash flow statement, violating Article 56 of LEELF.
Budget forecasts for 2020-2021 were insincere, with large discrepancies between predictions and actual realizations, especially for financing resources and expenditures.
Fiscal debts were not properly accounted for, and public revenues were collected outside the control of the Public Treasury, indicating illegal practices.
Expenditure overruns, including those for the Ministry of Public Works, Transport and Communications (MTPTC) and unbudgeted expenses, were illegal and sometimes camouflaged.

Full Description

The Superior Court of Accounts and Administrative Disputes (CSCCA) presents its analysis of the Draft Settlement Law (PLR) and the General Account for the 2020-2021 fiscal year in Haiti. The report reveals several instances of non-compliance with the legal framework, particularly Articles 56 and 58 of the Law on the Elaboration and Execution of Finance Laws (LEELF). Key findings include the PLR not being approved by the Council of Ministers and the General Account lacking crucial documents such as annual performance reports and a treasury cash flow statement. Furthermore, the CSCCA identifies serious irregularities in budgetary operations. These include insincere budget forecasts, evidenced by significant discrepancies between initial predictions and actual realizations, especially after a late budget rectification. The report also points to unrecorded fiscal debts, public revenues collected outside the control of the Public Treasury, and illegal expenditure overruns, some of which were camouflaged by the Ministry of Economy and Finance. Contradictory information regarding public debt service further undermines the sincerity of financial data. The CSCCA recommends that the government rectify these issues, ensure proper PLR adoption, implement program budgeting, and produce realistic forecasts.

Topics

Geography

Time Coverage

2020-10-01 — 2021-09-30

Keywords

Budget execution, Public finance, Fiscal year 2020-2021, Haiti, CSCCA, PLR, General Account, Budgetary non-compliance, Fiscal management, Public debt, Government spending, Revenue collection, Economic recovery, Natural disasters

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Parlement, Conseil des Ministres, Direction générale du Trésor et de la Comptabilité publique (DGTCP), Administration générale des Douanes (AGD), Direction générale des Impôts (DGI), Banque de la République d'Haïti (BRH), Fonds Monétaire International (FMI), Union européenne, Banque mondiale, Banque interaméricaine de Développement, Ministère des Travaux publics, Transports et Communications (MTPTC), Bureau de Monétisation des Programmes d'Aide au Développement (BMPAD)

Notes

Series: RPLR (annual). PDF cover page confirms 'exercice fiscal 2020-2021'. Site 'Publié le' shows 2022-07-27, consistent with a post-FY publication lag.