(2022-02) Report on the Draft Budget Settlement Law (RPLR), FY 2022-2023

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

Summary — This report by the CSCCA analyzes Haiti's 2022-2023 fiscal year budget execution and the General Account of the Central Administration. It highlights significant non-compliance with legal requirements, including the lack of validation by the Council of Ministers and missing performance reports. The report also points to a growing public debt and insufficient investment spending amidst negative economic growth.

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Key Findings

The budget execution decree for 2022-2023 was not validated by the Council of Ministers, violating Article 58 of the LEELF.
Essential documents like annual performance reports and off-balance sheet commitment evaluations were missing, limiting financial effectiveness analysis.
The principle of budgetary sincerity was violated, with FNE revenues included without corresponding expenses and over 10 billion gourdes in current expenses omitted from main tables.
Investment project expenditures had a low execution rate of 41.42%, significantly lower than operating expenses (85.66%), potentially compromising long-term development.
Public debt increased by 18% to 619.1 billion gourdes, with internal debt rising by 7.84% and external debt by 35.55%, indicating a concerning trend.

Full Description

The Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA) presents its report on the Draft Budget Settlement Law (RPLR) for the 2022-2023 fiscal year, analyzing the budget execution and the General Account of the Central Administration. The report identifies several critical issues, including the non-validation of the budget execution decree by the Council of Ministers, a serious breach of legal requirements. Furthermore, essential accompanying documents, such as annual performance reports and evaluations of off-balance sheet commitments, were not provided, severely limiting the CSCCA's ability to assess budgetary and financial effectiveness. The CSCCA also highlights a violation of the budgetary sincerity principle, as certain revenues (FNE) are included without corresponding expenses, and over 10 billion gourdes in current expenses are omitted from main tables. The report notes a concerning increase in public debt, reaching 619.1 billion gourdes, and a persistently low execution rate for investment projects (41.42%) compared to operating expenses (85.66%). These findings underscore a lack of transparency, rigor, and strategic focus in public finance management, hindering economic development in a context of negative GDP growth (-1.9%) and widespread insecurity.

Topics

Geography

Time Coverage

2022-10-01 — 2023-09-30

Keywords

Public finance, budget execution, fiscal year 2022-2023, Haiti, CSCCA, public debt, budgetary sincerity, investment spending, economic performance, financial reporting, government accountability, budget law, financial management, revenue collection

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Parlement, Gouvernement, Banque de la République d'Haïti (BRH), Fonds Monétaire International (FMI), Autorité Aéroportuaire Nationale (AAN), Office National de l'Aviation Civile (OFNAC), Office d'Assurance Véhicules Contre-Tiers (OAVCT), Banque Nationale de Crédit (BNC), Autorité Portuaire Nationale (APN), Petróleos de Venezuela, S.A (PDVSA), Chine-Taiwan, OPEC, Fonds International de Développement Agricole (FIDA)

Notes

Series: RPLR (annual). PDF cover page confirms 'exercice fiscal 2022-2023'. Site 'Publié le' shows 2022-02-01, which predates the FY's own end (Sep 2023) and is inconsistent with the confirmed FY — the site's stored publish date for this entry appears to be wrong/a data-entry artifact; flagged rather than corrected, since the FY label itself is document-verified.