(2026-05) Report on the Draft Budget Settlement Law (RPLR), FY 2023-2024 (preliminary)

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

Summary — This report by the Superior Court of Accounts and Administrative Disputes (CSCCA) analyzes Haiti's Draft Budget Settlement Law (RPLR) for the 2023-2024 fiscal year. It highlights significant issues with budget execution, including a lack of validation by the Council of Ministers, delayed transmission of documents, and missing performance reports. The CSCCA notes a persistent violation of budgetary sincerity principles, particularly regarding the accounting of National Education Fund (FNE) revenues and expenditures.

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Key Findings

Limited compliance of the General Account with legal requirements: The 2023-2024 budget execution decree was not validated by the Council of Ministers, and mandatory documents (annual performance report, off-balance sheet commitments evaluation) were not submitted.
Violation of the principle of budgetary sincerity: Certain revenues (e.g., FNE) are included without corresponding expenditures being accounted for, thus distorting the reliability of the budgetary balance.
Persistence of an unbalanced public expenditure execution: Current expenditures show a high execution rate, while investment expenditures remain low, limiting their impact on growth and public services.
Improved public debt profile, but persistent structural vulnerabilities: Public debt decreased due to the cancellation of the PetroCaribe program, but debt service remains high and the debt-to-GDP ratio is still concerning.

Full Description

The Superior Court of Accounts and Administrative Disputes (CSCCA) presents its report on Haiti's Draft Budget Settlement Law (RPLR) for the 2023-2024 fiscal year. The analysis reveals a challenging economic, political, and security context, leading to a 4.2% contraction in GDP and persistent inflation. The report identifies several critical shortcomings in budget execution and financial management. These include the non-validation of the budget execution decree by the Council of Ministers, significant delays in transmitting required documents to the CSCCA, and the absence of crucial performance reports and evaluations of off-balance sheet commitments. The CSCCA also points out a continued violation of budgetary sincerity principles, particularly concerning the inconsistent accounting of National Education Fund (FNE) revenues and expenditures, which distorts the true budgetary balance. Furthermore, public spending remains imbalanced, with high execution rates for recurrent expenditures but low execution for investment projects, hindering economic growth and public service improvement. Despite a notable reduction in public debt due to the PetroCaribe program's cancellation, structural vulnerabilities persist, and the debt-to-GDP ratio remains high. The CSCCA issues recommendations to enhance legal compliance, transparency, technical quality of financial data, and to foster a more balanced and development-oriented budget execution, alongside a sustainable debt strategy.

Topics

Geography

Time Coverage

2023-10-01 — 2024-09-30

Keywords

Budget, Loi de Règlement, Finances publiques, Exécution budgétaire, Dette publique, CSCCA, MEF, Transparence, Sincérité budgétaire, Économie haïtienne, Investissements, Gouvernance

Entities

Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA), Ministère de l'Économie et des Finances (MEF), Banque de la République d'Haïti (BRH), Fonds Monétaire International (FMI), Parlement, Conseil des Ministres, Institut Haïtien de Statistique et d'Informatique (IHSI), PDVSA

Notes

Series: RPLR (annual, budget-settlement/compte général certification). Marked 'Préliminaire' (not yet final) for FY2023-2024. Publié le 2026-05-05 per site listing. A byte-different duplicate upload exists at .../1777989226_... (not downloaded) and a third mirror on the homepage banner at .../1777990158_rplr_preeliminaire_2023-2024_270426.pdf.