Report on the Draft Budget Settlement Law (RPLR), FY 2024-2025

The report reviews the draft decree establishing the execution of the 2024-2025 budget and the central government's general account, as the budget settlement law process requires. Its first part presents the draft decree, the general account, the management account and the annexes; the second summarizes budget operations; the third sets out the Court's findings on the accountability process and the quality of financial information.

On the process, the draft decree sent to the Court carries no date or visible signatures showing Council of Ministers approval, and the file arrived on July 7, 2026, 71 days after the legal deadline of April 27, 2026. The annual performance report by budget program, the assessment of off-balance-sheet commitments and the public accountants' management accounts were not provided.

On information quality, explanatory notes are thin, the main statements omit prior-year figures, and opening balances at October 1, 2024 do not match closing balances at September 30, 2024 for some special Treasury accounts, including Civil Pension and the Fonds en Fidei Commis. The public debt stock at September 30, 2025 appears as HTG 362.47 billion, 417.23 billion and 462.47 billion in different breakdowns of the same account. On the result, the year ended in a deficit of HTG 22.56 billion, with HTG 245.12 billion of resources mobilized compared with HTG 267.68 billion of spending executed, after three consecutive surpluses. The report ends with findings and recommendations (page 44 onward) and annexes.