PEFA Assessment of Haiti 2011: Final Report

The report assesses Haiti's public financial management with the PEFA performance measurement framework, for fiscal years 2007-08 to 2009-10, and compares each indicator with the 2006 assessment, separating real change from changes caused by earlier over- or under-scoring.

Only one indicator reached a satisfactory level: aggregate expenditure outturn compared with the original budget (PI-1, B). Most other indicators were rated D or D+. The composition of spending departed from the original budget by more than 15% in two of the three years reviewed, domestic revenue was below 92% of the budgeted amount in each of those years, and the data on arrears were incomplete.

The budget classification had no functional classification, which made it hard to link spending to policy. Information given to Parliament and to the public was limited. Unreported extrabudgetary spending amounted to at least 2% of total spending excluding external financing and debt service, and donor-financed projects were not reported in budget execution.