Table of State financial operations (TOFE), fiscal year 2011-2012
Summary — The State's fiscal operations table (TOFE): revenues, expenditures, and financing for the period — in-year budget execution reporting.
Key Findings
- Records the fiscal year in which the balance turned: a commitment-basis global surplus of 1,797 million gourdes in FY2011 became a deficit of 4,510 million in FY2012, a swing of 6,306 million.
- Attributes the swing to expenditure rather than revenue, with total spending up 25.4 percent to 46,815 million gourdes against revenue up 8.1 percent to 42,305 million.
- Puts investment as the fastest-growing line, up 75.7 percent to 12,288 million gourdes, with investment projects alone up 76.9 percent to 11,810 million.
- Shows internal revenue carrying the revenue growth, up 15.1 percent to 28,331 million with Port-au-Prince income tax up 32.6 percent and provincial internal revenue up 30.4 percent, while customs revenue was flat at 13,795 million, up 0.2 percent.
- Records other goods and services purchases up 46.4 percent to 11,019 million gourdes, and current accounts within that line up 409.2 percent from 165 to 840 million.
- Shows subsidies and current transfers falling 20.1 percent to 5,655 million gourdes, the only major current line to contract.
- Notes the cash-basis position moving the other way, from a surplus of 161 million to one of 3,930 million gourdes, on an adjustment of 8,440 million driven by project accounts, so the commitment and cash bases give opposite readings of the year.
Full Description
The State's fiscal operations table (TOFE): revenues, expenditures, and financing for the period — in-year budget execution reporting.
Full Document Text
Extracted text from the original document for search indexing.
Tableau des Opérations Financières de l'Etat
Champ Oct-Sept 2011
Oct-Sept
2012
I.Recettes totales 39,139 42,305 3,166 8.1%
I.1.Recettes courantes 39,139 42,305 3,166 8.1%
I.1.1.Recettes fiscales 39,139 42,305 3,166 8.1%
Recettes internes: 24,613 28,331 3,718 15.1%
Impôt sur le revenu (P-au-P) 7,474 9,912 2,438 32.6%
Droits d'accise (P-au-P) 1,032 1,121 89 8.6%
TCA (P-au-P) 11,099 11,975 875 7.9%
Autres Taxes (P-au-P) 3,647 3,550 -97 -2.7%
Recettes internes de province 1,360 1,774 413 30.4%
Recettes douanières 13,765 13,795 31 0.2%
Autres ressources fiscales 761 179 -582 -76.5%
Autres taxes à reclasser 00 00.0%
I.1.2.Transferts des entreprises publiques 00 00.0%
I.2.Recettes en capital 00 00.0%
II.Total des dépenses et des prêts moins recouvrements 37,343 46, 815 9,473 25.4%
II.1.Total des dépenses 37,343 46,815 9,473 25.4%
II.1.1.Dépenses courantes 30,350 34,528 4,178 13.8%
Traitements et salaires 14,629 16,706 2,078 14.2%
Employés permanents 11,558 12,640 1,082 9.4%
Autres 3,070 4,066 996 32.4%
dont comptes courants 00 00.0%
Cotisations au régime d'assurance-maladie (pour mémoire) 00 00.0%
Autres achats de biens et services (Fonctionnement) 7,525 11,019 3,494 46.4%
dont comptes courants 165 840 675 409.2%
Versements d'intérêts 1,120 1,147 27 2.4%
internes 1,119 1,130 12 1.0%
Titres publics (y compris BRH et Bon du Trésor) 1 0 -1 -100.0%
Autres creanciers 1,118 1,130 12 1.1%
externes 2 17 15 803.7%
Subventions et autres transferts courants 7,076 5,655 -1,421 -20.1%
Organismes et Services Publics 00 00.0%
Institutions et Organismes Privés 00 00.0%
Institutions Internationales 00 00.0%
Pension Militaire 00 00.0%
Restitution Taxes (Labadie) 00 00.0%
25% Taxe Conatel 00 00.0%
Rest. /Formulaires Douaniers 00 00.0%
Divers/Subventions 7,076 5,655 -1,421 -20.1%
II.1.2.Investissements
6,993 12,288 5,295 75.7%
Projets d'investissement 6,678 11,810 5,132 76.9%
Machineries et équipements 315 477 163 51.7%
Investissements( Comptes Courants) 00.0%
Indemnisations pour expropriations 00 00.0%
II.2.Prêts (nets) à autres administrations publiques 00 00.0%
Solde courant 8,789 7,778 -1,012 -11.5%
Solde global (base engagement avant [a] ci-dessous) 1,797 -4,510 -6,306 -351.0%
[a] Coût des élections 0 0 0 0.0%
1. Salaires 00 00.0%
2. Fonctionnement 00 00.0%
3. Investissements 00 00.0%
[b] Coût de la réforme administrative 00 00.0%
[c] Ouvrages scolaires 00 00.0%
[d] Réparation dommage secteur privé 00 00.0%
[e] Réparation entreprise secteur informel 00 00.0%
[f] Réparation dégâts Désastre Fonds Verette et Gonaives 00 00.0%
Solde global (base engagement après [a] ci-dessus) 1,797 -4,510 -6,306 -351.0%
Ajustement -1,636 8,440 10,076 -615.9%
Chèque en circulation 1,463 1,475 12 0.8%
Dépenses engagées non payées(net) 1,116 -609 -1,725 -154.6%
Compte de projes(net) 2,673 7,200 4,527 169.3%
Fonds propres(net) 00 00.0%
Solde global (base caisse) 161 3,930 3,769 2346.7%
III.Financement total (net) -543 -3,929 -3,387 623.8%
III.1.Financement externe (net)
4,559 1,514 -3,045 -66.8%
Dons 4,586 1,537 -3,049 -66.5%
Prêts (nets) -28 -24 4 -13.9%
Variation
1
Tableau des Opérations Financières de l'Etat
Champ Oct-Sept 2011
Oct-Sept
2012 Variation
Tirages 00 00.0%
Amortissements -28 -24 4 -13.9%
Arriérés (nets) 00 00.0%
Accumulation 00 00.0%
Paiements 00 00.0%
III.2.Financement interne (net) -5,102 -5,443 -341 6.7%
Secteur bancaire (net) -5,102 -5,443 -341 6.7%
BRH (net) -3,797 -1,016 2,781 -73.2%
Banques commerciales (net) -300 0 300 -100.0%
Emissions de titres publics 1,000 0 -1,000 -100.0%
Amortissements -1,300 0 1,300 -100.0%
Amortissement Obligations à long terme -1,004 -4,427 -3,422 340.8%
Entreprises privées non financières (net) 00 00.0%
Arriérés (nets) 00 00.0%
Accumulation sur salaires 00 00.0%
Accumulation sur autres(assurances-maladies) 00 00.0%
Paiements sur salaires 00 00.0%
Paiements sur dette publique 00 00.0%
Paiements sur autres(assurances-maladies) 00 00.0%
IV.Réechelonnement dette externe 00 00.0%
Solde primaire 1,795 -4,528 -6,323 -352.2%
Dépenses totales
(Décaissements de l'Administration Centrale) 38,374 51,266 12,892 33.6%
Solde global avant prêts et dons (Cash) 1,797 -4,510 -6,307 -351.0%
Prêts bruts et dons étrangers (Décaissés) 4,586 1,537 -3,049 -66.5%
Solde global après prêts et dons étrangers (Cash) -2,789 -6,048 -3,258 116.8%
2
How to cite
Ministry of Economy and Finance (MEF), Table of State financial operations (TOFE), fiscal year 2011-2012, https://budget.gouv.ht/storage/app/uploads/public/5f7/b34/d1a/5f7b34d1a3573822036998.pdf