Data Collection

Data collection

Analysis of needs and processes

Data needsBudget unit Planned donor disbursements and project

expenditures Actual donor disbursements and project expenditures Classified as per national chart of accounts, specifying

nature of expenditures, beneficiary programme/sub-programme, grant/loan, disbursement modality (direct payment, cash transfer)

Public Accounts

Actual donor disbursements and project expenditures, classified per national chart of accounts, specifying grant/loan and disbursement modality

Projects cash situation, accounts payable, accounts receivable

CEPEX Non financial: progress on activities and procurement issues

Financial: donor disbursements, project expenditures (total per programme/project); project cash flow

EFU / donors Donor disbursements (total disbursements per programme/project)

Recipient budget agencies

All financial and non financial information, at planning stage (ex-ante) and ex post

Data collection mechanisms

Budget unit Collects information only for budget preparation Data collected from budget agencies Form sent out with Budget Call Circular (mid-

may), to be sent to NBU by mid-june

Public Accounts

Data collected from budget agencies + from donors + from programmes/projects

Form sent out on a quarterly basis

CEPEX Data collected from programmes/projects Form sent out quarterly

EFU / donors Data collected from donors Data up-dated on a continuous basis on web-

based DAD

Main weaknesses within MINECOFIN

Overlapping requests: different units request the same information to various stakeholders

No information sharing: no unit uses information collected by another unit Reporting fatigue, non-reporting Inconsistencies

No quality check of information collected No common definition/standards No division of labour: each unit collects

all the information they need, even if other units would be more competent to do so Low quality and incoherent financial

information

Main weaknesses outside MINECOFIN

Within donors, between different agencies Ex: US DoD, Sweden Police

From donors to recipient Ex: GTZ, China; Direct payments Use of national chart of accounts

From public entities to parent ministry Ex: RRA, NIS

From budget agencies to MINECOFIN Ex: EC project in support to water in

Bugesera Ex: Small projects

Impact on the budget process

No comprehensive information for budget preparation (budget agencies & MINECOFIN) transparency allocative efficiency alignment

No comprehensive information on Development budget execution

No comprehensive information in Financial Statements

Proposals - MINECOFIN

One entry point in MINECOFIN Involved every time MINECOFIN is

signatory to a project, and systematically informed every time an externally-financed project is signed (by districts, by autonomous agencies)

Unique project identification number Key background information on each

project to be shared with all other stakeholders

Including assessment of « criteria for putting aid on budget »

Proposals – Budget Agencies

Do not by-pass budget agencies Budget Agencies should be the ones in

charge of consolidating all information on the projects under their responsibility and transmit this information to MINECOFIN

They should be systematically involved and signatory to projects under their responsibility

The Chief Budget Manager of the Budget Agency should be the one giving ‘visa’ on project disbursements (not MINECOFIN)

Budget preparation process

Donors/project managers: Ensure budget agencies have information in time

(june) Ensure project budgets are also presented

following national chart of accounts (at signature) Ensure detailed information on direct payments

abroad as well as project expenditures in country is provided on quarterly basis to budget agency

Ensure all entities within a donor are informed and coordinated

NBU: More transparent decisions on « cutting » of externally-financed projects involving CEPEX and recipient budget agencies

Budget Execution process Best practice:

MINECOFIN to ‘visa’ all donor disbursements to project accounts

Chief budget manager of recipient entity to ‘visa’ all project expenditures including direct payments

Budgetmaster should become the unique tool for collecting financial information on project/programme revenues (donor disbursements) and expenditures

CEPEX to continue supporting project implementation, procurement, and monitoring non-financial implementation

Reporting & accounting

Financial statements Data collected (in future from Budget

master) should allow production of budget execution report

Budget execution report (produced by NBU) to include information on external finance

Possible for CEPEX to use that information ?

Added value of DAD in collecting financial information questionnable