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