Public Expenditure Tracking Survey in the areas of Health, Nutrition, Water-Hygiene- Sanitation and Education : WASH component

Analyses made as part of the PETS 3 study (Water-Hygiene-Sanitation component) relate to the investment budget managed by the Councils, in particular the lines relating to projects for the construction of latrines, boreholes and potable water supply systems. These analyses relate to the dysfunctions in the execution of expenditure relating to these budget lines. The system of financial resources transferred to Councils As part of decentralised management, the sectoral administrations are transferring the management of part of their financial resources to Councils. Mayors are the authorising officers for these transferred resources. After budget preparation, expenditure authorisations are issued by the Ministry of Finance and made available to financial controllers. Authorising officers who are immediately informed about the availability of their expenditure authorisations must sign for them with the financial controller. An Invitation to Tender is subsequently advertised for selection of the provider. A service contract is signed between the manager and the provider subject to the posting by the latter of a bid bond refundable after final reception. Subsequently, the expenditure is eventually committed, validated, scheduled and paid, the role of the financial controller being to ensure conformity of documents and compliance with procedures. Payment of contractors is made through the General treasury or Municipal treasuries. Control and monitoring/evaluation of the physical implementation of the project is carried out by a joint team of officials from the Ministry of Economy, Planning and Regional Development, Ministry of Finance and Ministry of Water Resources and Energy before, during and after completion of the project.
Budget allocations
In 2017, 4% of the public investment budget was devoted to the construction of latrines, boreholes and potable water supply systems, of which a quarter was managed by the Ministry of Water

Resources and Energy.
The transfer of resources to Councils is still low. Projects with low financial resources are transferred to the level of the Councils. 86% of projects for the construction of latrines, boreholes and potable water supply systems were managed with transferred resources equating to only 14.8% of the budget allocated to them.

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