The analyses carried out as part of the PETS 3 study – Water-Hygiene-Sanitation component concern the investment budget managed by the Municipalities, in particular the lines relating to the construction of latrines, drinking water supplies and boreholes. The said analyses concern the dysfunctions in the execution of the expenditure relating to these budget lines.
The circuit of financial resources transferred to the Communes
In the context of decentralized management, the sectoral administrations transfer the management of part of their financial resources to the municipalities. The Mayors are the authorising officers of these transferred resources. After the preparation of the budget, the expenditure authorisations are issued by the Ministry of Finance and made available to the financial controllers. The authorising officers shall be informed as soon as they are informed of the availability of their expenditure authorisations and shall discharge them to the Financial Controller. A Call for Tenders is then launched for the selection of the service provider. A service contract is signed between the manager and the service provider on condition that the latter deposits a refundable deposit after final receipt. Subsequently, the expenditure may be committed, settled, authorised and paid, the role of the financial controller being to ensure the conformity of the documents and compliance with the procedures. The payment of service providers is made via the General Treasury or municipal revenues. The control and monitoring and evaluation of the physical execution of the project is carried out by a joint team made up of the managers of MINEPAT, MINFI and MINEE, before, during and after the construction of
the work. (Extract Main Report)
