1. Analysis of needs and processes
Data collection
Analysis of needs and processes

2. Data needs Budget unit Public Accounts CEPEX EFU / donors
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
Focus on what gvt can do to improve data collection mechanisms, make them more reliable and efficient
Nevertheless, this doesn’t solve the problem of donors/projects/programs not reporting or not reporting with enough detail

3. 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

4. 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

5. 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
Budget agencies also often bypassed by minecofin

6. 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

7. 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 »
Single entry point should ensure information on all newly signed projects is available to NBU at the moment of budget preparation, specifying whether project should be on budget or not

8. 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)
AS PER OBL

9. 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
What about difficult donors
Single entry point

10. 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

11. 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