Data collection

Analysis of needs and

processes

Data needs
Budget unit

Public
Accounts

CEPEX

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/subprogramme, grant/loan, disbursement modality
(direct payment, cash transfer)
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
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

All financial and non financial information, at planning

Data collection
mechanisms
Budget unit

Collects information only for budget preparation

Data collected from budget agencies
Form sent out with Budget Call Circular (midmay), to be sent to NBU by mid-june

Public
Accounts

CEPEX

EFU / donors

Data collected from budget agencies + from

donors + from programmes/projects
Form sent out on a quarterly basis
Data collected from programmes/projects
Form sent out quarterly
Data collected from donors
Data up-dated on a continuous basis on webbased 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

Main weaknesses outside

MINECOFIN

Within donors, between different

agencies

From donors to recipient

Ex: GTZ, China;

Direct payments
Use of national chart of accounts

From public entities to parent ministry

Ex: US DoD, Sweden Police

Ex: RRA, NIS

From budget agencies to MINECOFIN

Ex: EC project in support to water in

Bugesera

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

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