The amount of expenditure not committed at the end of the fourth quarter of the 2022 financial year amounts to 55.79 billion FCFA, i.e. 10.19% of the allocation of the 2022 public investment budget with central management financed from internal resources. The projects concerned are those, on the one hand, which have not been contractualized and, on the other hand, which have been contractualized and whose performance of the services was in progress or completed beyond the regulatory deadline.
In addition, during the same period, the volume of committed and non-authorised expenditure is 2.7 billion FCFA. As in previous years, said expenditure should be examined during the carry-over conferences of the Ministry of Finance, provided that the authorizing officer sends the files to the carry-over conference. In addition, the Minfi must send the report of the conferences and the draft decree to the Prime Minister. The latter, in turn, notifies the decree transferring credit to the beneficiary administrations.
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Finally, the authorizing officers concerned, in accordance with the PM decree, proceed with the commitment; the liquidation and the order of the expenditure.
For the record, expenses eligible for carry-over may not exceed year N-2 at the risk of entering into debt.
