The Democratic Republic of Congo has unanimously adopted a draft law supplementing Law No. 11/011 of July 13, 2011 on public finances. This project aims to revise the switch from budgeting to program mode. Since July 2011, the country’s public finance management has been governed by Law No. 11/011, which introduced results-based management and program budgeting. This changeover was to take place on January 1, 2019, but a moratorium had been granted until 2023 due to the extent of the reform to be put in place. The new deadline implies that the 2024 finance bill be produced in program mode.
With modifications relating to 23 articles of the old law relating to public finances, this new bill modifies in particular the matters relating to the debate on budgetary orientation, to allocations, to budgetary documentation, to the deadline for the changeover and to the annual parliamentary monitoring of the implementation of the reform. This last point is important for the sake of transparency and control of the use of public funds.
The Congolese government has adopted a budgetary roadmap for the period 2022-2024 which is being implemented in order to prepare for the switch to program budgeting. Nevertheless, there is still a significant need to strengthen the capacities of sector ministries and institutions in the preparation and execution of the program budget.
The law was debated in a plenary session in the National Assembly, led by Christophe Mboso, President of the Lower House of Parliament, and was immediately sent to the Senate for the second reading before its promulgation by the President of the Republic. .
This bill reflects the Congolese government’s desire to modernize the management of public finances and meet international standards in terms of budgetary control and the use of public funds.