Public finance management in the DRC: Assessment and challenges for the year 2023

**Accountability: Execution of the State Budget for the Year 2023 in the Democratic Republic of Congo**

At the heart of the political and economic concerns of the Democratic Republic of Congo, the execution of the State Budget for the year 2023 has recently been the subject of particular attention by the National Assembly and the Senate. The promulgation of Law No. 24/010 of December 20, 2024 on the accountability of Finance Law No. 22/071 of December 28, 2022 marked an important step in the management of the country’s public resources.

Presented by the Minister of Finance, Doudou Fwamba, the State Budget for the year 2023 was executed at a rate of 13 billion in revenue and 13.86 billion in expenditure, thus showing implementation rates of 91.22% and 96.49% respectively. These figures reflect a certain balance in the management of public finances, despite a context marked by major challenges such as the organization of elections, the security situation in the east of the country, as well as the implementation of various development programs.

During the debates in the National Assembly and the Senate, parliamentarians expressed concerns about the management of public funds, denouncing inconsistencies, spending under emergency procedures and mismanagement in certain portfolios. The observations of the Court of Auditors highlighted in particular budget overruns, payments of uncertified debts and failures in the implementation of certain projects.

The adoption of the accountability law for the 2023 financial year now paves the way for the examination of the draft finance law for the year 2025. This accountability process is essential to ensure transparency and accountability in the management of public funds, in accordance with the principles of good governance.

Beyond the technical aspects of budget execution, it is crucial to emphasize the importance of the efficiency and quality of public spending to meet the needs of the Congolese population. Development programs and public policies must be designed and implemented in such a way as to have a positive and lasting impact on the lives of citizens, by promoting the economic and social development of the country.

In conclusion, the accountability of the finance law for the 2023 financial year in the Democratic Republic of Congo is a crucial issue to ensure transparent and efficient management of public resources. The lessons learned from this experience should help improve financial governance practices and work towards sustainable and inclusive development of the country.

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