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Benin report - Institut Africain de la Gouvernance

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CHAPTER FOUR: ECONOMIC GOVERNANCE AND MANAGEMENT__________________________________________________________________________from abroad are not inclu<strong>de</strong>d and there is no interface with the Treasury.Furthermore, agents have not mastered the use of the SIGFIP software.452. In the area of control, there is a plethora of organs with over<strong>la</strong>pping functions.This affects the efficiency and effectiveness of control consi<strong>de</strong>rably an<strong>de</strong>ncourages corruption. Furthermore, ina<strong>de</strong>quate capacity in human andmaterial resources also reduces the efficiency of internal controls. Finally, thefunctioning of the public procurement system still suffers from majorconstraints. These require that the reforms are pursued and consolidated.These constraints inclu<strong>de</strong>: (i) the persistence of nontransparent procurementprocedures; (ii) the existence of very cumbersome public procurementprocedures in which responsibilities are ina<strong>de</strong>quately or poorly <strong>de</strong>fined; and(iii) <strong>de</strong><strong>la</strong>ys in implementing the new institutional framework of the publicprocurement system. Furthermore, sector ministries still suffer from lowinstitutional capacity for the management and award of public contracts. Tothese can be ad<strong>de</strong>d the <strong>la</strong>ck of qualified personnel, the <strong>la</strong>ck of equipment, thefact that public contracts are not audited, and that the procedures manual hasnot been disseminated.453. In the area of public finance, results-based management presupposes theexistence of greater management autonomy and implies greater accountabilityon the part of programme managers. On the other hand, the programmemanagers are obliged to <strong>report</strong>, through performance <strong>report</strong>s, to managementand to the Chamber of Accounts. The Chamber of Accounts, in turn, <strong>report</strong>s toParliament through its performance audits and opinion letters. However, theCRM noted that the effectiveness and functionality of this mechanism aredoubtful given the level of experience in the country.454. Budgetary reform can only be successful and have a significant impact on theeffectiveness of public expenditure if it is integrated with administrativereform and an appropriate reform of the public service. Here the governmenthas un<strong>de</strong>rtaken a reform of the public service which is yet to be implemented.In addition to the budgetary reform and the reform of the public service, thereform of local (or territorial) administration, which has started, should beintensified by improving its capacity to offer basic services to the localpopu<strong>la</strong>tion and by managing the economic <strong>de</strong>velopment of the <strong>de</strong>centralisedauthorities. The principle of accountability (i<strong>de</strong>ntification of the personsresponsible) should be reaffirmed. All of these reforms require a neworganisation of public administration, a new vision for public management anda new allocation of responsibilities.455. The <strong>de</strong>concentration and <strong>de</strong>centralisation strategy should also specify the paceand time frames for the effective transfer of competences, the modalities forassigning competent human resources, and the overall policy on financingcouncil budgets.456. Concerning improvements in public finance management and results-basedbudget management, an assessment of public finance management (CFAA)was conducted in 2005 by the key <strong>de</strong>velopment partners and in closecol<strong>la</strong>boration with the government. An action p<strong>la</strong>n for the results-based budget163

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