Kinshasa, March 24th, 2021 (CPA).- The Deputy Prime Minister, Minister in charge of the Budget, Jean-Baudouin Mayo Mambeke, has made public, by a decree published since Sunday in 34
BQ/ACP n° 5033du mercredi24mars 2021 JMB.-HHM.-/KUL.-PN.-VN.-INFO.-/LABIKinshasa, the modalities of execution of the budgetary credits opened by the Law of Finance No. 201020 of December 28th, 2020 for the 2021 fiscal year as well as the revenue assignments fixed therein, the ACP learned on Tuesday from the said ministry. According to this decree, the budget appropriations ofthe Finance Law for the fiscal year 2021 to be executed by each institution, ministry or attached public service, are indicated in its table. It specifies that these appropriations are limiting and as such cannot be committed nor be authorized beyond the budgetary allocations, in accordance with article 38 of Law n ° 11/011 of July 13, 2011 relating to public finances, such as as amended and completed to date. The source notes, however, that the budget appropriations relating to debt charges are of an evaluative nature and the related expenditure is charged if necessary beyond the appropriations opened, provided that the reasons for their overrun are justified before Parliament. To do this, these overruns must first be the subject of proposals for the opening of appropriations within the framework of an amending Finance Law, after consultation with the Minister having the Budget in his or her attributions. The Budget Minister also indicated that the budgetary appropriations relating to natural disasters, elections and the maintenance of detainees in the penitentiary services are provisional. And to insist that these credits can only be authorized within the limits of the corresponding budgetary allocations, in accordance with article 40 of the Law on Public Finances. Their overrun must be the subject of additional appropriations to be requested beforehand from Parliament in accordance with Article 129 of the Constitution and after consultation with the Minister having the Budget in his or her attributions. According to this decree, Minister Baudouin Mayo indicated that any possible adjustment of the initial budget appropriation of the Finance Law for the 2020 financial year, increasing or decreasing, must comply with the procedures for transfer or transfer of appropriations as well as request for additional credits enacted by articles 40,46,47,48 and 49 of the aforementioned Law on Public Finances. The budget appropriations contained in the Finance Law for the 2021 financial year must be executed in strict compliance with the Manual of procedures and the public expenditure circuit as well as the Circular relating to the execution of the Finance Law of the exercise 2O21. The source points out that the revenue allocations contained in the Finance Law for fiscal year 2O21, to be carried out by each financial administration or base service, are recorded in the table of the Finance Law in its appendix. In addition, she notes, these assignments constitute minimums that must be achieved. The fiscal and administrative measures underlying these assignments, as included in the 2021 Finance Law, are listed in the table in its appendix. They must be subject to monitoring and evaluation every month by the appointed departments of the Ministries of Finance and Budget. The Minister indicated that the practical modalities of the execution of the Finance Law for the year 2O2l are contained in Circular No. 001 / VPM / MIN.BUDGET / 2O21 of January 13th, 2021 in force, he indicated.