EXECUTIVE SUMMARY
Like other developing countries, Burundi is in the process of
implementing the strategic program for fighting against poverty. This program
comes to supplement the Initiative of the Heavily Indebted Poor Countries
(HIPC) which was launched in 1996 for the reduction of the debt of the heavily
indebted poor countries which applies programs of adjustment and reforms
supported by the World Bank and the International Monetary Funds. The objective
of the poverty reduction strategy consists in helping the countries with
low-incomes to prepare and implement strategic plans, aimed to combat poverty
by effectively using the development assistance in harmony with the Millennium
Development Goals.
The Poverty Reduction Strategy was introduced in Burundi in a
particularly difficult economic situation characterized by an insufficient
production and a weak assistance in development and investment that followed
the civil war. Following the peace accord signed in Arusha in Tanzania, the
development assistance was revived since 2000, which led to subjecting the
management of public finances of Burundi to a meticulous examination aimed at
creating a tax space and rehabilitating the management of the budget by fixing
the fundamental stages of the budgetary process.
For now, with the technical and financial support of donors,
the program to reform the public finances management is at the center of the
Government general program. These reforms have been initiated in order to
reinforce and harmonize the existing systems, thereby promoting the integration
between the planning and budgeting processes. The present study therefore
attempts to assess the level of integration of the poverty reduction strategy
in the budget by analyzing the available documents.
At the methodological level, my study is based on the data and
the documentation available as regards the implementation of the policy for
fighting against poverty in Burundi. The analysis of the documents was
supplemented by semi-structured interviews held at the Department of
Budget-Control, the Department of Public accounts, the Cell of support of
piloting reforms of public finances management, and the Permanent Secretariat
of the Committee of National coordination of Assistances.
The study points to the observation that after six years of
implementation of the strategic framework for fighting against poverty, some
improvements have been achieved in terms of budget allocation in favor of the
poor. The progress report of the reforms shows that the achievements are
encouraging as regards setting up tools geared to improve the public finances
management. However, there is still a long way to go in order to reach a more
effective system of public finances, transparent and in harmony with the
strategic document of poverty reduction.
I recommend to the Government of Burundi to continue the
commitment taken on for the reform of public finances management and to find
solution to the different constraints found at the level of technical services.
With the technical and financial assistance of donors, I do not doubt that
Burundi will succeed to implement the economic growth and poverty reduction
programs.
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