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 DAY 4 OF CAPACITY BUILDING FOR COMMUNITY ACTORS OF THE SECOND WAVE ON THE FINANCIAL IMPLEMENTATION MANUAL

Thursday, March 27, 2025. Fourth day of the training of municipal actors of the second wave on the financial execution manual of Integrated Municipal Development Projects for REDD+ (PDIC/REDD+) in Bobo-Dioulasso. A training organized by the Environmental Intervention Fund (FIE) and the Management Unit of the Sustainable Management of Municipal Landscapes for REDD+ Project (PGPC/REDD+).

This fourth day saw the continuation of the presentation of the PDIC/REDD+ Manual dedicated to the monitoring and awarding of PDIC/REDD+ contracts, as well as the presentation of the procedure for implementing budgetary, financial and accounting operations of PDIC/REDD+ including the tools. These presentations were made by the Director of Finance and Accounting of the FIE, Antoine SEBOGO and the Head of the Budget Department, Olivier DAKOURE.

Mr. SEBOGO focused on the financial execution of PDIC/REDD+ by local authorities. According to the speaker, the authorizing officers for municipalities are the mayors (PDS) and those for regions are the presidents of regional councils. They are primarily responsible for executing the municipal and regional budgets. They handle the administrative operations of budget execution (commitment and/or assessment operations, liquidations, and authorizations).

The speaker also highlighted the role and responsibilities of public accountants (local authority receivers) and urged them to include the PDCI/REDD+ budget in their accounting. He emphasized that the personal and financial liability of the accountant is called into question if he or she cannot establish the material accuracy of the movements of funds and assets, as well as that of transactions carried out on behalf of third parties.

Mr. SEBOGO indicated that the other key player in the process is the financial controller. He ensures the control of the various budgetary operations by emphasizing the legality, regularity and sincerity of the budgetary operations in relation to the current price list or any other list approved by the Minister in charge of Finance. The communicator emphasized that the execution of expenditure operations must be carried out following the administrative phase; the normal procedure (liquidation); the simplified procedure; the accounting phase; the cancellations or reduction of expenditures and the prescription.

The second speaker, Olivier DAKOURE, head of the FIE budget department, presented the module on financial reporting on the use of funds allocated to PDIC/REDD+ for the benefit of municipalities. He indicated that the municipality must submit a quarterly financial report, no later than 15 days after the end of the quarter, on the use of the funds. The report provides an update on the activities implemented during the period and the results obtained. Using a template and a practical case, he showed participants how to prepare the report to facilitate activity monitoring.

DCRP/FIE