ministry; the DCFE has yet to establish decentralized services in the sectoral ministries and in regions. The Ministerial Decree 248/MEF/CFE/04 of July 5, 2004 envisaged the creation of regional delegations of financial control and engagements; (iii) The Direction de l’Ordonnacement (DO) Directorate of Payment Orders (DPO), a recent structure created in February 2002 and placed under the supervision of the DGB, exerts three functions: it certifies the accuracy of service made, carries out order to pay (ordonnancement) and holds the accounting of order to pay. Also have five regional decentralized services out of nine that exist namely: Under-Centers of Oder to pay – Centres de Sous-Ordonnancement (CSO); and finally; (iv) Directorate-General of the Treasury (DGT) which accounts the expenditure for and carries out their payment<sup>27</sup> .

Budgetary expenditure of materials and investment financed on interior resources is carried out in major part by the central services in the capital in Ndjamena. Only a very weak part less than 5% is carried out in province by the five “Under-Order to Pay Centers”(CSO) to which are addressed authorizations of expenditure delivered by the DCFE and DO in Ndjamena. The public cash shortage makes their payment more random expenditure.

In spite of the clarifications introduced since January 1, 2001, the circuit of expenditure remains long. This defect results partly from the application of the principle of the needed separation of the authority habilitate to issue an order to pay and the accountants enacted in the fundamental financial texts<sup>28</sup> . The complexity and the length of this circuit explain the preference of the suppliers of the government for the derogatory circuits of expenditure (payment by impressed accounts or without preliminary order to pay).

The expenditure circuit was analyzed in the Evaluation of the management of the public finance study ("CFAA") prepared in 2004 with the support of the other Chad partners. As noted by this study, in spite of the clarifications introduced since January 1, 2001, this circuit of the expenditure remains one of the most centralized French-speaking countries. It does not grant any financial responsibility to the sectoral ministries or directions in charge of the execution of the activities programmed in the budget. The various government services cannot therefore manage in the optimal way under these conditions their share of the budget allocation voted by the “national representation”. Thus, it would be desirable to entrust the sectoral ministries in particular by decentralizing the authority to pay (Ordonnancement), to the sectoral minister (or deputy) of his budget.

Payment orders are currently issued by the Directorate of Payment Orders (DPO) or DO in the Ministry of Finance. This authority should be granted or delegated to ministries, whose DAAFM are being progressively strengthened. This would help making the sector ministries more accountable, without eliminating oversight by the

> 27 République du Tchad – Évaluation de la Gestion des Finances Publiques et des Pratiques Comptables du Secteur Privé. Banque Mondiale – Octobre 2004.

> 28 However, the related separation remains essential to safeguard public resources and avoid abusive issuance of orders to pay, if the process was to be carried out by the same person or service.

24