¹Alexandre Fataki Donatien, ²Flavie Ngandu Selua

¹University of kindu, Lwama

²Higher Institute of Medical Techniques

DOI : https://doi.org/10.58806/ijsshmr.2024.v3i3n07

Google Scholar Download Pdf
ABSTRACT

This article delves into the persistent issues surrounding the execution of the budget within the Maniema Province. Through a comprehensive examination of various factors such as financial management practices, institutional capacity, and governance structures, the study identifies key hurdles impeding effective budget execution. Drawing on empirical data and qualitative analysis, the article offers insights into the root causes of these challenges and proposes practical recommendations to enhance fiscal transparency, accountability, and efficiency in budget implementation processes within the Maniema Province.

KEYWORDS:

Budget execution, financial management

REFERENCES

Official documents
1) Civil society of Maniema, annual report on socio-economic development 2014.

2) Public resource structures according to INSSE

Works
1) SILEM and JM ALBERTINI, Economics Glossary, 13th edition, 2014, Paris, p. 119

2) ARMAND COLIN, Sociological survey, Paris, 1970, p14.j

3) MULUMBATI NGASHA, Introduction to political science, ed. Africa, Lubumbashi, P.36

4) Vincent UHER and Frédéric BRIGAUD, Public Finances, Armand Colin, coll. Horizon, Paris, 2015, p464

5) Dictionary of economics and social sciences, ed Nathan, Parsi, 2014, p219

6) Marie-Christine Steckel-Assouère, Public finances in diagrams, Ellipses, coll. Law in diagrams, 2015, p 141

7) Maurice DUVERGER, Public Finances, ed PUF, Paris, 1984, p42 cited by Blaise FELO,The socio-economic impact

8) Ahmed Silem and JM Albertini, Lexicon of economics, ed Dalloz, Paris, 2004, p349

9) KAKONGE KAMANGU Jean, taxpayer's guide, Ed. KADISNEW PRESSE, Likasi, 2000, P21.

10) JY CAPUL and O. GARNIER, Dictionary of economics and social sciences, Hatier, Paris, 2008, P: 318

11) BIGAUT C., Public finances, budgetary law, State budget, Ellipses, Paris 1995, p.7

12) KEYNES JM, General theory of employment, interest and money, Paris: Payot, 1969, pp.144-145

13) CHOUVEL F., The essentials of public finances, 9th edition GualinoEditor, Paris 2008, p.15

14) BAKANDEJA WA MPUNGU G., Public Finance Law, Noraf edition, Kinshasa 1997, p.158.

Other documents
1) JM ABOLA, State Finances and Accounting in the Democratic Republic of Congo, ed. BESIF, 2005, p.7

2) BALUME KATENDE, Budgetary Policy and knock-on effects in socio-economic development in the DRC, FASEG, UNIGOME, 2006, unpublished.

3) LUNGELA MWINDA, analysis of the financial district of Kindu for the maximization of revenues to the public treasury from 2001-2003, case of the town of Kindu, TFC, FASEG, UNIKI, 2005-2006, unpublished

4) KILUNGA MWANIA, territorial decentralization facing the development of basic entities in the IKAMA sector, in the territory of PANGI/Memory, Unpublished, UNIKI, FS FA, 2008-2009 P2

5) ARIBU MILIWAVYO JB, Historical aspects of the decentralization policy case of the equator, unpublished memory, UNIBA, FSPA, 2011.P4

6) ESISO ASIA AMANI, introductory course in scientific research, UNIKI, FSEG, G1, 2015-2016, unpublished

7) Blaise FELO,The socio-economic impact of public spending in the DRC, Memory, FSEG, UPC, 2012, Unpublished

8) CD Echaude house, economic and social, Nathar Paris, 1993.

9) TURBIDE J.et Al., Basic notions of financial management,www.managementculturel.com,p.1 consulted on 04/20/2019

10) BAKANDEJA WA MPUNGU G., Public Finances, for better good economic and financial governance in the Democratic Republic of Congo, Africa editions, Kinshasa 2006, p.235

VOlUME 03 ISSUE 03 MARCH 2024