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Citizens Budget 1

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7 Budget des citoyens

The Citizens Budget is a simplified document of Initial (IfA) or Amended finance Act (AfA). It is part of a transparent approach, an essential element of good governance.

SO THAT CITIZENS KNOW WHERE THEIR TAX MONEY GOES

6e édition dIsTRIBuTIon gRATuITe duplICATIon eT pARTAge enCouRAgés

In partnership with

IfA

201

8 citiZens BUDGet7th edition youR fRee TAke-home Copy pleAse feel fRee To duplICATe And shARe

malagasy englishFrançaismalagasy english

Citizens Budget 1

FOREWORD

The state budget is the instrument for implementing government policy. In this sense, it represents

the answers to the aspirations of the population and allows a budgetary translation of the national

strategies.

To promote good governance, facilitating understanding of the state budget would promote budget

transparency and citizen participation. To this end, the Citizens Budget relating to the Initial finance

Act (IfA) 2018 relates, mainly, the relevant and understandable budgetary information on the mul-

ti-year macroeconomic and budgetary perspectives, the main orientations of the state expenditure,

the sectoral priorities in terms of public investment program, etc. It should also be noted that the

development of this document has always taken into account constructive criticism, backgrounds

and forms observation from all sides.

We would like to thank every citizen who will contribute to the sharing and dissemination of this

seventh edition of the Citizens Budget and we are asking readers to return to the boon of the next

production. our thanks also go to unICef for their technical and financial support to improve the

document and its dissemination nationwide.

SuMMARY

1. intRodUCtion .................................................................................................................................5Strategic frame of IFA 2018 ......................................................................................................................................................................... 5

Highlights of IFA 2018 ...................................................................................................................................................................................... 6

Budget calendar in 2018 ................................................................................................................................................................................ 6

2. oUtLooK ...............................................................................................................................................7Economic and financial indicators .................................................................................................................................................... 7

Growth sectors 2017 .......................................................................................................................................................................................... 8

Structure of Public Finance ....................................................................................................................................................................... 9

3. tAX ReVenUe ................................................................................................................................... 11INTERNAL TAXES .............................................................................................................................................................................................11

CUSTOMS ..................................................................................................................................................................................................................13

4. eXPenditUReS ................................................................................................................................ 15Education ..................................................................................................................................................................................................................15

Health ...........................................................................................................................................................................................................................15

Population .................................................................................................................................................................................................................15

Water, energy and sanitation .................................................................................................................................................................15

Public works ..........................................................................................................................................................................................................15

Rural and productive development .................................................................................................................................................16

Security .......................................................................................................................................................................................................................16

Fight against corruption .............................................................................................................................................................................16

5. diStRiBUtionS oF PiP ................................................................................................................ 17 Distribution of Public Investment Program (PIP) following the different axis of National ..........

Development Plan (NDP) ............................................................................................................................................................................17

Distribution of PIP funding per sector ...........................................................................................................................................17

Program projects by sector ......................................................................................................................................................................18

6. AnALYSiS oF MiniSteRiAL enVeLoPeS ...................................................................... 19Pyramid of ministerial envelopes (billion Ariary) ..............................................................................................................19

7. KeY deBt FiGUReS ........................................................................................................................25Debt Repayment Structure for 2018 ................................................................................................................................................. 25

8. eXCeRPtS oF SPeCiAL PRoViSionS ................................................................................26

GLoSSARY .................................................................................................................................................. 27

AddReSS BooK ......................................................................................................................................28

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Citizens Budget 3

malagasy englishFrançais

Citizens Budget 5

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Introd

uction1. INTRODuCTION

Strategic frame of IFA 2018poverty alleviation, sustainable and inclusive development are the priorities set by the national development plan. These actions align with international commitments and agendas, including sustainable development goals (sdgs), to sustain development progress. hereinafter an overview of the objectives sdgs aligned with the axes of the pnd.

Axis 1 Axis 2 Axis 3 Axis 4 Axis 5

GoVeRnAnCe,

RULe oF LAW,

SeCURitY, deCen-

tRALiZAtion, de-

MoCRACY, nAtio-

nAL SoLidARitY

PReSeRVAtion oF

MACRoeConoMiC

StABiLitY And

SUPPoRt FoR

deVeLoPMent

inCLUSiVe

GRoWth And

teRRitoRiAL

deVeLoPMent

AnChoRinG

hUMAn CAPitAL

AdeQUAte to the

deVeLoPMent

PRoCeSS

VALUAtion oF

nAtURAL CAPitAL

And StRenGthe-

ninG ReSiLienCe

to diSASteR RiSK

NO pOvERTY

DECENT WORK AND ECONO-MIC GROWTH

RESpONSIblE CONSuMpTION AND pRODuC-TION

AFFORDAblE AND ClEAN ENERGY

INDuSTRY, IN-NOvATION AND INFRASTRuC-TuRE

pARTNERSHIpS FOR THE GOAlS

ClIMATE ACTION

lIFE bElOW WATER

lIFE ON lAND

GENDER EquAlITY

REDuCED INEquAlITIES

SuSTAINAblE CITIES AND COMMuNITIES

pEACE, juSTICE AND STRONG INSTITuTIONS

ZERO HuNGER

GOOD HEAlTH AND WEll-bEING

quAlITY EDuCATION

ClEAN WATER AND SANITATION

5 2 131 7

10 3 148 9

11 4 1512 17

16 6

6 Citizens Budget

Highlights of IFA 2018

� Continuation of national reform commitments related to extended Credit facility (eCf) program

of the International monetary fund (Imf) ;

� Active participation of stakeholders in the steps of the preparation of the 2018 budget : non-go-

vernmental organization (ngo), private sectors, civil society, technical and financial partners

(pTf), and regions etc.

� Increased public investment to strengthen the social sphere as well as production ;

� Consolidation of the public Investment programs (pIp) of all ministries through a medium-Term

expenditure framework (mTef) consistent with the objectives of pnd ;

� gradual reduction of subsidies and transfers granted to JIRAmA and suspension of those of air

madagascar ;

� Implementation of the education sector plan (esp) and the health sector development plan (pdss) ;

� preparation of national elections which will benefit from a budget line entered in the general budget ;

� Increased appropriations for agencies responsible for the security of property and persons,

� development of structuring infrastructures (bridges, dams, international airports, etc.) ;

� Rural and private sector development ;

� strengthening of security ;

� promotion of decentralization.

budget calendar in 2018

1 establishment of the budgetary perspectives, determination of the main orientations

� drafting of the macroeconomic framework

� update of the mTff 2018-2020 by mfB

� drafting and analysis of the mTef 2018-2020

� Budgetary pre-conference

� drafting of the framework letter

� Budget orientation debate: parliament,

regions, pTf...

� Approval of the framework letter

2 drawing up the draft budget 2018

� dispatch of the budget preparation circular � entry of the draft Budget � Work session on projects � Working sessions: between the departments in charge of financial affairs and programming of the technical ministries and the general di-rection of the budget of the mfB and «technical ministries-regions»

3 negotiations and Budgetary Arbitrations

� Tying the performance document :

� Restitution of investment projects (pIp), allocation breakdown project files, and information from

the financial departments

� Consolidation of the technical ministries and financial departments

� rafting the draft finance Act

� Budgetary conference – submission session


Citizens Budget 7

malagasy english introd

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� finalization of the draft finance Act

� Restitution of the mTef framed

4 Final arbitration and presentation of the Finance Act

� Tabling the draft Budget and meeting of mfB

with the parliament

� parliamentary vote (An - senate)

� promulgation by the pRm

� establishment of the budget

2. OuTlOOK Economic and financial indicators

The medium-Term macro-fiscal framework (mTmff) 2017-2020 presents the major balances of public

finance over a multi-year period through aggregated forecasts of the economy sectors.

AFA 2017 IFA 2018 2019 2020

nominal gdp (Billion of Ariary) 35,730.8 40,493.0 45,636.9 50,588.7

growth rate (%) 4.3 5.1 5.9 5.5

Inflation at the end of period (%) 7.7 7.9 6.0 5.4

net tax burden (% of gdp) 11.4 11.9 12.4 12.9

public expenditure ratio (% of gdp) 20.2 18.0 20.1 17.6

public deficit (% of gdp) -5.9 -3.5 -4.4 -2.3

exchange rate Ariary/dollar (mid of period) 4,608.2 4,525.0 5,146.0 5,375.8

Investment rate (% of gdp) � public investment (% of gdp) � private investment (% of gdp)

19.28.211.0

17.48.19.3

21.410.510.9

20.49.311.1

Balance of trade (% of gdp) -7.5 -6.6 -7.3 -6.4

Balance of payment (% of gdp) 0.9 0.6 0.3 0.9

8 Citizens Budget

Growth sectors 2017

pRIMARY SECTOR

positive rebound after the climatic effects due to growth of the agri-cultural branch of 4.9% despite a decline in the livestock-fishing sector (2%). The implementation of the different projects will focus on food self-sufficiency.

SECONDARY SECTOR

growth of agribusiness indus-tries (6.1%), energy (8.4%), be-verage industry (7.5%), wood industry (7.6%), metal industry (9.2%), paper industry (7.0%) and Industrial free Zones (IfZ) (12.5%). There will be a rehabi-litation of infrastructure for the benefit of energy and different industries; an incentive for com-petition through the diversifica-tion of beverage products on the market; a creation of companies producing machines following the agreements of external partnerships.

TERTIARY SECTOR

Construction of road and airport infrastructures: growth of 11.5% for the construction industry, 16.7% for transport auxiliaries, 5.5% for goods transport and 3.5% for passenger transport.

INFlATION

The expected inflation rate in terms of CpI is 7.8% in

average period for 2018. some stability in world oil

and food prices is expected. In the medium term,

inflation will be maintained at 6.5%.

EXTERNAl

The trade balance will show a deficit of -588.1 million

sdRs explained by the import requirements of equip-

ment and food goods, as well as the public services

costs of external financing projects.

3.2% 6.0% 5.9%


Citizens Budget 9


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Structure of public Finance

State revenues in medium termBillion Ariary

Medium-term Macro-Fiscal Framework (MtMFF)

AFA 2017 iFA 2018Variation

(%) 2019 2020

net tax revenues 4,081.6 4,811.4 17.9% 5,657.8 6,526.1

Internal taxes 2,014.0 2,555.0 21.4% 3,079.0 3,627.9

Customs 1,977.0 2,256.4 14.1% 2,578.8 2,898.2

non-tax revenue 76.5 90.1 17.8% 97.0 107.9

Grants 1,242.9 1,210.0 -2.6% 1,515.2 1,165.3

Current 332.1 363.2 9.4% 226.8 -

Including non-refundable budgetary support 359.8

Capital donations 910.9 846.8 -7.0% 1,288.4 1,165.3

total revenue and grants 5,400.5 6,111.5 13.2% 7,270.0 7,799.3

Grants and loans expected in 2018

Billion Ariary

TYpES 2018 IFA AMOuNTS

Grantsnon-refundable general Budget support 359.8

project aid 846.8

Loans project loans 1,472.2

Capital donations or project donations (billions Ariary)

0 50 100 150 200 250 300 350

Aurtes PTA

Japon

Allemagne

IDA

Systèmes des Nations Unies

Union Européenne 344,0

11,2

79,3

73,8

66,4

271,1

european union

unites nations system

IdA

germany

Japan

other Tpf

79.3

73.8

66.4

271.1

344.0

11.2

10 Citizens Budget

MediUM teRM MACRo-FiSCAL FRAMeWoRK (MtMFF)

(Billion Ariary) AFA 2017 iFA 2018 Variation

(%) 2019 2020

Staff 1,977.2 2,274.0 15.0% 2,460.1 2,535.6

salary 1,806.8 2,088.0 15.6% 2,198.0 2,256.5

Compensation 170.4 186.0 9.2% 262.1 279.1

operating 1,768.6 1,300.2 -26.5% 1,437.2 1,620.9

goods and services 300.8 379.2 26.1% 536.4 657.9

Transferts and subsidy 1,467.8 921.0 -37.3% 900.8 963.1

debts interest 339.2 391.8 15.5% 462.0 501.9

investment 2,916.1 3,286.3 12.7% 4,728.8 4,131.6

Internal funding 789.3 967.4 22.6% 1,411.6 1,697.3

external funding 2,126.8 2,318.9 9.0% 3,317.2 2,434.3

totAL eXPenditUReS 7,204.5 7,308.2 1.4% 9,173.0 8,886.1

The budget deficit is down from 2017, from -5.9% to -3.5%. This decrease is explained by decreases in the

AonTs (-73.6%) and transfers and subsidies (-37.3%) following the decrease of about 50% in those granted

to JIRAmA and to the suspension of those in favor of Air madagascar. This deficit is financed, for the most

part, by external financing of 1,245.6 billion Ariary and domestic financing of 169.8 billion Ariary of which

96.6 billion Ariary from the monetary sector and 73.2 billion Ariary from non-monetary sector.

Expenditure of General budget in medium term

Population

Water and sanitation

PDSS

Security

Agriculture

PSE

Infrastructure

How

moneywill be

spent

?

35.37%

29.58%

10.16%

13.63%

8.13%

2.25%

0.86%


Citizens Budget 11


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Staff expenditure : variation justified by: (i) an adjustment of the salaries of state agents compared to in-flation, (ii) a change in the number of civil servants, (iii) a shift in old age Technicities (advancement and recall), (iv) recruitment of fRAm teachers and agents in training.

indemnities : 9.2% increase compared to AfA 2017, explained by the taking into account of inflation and the operating needs of ministries and Institutions, following the implementation of the esp and the pdss.

Goods and Services : increase of 26.1% in 2018 compared to 2017 and is divided into support for resilience to shocks of vulnerable groups, in accompanying the common strategy of the three ministries in charge of securing property and people, in the prioritization of different sectors (nutrition, water and sanitation, education and health, population, youth and safety...), in the promotion of local administration and in the preparation and holding of presidential elections in 2018.

transfers and Subsidy : 37.3% decrease in 2018 compared to 2017, justified by the decrease in the cost of the CRCm (Civil and military pension fund) bailouts and the transfers to JIRAmA. The payment of arrears of 224.6 billion Ariary and the taking over compulsory expenses (medical expenses, compensation, transfers to public institutions) will also be honored.

3. TAX REvENuE

NEW TAX MEASuRES IN 2018

INTERNAl TAXES

Securing and improving internal revenue through :

� modification of the threshold of liability to the income tax, the synthetic tax, and the VAT ;

� The limitation of the exemption to the income tax, under certain conditions, of the products

perceived by the companies of participation in the capital of the companies in the phase of

creation or restructuring ;

� IR tax at 10% interest on investments made by not-for-profil associations ;

� The non-deductibility to the income tax of the surplus non taxable to IRsA of advantages in

nature for employees ;

� The application of VAT on imports of lactic and acetic ferments ;

� The introduction of a certain development on the calculation of the synthetic tax by applying

a tax reduction of 2% of purchases of goods and equipment with regulatory invoices ;

� The establishment of a collective title of perception in case of joint and several liability for

the same offense ;

� The compulsory possession of a tax card for any person carrying out taxable activities in

madagascar ;

introduction of tax incentives or social objectives for approved industries, in the promotion of

renewable energy, on employee social security coverage :

� VAT exemption downstream for local production of fuel ethanol;

12 Citizens Budget

� VAT exemption of importations and sale of ready-to-use therapeutic foods, instruments and

appliances for hemodialysis ;

� deductibility to the income tax of the expenses related to the social and health coverage of

employees ;

Facilitation and alleviation of procedures by :

� standardization of the documents to be provided for the granting of sales licenses with the

granting of authorization for the manufacture of alcohol or alcoholic products ;

� The introduction of the e-visa system ;

� Validation of documents and electronics signatures from the Tax Administration ;

implementation of simplification and transparency measures, through :

� The quarterly transmission to the Tax Center territorially competent of the list of decisions

of fairground licenses issued by the municipality ;

� The introduction of the plan change option during the fiscal year ;

improvement of the tax provisions to be paid to Ctd following their inclusion in the Financial

Act in 2018:

� some clarifications and rectification of the payment due date and the terminology used ;

the application of these measures will make it possible in 2018 to collect the following tax receipts:

Forecast of gross tax revenues in 2018

billion of Ariary

NATuRES OF TAXES AMOuNT FOR 2018

Income tax (iR) 696.0

Tax on wages and related income (iRSA)

444.8

Tax on income from movable capital (iRCM)

48.7

Capital gains Tax Real estate (iPVi) 6.9

synthetic Tax (iS) 39.6

billion of Ariary

NATuRES OF TAXES AMOuNT FOR 2018

Registration fees (de) 28.1

Value Added Tax (tVA) 1033.6

excise duty (dA) 411.0

Insurances ( Assurances) 9.5

others 1.2

stamps 15.6

GRoSS totAL 2,229.0


Citizens Budget 13


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CuSTOMS

the customs code

� Reinforcement of provisions enabling the Administration to carry out its actions ;

� Clarification on the procedure for the waiving of immunities of customs officers in the exer-

cise of their duties (Article 35-3°) ;

� Correction of material errors and tidying-up of certain terms in Article 53-2°, 111, 152, 171,

302-3° and 319-5°

the customs tariff

Changes to the customs tariff include :

� Respect of the commitments with the european union made under the Interim economic

partnership Agreement (Apei) by the reduction from 15% to 10% of the tariff rate of 1080 tariff

lines classified as ”final goods” for the year 2018 ;

� limitation of the risk of false declaration of species by distinguishing tariff subheading 30

02 90 30 on lactic ferments and acetic ferments, applying the rate of customs duty or dd

equal to 5% place of 0% ;

� support for local industries by harmonization at the customs duty rate of 5% instead of 20%

for “other styrene polymer sheets “ of n° 39 20.30 00, constituting raw materials for the manu-

facture of pots yoghurt ;

� support to the health sector by exemption from import VAT on hemodialysis equipment

called “hemoflow” at the request of the general directorate of Taxes following the request of

the national federation of Aid for the insufficient Renal from madagascar ;

� Application of the increase of specific taxes on certain petroleum products in accordance

OTHERS

0.3%

1.0%

1.4%

15.0%

0.3%

ASSURANCES

DE

IS

DA

IPVIIRSA

STAMPS

IR

IRCM

VAT

0.3%

16.3%

0.6%

25.4%

1.8%

37.8%

14 Citizens Budget

with their classification as finished goods in the tariff structure in order to fill the budgetary

financing gap for the year 2018 ;

tax impact

� loss of 43,3 billion Ariary for Apei representing a 1,9 % decrease compared to the 2018

customs revenue target ;

� gain of 134 billion Ariary for the increase of specific taxes on certain petroleum products

representing a rise of 6,86 % compared to the customs revenue target for 2018 ;

� gain of 0,77 billion Ariary for the rest of the tariff changes ;

on average, the gain is 90, 7 billion Ariary, representing an increase of 3, 96% of the customs revenue

target for 2018.

the application of these measures will make it possible in 2018 to collect the following gross

customs revenue :(Billion Ariary)

NATuRE OF REvENuE AMOuNT FOR 2018

duties and taxes on non-oil products 1,681.2

duties and taxes on oil products 605.9

GROSS TOTAl bRuT 2,287.1

Droits et taxes sur les produits pétroliers

Droits et taxes sur les produits non-pétroliers

26,5%

73,5%


Citizens Budget 15


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4. EXpENDITuRES

EDuCATIONimplementation of eSP : MeetFP, Men and MeSUPReS

provision of an educational and efficient system,

in accordance with international needs and stan-

dards; promotion and valorization of technical

and vocational education and/or vocational trai-

ning ; academic training that meets needs and

quality assurance.

strengthening access to education, free educa-

tion, quality of training and retention of pupils

at school.

Construction and rehabilitation of school in-

frastructures, reinforcement of inputs, capacity

building of teachers, improvement of curricula,

etc.

HEAlTHintensification of the PdSS

Rehabilitation and repair of medi-

cal buildings or stocks of inputs,

including those totally or partially destroyed by

cyclone enAWo, including 25 to be renewed,

98 to be rehabilitated, 245 to be repaired and 50

stocks of inputs. half of this work, amounting to

usd 7.2 million, will be financed by the Tfps with

the technical coordination of the Implementing

Agencies. launch of universal health Coverage

in manadriana, morafeno and Vatomandry.

pOpulATIONSocial Actions

social protection; child protec-

tion; preservation of nutritional

security ; protection of human rights.

WATER, ENERGY AND SANITA-TIONdevelopment or rehabilitation of hy-

droelectric sites: Ranomafana, Ande-

kaleka, Antafofobe, sahofika; development of

renewable and alternative energies under the

11th edf ; targeted a drinking water supply rate

of 68% in urban areas and 46% in rural areas; tar-

get of 25,000 water points by 2018 ; strengthening

of the new interconnection established between

Antsirabe, Ambositra and Antananarivo.

publIC WORKSStructuring infrastructure

Construction and rehabilitation

works of national Roads : Rn 43

(sambaina - faratsiho - soavinandriana Itasy)

- Rn 13 - Rn 6 - RnT 12A - Rn 5A ; 6800 km of

roads from the presidential promises made and

realized ; reconstruction of fiherenana bridges ;

Road heritage management: continuity of main

road routes and maintenance of road services ;

modernization and computerization of land ser-

vices ; construction and operationalization of

equipment and major socio-economic infrastruc-

tures : two major bus stations in the capital, the

Ivato airport extension project and the relocation

of BAnI ;

Refurbishment of maroantsetra, mananara, Anta-

laha, maintirano and Ampanihy aerodromes for

the displacement of 1,200,000 passengers and

exchanges of 20,000 tons of goods ;

Rehabilitation of 80 km of railways on the nor-

th and south networks, to support a capacity of

400,000 tons ;

16 Citizens Budget

extension of the port of Toamasina for an in-

crease in the reception capacity of ships with the

deepening of the existing wharves ; installation

of digital showcases in rural areas.

RuRAl AND pRODuCTIvE DEvElOpMENTRehabilitation of agricultural

infrastructures destroyed after

enAWo ; increase of production

areas and reinforcement of means of produc-

tion : hydro-agricultural development works of

more than 65,000 ha, provision of 2,200 tons of

fertilizer and 5,000 tons of improved seeds ;

protection of fishery resources and improvement

of the income of vulnerable fishing communities

through the sWIofIsh project and the sustai-

nable fisheries and Aquaculture project ;

fight against climate change and deforestation,

including a 40,000 ha reforestation objective

with the sustainability of reforested land and the

conservation of biodiversity through investment

fund support to national parks ;

Target of 500 000 tourists for madagascar and a

return of 1.4 billion usd of tourist receipts.

SECuRITYImprovement and upgrading of the

different technical materials ; reha-

bilitation and endowment of new

infrastructures ; fight for the eradication of cat-

tle raids by dahalo ; intensification of security

and safety in malagasy sea and air spaces; fight

against illicit trafficking, acts of piracy and terro-

rism, aerial surveillance of land and sea surface

traffic ; securing territorial waters and internal

security for the malagasy Armed forces.

FIGHT AGAINST CORRupTIONInstallation of two Anti-Corruption

poles (pAC) in mahajanga and

fianarantsoa and a special

Chain to combat the trafficking of rosewood and

ebony ; increase of the BIAnCo budget by more

than 75% ; increase of the sAmIfIn budget by

more than 52% ; increase of the CsI Budget by

more than 25%.


Citizens Budget 17


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Ip

5. DISTRIbuTIONS OF pIp

Distribution of public Investment program (pIp) following the different axis of National Development plan (NDp)

Distribution of pIp funding per sector

SeCtoR MiniStRieSAFA 2017 iFA 2018

ext. int. ext. int.

ProductivemIdsp, mT, mAe, mRhp, meef, smRhp, mpmp

18.2% 3.4% 14.4% 3.4%

infrastructure meeh, mTp, m2pATe, mTm, mpTdn

30.4% 9.2% 40.2% 7.6%

Socialmsp, mJs, mppspf, men, meeTfp, mes-supres, mCpA

17.6% 6.9% 9.7% 7.5%

Administrative

pRm, senat, An, hCC, primature, ffm, CenI, smAe, mAe, mdn, smdng, mId, msp, mJ, mfB, mfpTs, mCC, mCRI

6.8% 7.8% 6.2% 10.9%

totAL 72.8% 27.2% 70.6% 29.4%

20.8%

2.4%

8.7%6.9%

61.1%

Axis 5 : Valuation of natural capital and strengthening resilienceto disaster risk : 80 billion Ariary

-44.4% compared to AFA 2017

Axis 4 : Human capital adequate to the development process :684 billion Ariary

-3.2% compared to AFA 2017

Axis 3 : Inclusive growth and territorial development anchoring :2 008 billion Ariary

+ 22.2% compared to AFA 2017

Axis 2 : Preservation of macroeconomic stability and support fordevelopment : 287 billion Ariary


Axis 1 : Governance, rule of law, security, decentralization, democracy,national solidarity : 227 billion Ariary


17,8%

47,8%

17,2%

17,2%

18 Citizens Budget

Program projects by sector

INFRASTRuCTuRE SECTOR : 1,571.3 billion Ariary

� Construction/maintenance/rehabilitation of roads infrastructures,… ;

� prioritization of the opening up process, maintenance of the road network and infrastructure

SOCIAl : 566.2 billion Ariary

� Initiation to the sector plan of education (pse) and support to the achievement of the health sector development plan (pdss) ;

� Intensification of the expanded program on Immunization and the fight Against Contagious diseases ;

� Improved geographical and financial accessibility to quality preventive and curative care ;

� operationalization of Chu throughout the madagascar ;

� equitable provision of human resources, sufficient and competent (fRAm and paramedical recruitment, training of teaching staff and health care providers) ;

� Continued improvement of access to drinking water.

RuRAl DEvElOpMENT AND pRODuCTIvE : 584.8 billion Ariary

� Revitalization of the agricultural sector ;

� Rehabilitation of agricultural infrastructure ;

� Water managment ;

� strengthening the fight against locust invasions ;

� focus on strengthening security in rural areas.

ADMINISTRATIvE : 564,0 billion Ariary

� good governance and budgetary transparency ;

� holding free, fair and credible elections ;

� strengthening the fight against corruption ;

� strengthening the security of assets and people.


Citizens Budget 19


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6. ANAlYSIS OF MINISTERIAl ENvElOpESpyramid of ministerial envelopes (billion Ariary)

1000,0 500,0 0,0 500,0 1000,0 1500,0

AN

MFB MEN MTP

M2PATE MPAE MSP

MEAH SEMDNG

MDN MESUPRES

MID PRIMATURE

MSP PRM

MINJUS MEEF MTM MEP

MRHP MEETFP

CENI

MAE MPPSPF

MCC MJS

SENAT MFPRA MCRI MPMP

MCPASP MINTOUR

MIDSP HCC FFM

MPTDN SEMRHPCM SEMAECD

Solde Fonctionnement PIP externe PIP interne

0,0

� external funding � Internal funding � staff �operating

20 Citizens Budget

1 Presidency of Republic (PRM)

An increase of 21.2% in the pRm credit is justified

by allocation for the spdsn, BIAnCo, sAmIfIn,

CsI, Iggn, Cnls, AnRe and Csm. for the pIp

section, four (04) ongoing project are externally

funded, including one (01) for the BIAnCo, the

sAmIfIn and the CsI and one (01) for the exten-

sion of the national data center.

2 Senate

An increase of 14.5% is noted this year. one (01)

internal pIp project is planned corresponding

the rehabilitation and equipment of buildings.

3 national Assembly (nA)

The credit increased by 5.7% including one (01)

internal pIp project consisting of rehabilitation,

extension and equipment of the national As-

sembly.

4 high Constitutional Court (hCC)

A credit in excess of 12.1% was raised at the hCC

budget with a (01) internal pIp project for capacity

building material and human.

5 Primature

The budget allocation of the primature de-

creased by 21.9%. The public Investment pro-

grams (pIp) comprises six (06) ongoing projects.

Among these projects is the project to improve

the early warning system to strengthen commu-

nity resilience to cyclones and floods; as well as

the project of strengthening sectoral actions of

prevention and reduction of risks and disasters,

etc.

6 Council of Malagasy Reconciliation

(CRM)

Credit increased by 21.0% and two (02) projects

Internal pIps are included. These two projects

concern the building rehabilitation project of the

malagasy Reconciliation Council.

7 independent national electoral Com-

mission (Ceni)

A sharp increase in the CenI credit is planned

this year, 350.2%, relating to the holding of pre-

sidential elections corresponding to two (02)

internal pIp projects in the amount of 40 billion of

Ariary. They are support for the electoral process

and management of electoral operations.

8 State Secretariat at the Ministry of

Foreign Affairs for Cooperation and

development (SeMAeCd)

An increase of 148.4% was seen in relation to the

budget allocation in 2017. one (01) public invest-

ment project is financed internally and concerns

Cooperation and development.

11 Ministry of Foreign Affairs (MAe)

A decrease of 19.9% in credit is expected. The

projects concern three (03) internal pIp projects

focusing on the construction, acquisition, rehabi-

litation, development and equipment of the forei-

gn affairs department as well as the department

of external representations.

12 Ministry of national defense (Mdn)

An increase of 16.8% is forecast for the mdn cre-

dit and can be explained by the allocation of

65.7 billion Ariary for the government policy on

security. Among these twelve (12) projects are

the interconnections of the tactical and strategic

components of the malagasy army as well as sup-

port for the standardization of the management

of the malagasy Army, etc. The ministry has a

special account for non-tax resources. The latter

are resources collected according to the pro-

ducts of service activities such as the financial

counterpart from the partnership agreements.


Citizens Budget 21


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national defense in charge of the Gen-

darmerie (SeMdnG)

The entire budget showed an increase of 27.8%

justified by an allocation for government se-

curity policy, in the order of 65.7 billion Ariary

and an increase of 18% in the balance. . The mi-

nistry is planning seven (07) Ipp projects this

year, some of which include the strengthening

of nautical and coastal surveillance as well as

the reinforcement of the material and human

capacities of the training schools of the national

gendarmerie, etc.

14 Ministry of the interior and decentrali-

zation (Mid)

despite a decrease of 17.1% in the totality of its

budget, transfers to the decentralized Terri-

torial Communities (CTd) increased by 27.0%.

The fifteen (15) pIp projects of the mId foresee,

for example, the implementation of the rational

management of CTd assets, etc. This ministry

has a special account dedicated to the royalties

obtained from visa and resident’s rights as well

as from the malagasy electronic passport.

15 Ministry of Public Security (MSP)

An allocation of 65.7 billion Ariary was granted

to the msp for the government security policy,

generating a 20% increase in pay. This contri-

buted to the 31.6% increase in its total budget.

This ministry has planned five (05) projects that

include strengthening of public security and the

provision of means and equipment for police

services, etc.

16 Ministry of Justice (Min JUS)

In total, the credit allocated to mIn Jus increased

by 21.2% compared to last year. The allowances

contain an allocation for 02 new Anti-Corruption

poles (pACs) in mahajanga and fianarantsoa.

The internal pIp is composed of Criminal Justice

fees (fJpA) for the multiplication of mobile court

hearings and criminal court sessions, and clea-

rance of arrears, for forty-one (41) courts of first

instance and six (06) appeals courts, as well as

the start-up of the 02 new TpIs (Vangandrano and

fénérive-est). The ministry also has a special

account for non-tax resources for ancillary and

ancillary activities such as fees, expenses and

criminal fines.

21 Ministry of Finance and Budget (MFB)

The ministry saw a variation of -29.2% of the total

budget compared to 2017, or 1,453.0 billion Ariary

against 2,053.0 billion Ariary. The variation in

the external pIp is explained by the existence

of the 8 new projects.In addition, an amount of

123.8 billion Ariary, appearing under the heading

«goods and services» will ensure the regulari-

zation of order transactions. The same is true

for the transfer section; a large part will ensure

cross-cutting expenditures, including JIRAmA

209.0 billion for JIRAmA ; 228.0 billion Ariary to

bail out the CRCm and 224.6 billion Ariary for the

regularization of arrears. This ministry also has a

Treasury Account Account containing royalties

and other.

25 Ministry of economy and Planning

(MeP)

A 67.9% increase in credit is expected including

fifteen (15) pIp projects. Among these, there is the

Regional development Recovery project (pRdR)

and the development of the national evaluation

policy (pné val), etc.

32 Ministry of Public Service and Admi-

nistration Reform (MFPRA)

A growth rate of 19.8% is seen this year including

fourteen (14) internal pIp projects. for example,

we have the project of developing the informa-

22 Citizens Budget

tion system and monitoring and evaluation within

the mfpTls, etc.

34. ministry of Industry and private sector deve-

lopment (mIdsp)

The mIdsp credit decreased by 3.0% corres-

ponding to seven (07) pIp projects, including the

contribution to the upgrading and improvement

of the competitiveness of malagasy industries as

well as capacity building material. «Implemen-

tation of the national fuel ethanol program», etc.

35 Ministry of tourism (Mintour)

A growth rate of 40.8% of credit allocated to mIn-

Tou R was recorded with seven (07) pIp projects.

The projects concern inter alia support for im-

proving the visibility and competitiveness of the

destination as well as the development of the

special economic Tourism Zone (ZesT) of Antsa-

nitia, Tsimanampetsotsa and nosyhara, etc. The

private sector is a major investor of this ministry

and has a special account of the Treasury in view

of royalties such as the parafiscal tax (vignette

tourist) it receives.

36 Ministry of trade and Consumption

(MCC)

A decrease in credit allocated to mCC was noted

this year, a percentage of -19.2%. Twenty-two (22)

pIp projects are included and foresee the project

to improve market access for malagasy agricul-

tural products and the project to support the

upgrading of national public institutions and

related organizations, etc. This ministry has a

special Treasury Account for royalties on admi-

nistrative documents issued by the services of

the ministry of Commerce, royalties resulting

from legal metrology work ; income from ancil-

lary and accessory activities resulting from the

usufruct of the exploitation of movable and im-

movable property ; fines and pecuniary penal-

ties for violations of trade laws and regulations.

37 Ministry of Communication and Rela-

tions with institutions (MCRi)

An increase of 13.9% in credit is attributed to the

mCRI with four (04) internal pIps. Among these

projects is the development of complex audio-vi-

sual stations at the faritany level as well as the

migration program to digital broadcasting, etc.

41 Ministry to the Presidency in charge of

Agriculture and Livestock (MPAe)

The ministry’s credit decreased by 12.0%, al-

though thirteen (13) new projects justified the

level of the pIp. The project includes the erosion

control program and the project to improve rice

productivity in the highlands, etc. This ministry

has a special Treasury account in view of the

royalties it receives, inter alia, the fixed produc-

tion (sale / rental of agricultural equipment) ; and

occasional products (cost of analysis of pesticide

products as well as those from the various ser-

vices that can be provided by the laboratory).

43 Ministry of Fisheries Resources and

Fisheries (MRPh)

The credit increased by 29.0% to nine (09) pIp

projects. some projects are the following pro-

motion and development of the development

of fisheries resources and sustainable fisheries

and aquaculture in madagascar, etc. This mi-

nistry has a special account of the Treasury in

view of the royalties such as fixed and variable

royalties for shrimp fishing, collection of marine

fishery products, royalty on the collection acti-

vities of fishery products origin fresh and / or

brackish water.

44 Ministry of the environment, ecology

and Forestry (MeeF)

The meef credit decreased by 6.4%. public

investment projects consist of twenty-two (22)

pIp projects including ten (10) internally funded


Citizens Budget 23


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projects and twelve (12) external pIp projects.

This ministry has a special account of the Trea-

sury containing royalties, in particular, on the

products of ancillary activities and accessories

(damages, fines and other pecuniary sentences

on the offenses committed in forestry, hunting

and nature protection, sale of seized products,

rental products).


Fisheries Resources and Fisheries res-

ponsible for the Sea (SeMRhPCM)

There is an increase of 18.2% in credit compared

to 2017 and the two pIp projects concerned are

the information and communication system, as

well as the technical and logistical capacity

building of the regional delegations. This mi-

nistry was newly created and seconded from the

ministry of fisheries Resources and fisheries

(mRph).

52 Ministry of Water, energy and hydro-

carbons (Meeh)

A significant increase of 48.4% was recorded for

the entire meeh credit.. The external pIp, which

accounts for the largest part of its budget, in-

cludes four (04) new projects for the energy mis-

sion and one (01) new project for the Water and

sanitation missions. It is the same for the internal

pIp with eight (08) new projects for the Water and

sanitation mission, two (02) new projects for the

energy mission, four (04) new projects for the

hydrocarbons mission. Among these projects

are the social action and development in terms

of access to water, sanitation and electricity as

well as the rural electrification by renewable

energy project, etc.


Mines and Petroleum (MPMP)

The ministry’s appropriation increased by 23.0%

including nine (09) pIp projects which include

the transfer of geological resources to mineral

reserves as well as the extractive industry mana-

gement framework project, etc. This department

has a special account of the Treasury in view of

the royalties it receives, including royalties and

mining rebates; revenue from service activities

(service delivery rate, punching fee, analysis fee).

61 Ministry of Public Works (MtP)

The department’s credit variance compared to

the previous year amounts to 41.0%, including an

amount of 762.0 billion Ariary against 540 billion

Ariary in 2017. The ministry is marked mainly

by the importance of its credit allocated to the

pIp heading. This is justified by the eleven (11)

ongoing external financing projects and the

twenty-three (23) new internally funded projects.

Among these projects are the works of current

maintenance works of art and the rehabilitation

of the RnT 18 Vangaindrano-midongy-Befotaka,

etc.


Presidential Projects, Spatial Planning

and equipment (M2PAte)

The credit allocated to this ministry has in-

creased by 40.5% compared to 2017. The diffe-

rence is mainly in the pIp, with twenty (20) pro-

jects underway on external financing and 22

new projects on internal financing. Among these

projects are the creation and viabilisation of spe-

cial economic Zones (Zes) in madagascar as

well as the enhancement and safeguarding of

the pangalanes Canal, etc. This department has

a special Treasury Account for royalties such as

bonding, file preparation fees and topographic

operations.

24 Citizens Budget

63 Ministry of transport and Meteorology

(MtM)

A drop of -7.6% in credit is recorded this year.

The projects consist of fourteen (14) pIp pro-

jects which are among others the development

and security of the south railway line and the

construction of road transport infrastructure for

passengers and goods on the national territory,

etc. This department has a special Treasury Ac-

count to collect the royalties paid by the dealers

as well as the products of the services activities.

66. ministry of posts and Telecommunications

and digital development (mpTdn)

The mpTdn credit increased by 42.8% and in-

cludes one (01) internal pIp project correspon-

ding to the development of access to digital ICT

in rural areas. note that this ministry also has a

subsidiary budget.

71 Ministry of Public health (MSP)

The total budget of the msp has increased by

only 1.7%. however, the variation was noticed

mainly in terms of pay, with an increase of 18%

due to the establishment of the health sector

development program (pdss). It should be noted

that the msp’s pIp has sixteen (16) ongoing pro-

jects with external and internal funding. Related

projects include support for epidemio-endemic

disease programs and the reduction of uninten-

tional emissions of organic pollutants persistent

organic pollutants (upops) and mercury, etc.

75 Ministry of Youth and Sports (MJS)

A 7.5% increase in credit is accompanied by ten

(10) public Investment projects. Among these

projects is the implementation of the reforms

of the administration as well as the program of

promotion in youth entrepreneurship, etc.

76 Ministry of Population, Social Protec-

tion and Promotion of Women (MPPSPF)

Credit has fallen by -7.6% and includes fifteen

(15) pIp projects that include projects such as

promoting the rights of people with disabili-

ties and supporting very poor and vulnerable

households, etc.

81 Ministry of national education (Men)

This year, the budget allocated to men reaches 1

077.0 billion Ariary against 944.0 billion Ariary in

2017. The implementation of the pes generates a

14.1% increase in budget allocation compared to

2017, including 22.0% in pay, for the recruitment

of fRAm teachers. The pIp item is justified by

the existence of eighteen (18) new projects with

internal and external financing. some projects

concern the support program for Basic social

services - education (pAssoBA) as well as sup-

port for primary education in nutrition, etc.

83 Ministry of employment, technical

education and Vocational training

(MeetFP)

Credit increased by 30.0%. Ten (10) Ipp projects

are planned, including the promotion of decent

employment and skills development and the crea-

tion and protection of employment project, etc.

84 Ministry of higher education and

Scientific Research (MeSUPReS)

for this year, the credits allocated to the me-

supRes have increased by 30.2%. The 45% in-

crease in the Balance was generated by the im-

plementation of the esp. The transfer category

includes: Ariary 6.6 billion for the International

Contribution ; 7.5 billion Ariary for presals; a local

exchange of 2.5 billion Ariary as well as trans-

fers for the university hospital Center (Chu) and

Regional Reference hospital (ChRR), of the order

of 12 billion Ariary.


Citizens Budget 25


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86 Ministry of Culture, Promotion of

handicrafts and Safeguarding heritage (MCPASP)

An increase of 17.0% in credit is allocated to the mCpAsp. fourteen (14) internal pIp projects are planned

and include, among others, the establishment of the fourth network of libraries for public reading

and cultural animation (ClAC) of madagascar (phase 1) and the creation of the workshop of art and

cabinetry for the palace of Rova manjakamiadana, etc.

7. KEY DEbT FIGuRES

Debt Repayment Structure for 2018

BTAs, statutory advances and other trea-

sury bill (BT), gather the fihary Treasury

Bills, constitute the domestic financing

instruments. The sources of external finan-

cing are concessional, semi-concessional

and commercial loans ; other traditional

donor funding instruments («World Bank

Results-Based loan») ; co-financing ;

instruments based on categorization of

the country (low-income countries etc…) ;

partnership and regional cooperation

frameworks ; the possibility of issuing go-

vernment bonds denominated in foreign

currencies on the International financial

market.

eXteRnAL deBt

The amount of debt to be repaid for the IfA 2018 is down 13.5%

or 345.3 billion Ariary compared to the AfA 2017, including 226.5

billion Ariary in principal, and 118.8 billion Ariary in interest. The

payment of the debt to libya continues for the year 2018.

doMeStiC deBt

An upward revision for domestic debt charges is estimated at 273

billion Ariary. The overall weighted average interest rate issued by

the Treasury is estimated at 10%.

Dette intérieure Dette extérieure

0

500

1000

1500

2000

2500

3000

3500

Année 2020Année 2019Année 2018

1 821,3

246,4 258,8 353,2

2 836,6 2 809,4

billion Ariary

2018

domestic debt external debt

2,809.42,836.6

1,821.3

246.4 258.8 353.2

2019 2020

LFR 2017 LFI 2018

44%

56%

37%

63%

AFA 2017 iFA 2018

26 Citizens Budget

8. EXCERpTS OF SpECIAl pROvISIONS

Article 17 : The maximum amount of external borrowing that can be contracted is 3,414 billion Ariary

and the maximum of loan guarantees that can be granted is 321 billion Ariary. The amount of domestic

debt is limited at 3,500 billion Ariary.

Article 19 : Creation of the trading account entitled «mining and petroleum Activities» for the general

directorate of Alaotra mangoro, Vakinankaratra, Vatovavy fitovinany and sava for the ministry to the

presidency in charge of mines and oil.

Article 20 : All persons wishing to benefit from a donation outside the Japanese project will have to

pay a deposit equivalent to 2% of the value of the request to the Treasury.

Article 21 : Creation of special account « levy on Customs duties and Taxes » feeded by customs

revenue in the order of 0.7%.


Citizens Budget 27

malagasy english

GlOSSARY

other Public Loans :

other public loans or Aep are loans contracted by the state and retroceded to a third party.

Arrears of payment :

payment is not made at maturity. Arrears represent a stock of debt that is overdue and unresolved

interest on debt :

The periodic payments on loans that theoretically reflect the cost of using someone else’s finan-

cial assets.

order transactions :

these are transactions (expenses or receipts) made in the books but which not give rise to mo-

vements of funds.

non-refundable budgetary support :

A sum of money granted as gifts, the state will not have to repay it. The common goal is to encou-

rage and support projects of general interest.

health Sector development Plan :

The health sector development plan or sddp is a strategic document derived from the national

development plan (pnd), articulated with the general state policy (pge). Its implementation must

contribute to the realization of the following vision « In 2030, the entire malagasy population is in

good health in a healthy environment, having a better and productive life. »

Concessional loan :

A loan offered to the borrower by multilateral and bilateral official creditors at a generally very

low cost.

Semi-Concessional Loan :

A loan offered by multilateral and bilateral official creditors at a rate generally lower than the

market rate.

PSe or Sectoral Plan of education :

The pse proposes a reform of basic education with a nine-year cycle that can constitute a terminal

education for the world of work or an entry to longer studies in general or technical fields and

professional.

28 Citizens Budget

ADDRESS bOOK

The objective of this Address book has for is to redirect the reader toward the Institutions and minis-

tries that especially interest them, on the one hand, to get some more detailed information, and on

the other hand, to be able to contact the concerned person in charge directly.

institutions / ministries Address Web site

Presidency of the Republic palais d’etat d’Ambohitsorohitra www.presidence.gov.mg

SenateImmeuble senat Anosy

www.senat.gov.mg

national AssemblyImmeuble An Tsimbazaza

www.assemblee-national.mg

high Constitutional Court6 Rue Wast Ravelomoria Ambohidahy

www.presidence.gov.mg

Prime Minister’s officepalais de mahazoarivo

www.primature.gov.mg

Filankevitry ny Fampihavanana Malagasy (FFM)

Complexe Ampefiloha

www.ffm.mg

independent national electoral Commission

enceinte InInfRA, face lycée Technique Alarobia

www.ceni-madagascar.mg

Secretariat of State at the Ministry of Foreign Affairs in Charge of Cooperation and development

Immeuble Antanimena IVRX 19 bis Rue lenine

www.mae.gov.mg

Ministry of Foreign AffairsRue Andriamifidy Anosy

www.mae.gov.mg

Ministry of national defense Immeuble mdn Ampahibe www.defense.gov.mg

Secretariat of State to the Ministry of national defense in Charge of the Gendarmerie

Toby Jeneraly RAmARolAhy philibert Betongolo

www.gendarmerie.gov.mg

Ministry of interior and decentralization

Rue lamyne gueye Anosy

www.mid.gov.mg


Citizens Budget 29


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Ministry of Public SecurityImmeuble msp Anosy

www.policenationale.gov.mg

Ministry of JusticeRue Rakotomalala Joel faravohitra

www.justice.gov.mg

Ministry of Finance and BudgetImmeuble mfB Antaninarenina

www.mefb.gov.mg

Ministry of economy and Planning

Immeuble plan Anosy

www.economie.gov.mg

Ministry of Public Service and Administration Reform

Immeuble mfpRATls 67ha

www.mfptls.gov.mg

Ministry of industry and Private Sector development

6 Rue Wast Ravelomoria Ambohidahy

www.industrie.gov.mg

Ministry of tourism23 Rue fernand kasanga Tsimbazaza

www.tourisme.gov.mg

Ministry of Commerce and Consumer Affairs

6 Rue Wast Ravelomoria Ambohidahy

www.commerce.gov.mg

Ministry of Communication and Relation With institutions

Immeuble mCRI nanisana

www.mcri.gov.mg

Ministry at the Presidency in Charge of Agriculture and Livestock

Immeuble minAgri Anosy

www.mpae.gov.mg

Ministry of Fisheries and Fishery Resources

Rue farafaty Ambohitrakely

www.peche .gov.mg

Ministry of the environment ecology and Forestry

Immeuble meemf 1st floor Antsahavola

www.ecologie.gov.mg

Secretariat of State to the Ministry of Fishery Resources and Fisheries in Charge of the Sea

Immeuble mpRh Ampandrianomby

www.peche .gov.mg

Ministry of Water, energy and hydrocarbons

Immeuble meh Ampandrianomby

www.energie.gov.mg

Ministry at the Presidency of Mines and Petroleum

Rue farafaty Ampandrianomby

www.mpmp.gov.mg

30 Citizens Budget


Ministry of Public WorksRue Ramangetrika Anosy

Ministry of State for Presidential, Projects, Spatial Planning and equipment

Rue Ramangetrika Anosy

www.mepate.gov.mg

Ministry of transport and Meteorology

Rue Jules Ranaivo www.transport.gov.mg

Ministry of Posts, telecommunications, and digital

Immeuble mpTdn Antaninarenina

www.mtpc.gov.mg

Ministry of Public health6 Rue Wast Ravelomoria Ambohidahy

www.sante.gov.mg

Ministry of Youth and SportImmeuble mJs Ambohijatovo

www.mjs.gov.mg

Ministry of Population, Social Protection and Advancement of Women

23 Rue RAZAnAkomBAnA Ambohijatovo

www.population.gov.mg

Ministry of educationImmeuble men Anosy

www.education.gov.mg

Ministry of employment education and Vocational training

Immeuble meeTfp Ampefiloha

www.meetfp.gov.mg

Ministry of higher education and Scientific Research

Immeuble mesupRes Tsimbazaza

www.mesupres.gov.mg

Ministry of Culture, Craft Advancement and heritage Preservation

Immeuble mCpAsp Anosy (Blibliothèque nationale)

www.macp.gov.mg

DIRECTION GéNéRAlE Du buDGETDIRECTION DES RéFORMES ET DE lA FORMATION

Service de l’information et de la Communicationdivision information

mfB Building Antaninarenina, 2nd f loor - office 252Antananarivo 101, mAdAgAsCAR

React and send us an e-mail at [email protected]

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