The Cote d'Ivoire government has made progress in executing its 2025 budget, with improvements in administrative practices and program implementation. However, irregularities in financial management, revenue collection, and investment delays persist. The Court of Accounts, led by President Kanvaly Diomandé, presented its findings to parliament on October 28, 2026, highlighting the need to consolidate gains and address shortcomings.
The 2025 budget execution revealed several shortcomings in public finance management. The Court of Accounts found discrepancies between data from technical ministries and the Ministry of Finance, which should be identical. The use of advance letters to modify budget credits, changes made after the exercise closed, and missing transfer decrees were also noted. These irregularities underscore the need for better coordination and respect for budget procedures.
The Court of Accounts reported that public accounts and the general administration of finance accounts for 2025 were compliant, subject to potential errors in future audits. The initial 2025 budget was set at 15,339 billion FCFA, later adjusted to 15,464 billion FCFA. Revenues reached 7,332 billion FCFA, against a forecast of 7,963 billion FCFA, while expenditures totaled 9,540 billion FCFA, against a forecast of 10,284 billion FCFA.
The budget execution resulted in a deficit of approximately 2,208 billion FCFA. However, a treasury surplus of 2,579 billion FCFA covered this deficit, yielding a global surplus of 369 billion FCFA. Despite this, the gap between projected and actual revenues remains a significant challenge for budget policy. Improving forecasts, revenue collection efficiency, and expenditure control are crucial for better budget execution.
The public debt situation was also addressed during the parliamentary information session. As of 2025, Cote d'Ivoire's public debt stood at 33,159 billion FCFA, up from 31,416 billion FCFA in 2024, representing 57.8% of GDP, below the 70% UEMOA ceiling. President Diomandé expressed reassurance regarding Cote d'Ivoire's position relative to community criteria.
The Court of Accounts evaluated the performance of public policies through an audit of 153 programs across 33 ministries. The conclusions indicate a better integration of result-oriented culture within the public administration. Data from the audit will inform future policy decisions and budget allocations.
Key stakeholders, including government officials and parliamentarians, will need to address the identified concerns and implement measures to improve budget management, revenue collection, and debt sustainability. The 2025 budget execution highlights areas for improvement, and the Court of Accounts' recommendations will be crucial in shaping future budget policies.
Key points
- Cote d'Ivoire's 2025 budget execution shows a deficit of approximately 2,208 billion FCFA.
- The country's public debt stands at 33,159 billion FCFA, representing 57.8% of GDP.
- The Court of Accounts calls for better coordination and respect for budget procedures to improve public finance management.
