PLAN DE TRÉSORERIE DIFFÉRENT DE LA LOI DE FINANCES 2020 DE LA RDC : fondement et perspectives[CASH PLAN DIFFERENT FROM THE 2020 DRC FINANCE LAW: basis and outlook]

The day after Tuesday, February 18, 2020, enthusiasm was observed following the publication by the Ministry of Finance of a cash flow plan (PTR) for the 2020 fiscal year, with a level of expected revenue lower than that set in the Finance Law of the same year. There was confusion in the comments of the population between the state budget (finance law of the year) and the public sector treasury plan. The purpose of this article was to shed light on the difference in nature between the state budget and the treasury plan as well as the reason for its revision. The article established that, the State budget is a planning instrument which is annual or multi-year and fixed in time, on the other hand the cash flow plan is an instrument, a tool of management and piloting of the execution. of the State Budget with regard to fluctuations in the economic situation and the constraints found in the field. It is an instrument that can be adjusted according to the economic development involved. Its development is based on the need for the Government to have a better tool for steering budget execution. Its revision is therefore a result of the changing nature of the parameters used in the preparation of the state budget.