Tracking Arrangements for Emergency and Reconstruction Expenses in Mayotte Following Cyclone Chido
On December 23, 2024, the French Ministry of Economy and Finance issued a directive outlining the arrangements for tracking expenses related to emergency response and reconstruction efforts in Mayotte following the devastating effects of Cyclone Chido.
Scope of the Directive
The directive applies to all public expenditures incurred in Mayotte between March 1, 2024, and December 31, 2025, that are directly related to the emergency response and subsequent reconstruction. These expenses include, but are not limited to:
- Emergency housing and shelter
- Food and water supplies
- Medical care and pharmaceuticals
- Debris removal and cleanup
- Infrastructure repairs and reconstruction
Tracking System
To ensure the transparency and accountability of these expenses, a specific tracking system has been established. All eligible expenditures must be recorded in the following manner:
- A dedicated budget line will be created within the Mayotte departmental budget.
- Each expenditure must be identified with a specific code indicating its relation to the cyclone response.
- Supporting documentation, such as invoices, contracts, and purchase orders, must be maintained and made available for inspection.
Reporting Requirements
The Prefect of Mayotte is responsible for providing regular updates on the progress of the reconstruction efforts and the associated expenses. These reports will include:
- A breakdown of expenditures by category
- The number of people and properties affected by the cyclone
- The status of ongoing reconstruction projects
- An assessment of the effectiveness of the tracking system
Audit and Control
The National Court of Auditors (Cour des comptes) will have oversight responsibilities for the tracking system. It will conduct regular audits to ensure compliance with the established guidelines and the efficient use of public funds.
Objective of the Directive
The primary objective of this directive is to ensure the proper allocation and use of public funds for the emergency response and reconstruction efforts in Mayotte. It also aims to promote transparency and accountability in the management of these funds and to facilitate the monitoring and evaluation of the reconstruction process.
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