Title: AFARB ACCOUNTS CLOSURE: A SMART MOVE BY THE MALAGASY GOVERNMENT?
Authors: RAKOTOMALALA Kiady Itokiana, RASATA Mananjarasoa Antsa, RAKOTOMALALA Linjasoa Nantenaina, RAZANAKOTO Thierry and RABEMANANJARA Zo Hasina
Abstract:

In 2019, the removal of commercial accounts led to the closure of AFARB accounts, which were previously attached to the Ministry of Environment and Sustainable Development (MEDD). This decision caused tensions, mainly between the Ministry of Economy and Finance (MEF), which is now in charge of centralizing revenues within the General Budget, and the MEDD, which was the former beneficiary of forestry revenues. In order to evaluate its relevance and impact, a study was conducted, including an analysis of the existing legal frameworks, interviews with MEDD and MEF staff, and a comparison of the situations before and after the closure of AFARB accounts. The results showed that the closure of AFARB accounts has restricted the capacity of both central and regional departments to take action in favor of forest preservation.

Keywords: Forest preservation, AFARB accounts, General Budget
DOI: https://doi.org/10.52267/IJASER.2025.6101
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Date of Publication: 29-01-2025
Published Issue & Volume: Vol 6 Issue 1 Jan-Feb 2025