Abstract
A five-year audit tracing mining revenue from extraction sites to provincial budgets, documenting the gap between statutory allocation and observed disbursement across Nord-Kivu and Sud-Kivu.
Key Findings
- 1
Statutory 15% retrocession obligations reached provincial treasuries in full in fewer than one of five audited fiscal years.
- 2
Disbursement gaps correlate strongly with periods of contested territorial administration.
- 3
Civic infrastructure projects funded on schedule cluster around export corridor municipalities.
- 4
Transparent ledger publication measurably improved disbursement compliance in two pilot territories.
Methodology
The audit reconciles export declarations, provincial budget gazettes, and field-verified project registries across a five-year window, supported by interviews with territorial administrators.
Complete Governance Brief (PDF)October 2024