CHAD

A sovereign Republic since gaining independence in 1960, Chad is governed by a presidential system. The Constitution enacted on 4 May 2018 and revised by Constitutional Act 017/PR/2020 of 14 December 2020 superseded the Constitution of 31 March 1996. Under the new Constitution, the president of the Republic, who holds executive power, is elected for a six-year term, renewable once. Legislative power is exercised by a two-chamber parliament. As the Senate has not yet been established, its powers have been temporarily transferred to the National Assembly.

Since the death of the Chadian president on 20 April 2021, the Transitional Military Council, the National Transitional Council and the Transitional Government are the three governing bodies of the country, as defined by the Transitional Charter. The Charter, which was enacted on 21 April 2021, establishes the terms of the transition, which is planned to last for a period of 18 months, renewable once. The Transitional Military Council is the executive branch of government and its president is the president of the Republic. The National Transitional Council has legislative power and the transitional government implements the laws. Article 102 of the Transitional Charter states that “unless expressly repealed, the provisions of the Constitution, the institutions and all existing legislation and regulations not contrary to this Charter shall remain fully applicable”. Nevertheless, under the terms of Decree 102/PCMT/PMT/2021, the president of the Transitional Military Council set up a committee to prepare and organise an inclusive national dialogue, which was initially scheduled for 10 May 2022 and then postponed to a later date. At the end of this dialogue, a new constitution will be adopted and enacted.

In Chad, the groundwork for decentralisation was laid by the Constitution of 31 March 1996, according to which the Chadian territory is organised into four levels of decentralised local and regional authorities (LRAs). Subsequently, the Constitution of 4 May 2018 established a decentralised unitary state based on two levels of autonomous local and regional authorities (provinces and communes) with legal personality and administrative, patrimonial, financial and economic autonomy. The High Council of Autonomous Local and Regional Authorities and Traditional Chieftaincies was also created in 2018 to serve as a guarantor of the autonomy of decentralised local and regional authorities. Governed by Ordinance 14/PR/2018, its mandate is to study and give a reasoned opinion on decentralisation, land-use planning and development policies, as well as on issues relating to traditional chieftaincies.

In addition, Ordinance 45/PR/2018 of 30 October 2018 amending Ordinance 038/PR/2018 of 18 August 2018 introduces three levels of administrative units and autonomous LRAs (provinces and departments as administrative units; provinces and communes as autonomous LRAs) currently recognised. Article 204 of the Constitution further specifies that the two levels of autonomous local and regional authorities are autonomously administered by elected assemblies, which regulate the affairs devolved to them by the Constitution and by law through their deliberations. Law 009/PR/2005 of 15 July 2005 grants special status to the city of N'Djamena. It is organised into a municipality and 10 municipal arrondissements, each with legal personality and financial autonomy.

Decentralisation in Chad has been complemented by administrative deconcentration, which allowed the first and only local elections to be organised in 42 communes on an experimental basis in 2012. Of these, 23 were regional (provincial) capitals, nine were departmental capitals and the last 10 were the arrondissements of the city of N'Djamena, i.e. among the largest communes in the country. Firstly, these elections aimed to deepen the process of democratisation, improve the distribution of powers and revenues between the State and subnational governments and encourage the population to participate in the management of local, departmental and provincial public affairs. This electoral process also aimed to promote local development by encouraging the initiatives of the various actors and the creation of a framework controlled by the people organised at the local level.

TERRITORIAL ORGANISATION
MUNICIPAL LEVEL	INTERMEDIATE LEVEL	REGIONAL LEVEL	TOTAL NUMBER OF SNGs (2021)
420 communes دائرة	115 departments محافظة	23 provinces بلدية
Average municipal size: 39 100 inhabitants
420	115	23	558

OVERALL DESCRIPTION: On 24 September 2021, Law 006/PCMT/2021 on the restructuring of administrative units and autonomous local and regional authorities (LRAs) was adopted by the National Transitional Council and enacted on 6 October 2021 by the president of the Transitional Military Council. The new administrative structure now recognises 23 provinces, 115 departments (instead of 107) and 420 communes (instead of 377). The autonomous LRAs (provinces and communes) are self-administered by elected assemblies which regulate the affairs devolved to them by the Constitution and the law (Article 204 of the Constitution of 2018) through their deliberations. At the municipal, departmental and provincial levels, there are (i) elected bodies of autonomous LRAs (municipal, departmental and provincial councils; mayors and presidents of departmental and provincial councils), (ii) territorial administrative authorities (governors, prefects and sub-prefects) responsible for supervising autonomous LRAs and (iii) heads of deconcentrated state services.

According to the process of administrative deconcentration, the State, guarantor of national solidarity, divides the national territory into several local and regional administrative units at the head of which it appoints its representatives by decree. In order to bring the administration closer to the citizens, the State also creates external services called deconcentrated services, whose heads are appointed by the regional delegates. Article 5 of Law 006/PCMT/2021 states that “the territorial limits of the provinces, the departments and the communes are fixed by decree taken in the Council of Ministers”. The status and powers of the heads of administrative units are also determined by a decree enacted by the Council of Ministers.

REGIONAL AND INTERMEDIATE LEVEL: In Chad, provinces are administered by governors and departments by prefects (Article 4 of Law 006/PCMT/2021 on the restructuring of administrative units and autonomous local and regional authorities). Article 208 of the Constitution of 4 May 2018 specifies that the governors, prefects and delegated administrators of the communes are the representatives of the central government in the autonomous LRAs. They enforce laws, implement regulations and government decisions and exercise administrative control in accordance with the principle of autonomy. The governors, prefects and administrators delegated to the communes assist the presidents of the provincial and communal councils and the mayor of the city of N'Djamena in implementing development plans and programmes. Under the authority of the relevant ministers, they coordinate the activities of the decentralised services of the central government and ensure that they function properly.

The provincial distribution of the population shows a strong disparity between the provinces. Of the country’s 23 provinces, the census counts less than 200 000 inhabitants in Ennedi, Borkou and Tibesti, the latter having fewer than 22 000 inhabitants, and in each of the four most populated provinces there are more than 700 000 inhabitants, including the province of N'Djamena, which has close to one million.

MUNICIPAL LEVEL: The Constitution states in Articles 205 and 206 that members of local assemblies shall be elected by universal suffrage for a term of six years, renewable once, and shall elect from among themselves executive bodies for a term of three years, renewable once. These executive bodies are accountable to the local assemblies. However, to date, only 42 of the 420 communes (including 23 regional capitals, nine departmental capitals and 10 arrondissements of N’Djamena) are headed by elected mayors. These communes are the only operational autonomous LRAs since the municipal elections of 22 January 2012. They are made up of deliberative and executive bodies. Indeed, the deliberative body is the municipal council, composed of women and men elected by the inhabitants of the commune by direct universal suffrage through a party ballot, according to Law 003/PR/2000 of 16 February 2000, on the electoral system of decentralised local and regional authorities. The number of members of the municipal council is fixed according to the size of the population (from 11 members for communes with less than 5 000 inhabitants to 31 members for those with more than 50 001 inhabitants), according to Article 39 of the Law of 16 February 2000 on the statutes of decentralised local and regional authorities.

The communal council is headed by the mayor and includes posts of deputy mayors, elected by secret ballot by an absolute majority among the municipal councillors, at the first session of the municipal council. This first meeting of the municipal council is convened by the supervisory authority (sub-prefect, prefect, governor). The number of deputies is proportional to the size of the population: two deputies for communes of less than 50 000 inhabitants and three deputies for communes of 50 000 inhabitants or more. The mayor and their deputies are elected for a renewable term of three years.

The municipal council of the city of N’Djamena is composed of councillors whose number is determined in proportion to the population of each arrondissement commune: two councillors for the first 50 000 inhabitants and one additional councillor for each additional 30 000 inhabitants. In local elections, voters in the city of N’Djamena choose both the councillors of their 10 municipal arrondissements and the councillors of the city of N’Djamena. As the capital, the city of N’Djamena has a special status.

The distribution of powers between the State and the autonomous local and regional authorities (LRAs) was established by Law 033/PR/2006 of 11 December 2006. According to this law, decentralised LRAs share with the State the following responsibilities: education and literacy; health and social action; culture, youth, sports and leisure; agriculture and livestock; environment and natural resources; urban planning and housing; planning, economic development and land use; trade, industry, crafts and tourism; transport; civil protection, assistance and rescue; funeral services and cemeteries; electricity, water and sanitation; police and civil status. Furthermore, Decree 478/PR/PM/MATSP/2014 of 8 July 2014 sets out the modalities for the exercise of competences and collaboration between the commune of the city of N’Djamena and the ten arrondissement communes.

Main responsibility sectors and sub-sectors
SECTORS AND SUB-SECTORS	REGIONAL LEVEL	INTERMEDIATE LEVEL	MUNICIPAL LEVEL
1. General public services (administration)			Civil status acts and official ceremonies
2. Public order and safety		Participating in the maintenance of order and security of property and persons (shared);	Participating in the maintenance of order and security of property and persons (shared);Administrative Police
3. Economic affairs/transport	Participating in the elaboration of the national socio-economic development plan (shared);Developing and monitoring the regional transport plan (shared).	Designing and implementing the departmental economic development programme;Implementing the regional transport plan and the regulation of interurban transport;Participating in the construction and maintenance of rural roads.	Developing and implementing communal investment plans (CIPs);Developing and implementing the municipal transport plan;Urban roads and bus stations;Regulating urban transport.
4. Environmental protection	Managing forests, parks and other protected areas;Protecting fauna and flora and managing groundwater resources;Developing bushfire control plans;Allocating regional logging quotas.	Managing forests, parks and other protected areas;Protecting fauna and flora and managing groundwater resources;Hunting lease and land clearing authorisations;Mobilising volunteer brigades to fight bushfires, natural disasters and poaching.	Managing forests, parks and other protected areas;Protecting fauna and flora and managing groundwater resources;Logging permits;Managing waste, fight against unsanitary conditions, pollution and nuisances.
5. Housing and community amenities	Establishing the region’s priorities for urban planning and housing.	Issuing building permits and authorisations to use public property (outside the commune);Acquisition and disposal of real estate and land.	Issuing of building permits and authorisations to use public property;Acquisition and disposal of real estate and land.
6. Health	Managing regional hospitals;Regulating public hygiene;Developing the health map.	Managing departmental hospitals;Hygiene and sanitation regulations;Developing the health map;Mother and child protection.	Managing clinics;Hygiene and sanitation regulations (shared);Developing the health map;Mother and child protection (shared).
7. Culture and leisure	Managing cultural infrastructure;Managing artistic activity centres;Supporting events and sports and cultural associations;Protecting cultural heritage.	Managing cultural infrastructure;Supporting events and sports and cultural associations;Protecting cultural heritage.	Managing cultural infrastructure;Supporting events and sports and cultural associations;Facilities for sports and cultural associations.
8. Education	Education;Literacy;Promoting national languages;Training courses	Education;Literacy;Promoting national languages;Training courses	Education;Literacy;Promoting national languages;Training courses
9. Social welfare	Managing structures to promote and socially reintegrate people (shared);Social welfare benefits	Managing structures to promote and socially reintegrate people (shared);Managing aid to the poor.	Managing structures to promote and socially reintegrate people (shared);Managing relief for the poor.

Scope of fiscal data: 23 provinces

Chadian Public Finance Observatory (OTFiP or Observatoire Tchadien des Finances publiques)

Availability of fiscal data: Low

Quality/reliability of fiscal data: Low

GENERAL INTRODUCTION The financing of autonomous local and regional authorities (LRAs) is regulated by Organic Law 002/PR/2000 of 16 February 2000 on the status of decentralised local and regional authorities and by Law 011/PR/2004 of 7 June 2004 on the financial and fiscal system of local and regional authorities and clarified by Decree 421/PR/PM/MATS/2014 on the distribution key of revenues between the city commune and the arrondissement communes. These acts determine all the taxes and duties that may be levied by the autonomous LRAs, as well as the methods of calculation and collection.

In Chad, the financial data of the autonomous LRAs are available at the provincial level (i.e., for the 23 provinces). This could be explained by (i) the geographical coding by province in the State Budgetary Nomenclature (Nomenclature Budgétaire de l'Etat), or by (ii) the centralisation of financial information for each commune at the level of the provincial treasury to which it is attached.

Subnational government expenditure by economic classification
2020	Dollars PPP / inhabitant	% GDP	% general government	% subnational government
Total spending	7	0.4%	2.1%	100.0%
Current spending	7	0.4%	2.1%	100.0%
Staff spending	-	-	-	-
Intermediate consumption	-	-	-	-
Social spending	7	0.4%	2.1%	100.0%
Subsidies and current transfers	-	-	-	-
Financial charges (including interest)	-	-	-	-
Other current spending	-	-	-	-
Capital spending	-	-	-	-
Capital transfers	-	-	-	-
Direct investment (or GFCF)	-	-	-	-

EXPENDITURE: The expenses of autonomous LRAs are listed in Article 91 of Organic Law 002/PR/2000 of 16 February 2000 on the status of decentralised LRAs. There is a distinction between operating and capital spending. Spending by autonomous LRAs for which data are available (provinces) is steadily increasing, from 0.4% of public spending in 2013 to 2.1% of public spending in 2020 (OTFiP, 2020). This increase in spending of 1.6 percentage points in seven years is partly due to the transfer of powers from the State (in the areas of water, electricity, sanitation and funeral services).

Subnational government expenditure by functional classification
2020	Dollars PPP / inhabitant	% GDP	% general government	% subnational government
Total spending by economic function	7	0.4%	-	100.0%
1. General public services (administration)	-	-	-	-
2. Defence	-	-	-	-
3. Public order and safety	-	-	-	-
4. Economic affairs/transport	-	-	-	-
5. Environmental protection	-	-	-	-
6. Housing and community amenities	-	-	-	-
7. Health	4	0.3%	-	61.9%
8. Recreation, culture and religion	-	-	-	-
9. Education	3	0.2%	-	38.1%
10. Social welfare	-	-	-	-

Provincial spending amounted to CFAF 24.4 billion in 2020, or USD 7 PPP per capita, divided between two social sectors. The health sector alone accounts for CFAF 15.3 billion, or 62% of total spending, while the education sector accounts for CFAF 9.4 billion, or 38% of provincial spending. Due to the COVID-19 pandemic, the local budget for 2020 was mainly allocated to social sectors (health and education). Moreover, as a result of an IMF support-programme, the 2020 Finance Law has earmarked at least 34% of all central government spending for the social sectors.

ⓘ No detailed data available for this country

OVERALL DESCRIPTION: The transfer of powers from the State to the autonomous LRAs is accompanied by a transfer of the revenues necessary to exercise these powers. Article 211 of the Constitution of 4 May 2018 provides that the revenues of the autonomous LRAs shall be made up of: (i) the proceeds of taxes and duties passed by the deliberative assemblies of the autonomous LRAs and collected directly by them; (ii) the levy on the proceeds of taxes and duties collected for the benefit of the State budget; (iii) the proceeds of grants and subsidies awarded by the State; (iv) the proceeds of loans contracted by the autonomous LRAs, either on the domestic market or on the external market after approval by the national monetary authorities, with or without a State guarantee; (v) donations and bequests; (vi) income from their assets; and (vii) the percentage of the proceeds from the soil and subsoil resources exploited on their territory.

Despite the lack of data, the 2019 figures and the 2020 forecasts of some communes reveal the main revenues in 2019 to be business tax (patente) and licences, the flat-rate tax (IGL or impôt général libératoire) and the market tax (droit de place sur le marché). For the commune of Guelendeng, for example, the market tax represents 13% of revenue and the business tax, licences and IGL 24%.

TAX REVENUE: According to the law, communes, as the only decentralised LRAs with elected representatives, can levy local taxes and receive a share of the national tax through the “local tax surcharge”(“centimes additionnels”) system. Local and regional authorities are authorised to set tax rates, within the limits set by law. The General Tax Code (CGI), supplemented or amended each year by the provisions of the Finance Law, determines the number of taxes and duties whose proceeds are allocated to municipalities.

Law 011/PR/2004 of 7 June 2004 determines the financial and fiscal framework of decentralised local and regional authorities and specifies the methods for calculating and collecting taxes and duties. Local taxation in Chad is composed of both direct and indirect taxation. The municipalities benefit from the following taxes and duties according to the CGI of 2016: (i) the property tax on developed and undeveloped properties; (ii) the tax on the rental value of business premises; (iii) the tax on public services; (iv) the contribution of business tax (patente) and licences; (v) the tax on shows, games and miscellaneous events; (vi) the civic tax; (vii) the tax on public services; and (viii) the flat-rate tax (IGL).

In Chad, land ownership is regulated by Laws 23, 24 and 25 of 22 July 1967, which guarantee the right to free possession, require the registration of property and make provisions for the expropriation of land by the State. According to the tax guide of the Chadian Observatory of Public Finances, the rates of property tax for built properties are 10% for the city of N’Djamena and 8% for the other communes, and these rates are 21% and 20% respectively for undeveloped properties. Several problems hinder the effective contribution of property taxes to the revenue of local and regional authorities. These include: (i) the low rate of land title ownership; (ii) the failure to publicise existing land legislation; and (iii) the high cost of acquiring land titles through secure documents.

The 1996 Constitution states that local taxes are the exclusive responsibility of local assemblies. The legal framework that defines the tax system specific to local and regional authorities is made up of the following texts: the Constitution of the Republic; the General Tax Code (CGI) of 2016; the Finance Laws; Organic Law 002/PR/2000 of 16 February 2000 on the statutes of decentralised local and regional authorities; Law 011/PR/2004 of 7 June 2004 on the financial and tax system of decentralised local and regional authorities; and Law 012/PR/2004 on the accounting system of decentralised local and regional authorities.

GRANTS AND SUBSIDIES: According to Article 1 of Law 011/PR/2004 on the financial and fiscal regime of decentralised local and regional authorities, the State provides an operating grant, an infrastructure grant and possibly a decentralisation grant. The existing autonomous LRAs (provinces and communes) are beneficiaries of these allocations from the State. While the methods of calculating and distributing the overall operating grant are defined by decree, balancing subsidies are granted on an exceptional basis in cases of major accounting imbalances, and infrastructure grants are awarded as part of the implementation of certain projects provided for in the development programmes of the communes.

In Chad, by virtue of Article 22 of Decree 0663/PR/MATCA/2021 on the organisational chart of the Ministry of Territorial Administration and Autonomous Local and Regional Authorities, the General Directorate, through the Directorate of Local Economy and Finance (DEFL or Direction de l'économie et des finances locales), is responsible for distributing state allocations to autonomous local and regional authorities, as well as for monitoring their implementation. In Article 3, the same Decree specifies that the General Inspectorate of Territorial Administration (Inspection générale de l'administration du territoire) regulates the management of state subsidies granted to autonomous LRAs.

Following the first local elections in 2012, the 42 decentralised local and regional authorities received their first substantial grants from the State in 2015. Data from the Directorate for Budget Development and Monitoring (DESB or Direction de l'élaboration et du suivi budgétaire) of the Ministry of Finance and the Budget show that the annual amount of subsidies remained relatively stable during the period 2015-2018, with a slight decrease from CFAF 2.1 billion to CFAF 1.5 billion over the four-year period. A rebound in 2019 indicates that grants to autonomous LRAs have increased significantly over the past three years, reaching CFAF 3.3 billion in 2021, a 58% increase over 2015.

OTHER REVENUE: The other revenues of autonomous local and regional authorities are derived from income from patents, fees from public services, property and assets, dividends and similar receipts, income from the State's property, income from the sale of goods and services, interest and loan repayments, fines, penalties and prosecution costs, etc. The rates applied to these revenues may be set by the municipal councils, with the approval of the supervisory authority, and within the limits established by law. There are also communal taxes collected by assessment, taxes on business revenues instituted by the communes and remunerative taxes and fees. According to Law 002/PR/2014 of 2 January 2014 on the management of oil revenues, 5% of oil royalties are dedicated to all local and regional authorities in each producing province.

ⓘ No detailed data available for this country

DEBT: According to Article 211 of the Constitution of 4 May 2018, part of the revenues of the autonomous local and regional authorities shall consist of the proceeds of loans contracted by the autonomous LRAs, either on the domestic market or on the external market after approval by the national monetary authorities, with or without a State guarantee. However, in general, most local governments in Chad do not have access to loans.

TERRITORIAL MANAGEMENT OF THE CRISIS: During the COVID-19 pandemic, Chadian local governments acted as intermediaries for the implementation of central government crisis management guidelines. From March 2020 to February 2021, the following coordination mechanisms were put in place: a national epidemiological monitoring team, provincial teams in high-risk areas, a national communication team, 23 provincial teams, the crisis committee and provincial and departmental committees. The latter are incorporated by representatives of the national committee who take stock of the situation on a daily basis.

Chad set up an epidemiological monitoring unit on 1 March 2020, as part of its national contingency plan for preparedness and response to COVID-19, in order to coordinate actions between the State, local and regional authorities (the 23 provinces and 10 districts of N'Djamena) and with the various sectoral institutions. The principal activities of the monitoring unit at the local level are: (i) training the monitoring team and staff at N'Djamena airport; (ii) training 23 delegates, 23 heads of provincial antennas and 20 central level staff in charge of COVID-19 monitoring; (iii) supporting provinces and districts in the investigation of suspected cases and contact tracing; (iv) organising nine training sessions (one per province) for health workers on COVID-19 preparedness and response; and (v) regular monitoring of the districts and zones of responsibility (by the authorities at provincial level).

The city of N’Djamena and the border provinces, active points of entry and the most populated areas of the country, have been affected the most by the pandemic. Considering the territorial variability of the impact of COVID-19, the Chadian national authorities, in coordination with local and regional authorities, have enacted and implemented barrier measures in a differentiated manner across the country to reduce the spread of the disease. The main measures are the suspension of catering services, the restriction of intercity travel, the closure of schools and places of worship, the prohibition of assembly and the imposition of a curfew.

EMERGENCY MEASURES TO COPE WITH THE CRISIS AT THE DIFFERENT LEVELS OF GOVERNMENT: To support economic actors and people whose incomes were affected by the implementation of barrier measures, mitigation measures were put in place at central level in accordance with Circular 004/PR/MFB/2020 of 22 April 2020 on the implementation of social and economic measures relating to the fight against COVID-19. These measures include free electricity and water for a period of six months and a specific social security scheme, bonuses and allowances for civil servants and the distribution of food to the most vulnerable. The government has taken responsibility for strengthening the stocks of the National Food Security Office (ONASA or Office national de sécurité alimentaire) and for setting up a National Solidarity and Support Fund for vulnerable groups.

Following the above-mentioned Circular, the mayor of the city of N’Djamena, who is also the president of the National Association of Communes of Chad, adjusted certain parafiscal taxes and fees, in particular the reduction of 50% of the fees and other related taxes for shopkeepers and stallholders operating in the city's markets and neighbourhoods for a period of 6 months, and the exemption of fees for the management of drinking water supplies. These measures were gradually replicated by other mayors throughout the country.

IMPACTS OF THE CRISIS ON SUBNATIONAL GOVERNMENT FINANCE: The main effect of the COVID-19 crisis and the related measures taken by the national authorities on local finances can be explained in part by the importance of the informal sector in the activities of the autonomous LRAs (this sector contributed to almost half of the country’s income in 2014). As a result, barrier measures, curfews, closures of markets and restrictions on movement have negatively affected the activities of street vendors, small traders and craftsmen. On the tax revenue side, the business tax (patente) and the flat-rate tax (IGL) were reduced by 50% in the markets and neighbourhoods of the city of N'Djamena for six months as part of the tax measures taken by the central government to support economic actors (with a loss of revenue estimated at CFAF 305 million and CFAF 596 million respectively). The State's support mechanisms in 2020 resulted in an increase in subsidies to communes from CFAF 2.6 billion in 2019 to CFAF 3 billion in 2020, i.e., an increase of 15%, which helped to compensate for part of the deficit created by the drop-in tax revenue and the increase in health spending.

In terms of spending, the autonomous local and regional authorities have had to make a trade-off in terms of social spending, with health and education being their two main areas of spending. The most affected provinces have had to sacrifice some spending in the education sector to meet new expenses such as the purchase of protective equipment for health workers, aid to local hospitals, disinfection of public spaces and other social welfare services. The city of N'Djamena and the other border provinces (Sila, Lac, Hadjer Lamis, etc.), the most affected by the epidemic, have had to cover more health-related expenses. Of the local spending of CFAF 24.4 billion in 2020, 62% of the spending was allocated to the health sector, compared to 38% for education (OTFiP, 2020). As a result of the closure of educational institutions and the inability to carry out planned activities, revenues available for education were used to fund needs in the health sector.

As the majority of cases and deaths occurred in the city of N'Djamena (Report 447 on the COVID-19 epidemiological situation in Chad in 2021 produced by the Ministry of Public Health and WHO), health spending in the city accounted for a significant proportion of spending in the 2020 fiscal year (OTFiP, 2020) Of its current spending of CFAF 8.9 billion, CFAF 8.7 billion was allocated to the health sector, i.e. over 90%.

ECONOMIC AND SOCIAL STIMULUS PLANS: In response to the crisis, the Finance Law 2022 provides for new public investment in the health sector from domestic funding. This involves the construction of health centres and civilian and military hospitals in the provinces and in the city of N’Djamena, the acquisition of ambulances and specific medical equipment.

According to the report “Socio-economic impact study of COVID-19 in Chad” (“Étude d'impact socioéconomique de la COVID-19 au Tchad”) of the Ministry of the Economy, Planning, Development and International Cooperation (MEPDCI or Ministère de l’Economie, de la Planification du Développement et de la Coopération Internationale), it was recommended to (i) create a National Solidarity and Support Fund (Fonds National de Solidarité et de Soutien) for vulnerable groups in order to support the informal economy and provide social protection to people working in this sector; (ii) support businesses, SMEs and informal production units in their recovery from the pandemic (support fund for informal economy actors); (iii) support employment-friendly programmes tailored to prevention activities, health management, public space planning and sanitation, community awareness of barrier measures, and finally to (iv) work with local communities and entrepreneurs to design a government approach beyond the health crisis and solutions for addressing the local context.