8th Annual Seminar Budgeting for Results : Moving towards Performance Budgeting. Budget Reform and the Modernisation of Public Finance Management

Transcription

1 8th Annual Seminar Budgeting for Results : Moving towards Performance Budgeting Presented by Mr Ezéchiel BAH, Director for the Budget Reform and the Modernisation of Public Finance Management JOHANNESBURG, 9 to 11 May

2 PRESENTATION PLAN I- THE CONTEXT AND REASON FOR REFORM II - THE PROCESS lll INTEGRATING PERFORMANCE MEASUREMENT lv - CHALLENGES V - RESULTS 2

3 I- THE CONTEXT AND REASON FOR THE REFORM Budget drafting methodology focuses on resources; It is difficult to match the resources allocated to the results to be obtained; The WAEMU Guideline on Finance Acts, adopted in June 2009, institutes results-based budget management and multi-year public finance management; The Union has instituted rules that allow transparent and strict management of public finances making provision for multilateral oversight of financial policies; The reform of the public finance management system should be based on the MTEF according to the country s Technical and Financial Partners, such as the World Bank and the IMF, within the context of the commitment of the Côte d Ivoire to the HIPC initiative. 3

4 II- THE PROCESS Adoption of a Poverty Reduction Strategy Paper (PRSP) in March 2009; Two seminars in December 2009 and February 2010 to define the broad outlines of implementing the MTEF in accordance with PPBME (Planning Programming - Budgeting - Monitoring Evaluation); Instituting an institutional framework including various bodies (Steering Committee, Oversight Commission, Technical Secretariat and Sectoral Committees); Transposing the WAEMU s Guidelines for the new Harmonised Framework of Public Financial Management into national legislation; Drafting of MTEFs from April to August 2010 for the various Ministries and validation by various bodies within the institutional framework; Drafting of the MTEF Methodology Guide: review of the draft by two consultants from October 2010 to August 2011, and validation seminar in September 2011; Overall MTEF for currently being drafted. 4

5 III INTEGRATING PERFORMANCE MEASUREMENT Adoption of programme budget through MTEFs Breaking down activities in Ministries into programmes Regular reports from monitoring and evaluation departments in the various Ministries Determining objectives, subsubprogrammes, activities and costing of programmes Instituting performance monitoring tools, performance contracts, work plans, scoreboards Determining indicators and targets Signature of performance contracts Drafting the Annual Performance Project (APP) by Programme Managers (PMs) Drafting of MTEFs Regular meetings between programme coordinators and PMs Execution (perspectives) Drafting of an Annual Performance Report (APR) by Programme Managers Annual reports by Ministries «monitoring and evaluation departments (perspectives) Review meetings between Programme Coordinators and Programme Managers (perspectives) Execution control Drafting of an MTEF management charter; Strengthening the audit function (integrating internal audit and management audit). 5

6 IV - LES DEFIS Finalising the legal and regulatory framework by adopting legislation based on transposing WAEMU Guidelines; Getting all role-players involved to take ownership of results-based multiyear budget management by strengthening capacity through job profiles; Extending the MTEF to all Ministries by 2015; Drafting the overall MTEF for ; Adapting the administrative organisation to this new management style by instituting a chain of responsibility in executing programme budgets; Putting the monitoring and evaluation system into operation; Adapting financial and budgetary information systems to results-based management. 6

7 V - RESULTATS National validation of the Organic Draft Bills pertaining to the Transparency Code and the Finance Acts until they are adopted by the National Assembly; Availability of the MTEFs for four (4) pilot Ministries (Health, Education and Training sectors); Availability of an MTEF Methodology Guide and management charter; Gradual extension to other Ministries: eight (8) in 2012 (the Agriculture, Economic Infrastructure, Environment, Social Development, Mining and Energy, Justice, Defence and Security sectors). 7

8 THANK YOU FOR YOUR ATTENTION 8