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Title Cote d'Ivoire : technical assistance report
Published Washington, D.C. : International Monetary Fund, [2014]
Online access available from:
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Description 1 online resource (64 pages) : color illustrations
Series IMF country report ; no. 14/3
IMF country report ; no. 14/3
Contents Cover; Table of Contents; Abbreviations and Acronyms; Preface; Summary of Key Findings and Recommendations; Table; 1. Action Plan for Implementing Program Budging (DPPD-PAP); I. Status of Implementation of the New Budget Tools; A. WAEMU Framework for Multiyear Programming and Program Budgets; Boxes; 1. The New WAEMU Harmonized Public Financial Management Framework; B. Implementation of MTEF and Program Budgeting; 2. Article 53 of the Budget Law Directive-The Multiyear Expenditure Programming Paper
3. Multiyear Expenditure Programming Paper, Annual Performance Project and Annual Performance Report provided for by Directive 06/2009/CM/WAEMU on the budget lawC. Necessity of Defining a Strategy for Progressive Implementation of the Tools; II. Create an Environment Suitable for the Reform; A. Finalize the Transcription of the New Legal Framework; B. Put in Place the DPBEP and the Global MTEF; 4. Major Stages of a Budget Calendar Expanded to Include all the Programming Exercises; C. Strengthen the Annual Budget Preparation Procedure; 5. Specimen of an Action Plan to Modernize the DGBF
B. Sequences and ScheduleC. Needs for Technical Assistance; Figure; 1. Proposed Management Framework for Implementing the DPPD-PA
D. Improve the Flow of Budget Execution and Make it SecureE. Manage and Coordinate the Management and Changes in the Information Systems; F. Strengthen Cash Management; III. Progressively Implement Program Budgeting; A. Develop Sectoral Strategies for all the Ministries; B. Overhaul the Budget Documents; C. Prepare the Performance Framework and put a Monitoring System in Place; D. Identify and Implement the Methods for Program Audit and Evaluation; E. Strengthen Administration Capacities; F. Put in Place a Budgetary Reform Management Framework; IV. Reform Schedule; A. Priority Measures
Summary "Despite the lack of a suitable legal and regulatory framework, Cote d'Ivoire has made significant progress in its preparations for implementing the new budgeting tools required in the WAEMU Harmonized Public Financial Framework. The macroeconomic framework and medium-term fiscal framework efforts began back in 2009, and are being implemented normally. Medium-term expenditure frameworks based on program budgets, known as multiyear expenditure programming papers with annual performance projects (DPPD-PAP), are now being prepared in 11 pilot ministries. However, implementing these tools involves heavy and complex reforms that require a progressive and well-planned approach. The success of these reforms and the effectiveness of the tools in question depend on building them on an effective public financial management (PFM) system that is transparent and efficient through strengthening, at the same time, the fundamentals of PFM that constitute their foundation. In fact, the environment of the performance-based budgeting approach must be sound and provide a favorable and suitable framework. After taking stock of efforts made in these two fronts, the mission identified the progress that has already been made, as well as the weaknesses and deficiencies, and proposed necessary reform measures to be implemented by the authorities as part of an action plan for successful reforms to modernize Cote d'Ivoire's PFM system. Various reform measures carried out by different PFM reform units have brought about considerable progress as follows: (i) the existence of a robust and coherent budgeting procedure; (ii) a timely adoption of the 2013 budget law; (iii) a gradual decline in the use of exceptional expenditure execution procedures; (iv) the existence of many information systems (IS) that cover a large functional area; (v) existence of a cash management system; and (vi) an experimental exercise, now in progress, for the new budgeting tools. These measures, although they are a step in the right direction, are still insufficient and should be strengthened given the scope of the reform. The introduction and implementation of the DPPD-PAP is a major change compared to the current traditional budgeting system. It takes time and requires technical reforms, and many tools and measures must be implemented in every area of PFM. Priority should be placed initially on strengthening every component of the PFM system to create and bolster an environment that is appropriate for program-based budgeting"--Abstract
Notes "Bacari Kone [and others]"--Page 2 of pdf
"International Monetary Fund, Fiscal Affairs Department & AFRITAC West"--Page 2 of pdf
"January 6, 2014."
"March 2013"--Page 2 of pdf
"Mission financed by Japan as part of the Project to Modernize Budget Management and Tax Administration in West Africa (ECOWAS)"--Page 2 of pdf
"United Nations Development Program, 'Development and Public Finance Strategies' Office (Dakar Regional Center)"--Page 2 of pdf
"World Bank, Resident Representative Office -- Cote d'Ivoire Country Office"--Page 2 of pdf
Title from PDF title page (IMF Web site, viewed Dec. 7, 2014)
Bibliography Includes bibliographical references
Subject Budget -- Côte d'Ivoire.
Finance, Public -- Côte d'Ivoire.
Program budgeting -- Côte d'Ivoire.
Form Electronic book
Author Koné, Bacari.
Economic Community of West African States.
International Monetary Fund. Fiscal Affairs Department.
United Nations Development Programme.
World Bank.
ISBN 1484339916 (e-book)
9781484339916 (e-book)
Other Titles Title from p. 2 of pdf: Cote d'Ivoire, strategy for implementing modern budgeting tools, multiyear perspectives and program budgeting