Budget management


In recent years, the Government has undertaken a vast public finance management reform with the implementation of the WAEMU harmonized public finance management framework. In this context, it continued to implement the 2018-2020 Public Finance Reform Master Plan, which resulted in the switch to the program budget in 2020.

The program budget is the new methodology for preparing and executing the budget resulting from the implementation of the public finance management reform. In fact, in addition to taking into account the multi-annual budget, the budget is now drawn up and executed by programs, accompanied by performance indicators that are subject to regular evaluation.

The changeover to program budget mode resulted in the establishment of a new legal and regulatory framework and new management tools, capacity building of program managers, parliamentarians, members of the Government, Presidents of Institutions and controlling actors, as well as the development of a new adapted Budget Information system.

Thus, the Government, following its perspective of the automation of budgetary operations, the Ministry of Budget has set up in 2021, the Integrated System for the Management of State Budgetary Operations (SIGOBE). In 2022, complementary functionalities testing (Ivorian diplomatic missions abroad, National Public Entities, decentralized territorial units) have begun.

In addition to the development of additional SIGOBE modules, the development of the E-suppliers module, which should allow suppliers and economic operators of the State to follow the situation of their invoices, has also been carried out.

Furthermore, a performance conference, scheduled to be held each year, started in 2022. This conference is prior to the preparation of the Multiannual Economic Budget Programming Document (DPBEP) and the notification of the envelopes intended for the budget conferences.

Indeed, the accountability process which results in the production of the Annual Performance Report requires the setting up of a consultation framework between the different budgetary actors in order to ensure coherence between the performance frameworks and the strategy documents which have an impact on the elaboration of the Multiannual Expenditure Programming Document - Annual Performance Projects.

Beside that, the citizens' budget, a mass communication tool aimed at promoting ownership of Government actions by citizens, their contribution to the improvement of public policies and their adherence to tax compliance, which first production was realized on April 3, 2019, is in its fourth edition in 2022. This tool is widely broadcasted through various communication channels (Websites, Media, information, awareness campaigns on all national territory).

Finally, it important to say that the budget is opened to be executed starting the first days of January of each year.

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