Reforming the Public Financial Management System for Better Performance Budgeting in Ivory Coast
DOI:
https://doi.org/10.14738/assrj.98.12803Keywords:
Budget, performance budgeting, PFM, reforms, monitoring, evaluation, ZambiaAbstract
Reforming the public finance management system has always been one of the areas which retain more attention when country leaders and development partners want to create a good environment to facilitate poverty alleviation. This study aimed at investigating the way in which Ivory Coast could reform its public financial management (PFM) for a better performance budgeting in order to achieve its goals of poverty reduction. As a matter of fact, PFM reform is important to secure long-term economic success, to increase the transparency and accountability in country resource management, and create a better service delivery for citizens. Ivory Coast’s authorities are aware of this, after some years of economic crises in the 1980s and 1990s and a diagnosis of its public finance management system in 1999 which highlighted some dysfunctions, have started a huge public finance management reforms. The study has revealed that these reforms have helped to achieve such a unified budget and implement the Public Finance Management Information System (SIGFiP). Despite the political and military crisis that began in 2002 and lasted ten years, the implementation of these reforms has prevented the deterioration of fiscal indicators. There is evidence that without these reforms, the situation of public finances would worsen further.
References
. Kusek, J.Z. 2011. Assessing Country Readiness for Results-Based Monitoring and Evaluation to support Results Informed Budgeting. The World Bank, Washington, D.C.
. Mackay, K. 2007. How to Build M&E Systems to Support Better Government. The International Bank for Reconstruction and Development and World Bank. The World Bank, Washington D.C.
. Kanyamuna, V., Katowa, T., Mubita, A., Kanenga, H., Simui, F., & Kotze, D. A. (2020). Analysis of Structural and Organisational Arrangements of Monitoring And Evaluation Status For The Public Sector In Zambia. Advances in Social Sciences Research Journal, 7(6) 504-527.
. Republic of Côte d’Ivoire (2016) National Development Plan (2016-2020)
. GRZ. Ministry of National Development Planning. 2017a. 2016 Annual Progress Report for the Revised Sixth National Development Plan 2013-2016: People Centred Economic Growth and Development. Lusaka: Ministry of National Development Planning.
. Allen, R. and Tommasi, D. (2001), “Managing Public Expenditure: A Reference Book for Transition Countries”, SIGMA, OECD.
. Arizti, P., Brumby, J., Manning, N., Senderowitsch, R., Thomas, T. and Smithers, N. (2010a) Results, performance budgeting and trust in government, Washington-D.C, The World Bank.
. Arizti, P., Thomas, T., Rojas, F., Lafuente, M. and Manning, N. (2010b) “Performance- Informed Budgeting: Experiences and Opportunities”, in : Arizti, P., Brumby, J., Manning, N., Senderowitsch, R., Thomas, T. and Smithers, N. (eds) Results, performance budgeting and trust in government, Washington-D.C, The World Bank, 13-48.
. Arizti,P., Lafuente, M., Manning, N., Rojas, F. and Thomas, T. (2009) “Performance-Informed Budgeting in Latin America: Experiences and Opportunities”, Working Paper series on Public Sector Management, Working Paper 0309, The World Bank, Latin America and Caribbean.
. Banque de France (1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012), Rapports annuels de la zone franc, http://www.banque-france.fr/eurosysteme-et-international/zone-franc/rapports-annuels-de-la-zone-franc.html (last consulted: June 30, 2013).
. Bedi, T., Coudouel, A., Cox, M., Goldstein, M. and Thornton, N. (2006) Beyond the numbers, Understanding the Institutions for Monitoring Poverty Reduction Strategies, Washington, DC, World Bank.
. Cauneau, R. (2012) Rapport d’évaluation de la mise œuvre du plan de réformes des finances publiques, République de Côte d’Ivoire http://www.finances.gouv.ci/index.php/fr/textes-et-lois/doc_download/410-rapport-de-la-mise-en-oeuvre-du-plan-de-reforme-des-finances-publiques-2012.html (last consulted: July 06, 2013).
. Kanyamuna, V., Phiri, M., Kanenga, H. & Mulonda, M. (2020). “Role of Actors Outside Government in Strengthening the Country Monitoring and Evaluation System in Zambia.” World Journal of Social Sciences and Humanities, vol. 6, no. 1: 22-29.
. CIPFA (2010) Public Finance Management: A Whole System Approach, Volume 2: Additional Material, http://www.cipfa.org/-/media/Files/Publications/Reports/PFM%20WSA%20vol2%20FINAL.PDF (last consulted: July 10, 2013).
. Cliche, P. (2009) Gestion budgétaire et dépenses publiques: Description compare des processus, évolutions et enjeux budgétaires du Québec, Québec, Presse de l’Université du Québec.
. Commonwealth Secretariat (2005) Guidelines for public financial management reform http://www.thecommonwealth.org/shared_asp_files/uploadedfiles/D933B0A7-9ABB-4DF9-9903-A2584FFE5CCA_FMM05O2.pdf (last consulted: July 10, 2013).
. Kanyamuna, V. 2013. Sector Monitoring and Evaluation Systems in the context of Poverty Reduction Strategies: A comparative case study of Zambia’s Health and Agriculture sectors. MSc–dissertation, University of Antwerp, Antwerp, Belgium.
. Côte d’Ivoire-DRSP-I (2002), DSRP-I Document de stratégie pour la réduction de la pauvreté-Intérimaire http://siteresources.worldbank.org/INTAFRICA/Resources/257994-1335396866959/CIV_IPRSP_French.pdf, (last consulted: June 27, 2013).
. Côte d’Ivoire-DGBF (2011) “Réformes budgétaires et procédures d'exécution des dépenses publiques”, Support de formation Tome 1.
. Côte d’Ivoire (2009) DSRP, Document de relance du développement et de réduction de la pauvreté, http://www.imf.org/external/french/pubs/ft/scr/2009/cr09156f.pdf (last consulted: August 27, 2013).
. Côte d’Ivoire (2012), ‘’Plan National de Développement 2012-2015’’ http://ivorycoast.humanitarianresponse.info/Portals/0/Reports/Others%20reports/TOME%20I%20_RESUME%20ANALYTIQUE%20PND%202012-2015%20_28%20jan2012%2015h.pdf (last consulted: June 27, 2013).
. De Renzio, P. and Smith, S. (2005) Linking policies and budgets: implementing medium term expenditure frameworks in a PRSP context, odi Briefing Paper http://www.odi.org.uk/sites/odi.org.uk/files/odi-assets/publications-opinion-files/2019.pdf (last consulted: July 12, 2013).
. Mulonda, M., Kanyamuna, V. & Kanenga, H. State–Civil Society relationship in Zambia, International Journal of Humanities, Art and Social Studies, 2018. 3(4): p. 17-26.
. Holvoet, N. (2013) “Module EDE, Unit 2: Development Monitoring and Evaluation: Introducing the Landscape and Approches, Session 1-2: Basic notions and functions of M&E- Classification-History of Development Evaluation” IOB-DEM 2012-2013.
. IMF and RCI (2012) Côte d’Ivoire: Poverty Reduction Strategy Paper-Progress Report, IMF Country Report No. 12/183 http://www.imf.org/external/pubs/ft/scr/2012/cr12183.pdf (last consulted: July 05, 2013).
. Kanyamuna, V. (2021). Towards Building a Functional Whole-of-Government Monitoring and Evaluation System for Zambia: The Supply Side. Advances in Social Sciences Research Journal, 8(8). 163-195.
. IMF (2013a) Côte d’Ivoire, Third Review Under the Three-Year Arrangement Under the Extended Credit Facility, Requests for Modifications of Performance Criteria and Waiver of Nonobservance of Performance Criterion, IMF Country Report No. 13/171 http://www.imf.org/external/pubs/ft/scr/2013/cr13171.pdf (last consulted: August 20, 2013).
. IMF (2013b) Côte d’Ivoire-Poverty Reduction Strategy Paper-Joint Staff Advisory Note, IMF Country Report No. 13/173 http://www.imf.org/external/pubs/ft/scr/2013/cr13173.pdf (last consulted: August 20, 2013).
. Kanyamuna, V., Mulonda, M. & Mulele, C.S. 2019. Monitoring and Evaluation Legislation in Zambia–Gap Analysis. International Journal of Humanities, Art and Social Studies, 4(1): 15-25.
. Jacobs, D., Hélis, J-L. and Bouley, D. (2009) “Budget Classification”, Technical Notes and Manuals, Washington, DC, International Monetary Fund.
. Krafchik,W. (2005) Can civil society add value to budget decision-making? A description of civil society budget work http://www.internationalbudget.org/wp-content/uploads/Can-Civil-Society-Add-Value-to-Budget-Decision-Making-A-Description-of-Civil-Society-Budget-Work.pdf (last consulted: July 28, 2013).
. Kusek, J.C, and Rist, R.C. (2004) Ten Steps to a Results-based Monitoring and Evaluation System: A handbook for development practitioners, Washington, DC, The World Bank.
. Mackay, K. (2007) How to Build M&E Systems to Support Better Government, Washington, DC, The World Bank.
. Kanyamuna, V., Mubita, A., & Kotzé, D. A. Is the policy environment for Zambia supportive of a thriving whole-of-government monitoring and evaluation system? Advances in Social Sciences Research Journal, 2020. 7(1) 542-554.
. Mathis, J. (2012) Gestion et finances publiques en Afrique francophone http://jean-mathis.pagesperso-orange.fr/P1_CH1_LES%20GRANDS%20PRINCIPES.pdf (last consulted: July 28, 2013).
. Morra Imas, L.G., and Rist, R.C. (2009) The road to results: designing and conducting effective development evaluations, Washington, DC, The World Bank.
. OECD (2008) Performance Budgeting: A Users’ Guide, Policy Brief, http://www.oecd.org/governance/budgeting/40357919.pdf (last consulted: July 03, 2013).
. OCDE/BAD/CEA (2010), “Côte d'Ivoire, dans Perspectives économiques en Afrique 2010”, Éditions OCDE, http://dx.doi.org/10.1787/aeo-2010-27-fr (last consulted: June 27, 2013).
. Ostrom, E., Gibson, C., Shivakumar, S. and Andersson, K. (2002) “Aid, Incentives, and Sustainability: An Institutional Analysis of Development Cooperation”, Workshop in Political Theory and Policy Analysis, Indiana University, Sida Studies in Evaluation 02/01.
. Kanyamuna, V. Analysis of Zambia’s Whole-of-Government Monitoring and Evaluation System in the context of National Development Plans. Doctorate Thesis. University of South Africa, 2019.
. PEFA Secretariat (2011) PEFA Public Financial Management-Performance Measurement Framework http://siteresources.worldbank.org/PEFA/Resources/PMFEng-finalSZ.pdf (last consulted: July 27, 2013).
. PEFA Secretariat (2013) About PEFA http://web.worldbank.org/WBSITE/EXTERNAL/PEFA/0,,contentMDK:22677461~menuPK:7313155~pagePK:7313176~piPK:7327442~theSitePK:7327438,00.html (last consulted: July 23, 2013).
. Raffinot, M. and Samuel, B. (2006) Les cadres de dépenses à moyen terme : un instrument utile pour les pays à faible revenu?, STATECO N°100 http://www.insee.fr/fr/insee-statistique-publique/connaitre/stateco/stateco100/stec100l.pdf (last consulted: July 01, 2013).
. Rivenbark, W.C. (2004) “Defining Performance Budgeting for Local Government”, Popular Government, 69(2): 27-36.
. Kanyamuna, V., Mubita, A., Ng’andu, E., Mizinga, C. & Mwale, A. 2018. An Assessment of the Demand-Side of the Monitoring and Evaluation System of the Health Sector in Zambia. World Journal of Social Sciences and Humanities, 2018. 4(2): p. 75–86.
. Robinson, M. and Last D. (2009) “A Basic Model of Performance-Based Budgeting”, Technical Notes and Manuals, Washington, DC, International Monetary Fund.
. Simson, R., Sharma, N. and Aziz, I. (2011) A guide to public financial management literature, Odi http://www.odi.org.uk/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7542.pdf last consulted: July 25, 2013).
. Kusek, J.Z., Rist, R.C. & White, E.M. 2004. How will we know Millennium Development Results when we see them? Building a Results-Based Monitoring and Evaluation System to Give us the Answer. The World Bank, Washington, D.C.
. UNCDF (2006) Achieving results: Performance Budgeting in the Least Developed Countries, New York, United Nations Capital Development Fund.
. UNDP (2008) The experience of Beninin programme budgeting (2001-2008), The Pôle’s Notes, http://le-pole.org/fr/images/stories/docs_pole_fr/Notes_de_pratique/pnu-%20note%201enmd.pdf (last consulted: August 31, 2013).
. GRZ. Ministry of Finance and National Planning. 2014. National Planning and Budgeting Policy: Responsive, transparent, accountable and results-oriented Development Planning and Budgeting processes. Lusaka: Ministry of Finance and National Planning.
. UNDP (2009) Overhauling of budgetary procedures in the WAEMU region: Analysis of objectives and impacts of the reform relating to the directive on budget laws, The Pôle’s Notes, http://le-pole.org/fr/images/stories/docs_pole_fr/Notes_de_pratique/pnu-%20note%202enmd.pdf (last consulted: July 15, 2013).
. UNDP (2010) Medium Term Expenditure Framework and Programme Budgeting in WAEMU Countries Premature Development or Untapped Potential?,The Pôle’s Notes, http://le-pole.org/fr/images/stories/docs_pole_fr/Notes_de_pratique/pnu-%20note%204enmd.pdf (last consulted: July 25, 2013).
. Waline, C., Desrousseux, P. and Godefroy, S. (2006) Le budget de l’État – Nouvelles règles, nouvelles pratiques, La Documentation française, Paris, Coll. Les études, n° 5237.
. World Bank (1998) Public Expenditure Management Handbook, Washington, DC, The World Bank.
. World Bank (2008) Linking the PRS with National Budgets: A Guidance Note, The World Bank, Washington, D.C. http://siteresources.worldbank.org/INTPRS1/Resources/383606-1106667815039/PRS_Budgets_GuidanceNote.pdf (last consulted: July 25, 2013).
. Kanyamuna, V. (2021). Towards Building a Functional Whole-of-Government Monitoring and Evaluation System for Zambia: The Supply Side. Advances in Social Sciences Research Journal, 8(8). 163-195.
. World Bank (2013a) World Development Indicators Data http://data.worldbank.org/data-catalog/world-development-indicators (last consulted: July 26, 2013).
. World Bank (2013b) Beyond the annual budget: global experience with Medium-Term Expenditure Frameworks, Washington, DC, The World Bank.
. Kanyamuna, V., Kotzé, D. A. & Phiri, M. “Monitoring and Evaluation Systems: The Missing Strand in the African Transformational Development Agenda.” World Journal of Social Sciences and Humanities, 2019. 5(3): 160-175.
. Kusek, J. Z. & Rist, R. C. 2004. Ten Steps to a Results-Based Monitoring and Evaluation Systems. A Handbook for Development Practitioners. The World Bank. Washington D.C.
. World Bank, Government of Côte d’Ivoire, International Monetary Fund, African Development Bank and the European Union (2008) “Côte d’Ivoire-Public Expenditure Management and Financial Accountability Review Volume II: Public Financial Management Performance Report”, World Bank Report No. 44429-CI.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Vincent Kanyamuna, Yacouba Dit Zonon Kone
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors wishing to include figures, tables, or text passages that have already been published elsewhere are required to obtain permission from the copyright owner(s) for both the print and online format and to include evidence that such permission has been granted when submitting their papers. Any material received without such evidence will be assumed to originate from the authors.