Result Based Management Framework - METAC

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be submitting consolidated budget proposals for all spending under them within
an overall expenditure ceiling.
Upon completion of the reforms related to Budget Execution, the following outcomes are
expected to be achieved:
Central government’s banking arrangements are consolidated into a TSA. Thus
the government will not need to borrow for one account whilst holding surplus
cash in another.
An active cash management function is developed to identify at the earliest
opportunity temporary and permanent (or structural) cash shortfalls so that the
latter is effectively used for expenditure adjustments.
Outputs
The main outputs of the TA on Budget Preparation:
Assistance in developing and implementing an MTFF.
Assistance in developing a revised budget calendar that provides adequate time
for all key phases of the budget preparation cycle.
Training to line ministries on how to prepare budget proposals, including forward
estimates and within an overall ceiling.
Budget classification is improved and permits a better tracking of capital
expenditures according to IMF GFS and the COFOG.
The main outputs of the TA on Budget Execution:
Assistance in implementing one of the TSA suggested options.
Assistance in developing a modern cash planning and management function.
Risks/Assumptions
Given the political and security environments, and the considerable need in terms of
capacity building, the reform program will be very challenging and will require a strong
commitment from the authorities.