Presentation of the objectives and contend of the IMF-FAD-AFRITAC West 2 regional seminar on Medium Term Budget Frameworks

1. Objectives and Organization
of the
Workshop
Workshop on Medium-term Budget Frameworks
Accra, 2 – 6 June 2014

2. Shared Concerns on the MTBF ……
• MTBF is a critical tool in fiscal management.
• MTBF reform efforts have delivered some incremental benefits.
• However, reform implementation experience has been mixed &
remains a major challenge
– Issues in the design, sequencing and implementation.
– Introduction of the reform proved difficult.
– Benefits have not been sustained.
• Strategies to move beyond MTFF is complex.
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3. .. and have common expectations…….
• Countries of the region are facing the same type
of challenges.
• All countries of the region have MTFF but are
facing problems to move beyond.
• One important issue affecting MTFF is the lack
of fiscal discipline and budget credibility.

4. Theme 1: Introduction To MTBFs within
Public Sector Budgeting
• Concept and evolution of fiscal planning with the
context of public sector budgeting reforms
• Sharing Country specific reform experience:
– Ghana in a Plenary Session.
– Break Away Sessions with two groups of countries
• Benefits
• What has gone wrong?
• Prerequisites.
• Plenary on Prerequisites for MTBFs in Africa,
– Chairpersons of Break Away Sessions share their conclusions.
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5. Theme 2: Construction of Medium-Term Fiscal
Framework And Aggregate Expenditure Ceiling -
The Top-Down Process
• Medium-term Fiscal Frameworks : Concept and Practices
• Concept, Objectives and key Features.
• Examples of best MTBF pratices.
• Interactive Lecture on Construction of an Aggregate
Expenditure Ceiling Constructing an MTBF.
• Part 1 of Simulation exercise: Construction of an Aggregate
Expenditure Ceiling.
• Interactive Lecture on Allocating Ceilings to
Sectors/Ministries/ economic categories.
• Part 2 of Simulation exercise: Allocating Ceilings to
Sectors/Ministries/ economic categories.
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6. Theme 3: Sectoral and Ministerial
Allocations : The Bottom-Up process
• Construction of sector/ministerial – level budget expenditure
projections.
• Reconciling Sector based planning with budgeting
– Strategic planning vs. financial programming
– Integration of Aid into sector/ministry plans/ budgets.
– Public Sector Investment programming
– Medium-term program and performance budgeting
– Case study of Gambia and plenary discussion
• Part 2 of Simulation exercise: Constructing a ministerial
medium-term expenditure estimates
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7. Theme 4:
Budget processes and Presentation - The
Reconciliation Process.
• Budgetary Institutions and Processes
• Roles and responsibilities
• Sequencing of decisions in the annual budget process.
• Break Away Sessions- Budgetary Institutions and process
• Strengthen and weakness
• Areas of improvement to enhance MTBF
• Plenary on MTBF Budget Documentation- including Budget
Framework paper
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8. Closing Session: Conclusion and Lesson
Learnt
• Role Play on Cabinet discussion of medium-term
Budget proposal for Ministry of Education.
• Reform priorities for improving medium-term fiscal
and budget planning.
• Evaluation of the course:
– Feedback on areas of improvements,
– Suggestions on how to develop a standard agenda
and course materials for use in future courses.
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9. THANK YOU
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