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SUMMARY OF KEY FINDINGS AND RECOMMENDATIONS Despite the lack of a suitable legal and regulatory framework, Côte 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 Côte 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.

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