The document summarizes Benin's budget reform efforts, including establishing a medium-term expenditure framework (MTEF) and program budgets. It discusses implementing new management methods, fiscal transition plans, and strengthening capacities in customs and tax departments. The reform framework has focused on results-based management and integrating poverty reduction strategies. While some unexpected results occurred, Benin's experience has provided a model for other countries in West Africa to draw from. Ongoing work includes further improving control mechanisms to achieve performance and results-based management.

3. Origins of the budget reform ….

4. Origins of the budget reform …

5. O ptions had then been taken that were likely to improve the system...

6. But with prerequisites….

7. Funding the implementation of reform…

10. In compliance with the Protocol, the Reform Framework of Results-Based Budget Management as well as a Development Policy Paper were both developed. Five main projects were identified: Implementing new methods of internal management for administrations, including wide use of management control, internal audit reform and decentralization of human resource management Operationalizing the program budgets development system for Ministries, including the definition of programs, objectives and results indicators for each Ministry, with the use of modern instruments Developing new standards and new regulations for financial procedures Fiscal transition, including plans to implement a single tax identification number and the strengthening of customs and tax departments’ capacities.

11. The three pillars of reform... MTEF (Medium-Term Expenditure Framework) = multi-annual expenditure approach = makes it possible to determine the amounts of revenues and expenditures that are in line with growth objectives, inflation, the tax burden, deficit, etc . An ideal vehicle to integrate PRSP (Poverty Reduction Strategy Paper) in public expenditure programs, provided such integration takes place with continuous or consistent macroeconomic supervision. Program budgets = tools appropriate for the method of performance-based public management. Make it possible to allocate budget resources based on clear political choices. Focus on the ends, taking into account available resources and not the needs of technical Ministries .

12. Innovations…

13. First, continued growth of the national budget Effects of implementation…

14. Profile of poverty...

16. Unexpected results…

18. And control…

19. Reform of control: a prerequisite for achieving performance and results.

21. Overview of controls in Benin… National Assembly Chamber of Accounts General Inspectorate of Finances State’s General Inspectorate General Inspectorate of Public Services and Employment General Inspectorates of Ministries Domestic jurisdiction inspectorates Ex-post internal control External control Financial control Government Contracting Committees Ex-ante internal control Monitoring/Evaluation Committees Operational, but take part in control

22. Yet there are still shortcomings…

23. Thank you