Program of FAD-IMF-AFRITAC West 2 regional workshop on Medium Term Budget Framework held in Accra, June 2th-6th 2014. Countries attending: Cabo Verde, Gambia Ghana, Liberia, Nigeria, Sierra Leone

1. Fiscal Affairs Department, International Monetary Fund
& AFRITAC West 2
Workshop on Medium-Term Budget Frameworks
June 2nd
–6th
, 2014 Accra, Ghana
Program Schedule
Time Session Resource person
Day 1: Monday, June 2, 2014
THEME 1: INTRODUCTION TO MTBFs IN AFRICA
09:00 – 09:30 am Registration
09:30 – 09:40 am
09:40 – 09:50 am
09:50 – 10:00 am
10:00 – 10:30 am
10:30 – 11:15 am
Session 1.1: Official Opening.
Welcoming statements by MoF of Ghana
Welcoming statements by AFRITAC West 2
Presentation of the seminar
Introductions from attendees
Fiscal Planning and PFM Reforms
Mr. Patrick Nomo
Luc Leruth, Center Director
Jean-Marc Lepain (AFW2)
Jean-Marc Lepain (AFW2)
11:15 – 11:30 am BREAK
11:30 – 12:30 pm Session 1.2: Plenary Lecture – Introduction to
Public Sector Budgeting and MTBFs
 Key budgeting concepts
 Prerequisites
 Key MTBF concepts and objectives
Followed by plenary discussion.
Imran Aziz (Consultant)
12:30 – 13.30 pm LUNCH
13:30 – 14:30 pm Session 1.3: Plenary Lecture – MTBFs in
Africa: An Assessment.
 Overview of history of MTBFs in Africa
 Summary of lessons from MTBFs in Africa
Followed by plenary discussion.
Ismaila Ceesay (World Bank)

2. 2
Time Session Resource person
14:30 – 15:00 pm BREAK
15:00 – 16:00 pm Session 1.4: Plenary lecture – Implementing
MTBFs in Ghana: Issues and challenges.
Followed by plenary discussion.
Peter Naidoo
16:00 – 17:30 pm Session 1.5: Group Exercise – MTBF Reforms
and Practices – Country Experiences.
Groups reflect on MTBF reforms in their countries:
 Have MTBFs improved fiscal
discipline, expenditure allocation,
and/or sector-level planning?
 If not, why not?
Followed by plenary discussion.
Imran Aziz
Group 1: Ghana, Nigeria, Sierra
Leone
Group 2: Cabo Verde, Liberia,
The Gambia
Day 2: Tuesday, June 3, 2014
THEME 2: CONSTRUCTION OF A MEDIUM-TERM FISCAL FRAMEWORK AND AGGREGATE
EXPENDITURE CEILING – THE TOP DOWN PROCESS
8:30 – 10:00 am Session 2.1: Plenary Lecture – Medium-term
Fiscal Framework: Concepts and Practices.
 Features of a medium-term fiscal framework:
macro-forecast and fiscal policy framework
 Fiscal objectives, fiscal rules and transparency
 Examples
Followed by plenary discussion.
Imran Aziz
10:00 – 10:30 am BREAK
10:30 – 12.00 pm Session 2.2: Lecture – Construction of aggregate
expenditure ceilings.
 Medium Term Expenditure Ceilings: Concepts
and purpose.
 Methodology and design: time-horizon; fixed
vs. indicative; real, nominal, % GDP,
comprehensiveness, etc.
Jean-Marc Lepain

3. 3
Time Session Resource person
 Issues in construction
12:00 – 13:00 pm LUNCH
THEME 3: SECTORAL AND MINSTERIAL ALLOCATIONS – THE BOTTOM-UP PROCESS
13:00 – 14:45 am Session 3.1: Plenary Lecture – Constructing a
sector/ministerial-level budget projection
 Sector/ministry level MTEFs: requirements and
links to overall MTBF.
 Baseline vs. new policy costings
 Experience and challenges of sector-level
MTEFs
Followed by case study of Liberia and plenary
discussion.
Kubai Khasiani
Representative of Liberia
14:45 – 15:15 am BREAK
15:15 – 17:00 pm Session 3.2: Plenary Lecture – Reconciling
sector-based planning with budgeting.
 Strategic budgeting vs. financial programming
 Incorporating aid in a sector ceiling
 Public investment planning
 Medium-term program and performance
budgeting
Followed by case study of Gambia and plenary
discussion.
Kubai Khasiani
Representative of Gambia
Day 3: Wednesday, June 4, 2014
PRACTICAL SIMULATION EXERCISE
8:30 – 10:30 am Part 1 of the simulation exercise
– constructing an aggregate expenditure ceiling
Explanation of excel-based simulation exercise that
will require groups to decide on a primary balance
target and aggregate expenditure ceiling for an
example country.
Imran Aziz (Consultant)
10:30 – 10:45 am BREAK

4. 4
Time Session Resource person
10:45 – 13:00 Part 1 of the simulation exercise continued Imran Aziz (Consultant)
13:00 – 14:00 LUNCH
14.00 – 15.45 Part 2 of simulation exercise – allocating a
ceiling to sectors / ministries / economic
categories
Interactive lecture based on an example followed
by Part 2 of the simulation exercise which will
require groups to make decisions on how to allocate
the expenditure ceiling from Part 1 between a
number of Ministries.
15.45 – 16.00 BREAK
16.00 – 17.00 Part 3 of simulation exercise – Constructing a
ministerial budget
Groups will undertake Part 3 of the exercise, which
will involve constructing a budget for the education
Ministry and preparing a policy paper for the
Minister to present to the President at Cabinet on
Friday.
(Groups can work on completing this exercise
during Wednesday and Thursday evenings with
support from the resource team)
Day 4: Thursday, June 5, 2014
THEME 4: BUDGET PROCESSES AND PRESENTATION – THE RECONCILIATION PROCESS
8:30 – 10:30 am Session 4.1: Plenary lecture – Budgetary
Institutions and Processes.
 Institutional roles and responsibilities
 Sequencing of decisions in an MTBF process
 Integrating the MTBF and Annual Budget
Process
Followed by plenary discussion
Kubai Khasiani
10:30 – 11:00 am BREAK

5. 5
Time Session Resource person
11:00 – 13:00 pm Session 4.2: Group exercise – Budgetary
Institutions and Processes.
 Groups discuss strengths and weakness of
budget processes in their countries
 Report back on experiences in plenary
Kubai Khasiani
13:00 – 14:00 pm LUNCH
14:00 – 15:30 pm Session 4.3: Plenary Lecture – MTBF Budget
documentation and Budget framework paper.
 Importance of transparency in an MTBF
 Use of budget framework papers, budget
policy statements and other MTBF
documentation
Jean-Marc Lepain (AFW2)
15:30 – 16:00 pm BREAK
16:00 – 17:30 pm Session 4.4: Group Exercise – Budget
framework papers from three countries.
Groups will review and discuss example budget
framework papers.
Followed by plenary discussion
Jean-Marc Lepain (AFW2)
Group 1: Ghana, Nigeria, Sierra
Leone
Group 2: Cabo Verde, Liberia,
The Gambia
Day 5: Friday, June 6, 2014
THEME 5: CONCLUSION AND LESSONS LEARNT
8:30 – 10:00am Session 5.1: Plenary Presentations – Simulation
exercise
Groups to present the results of their simulation
exercises to Cabinet in a role-play situation.
Group Representatives
Sami Yläoutinen (FAD)
Imran Aziz (Consultant)
10:00 – 11:00am Session 5.2: Plenary Presentations – Lessons
learnt
Group discussion followed by presentations on
lessons from the workshop to take back to home
countries.
Jean-Marc Lepain (AFW2)

6. 6
Time Session Resource person
11:00 – 11:15 am BREAK
11:15 – 12:00 pm Session 5.3: Plenary Discussion – Evaluation of
the course
Attendees to complete evaluation forms followed
by discussion on how to strengthen the course
Sami Yläoutinen (FAD)
Jean-Marc Lepain (AFW2)
12:00 – 1:00 pm Session 5.4: Closing remarks and certificates Sami Yläoutinen (FAD)
Jean-Marc Lepain (AFW2)