In-house training on public financial management using a program-based budgeting approach for senior officials at the Ministry of Finance of Mauritania

As part of the capacity-building program for teams at the Ministry of Finance, Forhom was selected to conduct two 7-day training sessions on “public finance under the program-based budgeting approach.” The training covers the following five topics:

Topic 1 - THE GENERAL FRAMEWORK FOR PROGRAM-BASED BUDGETING

• Challenges and Objectives of the Reform (GAR, PPBSE Approach) The Legal Framework (LOLF, RGBCP, etc.)
• Innovations of the Reform New Stakeholders (Program and BOP Managers, Management Controllers, etc.)
• Tools for Management Dialogue (Management Charter and Protocols, Management Control).

Topic 2 - DEVELOPMENT OF PROGRAMS AND THE PERFORMANCE FRAMEWORK

• Characteristics of the budget structure Criteria for organizing ministries into programs
• Criteria for breaking down programs into operational program budgets
• Performance monitoring tools (performance indicators, dashboards, PAP, RAP).

Topic 3 – BUDGET PREPARATION AND ADOPTION

• Tools for multi-annual budget planning (TOFE, CBMT, ministerial CDMT and overall CDMT, DPBMT)
• Stakeholders in the budget preparation cycle Stages of the budget preparation cycle

Topic 4 – BUDGET IMPLEMENTATION AND FINANCIAL MONITORING

• Decentralisation of authorisation Asymmetric fungibility of appropriations
• Management of appropriations under AE-CP

Topic 5 – CONTROL MECHANISMS

• Administrative control: budgetary and financial control, internal audit
• Judicial review Parliamentary scrutiny

The services provided by Forhom for this training course are as follows:

• Preparation of the training course.
• Provision of an expert trainer for 14 days of training.
• Delivery and assessment of the training course.
• Preparation and issue of certificates, as well as electronic versions of the training materials.