Posted by Marie-Christine Uguen and Vieux Soulama Abdoul Rachid
In 2017, the state budget of Burkina Faso was prepared, voted, and executed in program mode. The country thus became the first in the region to prepare a program budget in conformity with the 2009 West African Economic and Monetary Union (WAEMU) directives. This achievement is the result of sound preparation that began a few years ago, the strong commitment of the authorities, and sustained support from the IMF’s Fiscal Affairs Department and its Technical Assistance Center for West Africa (AFRITAC West 1).
To prepare the ground, the WAEMU directives were transposed into the national law of Burkina Faso in stages, starting with the law on transparency of public finance in 2013, the organic budget law in 2015, and subsequent regulations in 2016. A dedicated reform unit – absorbed into the General Directorate of Budget in 2016 - was established in the Ministry of Economy, Finance and Development (MINEFID) to implement the directives. The unit was responsible for putting in place an integrated action plan and a communications strategy, and supporting line ministries and institutions through the preparation of technical manuals and capacity building initiatives. For example, the unit has provided training on program budgeting, and supported the revision of the financial control framework.