Côte d’Ivoire - Public Expenditure Management and Financial Accountability Review : Volume 2, Public Financial Management Performance Report

Abstract

This review was conducted in Cote
 d'Ivoire with the goal of establishing the reference
 situation of the management and system of public finances,
 including procurement, and facilitating the monitoring of
 the impact of the reforms to improve the management and
 efficiency of public policies and their fiduciary framework.
 The review presents three in-depth analyses. After
 summarizing the main conclusions and recommendations of the
 priority measures, the review presents the results of the
 following analyses: i) public expenditure review, which
 analyses recent macro-economic and fiscal developments in
 relation to the budget execution and Cote
 d'Ivoire's poverty reduction strategy; ii) review
 of the public financial management system, conducted on the
 basis of the findings of the "Public Financial
 Management Performance Report" (PFM PR), which
 constitutes volume two of this review. The PFM PR was
 prepared using the "Public Financial Management
 Performance Measurement Framework" established in the
 context of the partnership under the "Public
 Expenditure and Financial Accountability" (PEFA)
 program; and iii) review of the public procurement system
 prepared on the basis of findings of the "Public
 Procurement Assessment Report". This report, which
 constitutes three volumes of this review, was prepared
 according to the methodology for assessment of national
 procurement systems approved by the Organization of Economic
 Cooperation and Development (OECD's) Development
 Assistance Committee (DAC). At the end of each review, the
 report proposes an exhaustive action plan of corrective
 measures for enhancing the efficiency and transparency in
 the use of government resources and improving the public
 finance management system and the quality of procurement.