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Réforme budgétaire et gestion par les objectifs dans les pays à faible revenu : les exemples du Burkina-Faso et du Mali

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Author Info

  • Sandrine Mesplé-Somps

    ()
    (DIAL, IRD, Paris)

  • Marc Raffinot

    ()
    (DIAL, University Paris Dauphine, EURIsCO)

Abstract

(english) Since 1997, governments of Burkina Faso and Mali have decided to introduce results-oriented programme budgeting alongside the traditional state budget. This reform was implemented with insufficient coordination with others reforms in progress: Public Expenditure Review (PER), Sector- Wide Approach to aid management (SWAPs), Medium Term Expenditure Framework (MTEF), and Poverty Reduction Strategy Paper (PRSP). At the same time, pilot studies on conditionality and on the aid process were implemented to improve aid allocation and efficiency. A lot of issues are associated to these reforms. Results-oriented expenditure management works only nearly correctly in departments where there are SWAPs. MTEF are formal but not operational. The coordination of donors improves slowly. Transparency and efficiency of international aid and budgetary policies would be getting better with PRSP and budgetary aid. But, the lack of control, monitoring and evaluation of public expenditures prevents the generalisation of budgetary aid (in opposition to project aid). The decentralisation process is too marginal. From a technical point of view, the use of indicators in the monitoring of public expenditure has improved public expenditure policies. Nevertheless, they are insufficiently used to discuss and guide public policies. Civil society is not enough involved in the debate on public expenditure management. Last, governments in both countries tend to develop administrative structures to manage reforms; this phenomenon weakens permanent public structures. _________________________________ (français) Depuis 1997, le Burkina Faso et le Mali ont pris l’initiative de développer des budgets-programmes (BP). Cette initiative s’est combinée avec d’autres processus déjà en cours (revues de dépenses publiques), lancées en même temps mais séparément (programmes sectoriels), ainsi qu’avec l’élaboration de cadres stratégiques de lutte contre la pauvreté (CSLP) et de cadres de dépenses à moyen terme (CDMT). Différentes tentatives ont aussi été faites à partir de 1997 pour améliorer la coordination de l’aide et réformer la conditionnalité. Ces réformes rencontrent de nombreux obstacles. Les BP ne sont pas encore vraiment opérationnels, sauf dans les secteurs qui disposent de programmes sectoriels. Les CDMT restent formels, notamment en raison de l’importante part des dépenses publiques financées par l’extérieur. L’amélioration de la coordination de l’aide progresse lentement. L’adoption de CSLP permet de mieux situer les actions, tandis que le passage progressif à l’aide budgétaire devrait accroître la transparence et l’efficacité de l’aide extérieure et des politiques budgétaires nationales. Le principal frein à la généralisation de l’aide budgétaire demeure l’insuffisant contrôle de la dépense publique, et l’absence de tradition d’analyse de la dépense publique en termes d’opportunité et d’efficacité. Les bénéfices attendus de la décentralisation restent marginaux du fait de la faiblesse des ressources financières au niveau local. Sur le plan technique, la généralisation du suivi par indicateurs a fait progresser la réflexion sur les objectifs des politiques publiques. Cependant, la polarisation sur les indicateurs eux-mêmes a quelque peu occulté les questions relatives à l’interprétation des évolutions de ces indicateurs et à leur utilisation pour la réorientation des politiques publiques. Le rôle de la société civile dans le débat sur les choix de dépenses publiques reste encore peu défini. Enfin, les réformes en cours ont tendance à multiplier les entités administratives ce qui concurrence les structures pérennes et les démotivent.

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Bibliographic Info

Paper provided by DIAL (Développement, Institutions et Mondialisation) in its series Working Papers with number DT/2003/13.

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Length: 22 pages
Date of creation: Nov 2003
Date of revision:
Handle: RePEc:dia:wpaper:dt200313

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Related research

Keywords: politique budgétaire; gestion par objectifs; Burkina Faso; Mali / National Government Expenditures and Related Policies; Results-oriented Expenditure Management;

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  1. Jack Diamond, 2003. "Performance Budgeting," IMF Working Papers 03/33, International Monetary Fund.
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