Performance Based Budgeting Tools Module 4

• The general objective of Module 4 is to enable participants to identify and explain the tools for implementing performance-based budgeting.
• The specific objectives include idenifying and explaining tools used in:
  • The planning phase
  • The programming phase
  • The budgeting phase
  • The monitoring and evaluation phase

Terms of Reference for Planning Tools

• Key questions to consider when thinking about planning tools:
  • What planning tool is being used for performance-based budgeting?
  • What is its framework or legal basis?
  • What are the coordinating bodies?
  • What are the planning procedures involved?
  • What elements will the planning tool make available for the programming phase?

Terms of Reference for Programming Tools

• Key questions to consider include:
  • What programming tools are being used for performance-based budgeting?
  • What are the prerequisites for their preparation?
  • What is the programming tool's framework or legal basis?
  • What are the development actors involved?
  • What are the planning procedures?

Terms of Reference for Budgeting Tools

• Key questions for budgeting tools:
  • What budgeting tools are being implemented for the performance-based budget programme?
  • What are the prerequisites for their development?
  • What is the framework or legal basis for using budgeting tools?
  • Who are the actors or what are the design stages involved?
  • What are the planning procedures?

Terms of Reference for Monitoring & Evaluating Tools

• What monitoring and evaluating tools will be implemented for the performance-based budget?
• What is the framework or legal basis for the monitoring and evaluating tools?
• Who are the actors or what are the design stages involved in the monitoring and evaluating tools?
• What are the planning procedures for the monitoring and evaluating tools?

Reframing Planning Tools

Question 1: Tool for Performance-Based Budget Planning Phase

• The Council/City Council Development Plan (CDP) can be used.

Question 2: Framework and/or Legal Basis

• Laws to regulate town planning in Cameroon are important.
• Article 26 covers:
  • The Master Plan for Urban Development (PDU)
  • Land Use Plan (POS)
  • Sector Plan (PS)
  • Urban Summary Plan (PSU)
• Law No. 2011/008 of 06 May 2011 relates to land use planning and sustainable development in Cameroon (Article 10...).
• The National Scheme for the Land Use and Sustainable Development
• The Regional land-use planning and development schemes (SRADDT)
• Sector Development Programme
• Local Land Use and Sustainable Development Plans
• Law No. 2019/024 of 24 December 2019 institutes the General Code of Regional and Local Authorities.
  • Articles 157 et al cover devolution of planning powers to Councils
  • Articles 269 et al cover devolution of planning powers to Regions
• The SND30 is also relevant:
  • National strategic guidelines are broken down into actions to be implemented at the local level.
  • RLAs contributions to the achievement of national development objectives are highlighted
  • The implementation of the National Development Policy is coherent
• The methodological guide to preparing development plans for councils and city councils in Cameroon, 2024 edition.

Question 3: CDP Development Bodies

• Bodies involved in CDP developments:
  • Municipal/Community Council
  • Steering committee
  • Technical Monitoring Committee

Question 4: Stages in Preparing a CDP

• Preparing a CDP involves 8 stages:
  • Preparing the planning process
  • Participatory diagnosis
  • Strategic forecasting
  • Formulating strategic choices
  • Cost and budget framework
  • Preparation of the implementation, monitoring and evaluation mechanism
  • Validation of the CDP
  • Dissemination and popularisation of the CDP

Question 5: Elements Made Available for the Programming Phase by the CDP

• Ideas for development projects

Reframing Programming Phase Tools

Question 1: Tools for Performance-Based Budget Programming Phase

• Medium-term budget framework
• Medium-Term Expenditure Framework
• Project maturation is a pre-requisite for preparing MTBFs and MTEFs.

Question 2: Framework and/or Legal Basis for MTBFs & MTEFs

• Article 373 (1) and (2) of the General Code of RLAs is the legal basis.

Question 3: Actors Involved in Preparing the MTBF & MTEF

Question 4: Procedure for Preparing the MTBF

• Preparing the MTBF development process
• Resource forecast
• Expenditure forecast
• Proposed expenditure framework
• Consolidation and validation of the MTBF

Question 4: Procedure for Preparing the MTEF

• Development process includes:
  • Strategic phase
  • Detailed preparatory phase
• Preparatory stages include:
  • Preliminary activities
  • Review of activities and projects
  • Performance review
• Following the development process the next steps are:
  • Preparation of the Initial MTEF
  • Preparation of the adjusted MTEF
  • Preparation of the final MTEF

Reframing the Tools for the Budgeting Phase

Question 1: Budgeting Tools

• Budget
• RSPES
• APP

Question 1: Preliminary Preparation of the Budget

• Citizen consultations should be performed.

Question 2: Framework and/or Legal Basis

• Law No. 2019/024 of 24 December 2019 institutes the General Code of RLAs.
  • Article 374, 385 and 386 on RLA budget
  • Article 416, 418 and 419 sur les CC, RSPES and APP
• Joint Order No. 000031/AC/MINDDEVEL/MINFI of 03 March 2021 on RLA budget calendar

Question 3: Actors and/or Bodies in Charge of Preparing the Plan

Question 4: Budget Preparation Procedures

• Stages involved in the budget preparation procedures:
  • The preparatory phase
  • The framing phase
  • The detailed preparation phase
  • The adoption and approval phase

Question 4: RSPES Preparation Procedures

Presentation Plan:

• Introduction
• Part One: Presentation of the situation of the council in year N
  • A-Monograph of the council
    • Geographical and socio-economic data
    • Regional dynamics: data on council institutions, etc.
  • B-Local economic situation
    • Presentation of State priorities for the next 3 years (summary of BOD / State budget preparation circular)
    • Presentation of local planning priorities: results of public consultations
  • C-Financial and physical execution situation of the budget at mid-term
    • Financial execution situation at mid-term (specify period)
    • Mid-term physical execution situation (specify period)
• Part Two: Medium term budget prospects for the council
  • Tax policy and investment financing strategy over the next 3 (or) 5 years
  • Socio-economic prospects for the council
    • Supply of basic social services
    • Economic and environmental development
    • Youth, sport and culture
    • Locale Governance
  • Success and risk factors
  • Conclusion

Question 4: Procedures for Preparing the APP

• PART ONE: OVERALL RLA STRATEGIC OBJECTIVE
  • Strategic framing of RLA: Presentation of national priorities in line with RLA missions
  • Presentation of the domain of intervention of RLAs: competences devolved to RLAs
  • Presentation of the strategic objective of RLA: Presentation of the RLA strategic objective
  • Strategic framework: Presentation of the strategic framework for the programmes and actions by programme
• PART TWO: RLA OPERATIONAL FRAMEWORK
  • Presentation of past performance and prospects: Past performance, difficulties encountered and prospects, programme performance targets
  • Framework for estimating budgetary resources: evaluation of the RLA's medium-term budgetary resources, estimate of medium-term financial resources
  • Presentation of expenditure per programme
    • Objective
    • Functioning: CA & PA
    • Investment: CA & PA
  • Presentation of expenditure per action and per programme
    • Objective
    • Functioning: CA & PA
    • Investment: CA & PA

The following annexes are required

- Annual Work Plan (AWP)
- Indicator sheet
- Commitment plan

Reframing Monitoring and Evaluation Tools

Question 1: Tools for Monitoring and Evaluating the Execution of Performance-Based Budgeting

• The monitoring and evaluating tools will be:
  • AWP
  • Monitoring and evaluation plan

Question 2: Framework and/or Legal Basis

• Law No. 2019/024 of 24 December 2019 institutes the General Code of RLAs.
  • Article 419 on the PPA (the PTA is an annex)

Question 3: Actors and/or Bodies in Charge of Preparing the Plan

• The Mayor
• Programme Manager

Question 4: Procedures for Preparing the AWP

Question 4: Procedures for Preparing the AWP (AWP Template)

• Required information on the AWP Template:
  • Programme; objective of the programme; action; activity; product indicator
  • Tasks code; process indicator; CA; PA 2025; 2025 Execution Calendar (J F M A M J J A S O N D); Official

Question 4: Procedures for Preparing the Monitoring and Evaluation Plan

• The programme monitoring plan is a tool that provides a framework and guidance for the implementation of performance measurement tools.
• The plan is based on the logical framework of projects/programmes
• The plan details:
  • The corresponding indicators
  • Collection methods used
  • The costs involved
  • Time frames
  • Performance targets
• The plan is largely based on the performance indicator sheet
• The plan contains an overall schedule of monitoring activities for the year in question, specifying who is in charge of each monitoring activity
• The plan specifies the various outputs produced by the monitoring system and the associated budget
• It also specifies the procedures for verifying the quality and reliability of the data (units in charge of verification, methods used, resources required)
• Finally the plan specifies the procedures for disseminating the information produced by the monitoring system to potential users
• To implement the monitoring plan, a structured system for collecting information on performance is required.