Data collection on external aid Analysis of needs and processes

Focus on processes Defining criteria clarifies what aid should be on budget Can we ensure that It actually gets on budget? Fill the gaps in information flows Information is of good quality? Reliability Quality of disagregation

Existing data collection mechanisms Unit Data collected From when Budget unit Planned donor disbursements & project expenditure budget agencies Budget Call Circular (may) Public Accounts Actual donor disbursements & project expenditure Financial situation budget agencies + donors + projects Monthly Financial Statements CEPEX Agregate financial and non financial information programmes/projects Quarterly CEPEX report EFU / donors donors up-dated on a continuous basis on web-based DAD

Proposals Ensure a systematic assessment of pipeline projects’ alignment and quality before signature More participatory budget preparation process to ensure quality check on data Streamline data collection processes to avoid duplication and incoherences Alignment of project execution & reporting with national processes

Project signature Budget preparation Budget execution and reporting

Project signature Assessment of quality and alignment All projects/programmes to be approved by sector working group before signature If investment project, to be approved by Public Investment Committee Project document All signed projects should include budgets presented following national chart of accounts All signed projects should include an assessment of whether project should be on budget Project approval MINECOFIN and recipient entity to be signatory to all projects EFU unique entry point in MINECOFIN Unique project identification number Single entry point should ensure information on all newly signed projects is available to NBU at the moment of budget preparation, specifying whether project should be on budget or not

Budget preparation - MINECOFIN Before BCC is sent out, EFU to provide to budget department a list of all newly signed projects + assessment of whether they should be on budget/on parliament + planned disbursements in coming 3 FY Data received from line ministries in their budget submissions to be systematically cross-checked with donors More transparent decisions on « cutting » of externally-financed projects involving CEPEX and recipient budget agencies Project expenditure estimates should not be cut by MINECOFIN without involvement of line ministries and consultation with CEPEX Only reason for cutting externally-financed project estimates is based on experience with passed years execution or implementation issues Or uganda process, data from EFU – cross checked

Budget preparation - Donors Donors should ensure projects’ planned expenditures for next FY available to budget agencies in time (june) & format needed Donors should ensure information on planned direct payments abroad included in project budgets One agency should be nominated for each donor to check data provided by NBU during budget preparation What about difficult donors Single entry point

Budget execution and accounting process Budgetmaster to become the unique tool for collecting financial information on donor disbursements and project expenditures CEPEX, EFU, NBU to use that information? Best practice: MINECOFIN to ‘visa’ all donor disbursements to project accounts Chief budget manager of recipient entity to ‘visa’ all project expenditures including direct payments

Thank you!