Transcript GOVERNMENT OF MAURITIUS - Climate Change Finance and

GLOBAL FORUM ON CLIMATE
CHANGE FINANCE AND
DEVELOPMENT EFFECTIVENESS
GLOBAL CLIMATE CHANGE
ALLIANCE (GCCA)
BUDGET SUPPORT PROGRAMME
IN MAURITIUS
Economic and Social Transformation Plan (ESTP)
 Strategic Plan
 Programme Based Budgeting (PBB)
 Treasury Accounting System (TAS)
PBB, embedded in a 3-year Medium Term Expenditure
Frameworks, is an integrated approach currently implemented
in Mauritius to change the focus of the budgetary process from
an input-based annual activity to a performance-based exercise
Programme-Based Budgeting (PBB)
 seeks to improve expenditure efficiency and effectiveness
 lays the foundations for the modernization of public
management
 by systematically linking funding to results,
 making use of performance information to achieve that
linkage.
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By developing and implementing PBB, the Government of
Mauritius aims to achieve the following objectives:
1. To reform the framework governing public
management in order to make it more results-oriented and
geared to achieving development outcomes;
2. To promote high quality, client-responsive public
services and to maximize value for money in service
delivery;
3. To use performance and evaluation data for policy
planning and management purposes, in particular for
enhancing operational and technical efficiency,
expenditure prioritization and improving allocation of
resources;
4. To institutionalize gender equity throughout the
process of aligning budgets to policy priorities and
increasing the transparency and accountability of the
system.
5. To improve effectiveness of government
Ministries /Departments when developing and
implementing their programmes and sub-programmes
of activities;
6. To provide more concrete information to the
Cabinet on performance for decision making
purposes and for setting future targets and prioritie
Consequently measuring performance will:
• ensure transparency and accountability for the use
of public funds;
• help Government make the correct budget decisions
and contribute to service delivery improvement;
• assess progress towards achieving predetermined
goals;
• identify problems and make corrections;
• show our Weaknesses and successes; and
• make institutional comparisons across
Ministries/Departments, districts, , etc.
Therefore in line with the spirit of Good
Governance, embedded in our Programme Based
Budgeting, Mauritius is ensuring a proper
monitoring of all funds received from
Development Partners
All money received are captured under a
programme in Ministries/Department
concerned
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An example is that of Ministry of
Environment and Sustainable Development
whereby the following grants have been
captured under Progamme 402:
Environmental Protection and Conservation.
Under the following Items
Training
Consultancy Services
Miscellaneous Expenses
Works
Entities
Projects
PV
JAPAN
AAP
0
0
18,750
0
0
0
0
GEF
POP
2,719
0
599
2,120
0
0
0
UNEP/GEF
NAMA
50,738
0
0
12,619
19,060
19,060
0
UNEP/GEF
TNC
16,152
0
600
5,832
5,832
3,888
0
UNEP/GEF
TNA
333
0
333
0
0
0
0
UNEP
GFEI
2,379
0
0
2,379
0
0
0
UNEP
IS
405
0
405
0
0
0
0
MUL.FUND
HCFC
9,336
0
550
2,941
2,923
2,923
0
JICA
AAP
0
0
0
0
0
0
0
AFB
AFB
263,666
1,693
6,973
41,269
103,983
75,104
36,337
1,693
28,210
67,160
131,797
100,975
36,337
28,210
61,117
116,483
89,589
31,638
6,043
15,314
11,386
4,699
Sub Total
ACTUAL GRANT
327,037
VAT
37,442
2012
2013
2014
2015
2016
2017
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Grant Received is As Per Agreement Signed ( Normally in
Installments) through the Accountant General ( Ministry of
Finance)Replenished On An As And When required basis
supported by signed statement of accounts on actual
expenditure incurred –(generated by the TAS systemOracles))
Controlled of expenditure : all payments are made through
the Treasury Accounting System( TAS)- Access to it
restricted to senior officers, therefore controlled internally
(Ministries/Dept) and Externally ( Accountant General)
Therefore, every single payment is monitored at different
level