1. Data collection on external aid
Analysis of needs and processes

2. 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

3. 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

4. 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

5. Project signature
Budget preparation
Budget execution and reporting

6. 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

7. 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

8. 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

9. 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

10. Thank you!