Guinea: Technical Assistance Report-Introduction of Program Budgeting, Financial Reporting, and Budget Risk Management
Technical Assistance Reports, December 10, 2025
Source details
- Canonical URL
- Guinea: Technical Assistance Report-Introduction of Program Budgeting, Financial Reporting, and Budget Risk Management
Other formats
Bibliographic details
- Published: December 10, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229033121.019
Overview
- Report language: "[Please note this report is only available in French]"
- Purpose: presents a comprehensive diagnostic structured around the three core pillars of the capacity development project funded by the EU.
- Project horizon: informs a multi-year TA work plan, which maps out activities over a two-year horizon.
- Supports: finalization of the Resident Advisor’s terms of reference.
Core pillars (as structured in the report)
- (i) the gradual implementation of program-based budgeting, along with the continued expansion of gender- and climate-responsive budgeting.
- (ii) the strengthening of financial reporting.
- (iii) the management of fiscal risks.
Analysis and assessment approach
- For each pillar the report provides:
- an overview of the current situation,
- a detailed analysis of key issues requiring the authorities’ attention,
- targeted recommendations with concrete actions for implementation.
- For the reform of budget program implementation the report:
- examines the necessary preconditions for success,
- outlines a draft strategy for gradual and effective rollout.
Implementation sequencing and operational support
- Strategic approach: supports the finalization of the Resident Advisor’s terms of reference.
- Work-plan horizon: activities mapped over a two-year horizon.
Recommendations (high-level summary as presented)
- Specific recommendations are provided and summarized by pillar, focused on:
- steps for gradual implementation of program-based budgeting and expansion of gender- and climate-responsive budgeting,
- measures to strengthen financial reporting frameworks and processes,
- actions to identify, monitor, and manage fiscal risks.
Keywords and access notes
- Keywords: capacity development., fiscal reporting, fiscal risk management, medium-term fiscal framework, Program budgeting
- Availability note: report is only available in French.
International Monetary Fund. Fiscal Affairs Dept. "Guinea: Technical Assistance Report-Introduction of Program Budgeting, Financial Reporting, and Budget Risk Management", Technical Assistance Reports 2025, 103 (2025).
Content in this bundle
- Introduction du budget programme, reporting