{
  "title": "Guinea: Technical Assistance Report-Introduction of Program Budgeting, Financial Reporting, and Budget Risk Management",
  "publication": "Technical Assistance Reports, December 10, 2025",
  "sourceUrl": "https://www.imf.org/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331",
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  "summary": "[Please note this report is only available in French] This technical assistance report presents a comprehensive diagnostic structured around the three core pillars of the capacity development project funded by the EU.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Report language: \"[Please note this report is only available in French]\"\n- Purpose: presents a comprehensive diagnostic structured around the three core pillars of the capacity development project funded by the EU.\n- Project horizon: informs a multi-year TA work plan, which maps out activities over a two-year horizon.\n- Supports: finalization of the Resident Advisor’s terms of reference."
    },
    {
      "heading": "Core pillars (as structured in the report)",
      "content": "- (i) the gradual implementation of program-based budgeting, along with the continued expansion of gender- and climate-responsive budgeting.\n- (ii) the strengthening of financial reporting.\n- (iii) the management of fiscal risks."
    },
    {
      "heading": "Analysis and assessment approach",
      "content": "- For each pillar the report provides:\n  - an overview of the current situation,\n  - a detailed analysis of key issues requiring the authorities’ attention,\n  - targeted recommendations with concrete actions for implementation.\n- For the reform of budget program implementation the report:\n  - examines the necessary preconditions for success,\n  - outlines a draft strategy for gradual and effective rollout."
    },
    {
      "heading": "Implementation sequencing and operational support",
      "content": "- Strategic approach: supports the finalization of the Resident Advisor’s terms of reference.\n- Work-plan horizon: activities mapped over a two-year horizon."
    },
    {
      "heading": "Recommendations (high-level summary as presented)",
      "content": "- Specific recommendations are provided and summarized by pillar, focused on:\n  - steps for gradual implementation of program-based budgeting and expansion of gender- and climate-responsive budgeting,\n  - measures to strengthen financial reporting frameworks and processes,\n  - actions to identify, monitor, and manage fiscal risks."
    },
    {
      "heading": "Keywords and access notes",
      "content": "- Keywords: capacity development., fiscal reporting, fiscal risk management, medium-term fiscal framework, Program budgeting\n- Availability note: report is only available in French.\n\nInternational 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).\n\n---\n\n Content in this bundle\n\n- Introduction du budget programme, reporting\n  - Introduction du budget programme, reporting (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Introduction du budget programme, reporting (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331"
    }
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    "Published: December 10, 2025",
    "Series: Technical Assistance Reports",
    "DOI: https://doi.org/10.5089/9798229033121.019",
    "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.",
    "(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.",
    "For each pillar the report provides:",
    "For the reform of budget program implementation the report:",
    "Strategic approach: supports the finalization of the Resident Advisor’s terms of reference.",
    "Work-plan horizon: activities mapped over a two-year horizon.",
    "Specific recommendations are provided and summarized by pillar, focused on:",
    "Keywords: capacity development., fiscal reporting, fiscal risk management, medium-term fiscal framework, Program budgeting",
    "Availability note: report is only available in French.",
    "**Introduction du budget programme, reporting**"
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