## 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](https://www.imf.org/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331)

## Other formats

- [Markdown version](/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331/index.md)
- [Structured JSON version](/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331/index.json)
- [Bundle manifest](/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331/bundle-manifest.json)

## Bibliographic details
- Published: December 10, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229033121.019

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### 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).*

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## Content in this bundle

- **Introduction du budget programme, reporting**
  - [Introduction du budget programme, reporting (Markdown version)](/-/media/files/publications/tar/2025/french/tarfa2025103-source-pdf.pdf.md){rel="alternate" type="text/markdown"}
  - [Introduction du budget programme, reporting (PDF)](/-/media/files/publications/tar/2025/french/tarfa2025103-source-pdf.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/technical-assistance-reports/issues/2025/12/09/guinea-technical-assistance-report-introduction-of-program-budgeting-financial-reporting-572331_