多哥：技术援助报告制定公共政策和预算方案绩效评估方法和工具

TOGO Development ofMethods andToolsforEvaluatingPublicPolicyandBudgetProgramPerformanceJUNE2025 Established byEphrem Ghonda Makiadi, Gwénaëlle Suc Fiscal Affairs Department The contents of this report constitute technical advice provided by the staff of the International MonetaryFund (IMF) to the authorities of the Republic of Togo (the capacity developmentrecipient) in response totheir request for technical assistance. This report (in whole or in part or summaries thereof) may bedisclosed by the IMF to the IMF Executive Director for Togo, to other IMF Executive Directors andmembers of their staff, as well as to other agencies or instrumentalities of the capacity developmentrecipient, and upon their request, to World Bank staff and other technical assistance providers and donorswith legitimate interest, unless the capacity development recipient specifically objects to such disclosure(seeStaff Operational Guidance on the Dissemination of Capacity Development Information). Publicationor disclosure of this report (in whole or in part) to parties outside the IMF other than agencies orinstrumentalities of the capacity development recipient, World Bank staff, other technical assistanceproviders, and donors with legitimateinterest shall require the explicit consent of the capacitydevelopment recipient and the IMF’s Fiscal Affairs Department. Contents Abbreviations___________________________________________________________________5Preface_________________________________________________________________________6Key findings_____________________________________________________________________7 I. Institutional framework for the evaluation of public policies and program performance in Togoand its implementation____________________________________________________________9A. Objectives and stakeholders involved in evaluating public policy and program performance_____9 B. Current implementation of the public policy and program performance evaluation approach___10 II. Methods and tools for evaluating public policy and program performance_____________14 Figures Figure 1. Proposed procedure and timetable for production of the APRs and the RELFwithin a timeframe that allows for a virtuous cycle between execution and forecasting__________11 Annexes Annex I. Presentation Materials for the Workshop on Evaluation Tools and Methods (cf. PDF file)_14AnnexII. Workshop Report_________________________________________________________15Annex III. Workshop Evaluation_____________________________________________________21AnnexIV. List of Workshop Participants______________________________________________27 Abbreviations APPAnnual performance planAPRAnnual performance reportCoACourt of AuditorsDGBFDirectorate General of the Budget and FinanceDGTCPDirectorate General of the Treasury and Public AccountingDIPDInstitutional Mechanism for Coordination, Monitoring, and Evaluation of Development PoliciesFADFiscal Affairs DepartmentIGEState Inspectorate GeneralIGFInspectorate General of FinanceIMFInternational Monetary FundLOLFOrganic Law on Budget LawsMEFMinistry of Economy and FinancePFMPublic financial managementPLRDraft budget execution lawRELFReport on execution of the budget lawSCAPEStrategy for Accelerated Growth and Promotion of EmploymentSP-PRPF Permanent Secretariat for the Monitoring of Reform Policies and Financial ProgramsWAEMUWest African Economic and Monetary Union Preface In response to a request for technical assistance from the Minister of Economy and Finance (MEF) ofTogo, a mission was conducted by the IMF’s Fiscal Affairs Department (FAD/IMF) from June16to27,2025. The objective of the mission was to strengthen the evaluation ofpublicpolicyand budgetprogramperformanceby developingappropriate methods and tools and to train officials from thefinanceadministration and the Court of Auditors in the use of these methods and tools. The mission was led byMr.EphremGhonda Makiadi (Resident Advisor on PublicFinancialManagement, FAD) and includedMs.Gwénaëlle Suc (Expert, FAD), under the supervision ofMr.Claude Wendling (Senior Economist,FAD). At the outset, the mission met withMr.Djimba Nakabou Ibrahima,InterimInspector General of Finance,to whom it presented the mission’s objectives andfrom whom it receivedguidance. It then held workingsessions with teams from the Inspectorate General of Finance (Inspection générale des finances–IGF),the Court of Auditors (CoA), the Directorate General of the Budget and Finance (Direction générale dubudget et des finances–DGBF), the Directorate General of the Treasury and Public Accounting(Direction générale du Trésor et de la comptabilité publique–DGTCP), and the National FinancialOversightDirectorate (Direction nationale du contrôle financier–DNCF). The mission organized atwo-day training workshop on methods and tools for evaluating publicpolicyand budget programperformance, which was attended by 60 officials from the units concerned. The Permanent Secretariat fortheMonitoringofReform