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 andToolsforEvaluatingPublicPolicyandBudgetProgram Established by 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 development This technical assistance missionreceivedfinancial supportfromthe European Unionas part of Contents Abbreviations___________________________________________________________________5Preface_________________________________________________________________________6 I. Institutional framework for the evaluation of public policies and program performance in Togoand its implementation____________________________________________________________9 A. Objectives and stakeholders involved in evaluating public policy and program performance_____9B. 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 Laws 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 thefinance 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 Financial A small team made up of representatives of the main units involved in evaluating publicpolicyandprogram performance took part in all mission meetings. The mission’s workthus saw the ongoingparticipation ofMr.Yawo Badatcho (IGF),Mr.Kokoutchè Messan Nomagnon (IGF),Mr.AssibaAmoussou-Guenou(Senior Advisor at the Court of Auditors),Mr.Essouana Tougoma (DGBF), A feedback meeting on the mission’s conclusions was held with the authorities under the chairmanship ofMr.Iyatan Komi Akakpo, National Director of FinancialOversight, and with the technical and financial The mission would like to thank all the members of the small technical team for their support in ensuringthe smooth coordination and organization of the mission and the successful completion ofitswork. It is It would like to express its sincere thanks to the Togolese officials, who extended a warm welcome andoffered their full cooperation. The mission is grateful toMr.Maximilien Kaffo Mélou, IMF Resident Key findings The operational implementation oftheperformance evaluation is still a recent development inTogo.The Organic Law on Budget Laws (LOLF) No. 2014-013 of June27,2014, and the regulationsgoverning therolesand powers of financial administrations and supervisory bodies, including theInspectorate General of Finance and the Court of Auditors, clearly establish the performance evaluation The current practice of monitoring program performance does not allow for a virtuous cyclebetween past performance and budgeting for the coming fiscal year.The two RELFs of the Court ofAuditors incorporating an analysis of the APRs focused onfiscal years2021 and 2022 and werepubl