TohidA/MONA · Datasets at Hugging Face

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-03-14

P1

R0

E

SB

30.4

11.4. Anti-corruption legislation/policy

Proceed with the dematerialization of asset declarations of government officials and those covered by the law, by instituting online submissions, and create a searchable database

1

12/31/2018

SB

N/A

0

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

20.1

1.1. Revenue measures, excluding trade policy

Implement the following revenue mobilization measures: -institute a tax on capital gains on the sale of corporate securities. -institute a tax on non biodegradable plastic bags. -apply a uniform and increased tax on tobacco of 45 percent. -raise the standard duty on the registration of externally financed contracts.

1

Program Prior Action

M

N/A

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

20.6

1.6. Expenditure auditing, accounting, and financial controls

The extraordinary measures to accelerate PPP project implementation put in place will terminate in January 2018.

1

Program Prior Action

M

N/A

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Identify a list of public investment projects amounting to at least CFAF 264 billion that are in the 2018 budget that will be frozen.

1

Program Prior Action

M

N/A

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submit a 2019 budget proposal to the National assembly that is fully aligned with the fiscal framework of the ECF-supported program (main revenue and spending aggregates and with an overall fiscal deficit (commitment basis) of no more than 3 percent of GDP) through the tabling of an amendment to the initial budget proposal.

2

First Review Prior action

M

N/A

1

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Begin implementation of the communication plan for a flexible fuel price mechanism by publishing an article on the costs of fuel subsidies. Also, conduct two outreach sessions with stakeholders.

1

Program Prior Action

M

N/A

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Adjust the pricing structure for hydrocarbons to raise pump fuel prices by around 12.5 percent.

2

First Review Prior action

M

N/A

1

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Harmonize the taxation of tobacco in line with the new WAEMU directive by setting the rate at a minimum of 50 percent.

1

11/30/2018

SB

N/A

1

2018-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Raise the rate of tax on non-alcoholic beverages from 10 percent to 15 percent.

2

01/31/2019

SB

N/A

1

2

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Increase tax on airline tickets from CFAF 1000 to CFAF 20000 for economy class and from CFAF 7000 to CFAF 40000 for business class.

3

01/31/2019

SB

N/A

1

3

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Eliminate the flat-rate tax system for beverage sector businesses and place them under the standard tax regime by introducing a 5 percent tax as an advance income tax payment.

4

01/31/2019

SB

N/A

1

4

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.2

1.2. Revenue administration, including customs

Conduct a study on the taxation system of small- and medium-sized enterprises.

1

09/30/2019

SB

N/A

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.2

1.2. Revenue administration, including customs

Make the inspection certificate compulsory for checking transactions for customs clearance purposes and ensure documents are scanned in ASYCUDA World.

2

04/30/2019

SB

N/A

1

2

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.2

1.2. Revenue administration, including customs

Establish a special account for VAT credit refunds that is funded with a portion of VAT revenues and produce quarterly reports on the operational management of this account.

3

06/30/2019

SB

N/A

1

3

2019-06-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Include PPPs in the public investment program.

1

12/31/2019

SB

N/A

1

2019-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Approval by the Cabinet of Ministers of the 2020-2022 Multiannual Budget and Economic Programming Document with a continuous reduction in the ratio of the wage bill to tax revenue ratio from its peak of 55 percent in 2019.

2

06/15/2019

SB

N/A

1

2

2019-06-15

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Publish the number of public servants on the government payroll according to grade, region and ministry.

3

04/30/2019

SB

N/A

1

3

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Reduce the number of new civil service staff members in 2019 compared to the initial projection of 14700 hires.

4

09/30/2019

SB

N/A

1

4

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Adopt salary and indemnity scales which are consistent with the medium term objective to contain the overall wage bill within the WAMEU convergence criterion of 35 percent of tax revenues.

5

11/30/2019

SB

N/A

1

5

2019-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.5

1.5. Debt Management

Approve a repayment plan for the reimbursement by SONAPOST of Treasury assets held in the postal accounts (MINEFID, SONAPOST).

1

04/30/2018

M

N/A

1

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.5

1.5. Debt Management

Create a database of all existing formal sovereign guarantees, which includes information on the beneficiary, underlying contract, date of signature, date of expiration and budget implications.

2

04/30/2018

M

N/A

1

2

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.5

1.5. Debt Management

Create a database of all projects signed or planned as PPP, prefinancing or supplier credits agreements. The database will include information on the type of contract, total cost, payments made and due, as well as interest payments.

3

04/30/2018

M

N/A

1

3

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.5

1.5. Debt Management

Establish a limit on the amount of PPPs that can be contracted by the Government.

4

04/30/2018

NM

Guidelines were drafted and discussed in a technical workshop in February 2018. Approval of a final version is expected by end-November 2018 following harmonization with IMF technical advice.

1

4

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Develop and adopt a framework for transitioning to a single treasury account.

1

12/31/2018

SB

N/A

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.7

1.7. Fiscal transparency (publication, parliamentary oversight)

In the appropriate budget accounts, budget and account for revenue from/expenditure on Fonds communs in the 2020 budget law.

1

09/30/2019

SB

N/A

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Include as an Annex to the 2019 Budget law an analysis of the costs-benefits of the ten largest investment projects, including PPP projects.

1

12/31/2018

SB

N/A

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Complete a study on automatic fuel price mechanisms and the effectiveness of measures to mitigate the effects of flexible fuel prices on the poorest and most vulnerable.

1

09/30/2018

M

N/A

1

2018-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Appoint an independent external auditor to conduct an audit of SONABHY's operations, financial position, and accounting practices.

2

04/30/2018

NM

A call for bids was launched and the provisional results published in September 2018. The hiring process will be finalized by end-November 2018.

1

2

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Publish the implicit subsidy of fuel pump prices on the website of the Ministry of Economy, Finance and Development on a monthly basis.

3

01/31/2019

SB

N/A

1

3

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

29

10. Economic statistics (excluding fiscal and central bank transparency and similar measures)

Complete the revision of national accounts statistics to the new base year, and disseminate the revised series.

1

12/31/2018

SB

N/A

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

29

10. Economic statistics (excluding fiscal and central bank transparency and similar measures)

Integrate the results of the artisanal gold study into the system of national accounts and revise the base year.

2

12/31/2018

SB

N/A

1

2

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2018-12-21

P1

R1

BLANK

SB

30.4

11.4. Anti-corruption legislation/policy

Proceed with the dematerialization of asset declarations of government officials and those covered by the law, by instituting online submissions, and create a searchable database

1

12/31/2018

SB

N/A

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

20.1

1.1. Revenue measures, excluding trade policy

Implement the following revenue mobilization measures: -institute a tax on capital gains on the sale of corporate securities. -institute a tax on non biodegradable plastic bags. -apply a uniform and increased tax on tobacco of 45 percent. -raise the standard duty on the registration of externally financed contracts.

1

Program Prior Action

M

N/A

2

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

20.6

1.6. Expenditure auditing, accounting, and financial controls

The extraordinary measures to accelerate PPP project implementation put in place will terminate in January 2018.

1

Program Prior Action

M

N/A

2

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Identify a list of public investment projects amounting to at least CFAF 264 billion that are in the 2018 budget that will be frozen.

1

Program Prior Action

M

N/A

2

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submit a 2019 budget proposal to the National assembly that is fully aligned with the fiscal framework of the ECF-supported program (main revenue and spending aggregates and with an overall fiscal deficit (commitment basis) of no more than 3 percent of GDP) through the tabling of an amendment to the initial budget proposal.

2

First Review Prior action

M

N/A

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

22

3. Civil service and public employment reforms, and wages

Public statement of the government on its commitment and strategy to gradually reduce the ratio of the wage bill to tax revenue starting in 2020

1

Second Review Prior action

M

N/A

2

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

22

3. Civil service and public employment reforms, and wages

Publish the number of public servants on the government payroll according to grade, region and ministry

2

Second Review Prior action

M

N/A

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Begin implementation of the communication plan for a flexible fuel price mechanism by publishing an article on the costs of fuel subsidies. Also, conduct two outreach sessions with stakeholders.

1

Program Prior Action

M

N/A

2

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Adjust the pricing structure for hydrocarbons to raise pump fuel prices by around 12.5 percent.

2

First Review Prior action

M

N/A

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Harmonize the taxation of tobacco in line with the new WAEMU directive by setting the rate at a minimum of 50 percent.

1

11/30/2018

SB

The date should be 11/30/2019

2

1

2018-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Raise the rate of tax on non-alcoholic beverages from 10 percent to 15 percent.

2

01/31/2019

M

N/A

2

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Increase tax on airline tickets from CFAF 1000 to CFAF 20000 for economy class and from CFAF 7000 to CFAF 40000 for business class.

3

01/31/2019

M

N/A

2

3

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Eliminate the flat-rate tax system for beverage sector businesses and place them under the standard tax regime by introducing a 5 percent tax as an advance income tax payment.

4

01/31/2019

M

N/A

2

4

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.2

1.2. Revenue administration, including customs

Conduct a study on the taxation system of small- and medium-sized enterprises.

1

09/30/2019

SB

N/A

2

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.2

1.2. Revenue administration, including customs

Make the inspection certificate compulsory for checking transactions for customs clearance purposes and ensure documents are scanned in ASYCUDA World.

2

04/30/2019

M

N/A

2

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.2

1.2. Revenue administration, including customs

Establish a special account for VAT credit refunds that is funded with a portion of VAT revenues and produce quarterly reports on the operational management of this account.

3

06/30/2019

SB

N/A

2

3

2019-06-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Include PPPs in the public investment program.

1

12/31/2019

SB

N/A

2

1

2019-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Approval by the Cabinet of Ministers of the 2020-2022 Multiannual Budget and Economic Programming Document with a continuous reduction in the ratio of the wage bill to tax revenue ratio from its peak of 55 percent in 2019.

2

06/15/2019

M

N/A

2

2019-06-15

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Publish the number of public servants on the government payroll according to grade, region and ministry.

3

04/30/2019

MOD-PA

N/A

2

3

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Reduce the number of new civil service staff members in 2019 compared to the initial projection of 14700 hires.

4

09/30/2019

MOD-SB

N/A

2

4

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Adopt salary and indemnity scales which are consistent with the medium term objective to contain the overall wage bill within the WAMEU convergence criterion of 35 percent of tax revenues.

5

11/30/2019

CAN

N/A

2

5

2019-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Reduce the number of new civil service staff members in 2019 compared to the initial projection of 10,615 hires.

6

09/30/2019

SB

N/A

2

6

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Approve a repayment plan for the reimbursement by SONAPOST of Treasury assets held in the postal accounts (MINEFID, SONAPOST).

1

04/30/2018

M

N/A

2

1

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Create a database of all existing formal sovereign guarantees, which includes information on the beneficiary, underlying contract, date of signature, date of expiration and budget implications.

2

04/30/2018

M

N/A

2

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Create a database of all projects signed or planned as PPP, prefinancing or supplier credits agreements. The database will include information on the type of contract, total cost, payments made and due, as well as interest payments.

3

04/30/2018

M

N/A

2

3

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Establish a limit on the amount of PPPs that can be contracted by the Government.

4

04/30/2018

MD

Guidelines were drafted and discussed in a technical workshop in February 2018. The final version was approved by end-2018 following harmonization with IMF technical advice.

2

4

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Develop and adopt a framework for transitioning to a single treasury account.

1

12/31/2018

MOD-SB

N/A

2

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Operationalize the Treasury Single Account

2

09/30/2019

SB

N/A

2

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.7

1.7. Fiscal transparency (publication, parliamentary oversight)

In the appropriate budget accounts, budget and account for revenue from/expenditure on Fonds communs in the 2020 budget law.

1

09/30/2019

MOD-SB

N/A

2

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.7

1.7. Fiscal transparency (publication, parliamentary oversight)

In the appropriate budget accounts, budget and account for revenue from/expenditure on prime de motivation in the 2020 budget law.

2

09/30/2019

SB

N/A

2

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Include as an Annex to the 2019 Budget law an analysis of the costs-benefits of the ten largest investment projects, including PPP projects.

1

12/31/2018

M

N/A

2

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Submit to the National Assembly a 2020 budget proposal that is fully aligned with the projected wage bill of the ECF-supported program

1

09/30/2019

SB

N/A

2

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Complete a study on automatic fuel price mechanisms and the effectiveness of measures to mitigate the effects of flexible fuel prices on the poorest and most vulnerable.

1

09/30/2018

M

N/A

2

1

2018-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Appoint an independent external auditor to conduct an audit of SONABHY's operations, financial position, and accounting practices.

2

04/30/2018

MOD-DATE

A call for bids was launched and the provisional results published in September 2018. The hiring process will be finalized by end-November 2018.

2

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Appoint an independent external auditor to conduct an audit of SONABHY's operations, financial position, and accounting practices.

2

07/31/2019

SB

N/A

2

2019-07-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

24.1

5.1. Public enterprise pricing and subsidies

Publish the implicit subsidy of fuel pump prices on the website of the Ministry of Economy, Finance and Development on a monthly basis.

3

01/31/2019

M

N/A

2

3

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

29

10. Economic statistics (excluding fiscal and central bank transparency and similar measures)

Complete the revision of national accounts statistics to the new base year, and disseminate the revised series.

1

12/31/2018

MOD-DATE

N/A

2

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

29

10. Economic statistics (excluding fiscal and central bank transparency and similar measures)

Complete the revision of national accounts statistics to the new base year, and disseminate the revised series.

1

09/30/2019

SB

N/A

2

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

29

10. Economic statistics (excluding fiscal and central bank transparency and similar measures)

Integrate the results of the artisanal gold study into the system of national accounts and revise the base year.

2

12/31/2018

M

N/A

2

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

30.4

11.4. Anti-corruption legislation/policy

Proceed with the dematerialization of asset declarations of government officials and those covered by the law, by instituting online submissions, and create a searchable database

1

12/31/2018

MOD-DATE

N/A

2

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-07-19

P1

R2

BLANK

SB

30.4

11.4. Anti-corruption legislation/policy

Proceed with the dematerialization of asset declarations of government officials and those covered by the law, by instituting online submissions, and create a searchable database

1

03/31/2020

SB

N/A

2

1

2020-03-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

20.1

1.1. Revenue measures, excluding trade policy

Implement the following revenue mobilization measures: -institute a tax on capital gains on the sale of corporate securities. -institute a tax on non biodegradable plastic bags. -apply a uniform and increased tax on tobacco of 45 percent. -raise the standard duty on the registration of externally financed contracts.

1

Program Prior Action

M

N/A

3

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

20.6

1.6. Expenditure auditing, accounting, and financial controls

The extraordinary measures to accelerate PPP project implementation put in place will terminate in January 2018.

1

Program Prior Action

M

N/A

3

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Identify a list of public investment projects amounting to at least CFAF 264 billion that are in the 2018 budget that will be frozen.

1

Program Prior Action

M

N/A

3

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

20.8

1.8. Budget preparation (e.g., submission or approval)

Submit a 2019 budget proposal to the National assembly that is fully aligned with the fiscal framework of the ECF-supported program (main revenue and spending aggregates and with an overall fiscal deficit (commitment basis) of no more than 3 percent of GDP) through the tabling of an amendment to the initial budget proposal.

2

First Review Prior action

M

N/A

3

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

22

3. Civil service and public employment reforms, and wages

Public statement of the government on its commitment and strategy to gradually reduce the ratio of the wage bill to tax revenue starting in 2020

1

Second Review Prior action

M

N/A

3

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

22

3. Civil service and public employment reforms, and wages

Publish the number of public servants on the government payroll according to grade, region and ministry

2

Second Review Prior action

M

N/A

3

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Begin implementation of the communication plan for a flexible fuel price mechanism by publishing an article on the costs of fuel subsidies. Also, conduct two outreach sessions with stakeholders.

1

Program Prior Action

M

N/A

3

1

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

Adjust the pricing structure for hydrocarbons to raise pump fuel prices by around 12.5 percent.

2

First Review Prior action

M

N/A

3

2

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Harmonize the taxation of tobacco in line with the new WAEMU directive by setting the rate at a minimum of 50 percent.

1

11/30/2019

M

increase revenue

3

1

2019-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Raise the rate of tax on non-alcoholic beverages from 10 percent to 15 percent.

2

01/31/2019

M

N/A

3

2

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Increase tax on airline tickets from CFAF 1000 to CFAF 20000 for economy class and from CFAF 7000 to CFAF 40000 for business class.

3

01/31/2019

M

N/A

3

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Eliminate the flat-rate tax system for beverage sector businesses and place them under the standard tax regime by introducing a 5 percent tax as an advance income tax payment.

4

01/31/2019

M

N/A

3

4

2019-01-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Conduct a study on the taxation system of small- and medium-sized enterprises.

1

09/30/2019

M

Strengthen tax administration

3

1

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Make the inspection certificate compulsory for checking transactions for customs clearance purposes and ensure documents are scanned in ASYCUDA World.

2

04/30/2019

M

N/A

3

2

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Establish a special account for VAT credit refunds that is funded with a portion of VAT revenues and produce quarterly reports on the operational management of this account.

3

06/30/2019

M

Strengthen the integrity of the VAT system

3

2019-06-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Include PPPs in the public investment program.

1

12/31/2019

M

Mitigate fiscal risks

3

1

2019-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Approval by the Cabinet of Ministers of the 2020-2022 Multiannual Budget and Economic Programming Document with a continuous reduction in the ratio of the wage bill to tax revenue ratio from its peak of 55 percent in 2019.

2

06/15/2019

M

N/A

3

2

2019-06-15

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Publish the number of public servants on the government payroll according to grade, region and ministry.

3

04/30/2019

MOD-PA

N/A

3

2019-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Reduce the number of new civil service staff members in 2019 compared to the initial projection of 14700 hires.

4

09/30/2019

MOD-SB

N/A

3

4

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Adopt salary and indemnity scales which are consistent with the medium term objective to contain the overall wage bill within the WAMEU convergence criterion of 35 percent of tax revenues.

5

11/30/2019

CAN

N/A

3

5

2019-11-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Reduce the number of new civil service staff members in 2019 compared to the initial projection of 10,615 hires.

6

09/30/2019

M

Tighten control of the wage bill

3

6

2019-09-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Conclude no new agreements (except for the security sector) leading to an increase in the wage bill, before the adoption of a comprehensive reform package aimed at containing the latter.

7

Continuous

SB

The test date is continuous (before the adoption of a comprehensive reform package aimed at containing the wage bill). ; Contain public-sector wage bill

3

7

2023-09-23

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Approve a repayment plan for the reimbursement by SONAPOST of Treasury assets held in the postal accounts (MINEFID, SONAPOST).

1

04/30/2018

M

N/A

3

1

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Create a database of all existing formal sovereign guarantees, which includes information on the beneficiary, underlying contract, date of signature, date of expiration and budget implications.

2

04/30/2018

M

N/A

3

2

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Create a database of all projects signed or planned as PPP, prefinancing or supplier credits agreements. The database will include information on the type of contract, total cost, payments made and due, as well as interest payments.

3

04/30/2018

M

N/A

3

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Establish a limit on the amount of PPPs that can be contracted by the Government.

4

04/30/2018

MD

Guidelines were drafted and discussed in a technical workshop in February 2018. The final version was approved by end-2018 following harmonization with IMF technical advice.

3

4

2018-04-30

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Develop and adopt a framework for transitioning to a single treasury account.

1

12/31/2018

MOD-SB

N/A

3

1

2018-12-31

N/A

767

BURKINA FASO

748

ECF

2018-03-14

2,018

2021-03-13

2,021

N/A

2019-12-20

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Operationalize the Treasury Single Account

2

09/30/2019

NM

Improve treasury management

3

2

2019-09-30

N/A