TohidA/MONA · Datasets at Hugging Face

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2012-07-27

P1

R1

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Deploy expenditure commitment controllers in the ministries of health and agriculture.

1

09/30/2012

SB

Introduced at R0. Rationale: Improve budget discipline in line ministries.

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2012-07-27

P1

R1

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submit to the General Council, the audit committee, and the Minister of Finance the report on special audits of the controls on important domestic disbursements and transfers—on behalf of the government or its creditors— that took place in the period from July 2011 through March 2012.

2

06/30/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending the recruitment of international auditor.

1

2

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20

1. General government

Adopt decree on budget governance.

1

06/30/2012

MD

Introduced at R0. Rationale: Will facilitate realigning current regulation with organic law. At R1, awaiting Presidential signature. At R2, completed (with delay) and text of condition was revised to "Adopt a decree on fiscal governance."

2

1

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20

1. General government

Approve plan for reorganization of Ministry of Finance and Plan.

2

09/30/2012

M

Introduced at R0. Rationale: The current allocation of administrative resources is not well-suited for medium-term reforms included in the budget organic law (i.e. program budgeting and medium-term programming). At R2, text of condition was revised to "Approve the plan for reorganization of the Ministry of Finance and Economic Development Planning."

2

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20

1. General government

Recruit an international auditor to: (i) monitor the full implementation of all the recommendations formulated in GPO Deloitte’s 2011 special audit report; (ii) verify on a test basis the controls on significant domestic disbursements and transfers–on behalf of the government or its creditors–that took place in the period from July 2011 through March 2012, and (iii) evaluate the implementation of the new decree on management of public expenditures that was approved to replace the 1964 RGCP.

3

03/31/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending incorporation of safeguards recommendations in the TOR. At R2, completed with delay.

2

3

2012-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Quantify the fiscal cost of tax exemptions in current legislation. Ensure consistency of investment incentive policy across legislation. Align tax exemptions with other EAC countries and minimize revenue loses. At R2, text of the condition was revised to "Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised."

2

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on the VAT to parliament (MEFP ¶23).

2

06/30/2013

SB

Introduced at R2. Objective: Establish legal framework governing the collection of VAT.

2

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised.

3

09/30/2012

M

Modified from "Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA. "

2

3

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adopt a decree on the appointment and legal status of the Commissioner of the Burundian Revenue Office Office (MEFP ¶31)

1

03/30/2013

SB

Introduced at R2. Objective: Clarify the division of responsibilities between the commissioner of the OBR and the senior government accountant (pursuant to the Organic Budget Law and Article 6 governing the OBR).

2

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.2

1.2. Revenue administration, including customs

Prepare an expedited customs clearance procedure and establish 3 one-stop border posts.

2

09/30/2013

SB

Introduced at R2. Objective: Reduce fraud and increase customs revenue.

2

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

06/30/2013

SB

Introduced at R2. Objective: Identify and verify the amounts actually due and disputed invoices.

2

1

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Improve debt management capacity of the Finance ministry. At R2, text of condition was revised to "Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity."

2

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Prepare a quarterly report on domestic debt forecasting with a view to improving budget and cash management (MEFP ¶32).

2

03/30/2013

SB

Introduced at R2. Objective: Make debt management a key element of the government’s budgetary process and of cash requirements planning in line with World Bank recommendations.

2

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

12/30/2013

SB

Introduced at R2. Objective: Establish a legal framework governing public debt.

2

3

2013-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.5

1.5. Debt Management

Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity.

4

09/30/2012

M

Modified from "Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity."

2

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Deploy expenditure commitment controllers in the ministries of health and agriculture.

1

09/30/2012

M

Introduced at R0. Rationale: Improve budget discipline in line ministries. At R2, text condition was revised to "Dispatch commitment controllers in two pilot ministries (health and agriculture)."

2

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submit to the General Council, the audit committee, and the Minister of Finance the report on special audits of the controls on important domestic disbursements and transfers—on behalf of the government or its creditors— that took place in the period from July 2011 through March 2012.

2

06/30/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending the recruitment of international auditor. At R2, completed with delay.

2

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a monthly cash flow plan in line with commitment plans (MEFP ¶8).

3

03/30/2013

SB

Introduced at R2. Objective: Improve budget execution management and avoid endperiod arrears.

2

3

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-02-14

P1

R2

BLANK

SB

21.1

2.1. Central bank operations and reforms

Each quarter, submit a report on reserve operations to the General Council of the BRB (MEFP ¶16).

1

03/30/2013

SB

Introduced at R2. Objective: Improve BRB Board of Directors supervision of reserves management.

2

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20

1. General government

Adopt decree on budget governance.

1

06/30/2012

MD

Introduced at R0. Rationale: Will facilitate realigning current regulation with organic law. At R1, awaiting Presidential signature. At R2, completed (with delay) and text of condition was revised to "Adopt a decree on fiscal governance."

3

1

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20

1. General government

Approve plan for reorganization of Ministry of Finance and Plan.

2

09/30/2012

M

Introduced at R0. Rationale: The current allocation of administrative resources is not well-suited for medium-term reforms included in the budget organic law (i.e. program budgeting and medium-term programming). At R2, text of condition was revised to "Approve the plan for reorganization of the Ministry of Finance and Economic Development Planning."

3

2

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20

1. General government

Recruit an international auditor to: (i) monitor the full implementation of all the recommendations formulated in GPO Deloitte’s 2011 special audit report; (ii) verify on a test basis the controls on significant domestic disbursements and transfers–on behalf of the government or its creditors–that took place in the period from July 2011 through March 2012, and (iii) evaluate the implementation of the new decree on management of public expenditures that was approved to replace the 1964 RGCP.

3

03/31/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending incorporation of safeguards recommendations in the TOR. At R2, completed with delay.

3

2012-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20

1. General government

Put in place an interface between the revenue authority (OBR) and the Ministry of Finance.

4

12/31/2014

SB

Introduced at R3. Objective: Improve budget execution.

3

4

2014-12-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Quantify the fiscal cost of tax exemptions in current legislation. Ensure consistency of investment incentive policy across legislation. Align tax exemptions with other EAC countries and minimize revenue loses. At R2, text of the condition was revised to "Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised."

3

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on the VAT to parliament (MEFP ¶23).

2

06/30/2013

MD

Introduced at R2. Objective: Establish legal framework governing the collection of VAT. At R3, met with delay. Law approved on July 24.

3

2

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised.

3

09/30/2012

M

Modified from "Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA. "

3

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adopt a decree on the appointment and legal status of the Commissioner of the Burundian Revenue Office Office (MEFP ¶31)

1

03/30/2013

MD

Introduced at R2. Objective: Clarify the division of responsibilities between the commissioner of the OBR and the senior government accountant (pursuant to the Organic Budget Law and Article 6 governing the OBR).

3

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.2

1.2. Revenue administration, including customs

Prepare an expedited customs clearance procedure and establish 3 one-stop border posts.

2

09/30/2013

SB

Introduced at R2. Objective: Reduce fraud and increase customs revenue.

3

2

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

06/30/2013

MOD-DATE

Introduced at R2. Objective: Identify and verify the amounts actually due and disputed invoices. At R3, not met. Seventeen magistrates from the Court of Auditors have been nominated and six staff from the Ministry of finance assigned to facilitate the audit. New date proposed for end-March 2014.

3

1

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

03/31/2014

SB

At R3, new test date specified.

3

1

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Improve debt management capacity of the Finance ministry. At R2, text of condition was revised to "Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity."

3

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Prepare a quarterly report on domestic debt forecasting with a view to improving budget and cash management (MEFP ¶32).

2

03/30/2013

M

Introduced at R2. Objective: Make debt management a key element of the government’s budgetary process and of cash requirements planning in line with World Bank recommendations.

3

2

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

12/30/2013

MOD-DATE

Introduced at R2. Objective: Establish a legal framework governing public debt. At R3, technical assistance now planned for November 2013.

3

2013-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

03/31/2014

SB

N/A

3

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.5

1.5. Debt Management

Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity.

4

09/30/2012

M

Modified from "Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity. "

3

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Deploy expenditure commitment controllers in the ministries of health and agriculture.

1

09/30/2012

M

Introduced at R0. Rationale: Improve budget discipline in line ministries. At R2, text condition was revised to "Dispatch commitment controllers in two pilot ministries (health and agriculture)."

3

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submit to the General Council, the audit committee, and the Minister of Finance the report on special audits of the controls on important domestic disbursements and transfers—on behalf of the government or its creditors— that took place in the period from July 2011 through March 2012.

2

06/30/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending the recruitment of international auditor. At R2, completed with delay.

3

2

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a monthly cash flow plan in line with commitment plans (MEFP ¶8).

3

03/30/2013

M

Introduced at R2. Objective: Improve budget execution management and avoid endperiod arrears.

3

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Put in place a rationalized spending chain with pilots in the Ministries of agriculture education and health, and nominate 10 expenditure controllers in ten ministries.

4

06/30/2014

SB

Introduced at R3. Objective: To ensure timely and accurate reconciliation between government accounts and the accuracy of revenues collected.

3

4

2014-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a program to unify the current data base of civil servants with that form the 2008 census.

5

09/30/2014

SB

Introduced at R3. Objective: Reinforce the Ministry of Finance’s management of salaries.

3

5

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

20.9

1.9. Inter-governmental relations

Put in place a monitoring framework and calendar of regular meetings of the coordination committee of the Ministry of Finance and the central bank regarding the implementation of monetary and fiscal policy and the recommendations concerning public financial management, including from the special audit of large disbursements on behalf of the government processed by the BRB during June 30, 2011-March 31, 2012.

1

09/30/2013

SB

Introduced at R3. Objective: Implement a monitoring framework to ensure that the safeguard recommendations are met.

3

1

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2013-09-06

P1

R3

BLANK

SB

21.1

2.1. Central bank operations and reforms

Each quarter, submit a report on reserve operations to the General Council of the BRB (MEFP ¶16).

1

03/30/2013

M

Introduced at R2. Objective: Improve BRB Board of Directors supervision of reserves management.

3

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20

1. General government

Adopt decree on budget governance.

1

06/30/2012

MD

Introduced at R0. Rationale: Will facilitate realigning current regulation with organic law. At R1, awaiting Presidential signature. At R2, completed (with delay) and text of condition was revised to "Adopt a decree on fiscal governance."

4

1

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20

1. General government

Approve plan for reorganization of Ministry of Finance and Plan.

2

09/30/2012

M

Introduced at R0. Rationale: The current allocation of administrative resources is not well-suited for medium-term reforms included in the budget organic law (i.e. program budgeting and medium-term programming). At R2, text of condition was revised to "Approve the plan for reorganization of the Ministry of Finance and Economic Development Planning."

4

2

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20

1. General government

Recruit an international auditor to: (i) monitor the full implementation of all the recommendations formulated in GPO Deloitte’s 2011 special audit report; (ii) verify on a test basis the controls on significant domestic disbursements and transfers–on behalf of the government or its creditors–that took place in the period from July 2011 through March 2012, and (iii) evaluate the implementation of the new decree on management of public expenditures that was approved to replace the 1964 RGCP.

3

03/31/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending incorporation of safeguards recommendations in the TOR. At R2, completed with delay.

4

3

2012-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20

1. General government

Put in place an interface between the revenue authority (OBR) and the Ministry of Finance.

4

12/31/2014

SB

Introduced at R3. Objective: Improve budget execution.

4

2014-12-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Quantify the fiscal cost of tax exemptions in current legislation. Ensure consistency of investment incentive policy across legislation. Align tax exemptions with other EAC countries and minimize revenue loses. At R2, text of the condition was revised to "Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised."

4

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on the VAT to parliament (MEFP ¶23).

2

06/30/2013

MD

Introduced at R2. Objective: Establish legal framework governing the collection of VAT. At R3, met with delay. Law approved on July 24.

4

2

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on excise taxes in line with IMF Technical Assistance.

3

09/30/2014

SB

Introduced at R4. Objective: Provide an umbrella legal framework clearly spelling out the purpose and scope of the law.

4

3

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised.

4

09/30/2012

M

Modified from "Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA. "

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adopt a decree on the appointment and legal status of the Commissioner of the Burundian Revenue Office Office (MEFP ¶31)

1

03/30/2013

MD

Introduced at R2. Objective: Clarify the division of responsibilities between the commissioner of the OBR and the senior government accountant (pursuant to the Organic Budget Law and Article 6 governing the OBR).

4

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Prepare an expedited customs clearance procedure and establish 3 one-stop border posts.

2

09/30/2013

M

Introduced at R2. Objective: Reduce fraud and increase customs revenue.

4

2

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

06/30/2013

MOD-DATE

Introduced at R2. Objective: Identify and verify the amounts actually due and disputed invoices. At R3, not met. Seventeen magistrates from the Court of Auditors have been nominated and six staff from the Ministry of finance assigned to facilitate the audit. New date proposed for end-March 2014.

4

1

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

03/31/2014

SB

At R3, new test date specified.

4

1

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.5

1.5. Debt Management

Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Improve debt management capacity of the Finance ministry. At R2, text of condition was revised to "Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity."

4

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.5

1.5. Debt Management

Prepare a quarterly report on domestic debt forecasting with a view to improving budget and cash management (MEFP ¶32).

2

03/30/2013

M

Introduced at R2. Objective: Make debt management a key element of the government’s budgetary process and of cash requirements planning in line with World Bank recommendations.

4

2

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

12/30/2013

MOD-DATE

Introduced at R2. Objective: Establish a legal framework governing public debt. At R3, technical assistance now planned for November 2013. At R4, test date reset to March 31, 2014.

4

3

2013-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

03/31/2014

SB

At R4, new test date specified.

4

3

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.5

1.5. Debt Management

Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity.

4

09/30/2012

M

Modified from "Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity. "

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Deploy expenditure commitment controllers in the ministries of health and agriculture.

1

09/30/2012

M

Introduced at R0. Rationale: Improve budget discipline in line ministries. At R2, text condition was revised to "Dispatch commitment controllers in two pilot ministries (health and agriculture)."

4

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submit to the General Council, the audit committee, and the Minister of Finance the report on special audits of the controls on important domestic disbursements and transfers—on behalf of the government or its creditors— that took place in the period from July 2011 through March 2012.

2

06/30/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending the recruitment of international auditor. At R2, completed with delay.

4

2

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a monthly cash flow plan in line with commitment plans (MEFP ¶8).

3

03/30/2013

M

Introduced at R2. Objective: Improve budget execution management and avoid endperiod arrears.

4

3

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Put in place a rationalized spending chain with pilots in the Ministries of agriculture education and health, and nominate 10 expenditure controllers in ten ministries.

4

06/30/2014

SB

Introduced at R3. Objective: To ensure timely and accurate reconciliation between government accounts and the accuracy of revenues collected.

4

2014-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a program to unify the current data base of civil servants with that form the 2008 census.

5

09/30/2014

SB

Introduced at R3. Objective: Reinforce the Ministry of Finance’s management of salaries.

4

5

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

20.9

1.9. Inter-governmental relations

Put in place a monitoring framework and calendar of regular meetings of the coordination committee of the Ministry of Finance and the central bank regarding the implementation of monetary and fiscal policy and the recommendations concerning public financial management, including from the special audit of large disbursements on behalf of the government processed by the BRB during June 30, 2011-March 31, 2012.

1

09/30/2013

M

Introduced at R3. Objective: Implement a monitoring framework to ensure that the safeguard recommendations are met.

4

1

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

N/A

2014-02-28

P1

R4

BLANK

SB

21.1

2.1. Central bank operations and reforms

Each quarter, submit a report on reserve operations to the General Council of the BRB (MEFP ¶16).

1

03/30/2013

M

Introduced at R2. Objective: Improve BRB Board of Directors supervision of reserves management.

4

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20

1. General government

Adopt decree on budget governance.

1

06/30/2012

MD

Introduced at R0. Rationale: Will facilitate realigning current regulation with organic law. At R1, awaiting Presidential signature. At R2, completed (with delay) and text of condition was revised to "Adopt a decree on fiscal governance."

5

1

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20

1. General government

Approve plan for reorganization of Ministry of Finance and Plan.

2

09/30/2012

M

Introduced at R0. Rationale: The current allocation of administrative resources is not well-suited for medium-term reforms included in the budget organic law (i.e. program budgeting and medium-term programming). At R2, text of condition was revised to "Approve the plan for reorganization of the Ministry of Finance and Economic Development Planning."

5

2

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20

1. General government

Recruit an international auditor to: (i) monitor the full implementation of all the recommendations formulated in GPO Deloitte’s 2011 special audit report; (ii) verify on a test basis the controls on significant domestic disbursements and transfers–on behalf of the government or its creditors–that took place in the period from July 2011 through March 2012, and (iii) evaluate the implementation of the new decree on management of public expenditures that was approved to replace the 1964 RGCP.

3

03/31/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending incorporation of safeguards recommendations in the TOR. At R2, completed with delay.

5

3

2012-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20

1. General government

Put in place an interface between the revenue authority (OBR) and the Ministry of Finance.

4

12/31/2014

SB

Introduced at R3. Objective: Improve budget execution.

5

4

2014-12-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20

1. General government

Adopt the decree settling the organization chart of the administrative and financial directorate (DAF) within ministries and other institutions.

5

12/30/2014

SB

Introduced at R5 for assessment in R6. Objective: Normalize and empower the budget management bodies within ministries and other institutions in order to improve the overall fiscal discipline.

5

2014-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Quantify the fiscal cost of tax exemptions in current legislation. Ensure consistency of investment incentive policy across legislation. Align tax exemptions with other EAC countries and minimize revenue loses. At R2, text of the condition was revised to "Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised."

5

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on the VAT to parliament (MEFP ¶23).

2

06/30/2013

MD

Introduced at R2. Objective: Establish legal framework governing the collection of VAT. At R3, met with delay. Law approved on July 24.

5

2

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on excise taxes in line with IMF Technical Assistance.

3

09/30/2014

MOD-DATE

Introduced at R4. Objective: Provide an umbrella legal framework clearly spelling out the purpose and scope of the law. At R5, proposed for assessment in R6.

5

3

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Submit a law on excise taxes in line with IMF Technical Assistance.

3

12/30/2014

SB

At R5, new test date.

5

3

2014-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Prepare a report identifying and assessing the impact of the exemptions contained in the various codes and legal texts and identify those that need to be revised.

4

09/30/2012

M

Modified from "Prepare a report aimed at: i) quantifying foregone revenue by tax exemptions in current legislation; ii) identifying all codes and other legal texts in which tax exemptions need to be removed in the context of passing the new income tax law, consistent with Fund TA. "

5

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Adopt a decree on the appointment and legal status of the Commissioner of the Burundian Revenue Office Office (MEFP ¶31)

1

03/30/2013

MD

Introduced at R2. Objective: Clarify the division of responsibilities between the commissioner of the OBR and the senior government accountant (pursuant to the Organic Budget Law and Article 6 governing the OBR).

5

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Prepare an expedited customs clearance procedure and establish 3 one-stop border posts.

2

09/30/2013

M

Introduced at R2. Objective: Reduce fraud and increase customs revenue.

5

2

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

06/30/2013

MOD-DATE

Introduced at R2. Objective: Identify and verify the amounts actually due and disputed invoices. At R3, not met. Seventeen magistrates from the Court of Auditors have been nominated and six staff from the Ministry of finance assigned to facilitate the audit. New date proposed for end-March 2014.

5

1

2013-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

03/31/2014

MOD-DATE

At R3, new test date specified. At R5, Delayed and rescheduling proposed to end-November. The Audit Court has assigned a team of magistrates to process files dating back to 2004. Budget to cover audit in place.

5

1

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.3

1.3. Expenditure measures, including arrears clearance

Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).

1

11/30/2014

SB

At R5, new test date for assessment in R6.

5

1

2014-11-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity.

1

09/30/2012

MOD-SB

Introduced at R0. Rationale: Improve debt management capacity of the Finance ministry. At R2, text of condition was revised to "Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity."

5

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Prepare a quarterly report on domestic debt forecasting with a view to improving budget and cash management (MEFP ¶32).

2

03/30/2013

M

Introduced at R2. Objective: Make debt management a key element of the government’s budgetary process and of cash requirements planning in line with World Bank recommendations.

5

2

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

12/30/2013

MOD-DATE

Introduced at R2. Objective: Establish a legal framework governing public debt. At R3, technical assistance now planned for November 2013. At R4, test date reset to March 31, 2014.

5

3

2013-12-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

03/31/2014

MOD-DATE

At R4, new test date specified. At R5, Rescheduling proposed to end-September. Delays related to recruiting legal consultant. Draft law presented to the authorities in early June.

5

3

2014-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Submit a new law on debt management to parliament. (MEFP ¶32)

3

09/30/2014

SB

At R5, new test date for assessment in R6.

5

3

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.5

1.5. Debt Management

Implement the World Bank Debt Management Performance Assessment (DEMPA) program and develop an action plan to improve debt management capacity.

4

09/30/2012

M

Modified from "Undertake an assessment of debt management by the World Bank and develop an action plan to improve capacity. "

5

4

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Deploy expenditure commitment controllers in the ministries of health and agriculture.

1

09/30/2012

M

Introduced at R0. Rationale: Improve budget discipline in line ministries. At R2, text condition was revised to "Dispatch commitment controllers in two pilot ministries (health and agriculture)."

5

1

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Submit to the General Council, the audit committee, and the Minister of Finance the report on special audits of the controls on important domestic disbursements and transfers—on behalf of the government or its creditors— that took place in the period from July 2011 through March 2012.

2

06/30/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending the recruitment of international auditor. At R2, completed with delay.

5

2

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a monthly cash flow plan in line with commitment plans (MEFP ¶8).

3

03/30/2013

M

Introduced at R2. Objective: Improve budget execution management and avoid endperiod arrears.

5

3

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Put in place a rationalized spending chain with pilots in the Ministries of agriculture education and health, and nominate 10 expenditure controllers in ten ministries.

4

06/30/2014

M

Introduced at R3. Objective: To ensure timely and accurate reconciliation between government accounts and the accuracy of revenues collected. At R5, met.

5

4

2014-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Implement a program to unify the current data base of civil servants with that form the 2008 census.

5

09/30/2014

SB

Introduced at R3. Objective: Reinforce the Ministry of Finance’s management of salaries.

5

2014-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

Adopt the ministerial ordinance on the referential of budget management capacity audit.

6

09/15/2014

SB

Introduced at R5 for assessment in R6. Objective: Implement the regulatory framework necessary for the payment orders deconcentration.

5

6

2014-09-15

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

20.9

1.9. Inter-governmental relations

Put in place a monitoring framework and calendar of regular meetings of the coordination committee of the Ministry of Finance and the central bank regarding the implementation of monetary and fiscal policy and the recommendations concerning public financial management, including from the special audit of large disbursements on behalf of the government processed by the BRB during June 30, 2011-March 31, 2012.

1

09/30/2013

M

Introduced at R3. Objective: Implement a monitoring framework to ensure that the safeguard recommendations are met.

5

1

2013-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2015-03-31

N/A

2014-08-25

P1

R5

BLANK

SB

21.1

2.1. Central bank operations and reforms

Each quarter, submit a report on reserve operations to the General Council of the BRB (MEFP ¶16).

1

03/30/2013

M

Introduced at R2. Objective: Improve BRB Board of Directors supervision of reserves management.

5

1

2013-03-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2016-03-31

N/A

2015-03-23

P1

R6

L

SB

20

1. General government

Adopt decree on budget governance.

1

06/30/2012

MD

Introduced at R0. Rationale: Will facilitate realigning current regulation with organic law. At R1, awaiting Presidential signature. At R2, completed (with delay) and text of condition was revised to "Adopt a decree on fiscal governance."

6

1

2012-06-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2016-03-31

N/A

2015-03-23

P1

R6

L

SB

20

1. General government

Approve plan for reorganization of Ministry of Finance and Plan.

2

09/30/2012

M

Introduced at R0. Rationale: The current allocation of administrative resources is not well-suited for medium-term reforms included in the budget organic law (i.e. program budgeting and medium-term programming). At R2, text of condition was revised to "Approve the plan for reorganization of the Ministry of Finance and Economic Development Planning."

6

2

2012-09-30

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2016-03-31

N/A

2015-03-23

P1

R6

L

SB

20

1. General government

Recruit an international auditor to: (i) monitor the full implementation of all the recommendations formulated in GPO Deloitte’s 2011 special audit report; (ii) verify on a test basis the controls on significant domestic disbursements and transfers–on behalf of the government or its creditors–that took place in the period from July 2011 through March 2012, and (iii) evaluate the implementation of the new decree on management of public expenditures that was approved to replace the 1964 RGCP.

3

03/31/2012

MD

Introduced at R0. Rationale: To enhance the safeguard measures in force at the Central Bank and the Treasury. At R1, delayed pending incorporation of safeguards recommendations in the TOR. At R2, completed with delay.

6

3

2012-03-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2016-03-31

N/A

2015-03-23

P1

R6

L

SB

20

1. General government

Put in place an interface between the revenue authority (OBR) and the Ministry of Finance.

4

12/31/2014

NM

Introduced at R3. Objective: Improve budget execution. At R6, Not met, A new IT system has been installed in MoF and is being tested. OBR will adopt a new system under a WB-supported project. This will take several years. Creation of a software module within the new IT system at the MoF to enable the visibility of the revenue flow at the OBR by June 30, 2015 is proposed as a structural benchmark for the eighth review.

6

4

2014-12-31

N/A

678

BURUNDI

618

ECF

2012-01-27

2,012

2015-01-26

2,015

2016-03-31

N/A

2015-03-23

P1

R6

L

SB

20

1. General government

Adopt the decree settling the organization chart of the administrative and financial directorate (DAF) within ministries and other institutions.

5

12/30/2014

NM

Introduced at R5 for assessment in R6. Objective: Normalize and empower the budget management bodies within ministries and other institutions in order to improve the overall fiscal discipline. At R6, Not met, The issuance of an MoF instruction to harmonize the modalities of expenditure management function in ministries by April 30, 2015 is proposed as a structural benchmark for the seventh review.

6

5

2014-12-30

N/A