Réforme budgétaire et gestion par les objectifs dans les pays à faible revenu : Burkina-Faso et Mali

Since 1997, governments of Burkina Faso and Mali have decided to introduce results-oriented programme budgeting alongside the traditional state budget. This reform was implemented with insufficient coordination with others reforms in progress: Public Expenditure Review (PER), Sector- Wide Approach to aid management (SWAPs), Medium Term Expenditure Framework (MTEF), and Poverty Reduction Strategy Paper (PRSP). At the same time, pilot studies on conditionality and on the aid process were implemented to improve aid allocation and efficiency. A lot of issues are associated to these reforms. Results-oriented expenditure management works only nearly correctly in departments where there are SWAPs. MTEF are formal but not operational. The coordination of donors improves slowly. Transparency and efficiency of international aid and budgetary policies would be getting better with PRSP and budgetary aid. But, the lack of control, monitoring and evaluation of public expenditures prevents the generalisation of budgetary aid (in opposition to project aid). The decentralisation process is too marginal. From a technical point of view, the use of indicators in the monitoring of public expenditure has improved public expenditure policies. Nevertheless, they are insufficiently used to discuss and guide public policies. Civil society is not enough involved in the debate on public expenditure management. Last, governments in both countries tend to develop administrative structures to manage reforms; this phenomenon weakens permanent public structures.