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Glossary
Formal process by which the budget is adopted at the National Assembly.
Process by which development aid is directly integrated into the state's budget and allocated to certain priorities, without going through an intermediary project.
Consultation phase between the government and the ministries, allowing the definition of indicative envelopes by ministry. The indicative amounts of these envelopes can be more or less firm and can be distributed between different programs, or even between actions.
Short-term loans issued by the state to finance its cash needs.
Budget reflecting the expenses and revenues of a state service whose activity is mainly to produce goods or provide services for payment. They constitute missions and are specialized by program.
Budget that links expenditures to the achievement of certain results rather than to the purchase of inputs. The state budget is prepared, presented, and executed in the form of programs translating public policies to which objectives are associated with result indicators.
Simplified document of the Finance Law, summarizing and explaining to the citizen how the expenses are distributed to finance public services, as well as the revenues coming from various sources.
Document that reflects all budgetary revenues and all state expenditures, except for revenues allocated by law to annex budgets and special accounts.
Rolling multi-year programming tool for all revenues and expenditures.
Rolling multi-year sectoral budget tool established with reference to the MTBF, the MTEFs present the budgetary evolution of programs over a period of three years. All ministries, annex budgets, and special accounts each present a multi-year expenditure programming document (DPPD) that groups the programs associated with them.
Budget planning and preparation process that allows resource allocation while ensuring overall budgetary discipline.
The sum of all state expenditures and commitments.
Collection of financial modifications due to the economic situation to complete and correct the budget authorizations contained in the initial finance law. It is submitted to the vote of the Parliament during the year.
Spending authorization limited in amount and specialized in its purpose.
Negative balance, referring to a situation where state revenues (excluding loan repayments) are less than its expenditures (excluding loans) during a year.
Investment expenditure
Expenditure to cover the current needs of the Administration. These include personnel expenses, debt service, purchases of goods and services, and current transfers.
Tax reduction or modality allowing the deferral of the payment of tax or levy by a taxpayer.
Concern capital operations. They include loan repayments, loans and advances granted, direct investment expenditures (acquisitions of movable and immovable property, new works, major repairs), and equipment subsidies.
Purchases and/or orders made by the central state.
The part of the public debt denominated in foreign currency.
The part of the public debt denominated in CFA francs.
Financial commitments taken in the form of loans by the state.
A gift is a voluntary transfer of goods without a return value for the donor.
Debt contracted on the national and/or international market to cover expenses.
These are the finances of public entities, namely the state and its public institutions, local authorities (Municipalities, Regions, and Departments). They concern financial operations such as revenue and expenditure operations (budget operations) but also treasury operations.
Compulsory and definitive levy on the resources or property of individuals or communities, and paid in money to meet the general interest expenses of the state or local authorities.
Legal text voted by the Parliament that retraces and authorizes each year the collection of state resources and the realization of charges for the following year.
Finance law allowing Parliament, after the closure of a budget year, to exercise its control over the execution by the Government of the initial and amending finance laws.
It is a law relating to the organization and functioning of public authorities. Voted by parliament, it specifies or completes the provisions of the Constitution which set the general principles.
It is a contract by which one person lends to another, on a precarious basis, an object, material, or materials, goods, or a sum of money, to be returned at the term they agree upon.
Set of techniques aimed at assessing the economic situation at a more or less distant horizon.
Economic indicator of the wealth produced within a country by all branches of activity in a year.
A political program is a planning of the set of actions that the government commits to undertake for the coming years (the term).
Amount of money received by the state through taxes, fees, external financing.
Payments with a counterpart corresponding to a capital operation such as the sale of fixed capital goods, stocks, land, or intangible assets.
Non-refundable and non-repayable payments made to public administrations. They also include rights and fees collected by administrations having no common measure with the cost or extent of the service provided to the payer.
They include all non-repayable collections of public administrations having a counterpart except for those resulting from the sale of capital goods, all fines and penalties except those relating to tax offenses, and all current collections of public administrations representing voluntary, non-refundable and without consideration payments.
Revenues from the state’s non-traditional revenues.
All revenues collected by public administrations, mainly composed of taxes and duties.
Revenues and loans.
Resources intended for investment projects financed by donors not managed by the Treasury.
According to the Finance Law for 2019, internal resources are those managed by the Treasury.
It is the difference between state expenditures and revenues excluding debt interest charges.
Difference between total revenues and grants, and total expenditures and net loans.
Total revenues (excluding grants) minus current expenditures (+ net loans) and public investment expenditures on internal resources.
Difference between total revenues and total expenditures.
It is the sum of the commitment-based balance and the change in expenditure arrears.
Non-refundable current transfers that public administrations pay to resident producers in order to influence their production levels, prices, or factor remuneration.
It is the value of a national currency in relation to that of another country.
It corresponds to the individual goods and services provided to households.
