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Budget formulation and execution

The budget is a framework to help plan, manage and evaluate public expenditure to implement government policies. It is crucial in maintaining overall fiscal discipline, allocating scarce resources in line with a government's strategic policy priorities and improving the efficiency and effectiveness of implementing a government's policies.

We work with governments to develop and execute budgets in order to transform long-term visions into tangible deliverables that support growth and development. Our expertise is in all aspects of the budget cycle including:

  • Developing a robust macroeconomic framework, including forecasts of revenue, expenditure and short-term cash requirements
  • Developing a performance-oriented budgeting approach
  • Operationalising the budget in line with best practice
  • Conforming to accounting and reporting standards and enforcing internal controls
  • Ensuring quality and value-for-money in procurement

We also work with countries to develop a multi-year approach to budgeting that facilitates a closer link between long-term policy objectives and the budget. A medium-term expenditure framework supports transparent planning and budgeting to encourage governments to allocate budget envelopes based on outcomes and move towards results based management.

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