Hello dear participant !

Welcome to our training workshop on drawing up and updating commitment plans.

In this Sequence 16, we will analyze the ‘process of drawing up the initial Consolidated Commitment Plan’.

As we saw in Module 1, the Consolidated Commitment Plan or CCP is a tool for programming and monitoring the execution of all government expenditure. It serves as the interface between the Budget and the Treasury in the process of drawing up the cash position plan and operationalizing budgetary regulation, and can be described as “intermediate”, ‘initial’ or “final”, depending on when it is drawn up. In this section, we will explain the process for drawing up the initial CCP, which is based on the intermediate CCP.

The Intermediate Consolidated Commitment Plan is the direct result of aggregating data from the administrations’ initial sectoral commitment plans. It has the same format as the SCP. Its lines are organized in large masses like those of the SCP. It is obtained by simply summing the elements obtained in each of the initial SCPs.

The intermediate CCP does not allow for easy dialogue between BUDGET and TREASURY. For this reason, it is converted and reprocessed to a format close to that used in the cash position plan. The result is the initial consolidated commitment plan.

The initial Consolidated Commitment Plan incorporates the data contained in the interim CCP. It differs from the intermediate CCP in that its lines are organized by priority, rather than by large mass.

It is important that the initial CCP is in a format close to that of the Cash position plan, for at least two reasons:

• – the initial CCP feeds the “EXPENDITURE” component of the Cash Position Plan;
• – the initial CCP is a basic tool at the Budget and Cash Position Regulation Committee meeting, during which the BUDGET and TREASURY administrations modify the initial CCP to bring it into line with resource availability forecasts.

From this sequence, you should note that the SCPs from the sectoral administrations are aggregated to form the intermediate CCP. This intermediate CCP is modified to give it a format close to that of the cash position plan. This is the initial CCP. The initial CCP will be used to draw up the expenditure component of the cash position plan.