Hello dear participant !

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

Today we’re going to look at Sequence 4, which deals with “The typology of commitment plans”.

Classically, there are two main types of commitment plan: the Sectoral Commitment Plan (SCP) and the Consolidated Commitment Plan (CCP). However, because of the time at which they are drawn up, these commitment plans can be described as “initial” or “final”.

The sectoral commitment plan is a summary document describing, month by month, the forecast expenditure commitments for a given ministry or administration (hence the term “sector”). These amounts are aggregated into categories known as “large masses”. There are two types of sectoral commitment plan: initial sectoral commitment plans and final sectoral commitment plans.

The initial sectoral commitment plan is the starting point for the commitment plan development process. It is drawn up on the basis of data from the annual work plan (AWP) and the procurement plan of the administration concerned. It is then forwarded to the Directorate General of Budget.

Once all the sectoral commitment plans have been received, the Directorate General of Budget and the Directorate General of Treasury consult each other to ensure that the expenditure provided for in all the commitment plans can be paid.

Following this consultation, changes to the initial sectoral commitment plans, known as instructions, are issued to the various departments.

Once these modifications have been made, the result is the final sectoral commitment plan. This is the document that will contain the monthly commitment ceilings that each administration will be required to respect.

The Consolidated Commitment Plan (CCP) is drawn up by the DGB by consolidating the Sector Commitment Plans. It serves as the interface between the Budget and the Treasury in the process of drawing up the cash position plan and making budgetary regulation operational. Depending on when it is drawn up, it may be described as “intermediate”, ‘initial’ or “final”.

The intermediate consolidated commitment plan is the result of the aggregation of the major amounts derived from the sectoral commitment plans of the ministries. It has the same format as the sector commitment plan. Its lines are organized in broad masses like those of the SCP.

The initial Consolidated Commitment Plan incorporates the data contained in the intermediate CCP. It differs from the intermediate CCP in that its lines are organized by priority, rather than by major mass. This change is explained by the need to obtain a format close to that of the Cash position plan. In fact, the initial consolidated commitment plan will be the essential element used to draw up the “EXPENDITURES” component of the Cash Position Plan.

The initial CCP is revised during a frank and realistic dialogue between DGB and Treasury department officials within the Budget and Cash Flow Regulation Committee. The aim of this dialogue, which is to harmonize the expenditure forecasts contained in the initial CCP with the cash flow forecasts, is to revise the initial CCP, which then becomes the final CCP.

From this sequence, you should note that there are two types of commitment plans: the sectoral commitment plan and the consolidated commitment plan. Each administration produces an initial sectoral commitment plan, which is forwarded to the DGB, then returned to these administrations with instructions to be applied to obtain the final sectoral commitment plan. The aggregation of all the sectoral commitment plans produces the consolidated commitment plan, which is used to draw up the State’s cash position plan.