Hello dear participant !

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

Today, we’re going to look at Sequence 5, entitled Commitment plans presentation formats.

The aim of this sequence is to explain the different presentation formats for each type of CP.

We saw in a previous sequence that there are two main types of engagement plan: sectoral engagement plans and consolidated engagement plans. Each type of commitment plan follows a specific format.

The intermediate consolidated commitment plan is a hybrid. It has exactly the same row-and-column format as the segment engagement plans, but because it is a consolidated engagement plan, the figures it contains represent the sum of all the segment engagement plans.

A good understanding of commitment plan formats requires that the notion of large mass and the notion of priority be defined beforehand.

All expenditure must belong to one of the major categories. We distinguish, in order

1. – personnel expenditure,
2. – expenditure on goods and services,
3. – transfers,
4. – investments,
5. – other expenditure.

Each expenditure is assigned an order of priority. The order of priority is as follows

1. – Compulsory expenditure, which is the highest level of priority and refers to incompressible program expenditure within the department. These include salaries and arrears related to services rendered.
2. – Priority expenses, which constitute the second level of priority. These are expenses that contribute to significant movement in the performance indicators assigned to the Ministry, and which help to achieve the objectives of the Ministry’s programs.
3. – Other expenses constitute the final level of priority. These are expenditures that are neither mandatory nor a priority.

The level of priority of an expense is set by the administration using it. For example, the construction of a building may be classified as compulsory in one context, and merely a priority in another.

On the other hand, the purpose of an expense will determine the mass in which it will be housed, whatever the context. For example, the payment of a bonus is a personnel expense, whatever the administration concerned.

We begin by describing the sector commitment plan, or SCP. The SCP is summarized in a table showing programming by major expenditure mass.

The SCP includes:

In columns: the types of expenditure and programmes; the amount of appropriation voted; the amount of appropriation available; the monthly schedule of commitments and liquidations/ordering and the total.

In rows: the various types of expenditure, classified by major category. Within each major mass, expenditure categories are listed in order of priority. For example, in the major mass EXPENDITURE ON GOODS AND SERVICES, you’ll find in order the following categories: compulsory expenditure, priority expenditure, other expenditure on goods and services.

The CCP, which aggregates data from all SCP, includes:

In columns: the expenditure’s economic or functional code; the expenditure’s title; the annual amount of appropriations; the monthly schedule of commitments and liquidations/ordering, and the total.

In rows:  the types of expenditure in order of priority, i.e. compulsory expenditure, priority expenditure and other expenditure.

Certain expenditure items, such as debt, rent and strategic expenditure, are processed at central level and appear in the CCP, but do not originate from the SCP.

From this sequence, you should note that there are two commitment plan formats: the sector commitment plan format, in which the types of expenditure are classified by major mass, and the consolidated commitment plan format, in which the types of expenditure are classified by order of priority.