Hello dear participant !

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

Today, we’re going to take a look at Sequence 6, entitled Scope of the commitment plan.

The aim of this sequence is to study the scope of implementation of commitment plans.

The scope of a commitment plan can be assessed at both institutional and operational levels.

Institutional coverage refers to the scope of the commitment plan, which must cover the same field of action as the Finance Law. This coverage covers the consumption requirements of the appropriations of the government departments included in the State budget, i.e. the general budget, annex budgets and special accounts.

However, the State budget commitment plan does not cover expenditure of public establishments (such as CRTV or CNPS) and Regional and local authorities (such as Guider Town Hall or the Eastern Regional Council). However, it is recommended that these autonomous entities draw up commitment plans for their own expenditure.

Operational scope refers to the fact that commitment plans only cover the year’s expenditure, the consumption of which is covered by the year’s payment appropriations.

The reference date to be taken into account in the commitment plan is that of liquidations or payment authorization.

The commitment plan and cash position plan cover all the administrative and accounting phases of public expenditure execution.

The best way of linking these two documents is therefore to use the authorizing system as the point of intersection between the two systems, with a view to a fruitful exchange of information.

Indeed, the further one moves away from this point, the more one accentuates the uncertainties detrimental to data usability.

From this sequence, you should remember that commitment plans cover all expenditure provided for in the Finance Law for the year, and whose consumption is covered by payment appropriations for the year in question. The reference date to be taken into account is the settlement date, to enable effective correlation between the commitment plan and the cash position plan, as we shall see in another sequence.