Hello dear participant !

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

In this Sequence 7, we will define the concept of a Cash Position Plan (CPP) and give its format of presentation.

The Cash Position Plan is a forward-looking management tool, the purpose of which is to draw up detailed income and expenditure forecasts.

The Cash Position Plan takes up the proposals contained in the draft budget, while making them monthly, i.e. it details, at national level, for each month, the forecasts of income and expenditure.

There are two aspects of the Cash Position Plan. Firstly, it is a national document, i.e. it is not drawn up at the level of the sectoral ministries, but rather at the level of the Directorate General of Treasury in charge of executing public expenditure payment transactions on behalf of the State.

Secondly, it presents forecasts on a monthly basis. This monthly approach results in a so-called monthly cash position forecast which accompanies the annual Finance Bill.

The Cash Position Plan is regularly updated by MINFI, which publishes a cash position and budget execution report every three months.

In practical terms, the Cash Position Plan is a summary table showing the various components of both the State budget and other public cash positions, in particular:

• – Revenue (tax, non-tax and donations);
• – Financing resources, including deposits from Treasury correspondents and other government structures;
• – Operating and capital expenditure;
• – Public debt and Treasury correspondents’ charges, as well as those relating to the settlement of previous years’ debts.

From this sequence, you should remember that the Cash Position Plan is a management tool containing, at national level, revenue and expenditure forecasts for each month of the budget year. It is a document that accompanies the Finance Bill of the year.