Hello dear participant!

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

In this Sequence 18, we’ll be taking a look at the ‘factors behind the updating of commitment plans’.

Updating commitment plans is justified by the existence of a discrepancy between appropriations consumption forecasts and the actual disbursement of funds.

Updating involves revising the commitment plan in response to changes in parameters likely to have an impact on its proper execution:

• – updating the cash position plan, which is justified by the need to ensure consistency with the cash position plan in its various adjustments
• – changes in the macroeconomic context, which may be due to the occurrence of a natural disaster or a socio-economic crisis, which may lead to a modification of appropriations (transfers, transfers, cancellations of appropriations, etc.) or even to a revision of the initial finance law.
• – reporting on infra-annual budget execution: the non-utilization of appropriations programmed for the period under consideration may result in the balance of said appropriations being carried over to the following quarter(s), corresponding to the time period required for updating commitment plans.
• – taking into account carry-over appropriations: appropriations carried over from year N are added to the budget for year N+1. Once the amount of appropriations eligible for carryover has been determined in the light of available cash, the next step is to allocate them by major expenditure category, by administration, in addition to the appropriations voted for the N+1 budget.

From this sequence, we must remember that when a discrepancy arises between the forecast consumption of appropriations and the actual disbursement of funds, it becomes necessary to update the commitment plans. We have described a number of situations that can cause such discrepancies.