MINFI CITIZENS' BUDGET 2021
Contents
Acronyms and abbreviations... 2 List of tables and graphs... 3 Foreword... 4
I. What is the citizen budget?... 5 II. What are the key figures of the 2021 Finance Law?... 6 III. Context and assumptions for the calculation of the 2021 budget... 7 3.1 Context... 7 3.2 Assumptions... 8 IV. What are the priorities for the 2021 budget?... 8 V. What are the tax measures and spending directions in the 2021 Budget?... 9 5.1 Measures on taxes and levies... 9 5.2 Measures on customs duties and levies... 10 5.3 Guidelines on expenditure... 11 VI. What are the 2021 budget resources?... 12 6.1 Budget revenue... 13 6.2 Borrowings... 15 6.3 Special Appropriations Accounts revenue (SAA)... 15 VII. What are the 2021 budget expenditures... 16 7.1 General budget expenditure... 16 7.2 Special Appropriations Accounts expenditure... 18 VIII. How were the expenses allocated?... 18 8.1 Assignment per Ministry... 18 8.2 Allocation of the public investment budget per sector... 22 8.3 Top 10 of programmes... 22 8.4 Some of the Government's major projects... 24 IX. Decentralization expenditure... 26 X. How was the 2021 budget prepared?... 29 XI. Lexicon... 30 XII. Reference documents... 32 XIII. Useful information... 32
2021 FINANCES LAW
MINFI
CITIZENS' BUDGET 2021
Acronyms and abbreviations
| CA | Commitment authorization |
|---|---|
| AFCON | African Cup of Nations |
| SAA | Special Appropriations Account |
| CEMAC | Economic and Monetary Community of Central African States |
| CHAN | African Nations Championship |
| PA | Payment appropriations |
| RLA | Regional and Local Authorities |
| DGB | Directorate General of the Budget |
| DGD | Directorate General of the Customs |
| DGI | Directorate General of the Taxation |
| DOB | Budget Guideline Debate |
| MINFI | Ministry of Finance |
| MINEPAT | Ministry of the Economy, Planning and Regional Development |
| MINDDEVEL | Ministry of Decentralization and Local Development |
| SND | National Development Strategy |
| DGP | Gross Domestic Product |
MINFI CITIZENS' BUDGET 2021
List of tables and graphs
List of tables
Table 1: Components of public expenditure (in billion) ... 17 Table 2: SAA expenditure (in millions CFAF) ... 18 Table 3: Ministerial budget envelopes (in millions of CFAF) ... 19 Table 4: Allocation of the public investment budget per sector (in billion) ... 22 Table 5: Ministerial programmes according to their budget weight ... 23 Table 6: Major projects in the 2021 finance law ... 24 Table 7: Resources transferred per competence and per chapter (in million CFAF) ... 27
List of graphs
Figure 1: Weight of the resource components of the budget ... 12 Figure 2: Components of budget revenue (in billion) ... 13 Figure 3: Weight of non - oil revenue components ... 14 Figure 4: Main components of tax revenue (in billion) ... 14