The Building Public Finance Capabilities (BPFC) in Africa programme 2024/25 officially concluded with the Progress Review Workshop in South Africa. We talk to Mr TCHIMOU Konan Dominique, Director of Central Administration, Department of Regulation and Modernisation of Budget Management, Côte d'Ivoire and authoriser for team AKWABA who participated in the programme.

CABRI: Please tell us more about the problem identified by team Côte d'Ivoire and how relevant it is to your country.

Mr TCHIMOU: The problem presented by our country's team is : 

The tax revenue mobilisation issue and debt servicing could reduce the fiscal space much needed to fund investments. The outstanding public debt has increased considerably over the last ten years in most sub-Saharan African countries. Since 2011, the Government has carried out significant investment work (infrastructure, education, energy, health, etc.) through the implementation of its various development plans (NDP 2012-2015, NDP 2016-2020 and NDP 2021-2025).

Also, similar to other countries, Côte d'Ivoire has suffered from the shocks of the coronavirus pandemic (COVID-19) followed by the crisis in Ukraine, later in February 2022. These crises have contributed to the increase in public debt servicing with unfavorable economic conditions.

Although the level of tax revenues has increased in recent years (2,213.0 billion CFA francs in 2012 to 6,507.5 billion in 2023), the fact is that the tax pressure rate remains on average at 12.6% of GDP over the period 2012-2023, below the community standard (20% of GDP) of the West African Economic and Monetary Union (WAEMU). 

At the budgetary level, the Government's efforts to contain the effect of these shocks and achieve the investment objectives of the NDP have led to an increase in expenditure and revenue shortfalls. Thus, the budget deficit has gradually widened from [2.3%] in 2019 to [5.6%] in 2020, [4.9%] in 2021, [6.8%] in 2022 and [5.2%] in 2023.

This problem is important for our country, so much so that the State of Côte d'Ivoire has put in place a Government budget policy, which includes a Medium-Term Revenue Mobilisation Strategy (MTRS). The operationalisation of this strategy requires the implementation of vigorous actions, including:

• Increased mobilisation of domestic resources, particularly tax revenues. 
• Controlling the burden of debt service through the implementation of the medium-term debt management strategy.
• Controlling the evolution of the payroll by continuing and strengthening the actions of the payroll control strategy.
• Control of the State's current operating costs.
• Acceleration of investments in sectors driving growth.

CABRI: How different was the approach taken by the team from other public financial management (PFM) reform approaches?

Mr TCHIMOU: The approach that the team applied stands out by its iterative nature of implementing reforms in public administration. The approach allowed them [the team] to know that looking for local solutions for the resolution of the chosen problem, first starts with the breakdown of said problem into main causes, then into sub-causes or entry points; then, carry out actions with the services concerned, adapt and act again. Finally, proposals for solutions developed in consultation with the services concerned and likely to be implemented. It is therefore an innovative approach, unlike other approaches, where solutions are imported from elsewhere and are not necessarily compatible with the local context.

CABRI: The Progress Review Workshop marks the end of the programme but the beginning of a new phase for the country-teams to take the work forward and continue to address this important issue. What does the team aim to achieve in the coming months/years and how does your department intend to support their future initiatives? 

Mr TCHIMOU: The solutions resulting from the team's research work must be accompanied by a monitoring and evaluation plan, in order to ensure that the actions will be carried out in accordance with what was planned in the basic action plan and to make the necessary corrections. But, above all, the restitution and sharing of this approach are essential. In accordance with Côte d'Ivoire's membership to CABRI, we will support the future initiatives of the team, depending on what appears necessary to do during this new phase.

Team AKWABA of Côte d'Ivoire won the 'Best Presentation' award for the BPFC in Africa 2024/25 for the significant progress that they achieved in tackling a very difficult and politically sensitive problem including the authorisation and acceptance that they acquired through the process and the solutions that they are proposing.