Guinea: Technical Assistance Report-Introduction of Program Budgeting, Financial Reporting, and Budget Risk Management

[Please note this report is only available in French] This technical assistance report presents a comprehensive diagnostic structured around the three core pillars of the capacity development project funded by the EU. The three pillars of the project are: (i) the gradual implementation of program-based budgeting, along with the continued expansion of gender- and climate-responsive budgeting; (ii) the strengthening of financial reporting; and (iii) the management of fiscal risks. For each pillar, it provides an overview of the current situation, a detailed analysis of key issues requiring the authorities’ attention, and targeted recommendations with concrete actions for implementation. In relation to the reform of the budget program implementation, the report examines the necessary preconditions for success and outlines a draft strategy for its gradual and effective rollout. This strategic approach supports the finalization of the Resident Advisor’s terms of reference and informs the multi-year TA work plan, which maps out activities over a two-year horizon. Specific recommendations by pillar are summarized in the report.