Upload complete IMF reports research corpus (part 9)

data/interim/cr-2023-023/figures.jsonl

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+      "title": "REPUBLIC OF MOZAMBIQUE"
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+      "title": "Republic of Mozambique Regaining Control Over Budget Execution"
+    },
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+      "level": 5,
+      "title": "Abbreviations and Acronyms"
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+      "title": "Preface"
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+      "title": "Executive Summary"
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+      "level": 5,
+      "title": "Managing Domestic Arrears"
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+      "level": 5,
+      "title": "Strengthening the Budget Execution Process"
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+      "level": 5,
+      "title": "Optimizing Government Cash"
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+      "level": 5,
+      "title": "Enhancing the Credibility of the Budget"
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+      "page": 42,
+      "level": 5,
+      "title": "PROFESSIONALIZING SPENDING UNITS"
+    },
+    {
+      "page": 45,
+      "level": 5,
+      "title": "Annex 1. Seminar on Budget Control (Main Outcomes)"
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+  "report_id": "cr-2023-025",
+  "title": "Republic of Mozambique: Technical Assistance Report on Strategy for Restoring the Expenditure Chain and Improving Financial Programming",
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+      "level": 1,
+      "title": "REPUBLIC OF MOZAMBIQUE"
+    },
+    {
+      "page": 1,
+      "level": 5,
+      "title": "TECHNICAL ASSISTANCE REPORT — STRATEGY FOR RESTORING THE EXPENDITURE CHAIN AND IMPROVING FINANCIAL PROGRAMMING"
+    },
+    {
+      "page": 2,
+      "level": 1,
+      "title": "MOZAMBIQUE"
+    },
+    {
+      "page": 2,
+      "level": 4,
+      "title": "STRATEGY FOR RESTORING THE EXPENDITURE CHAIN AND IMPROVING FINANCIAL PROGRAMMING"
+    },
+    {
+      "page": 3,
+      "level": 4,
+      "title": "TABLE OF CONTENTS"
+    },
+    {
+      "page": 4,
+      "level": 6,
+      "title": "ABBREVIATIONS AND ACRONYMS"
+    },
+    {
+      "page": 5,
+      "level": 4,
+      "title": "EXECUTIVE SUMMARY"
+    },
+    {
+      "page": 6,
+      "level": 4,
+      "title": "BACKGROUND"
+    },
+    {
+      "page": 7,
+      "level": 4,
+      "title": "OBJECTIVES OF THE STRATEGY AND MAIN FEATURES OF THE"
+    },
+    {
+      "page": 7,
+      "level": 6,
+      "title": "REFORM"
+    },
+    {
+      "page": 11,
+      "level": 1,
+      "title": "REPUBLIC OF MOZAMBIQUE"
+    },
+    {
+      "page": 11,
+      "level": 3,
+      "title": "STRATEGY FOR RESTORING THE EXPENDITURE CHAIN"
+    },
+    {
+      "page": 11,
+      "level": 5,
+      "title": "AND IMPROVING FINANCIAL PROGRAMMING"
+    },
+    {
+      "page": 11,
+      "level": 3,
+      "title": "DRAFT"
+    },
+    {
+      "page": 11,
+      "level": 5,
+      "title": "JUNE 2018"
+    },
+    {
+      "page": 12,
+      "level": 4,
+      "title": "CONTENTS"
+    },
+    {
+      "page": 13,
+      "level": 4,
+      "title": "INTRODUCTION"
+    },
+    {
+      "page": 16,
+      "level": 4,
+      "title": "I. RESTORING A LEGALLY COMPLIANT EXPENDITURE PROCESS"
+    },
+    {
+      "page": 29,
+      "level": 4,
+      "title": "II. IMPROVING FINANCIAL PROGRAMMING"
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data/interim/cr-2023-025/document.md

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+<!-- page: 1 -->
+
+![](assets/figures/cr-2023-025-fig-p0001-001.png)
+
+January 2023
+
+
+
+**IMF Country Report No. 23/25**
+# **REPUBLIC OF MOZAMBIQUE**
+##### **TECHNICAL ASSISTANCE REPORT — STRATEGY FOR** **RESTORING THE EXPENDITURE CHAIN AND** **IMPROVING FINANCIAL PROGRAMMING**
+
+
+
+This technical assistance report on Republic of Mozambique was prepared by a staff
+
+
+
+team of the International Monetary Fund. It is based on the information available at the
+
+
+
+time it was completed in October 2018.
+
+
+
+_**Disclaimer:**_
+_This report was prepared in 2018 and the Republic of Mozambique consented to its_
+_publication in 2023. The report is being published as it was written at the time._
+
+
+Copies of this report are available to the public from
+
+
+
+International Monetary Fund • Publication Services
+
+
+
+PO Box 92780 • Washington, D.C. 20090
+Telephone: (202) 623-7430 • Fax: (202) 623-7201
+E-mail: [publications@imf.org Web:](mailto:publications@imf.org) [http://www.imf.org](http://www.imf.org/)
+
+
+
+Price: $18.00 per printed copy
+
+
+
+**International Monetary Fund**
+
+**Washington, D.C.**
+
+
+
+© 2023 International Monetary Fund
+
+<!-- page: 2 -->
+
+![](assets/figures/cr-2023-025-fig-p0002-002.png)
+
+**OCTOBER**
+**2018**
+
+
+
+![](assets/figures/cr-2023-025-fig-p0002-001.png)
+
+Regional Technical Assistance Center for Southern Africa
+
+International Monetary Fund
+7 [th] Floor, Bramer House, Ebene, Mauritius
+Tel.: +230-401-2500 **-** Fax: +230-468-1618
+
+# **MOZAMBIQUE**
+#### **STRATEGY FOR RESTORING THE EXPENDITURE CHAIN AND** **IMPROVING FINANCIAL PROGRAMMING**
+
+
+**PREPARED BY**
+**JEAN LUC HELIS,** **GREG HORMAN,** **HERBERTO MONTEIRO, AND ESTHER PALACIO**
+
+
+
+![](assets/figures/cr-2023-025-fig-p0002-003.png)
+
+![](assets/figures/cr-2023-025-fig-p0002-004.png)
+
+<!-- page: 3 -->
+
+#### **TABLE OF CONTENTS**
+
+**ABBREVIATIONS AND ACRONYMS** **3**
+
+
+**EXECUTIVE SUMMARY** **4**
+
+**BACKGROUND** **4**
+
+**OBJECTIVES OF THE STRATEGY AND MAIN FEATURES OF THE**
+**REFORM** **6**
+**A. MAIN OBJECTIVES** **6**
+**B. KEY FEATURES OF THE STRATEGY AND ACTION PLAN** **6**
+**C. IMPLEMENTATION RISKS** **9**
+**D. NEXT STEPS** **9**
+
+<!-- page: 4 -->
+
+###### **ABBREVIATIONS AND ACRONYMS**
+
+AFS IMF’s Regional Technical Assistance Center for Southern Africa - AFRITAC
+South
+DNCP        accounting directorate
+FAD Fiscal Affairs Department
+IMF International Monetary Fund
+IT Information technology
+MEF         Ministry of Economy and Finance
+PEFP         Strategic Public Finance Plan
+TA Technical Assistance
+UGE Spending Units
+UGB Beneficiary Management Units
+
+<!-- page: 5 -->
+
+#### **EXECUTIVE SUMMARY**
+
+
+
+**The Government of Mozambique is committed to strengthen its financial programming**
+
+
+
+**procedures in accordance with the Mozambique fiscal law (SISTAFE), and in line with the**
+
+
+
+**Strategic Public Finance Plan (PEFP) of 2016-2019.** The Ministry of Economy and Finance
+
+(MEF) and development partners have agreed on developing, adopting and implementing a
+
+
+
+strategy for the gradual restoration of the expenditure chain, and the improvement of financial
+
+programming techniques and cash management by the National Treasury Directorate (DNT) to
+
+
+
+prevent continued accumulation of arrears.
+
+
+
+**The related draft strategy, developed with the assistance of the mission and attached to**
+
+
+
+**the present report:** (1) takes stock of processes implemented, the IT system(s), and
+
+
+
+stakeholders’ responsibilities and task sharing; (2) describes good practices and main procedures,
+
+
+
+models, tools and methodologies that could be used to implementing the cash planning and
+
+
+
+management, and expenditure control functions; (3) identifies the related capacities that would
+
+need to be strengthened; and (4) presents a few, feasible, and sequenced medium-term actions
+
+
+
+to be undertaken.
+
+
+
+**Restoring the expenditure chain and improving financial programming would imply**
+
+
+
+**coordinating with other ongoing reform processes,** including: (1) improving the credibility of
+
+
+
+the budget; (2) assessing, then gradually clearing, the stock of arrears; [1] (3) expanding the
+
+
+
+Treasury single account system (CUT) coverage; (4) better coordinating cash and debt
+
+
+
+management; and (5) strengthening internal and external control/audit.
+
+
+
+1 A strategy for clearing the stock of public arrears has been recently supported by FAD assistance.
+
+<!-- page: 6 -->
+
+#### **BACKGROUND**
+
+
+
+**The expenditure process is not implemented as legally defined in Mozambique’s fiscal law**
+
+
+
+**(SISTAFE).** Per the SISTAFE, three key stages of expenditure execution (i.e. commitments,
+
+verifications and payment) should be recorded, in due time when they occur, through the
+
+
+
+financial management (e-SISTAFE) system. Accordingly, fiscal reports should be articulated
+
+
+
+around these stages. In fact, transactions are entered late in the system, when cash is available
+
+
+
+per Treasury��s weekly ceilings. Meanwhile, invoices are kept in ad-hoc ledgers, outside the e
+
+
+SISTAFE.
+
+
+
+**Consequently, the government has cumulated large stocks of unreported arrears.** **[2]** Due
+
+
+
+obligations not recorded and not paid, have piled-up, undermining contractors’ trust in the
+
+
+
+government ability to honor its debts, thereby shifting business relations with the private sector
+
+
+
+towards pre-payment requirements. Moreover, spending units lack predictability to efficiently
+
+
+
+execute their budget, while expenditure controls remain weak, and the quality of financial
+
+
+
+information poor.
+
+
+
+**In line with the Strategic Public Finance Plan (PEFP) of 2016-2019, and** **2017 and 2018 FAD**
+
+
+
+**missions’ advice**, [3] **the Government has committed to develop a more pro-active approach**
+
+
+
+**to manage the governments aggregate liquidity.** This approach aims at improving cash
+
+
+
+management, and expenditure control–to ensure that the budget is executed predictably, the
+
+
+
+expenditure chain is restored, and arrear accumulation is fended-off. To this end, the short
+
+
+sighted mechanisms currently used for cash rationing should be complemented with appropriate
+
+
+
+release of commitments and improved annual and in-year cash management plans, and cash
+
+
+
+flows forecasts.
+
+
+
+**Against this background, the Minister requested further TA from the IMF.** The AFRITAC
+
+
+
+South (AFS) [4] mission assisted the authorities in defining a strategy and an action plan to restore
+
+
+
+a legally compliant expenditure process, and to improve financial programming. The mission also
+
+
+
+2 The March 2018 FAD mission received preliminary data of supplier arrears for the central government estimated
+at 29.8 million Meticais (MT) as of 2016, close to 5 percent of GDP. The Government has already validated and
+started clearing the arrears to utilities (at least MT 2.9 billion in 2018).
+
+3 “Republic of Mozambique: Regaining Control Over Budget Execution”, Benoit Taiclet, Laura Doherty, Gregory
+Horman, Armando Manuel, and Esther Palacio (December 2017); “Republic of Mozambique: Managing Public
+Arrears”, Armando Manuel (February 2018).
+
+
+
+4AFS provides TA and training to Angola, Botswana, Comoros, Lesotho, Madagascar, Mauritius, Mozambique,
+
+
+
+Namibia, Seychelles, South Africa, Swaziland, Zambia, and Zimbabwe. AFS donors are the European Union, the
+
+
+
+United Kingdom, Switzerland, Germany, China, Mauritius, Netherlands, European Investment Bank and Australia.
+
+<!-- page: 7 -->
+
+participated in workshops on financial programming, and meetings with the authorities and
+
+relevant donors to discuss and agree on the strategy and facilitate TA coordination.
+#### **OBJECTIVES OF THE STRATEGY AND MAIN FEATURES OF THE**
+###### **REFORM**
+
+**A.** **Main Objectives**
+
+
+
+**The Draft Strategy (attached), prepared by the mission for restoring the expenditure chain**
+
+**and improving financial programming:**
+
+- Takes stock of the current processes, IT system(s), and stakeholders’ responsibilities and task
+
+sharing related to financial programming and expenditure control;
+
+- Describes good practices and main procedures, models, tools and methodologies that could
+
+
+
+be used to implementing the new cash planning and management, and expenditure control
+
+
+
+functions;
+
+
+
+
+- Identifies the related capacities that would need to be strengthened; and
+
+- Presents a few, feasible, and sequenced medium-term actions to be undertaken.
+
+**B.** **Key features of the strategy and action plan**
+
+
+
+**Restoring the expenditure chain and improving financial programming should be**
+
+
+
+**considered as medium/long term reforms.** it would take several years to effectively develop
+
+these functions, and the mission recommends a gradual approach with the following phases:
+
+- **Phase I.** What should be done by end 2018 to start implementing some priority actions in
+
+the context of the 2019 budget implementation?
+
+
+
+
+- **Phase I.** What should be done by end 2018 to start implementing some priority actions in
+
+
+
+
+- **Phase II.** What could be done in 2019 to support the implementation of key sub-reforms?
+
+- **Phase III.** What could be develop and implemented in the medium/long term?
+
+
+The strategy and action plan have been developed accordingly. Key actions for 2018 and 2019
+
+are presented in the boxes 1 and 2 below.
+
+
+**Implementing the strategy would imply:**
+
+- A more efficient use of e-SISTAFE (MEX [5] and MPE [6] in particular);
+
+
+5 _MEX: Modulo de Execução Orçamental (do e-SISTAFE) -_ Budget Execution Module (of e-SISTAFE).
+
+6 _MPE: Modulo de Administracao do Patrimonio do Estado –_ Public Procurement and State Assets Management
+Module of (e-SISTAFE).
+
+<!-- page: 8 -->
+
+- Quarterly release of budget allocations/commitments versus current release of funds;
+
+- Financial programming for payment of expenditures when they should occur versus current
+
+financial programming to control budget execution (cash rationing); and
+
+- A different role for the treasury: pro-active manager of government liquidity.
+
+**Box 1: Illustrative list of tasks to complete Phase I (by end 2018)**
+
+_**General**_
+
+- Adopt the strategy and action plan to restore the expenditure chain and to improve
+financial programming.
+
+_**Expenditure Control Function**_
+
+- **Action 1:** Issue the decree to instore the apportionment phase, and to make real-time
+recording of commitment and verification of expenditures mandatory for all units
+operating within the e-SISTAFE.
+
+- **Action 2** : Make the necessary changes in e-SISTAFE (MEX) to support the revised
+expenditure process.
+
+- **Action 3** : Start the training on revised budget execution processes.
+
+- **Action 4** : Make mandatory the commitment note issued by e-SISTAFE and inform
+suppliers.
+
+_**Financial Programming Function**_
+
+- **Action 1** : Prepare a circular (or other guidance note) describing the new approach to
+financial programming and outlining the responsibilities of the Treasury, other units of
+the Ministry of Economy and Finance (MEF), and spending units (UGEs).
+
+- **Action 2** : Develop a uniform template for collecting cash flow forecasts from UGEs for
+goods, services, and capital spending.
+
+- **Action 3:** Develop an Excel-based cash planning model for compiling top-down
+estimates prepared by the Treasury and bottom-up estimates supplied by UGEs.
+
+- **Action 4:** Develop reports for analyzing variances between cash flow forecasts and actual
+outturns.
+
+- **Action 5:** Develop any necessary report-generation or data-extraction functionality in eSISTAFE to support the new approach to financial programming.
+
+Source: Mission
+
+
+**Against this background, priority actions (to be implemented in the context of the 2019**
+
+**budget) would include:**
+
+- An appropriate release of commitments by category of expenditure;
+
+<!-- page: 9 -->
+
+- A restored expenditure process:
+
+
+
+
+`o` Commitment supported by adequate reservation of budget appropriation (commitment
+
+
+
+note - _Nota de Cabimentação_ );
+
+
+
+
+`o` Verification supported by a certification of good/service delivery (liquidation note - _Nota_
+
+
+
+_de Liquidação_ );
+
+
+
+
+`o` Payment supported by legally compliant commitment and verification (payment order
+
+
+
+note - _Ordem de Pagamento_ );
+
+
+
+
+- A more dynamic cash flow forecasting focusing on the largest and most problematic cash
+
+
+
+flows;
+
+
+
+
+- The related legal and regulatory framework reviewed and adopted (diplomas; circulars;
+
+manuals); and
+
+- Strengthened capacities (MEF, spending units, suppliers, etc.).
+
+
+**Box 2: Illustrative list of tasks to complete Phase II (2019)**
+
+_**Expenditure Control Function**_
+
+- **Action 5:** Set quarterly allotments/ceilings for commitments for the implementation of
+the 2019 budget.
+
+- **Action 6:** Set quarterly allotments/ceilings for commitments for the implementation of
+the 2019 budget.
+
+- **Action 7:** UGEs record verifications in e-SISTAFE upon receiving suppliers' invoices, per
+legal provisions set in SISTAFE Law.
+
+- **Action 8:** Strengthen internal audit to control that expenditure chain is effectively
+restored.
+
+- **Action 9:** Implement commitment control pilots in some provinces.
+
+- **Action 10:** Revise the budget execution manual to restore the expenditure chain as
+legally defined in SISTAFE law.
+
+- **Action 11:** Continue to develop MPE and extend its use.
+
+_**Financial Programming Function**_
+
+- **Action 6** : Train UGEs in preparing cash flow estimates.
+
+- **Action 7:** Train the Treasury in preparing cash flow estimates and in operationalizing the
+new approach to financial programming.
+
+- **Action 8:** Progressively roll out the new approach to financial programming.
+
+Source: Mission
+
+<!-- page: 10 -->
+
+**C.** **Implementation risks**
+
+
+
+**Managing the reform.** Reforms will need time, constant efforts, and strong commitment and
+
+
+
+ownership from the authorities, to be effectively implemented. Communicating to the private
+
+sector is important to bring the awareness on how important financial programming and the
+
+
+
+effective control of public expenditure is. The restoration of the expenditure phases, and the
+
+development of the new financial programming function, will also require extensive capacity
+
+
+
+development.
+
+
+
+**Implementing the Reform.** The implementation of the reform should be progressive. While the
+
+chain of the expenditure is being reestablished in the system, information on commitments and
+
+
+
+verifications should be manually submitted by the UGBs to the accounting directorate (DNCP)
+
+
+
+and reported in fiscal reports.
+
+
+
+**D.** **Next steps**
+
+
+
+**The Draft Strategy is also expected to guide the complementary TA support** **from DFID** that
+
+
+
+has been planned on financial programming and expenditure control in furtherance of the Fiscal
+
+
+
+Affairs Department (FAD) and AFRITAC South (AFS) advice.
+
+
+
+**DFID has proposed to coordinate their support with FAD and AFS, using the same experts.**
+
+
+
+Further discussions would be needed to review, after this mission, the initial TOR to be fully
+
+
+
+consistent with the new framework, and with relevant coverage and timeframe.
+
+<!-- page: 11 -->
+
+# **REPUBLIC OF MOZAMBIQUE**
+
+### **STRATEGY FOR RESTORING THE EXPENDITURE CHAIN**
+##### **AND IMPROVING FINANCIAL PROGRAMMING**
+
+### **DRAFT**
+
+##### **JUNE 2018**
+
+<!-- page: 12 -->
+
+2
+
+#### **CONTENTS**
+
+
+**INTRODUCTION** 3
+
+A. Background 3
+
+B. Objectives of the strategy 4
+
+C. Related reforms and conditions 5
+
+**I. RESTORING A LEGALLY COMPLIANT EXPENDITURE PROCESS** 6
+
+A. Main features of an efficient expenditure process and control 6
+
+B. Main issues in Mozambique 7
+
+C. Addressing the main issues 8
+
+D. Specific IFMIS issues and proposals for enhancement 16
+
+E. Strengthening capacities 16
+
+F. Action plan for restoring the expenditure chain 17
+
+**II. IMPROVING FINANCIAL PROGRAMMING** 19
+
+A. Objectives of financial programming 19
+
+B. Main issues in Mozambique 19
+
+C. Defining the new process 20
+
+D. Specific IFMIS issues and proposals for enhancement 24
+
+E. Strengthening capacities 24
+
+F. Action plan for improving financial programming 24
+
+<!-- page: 13 -->
+
+3
+
+
+#### **INTRODUCTION**
+
+**A.** **Background**
+
+
+
+**1.** **Law No. 09/2002 of 12 February, led to the creation of the State Financial**
+
+
+
+**Administration System (SISTAFE).** Subsequently, decree No. 23/2004 of 20 August established
+
+
+
+and harmonized the rules and procedures for the programming, management, execution and
+
+
+
+control of the public treasury of Mozambique.
+
+
+
+**2.** **The financial programming envisaged in the legislation is yet to be fully**
+
+
+
+**implemented.** This is mainly due to the process of cash rationing implemented in 2013.
+
+
+
+Practically, Spending Units (UGE) and Beneficiary Management Units (UGB) send the Annual
+
+
+
+Treasury Plan disaggregated by month and by economic classification budget headings manually
+
+
+
+to the Directorate of National Treasury (DNT) or the corresponding Provincial Directorate of
+
+
+
+Economy and Finance (DPEF) at the beginning of each fiscal year. The Plan can then be adjusted
+
+
+
+throughout the fiscal year based on execution rates, changes in budget appropriations or new
+
+
+
+budget entries.
+
+
+
+**3.** **In addition to this, UGEs submit monthly budget requests at the beginning of each**
+
+
+
+**month, indicating the disbursement periods per week.** At the beginning of each week, the
+
+DNT releases commitment controls and financial quotas for the week based on these requests
+
+and available resources. In practice, the release of these limits at the same time and with short
+
+
+
+notice creates an incentive for the UGEs to execute the three phases of expenditure
+
+
+
+(Commitments, Verifications or Settlements and Payments) almost simultaneously, thereby failing
+
+
+
+to comply with the procedures defined in the legislation.
+
+
+
+**4.** **Financial programming, as defined in the legislation, ensures greater efficiency in**
+
+
+
+**the execution of public expenditure and should therefore be one of the main instruments**
+
+
+
+**guiding the execution of the State Budget.** To strengthen financial programming as defined in
+
+
+
+the legislation (articles 79 to 81 of the SISTAFE Regulation) it is necessary to define mechanisms
+
+
+
+which quantify financial flows from DNT over a given period. These should be quantified and
+
+
+
+established in line with existing revenue forecasts, budgetary constraints, expenditure forecasts,
+
+
+
+the financing outlook as well as the outturn trend for the fiscal year.
+
+
+
+**5.** **Recent country-evaluations have shown that expenditure process and financial**
+**programming in Mozambique is yet to become fully compliant with existing legislation**
+**and does not follow internationally recommended standards.** This, in turn, limits the DNT’s
+ability to predict expenditure in the budget execution process. This has also led to UGEs not
+registering the phases of expenditure at the moment of occurrence, leading to delays in public
+payments to suppliers of goods and services. This has led UGEs to accumulate arrears.
+
+<!-- page: 14 -->
+
+4
+
+
+
+**B.** **Objectives of the strategy**
+
+
+
+**6.** **The Government of Mozambique is committed to strengthen its financial**
+
+
+
+**programming procedures in accordance with the Mozambique fiscal law (SISTAFE), and in**
+
+
+
+**line with the Strategic Public Finance Plan (PEFP) of 2016-2019.** The Ministry of Economy
+
+
+
+and Finance (MEF) and development partners have agreed on a strategy for the gradual
+
+
+
+restoration of the expenditure chain, and the improvement of financial programming techniques
+
+
+
+and cash management by the DNT to prevent continued accumulation of arrears.
+
+
+
+**7.** **The strategy defines the conditions for developing and implementing the cash**
+
+**planning and management, and expenditure control functions.** The strategy
+
+
+
+
+- Takes stock of processes implemented, the IT system(s), and stakeholders’ responsibilities
+
+and task sharing
+
+
+
+
+- Describes good practices and main procedures, models, tools and methodologies that
+
+
+
+could be used to implementing the cash planning and management, and expenditure
+
+
+
+control functions
+
+
+
+
+- Identifies the related capacities that would need to be strengthened
+
+- Presents a few, feasible, and sequenced medium-term actions to be undertaken
+
+
+
+**8.** **The strategy is also expected to guide the complementary technical assistance (TA)**
+
+
+
+**support from DFID and other partners that has been planned on financial programming**
+
+**and expenditure control in furtherance of FAD and AFS advice.** The TA should support the
+
+
+
+MEF, particularly the DNT and the Centre for the Development of Public Finance Systems
+
+
+
+(CEDSIF) [7] . The TA should also assist UGEs and other relevant Directorates such as the National
+
+
+
+Plan and Budget Directorate (DNPO), the National Directorate of Public Accounting (DNCP), and
+
+
+
+the Finance General Inspection (IGF) when necessary.
+
+
+
+**9.** **The strategy is organized in two parts** :
+
+
+- **Part I:** Restoring a legally compliant expenditure process
+
+
+- **Part II:** Improving financial programming
+
+
+7 Also in charge of coordinating PFM reforms.
+
+<!-- page: 15 -->
+
+5
+
+
+**C.** **Related reforms and conditions**
+
+**10.** **Restoring the expenditure chain and improving financial programming will need to**
+**be coordinated and integrated with other ongoing reform processes.** While not covered by
+this strategy, other critical reforms should be implemented in parallel:
+
+- **Improving the credibility of the budget.** Although forecasts of macro-aggregates have
+improved, there is a need to enhance the credibility of the budget. This can be done
+through a more transparent process and efficient techniques for budget preparation.
+
+- **Urgently assessing, then gradually clearing, the stock of arrears.** [8] Based on other
+countries’ experience, the government should rapidly take stock of and validate
+legitimate suppliers’ claims. This will send a positive signal to creditors and raise officials’
+awareness on the need to comply with budget ceilings and expenditure processes.
+Clearing these arrears will come afterward, with creditors’ agreements on clearance
+modalities (including discounts
+
+- **Continued expansion of CUT coverage.** The process to identify inactive accounts then
+close them, and to roll-out of the e-SISTAFE to extend the use of the CUT, have to be
+continued.
+
+- **Stronger coordination of cash and debt management.** The capacity of domestic
+market to accommodate a more variable profile of treasury bill issuance and/or
+maintenance of a larger cash buffer within the CUT should be strengthened to absorb
+temporary shocks.
+
+- **A shorter “policy-reaction lag”** for determining which policy actions (i.e., tolerate a
+higher deficit, reduce low-priority expenditure, undertake revenue measures) need to be
+taken by fiscal authorities when cash flow shocks are likely to be permanent and not
+temporary.
+
+
+- **Strengthened internal and external controls and audits.** The IGF and the
+Administrative Court (TA) have a crucial role to help restoring the expenditure chain and
+improving financial programing, through the implementation of the accountability and
+sanctions framework.
+
+
+8 A strategy to clear and prevent arrears was recently developed by the Government with TA support from FAD,
+
+and is partially being implemented.
+
+<!-- page: 16 -->
+
+6
+
+#### **I. RESTORING A LEGALLY COMPLIANT EXPENDITURE PROCESS**
+
+**A.** **Main features of an efficient expenditure process and control**
+
+
+
+**11.** **The objective of expenditure control is to ensure that public resources are spent as**
+
+
+
+**intended, within authorized limits, and following sound financial management principles.**
+
+
+
+The role of an expenditure control system is to ensure that the level and allocation of
+
+
+
+government expenditure reflect the will of the legislature as voted for in the budget. Expenditure
+
+
+
+controls should also reflect sound financial management principles, ensuring that public
+
+
+
+resources are utilized efficiently, incurred obligations are cleared in a timely manner,
+
+
+
+abuse/misappropriation of public money is prevented or sanctioned, and private actors compete
+
+
+
+on a level playing field for government contracts.
+
+
+
+**12.** **To ensure these objectives are met, government expenditures typically go through**
+**seven stages between authorization by the legislature and payment to the final beneficiary**
+(Figure 1). Of these seven stages, three have a direct impact on government’s obligations and
+debt, and should be recorded separately to ensure the predictability of, allow control over
+expenses, and for fiscal reporting and financial programming purposes: (1) commitments made,
+yet to be settled; (2) verifications recorded yet to be paid (i.e. the expenditure float); and (3)
+payments made (cash basis budget execution).
+
+
+
+**13.** **The Mozambique fiscal law** **[9]** **identifies these three stages of the expenditure**
+
+
+
+**execution**, that must happen separately from other stages of expenditure, and demands fiscal
+
+
+
+reporting be based on commitments. These legal provisions are practically not implemented.
+
+
+
+9 Law N. 9/2002 of 12 of February, on Public Financial Management System (SISTAFE), Article 30 on expenditure
+process.
+
+<!-- page: 17 -->
+
+7
+
+
+**Figure 1. Seven key stages of the expenditure chain**
+
+
+
+![](assets/figures/cr-2023-025-fig-p0017-001.png)
+
+**14.** **Due to cash rationing, the Treasury has set a system by which transactions are**
+
+
+
+**entered in the system as they mature for payment, not when the individual stages happen.**
+
+
+
+Practically, the spending units (UGEs) keep invoices and contracts in ad hoc ledgers, out of e
+SISTAFE. Then they operate spending by the sole amount of transactions complying with the
+
+
+
+weekly cash ceiling set by the Treasury. [10] Since request for limits are send only after invoices are
+
+received, the risk of accumulating arrears is very high (if not inevitable). All steps of expenditure
+
+
+
+are generally recorded within one week [11] as follows: commitments and verifications are recorded
+
+
+
+in e-SISTAFE simultaneously; and payments are made within four days, e.g. the time lapse the
+
+
+
+Treasury needs to execute the disbursements.
+
+
+
+10 The Treasury formally releases a “ _Limite de Cabimentacao_ ” (limit for commitment) to the UGE. This limit
+
+corresponds to available cash to be spent during a time slot of one week and is announced at the beginning of
+each week, based on the monthly requests received from UGEs.
+
+11 Source: e-SISTAFE database provided by CEDSIF.
+
+<!-- page: 18 -->
+
+8
+
+
+
+**15.** **Squeezing expenditure phases into such a short time lapse, also denies capturing**
+
+
+
+**commitments and invoices when they occur.** It encourages the neglection of critical
+
+
+
+documents such as contracts, receipts and invoices that are put on the back burner until the last
+
+
+
+moment when transactions are done. Therefore, fiscal reporting in Mozambique is incomplete
+
+
+
+and does not provide a fair reflection on government obligations. Decisions on fiscal policies are
+
+
+
+poorly informed in the lack of accurate data on real execution process.
+
+
+
+**16.** **Commitment control is loose or inexistent.** Complying with Mozambique’s legal
+
+
+
+framework, investment contracts shall be submitted by UGEs to the supreme audit court (TA) for
+
+
+
+a control on procedural regularity, not budget compliance. Prior the TA’s control, the Treasury
+
+should conduct a preliminary control on commitments ( _pre-cabimento_ ). In practice, the ceiling
+
+
+
+issued by the Treasury is not binding the purchasing UGE, and does not prevent them from over
+
+
+
+purchasing more than their budget. Most commitments are not controlled upstream, and the
+
+
+
+financial sustainability of spending units’ procurement is not ensured.
+
+
+
+**C.** **Addressing the main issues**
+
+**Adequate release of appropriations: restore the apportionment phase**
+
+
+
+**17.** **A clear differentiation should be made between the role of the budget release and**
+
+
+
+**cash release.** Extending time horizons on budget releases enables compliant and timely
+
+
+
+recording of commitment and facilitate budget implementation; while cash release means that
+
+
+
+cash is available at the right place at the right time to facilitate payment.
+
+
+
+**18.** **For goods and services, the UGEs should be given commitment ceilings/allotments**
+
+
+
+**sufficiently in advance to improve the quality of public expenditure management**
+
+
+
+**downstream.** This would provide the following improvements: (1) the UGEs would have
+
+
+
+sufficient room to enable records of commitment and verification stages; (2) the process of
+
+
+
+programming can be implemented interactively, starting with the submission of financial needs
+
+
+
+of funds by the UGEs to the Treasury and with accurate information on real commitments and
+
+
+
+verifications; and (3) the Treasury would gain critical information to consolidate a quarterly cash
+
+
+
+plan.
+
+
+
+**19.** **Hereinafter, the quarterly apportionment/commitments ceilings could be made on**
+
+
+
+**a quarterly basis, based on revenue forecasts.** It could represent 25 percent of the annual
+
+
+
+appropriation, or less if the MEF would prefer a more conservative release of commitment in case
+
+
+
+revenue collections fall short of estimates (e.g. based on 90 percent of revenue collections). In
+
+
+
+some special cases, such as the consumption of public utility services and the execution of
+
+
+
+medium- or long-term leasing contracts, the apportionment could be annual, in order to sign the
+
+
+
+contract (commitment), with monthly/quarterly payments based on invoices.
+
+<!-- page: 19 -->
+
+9
+
+
+
+**20.** **For the other categories of expenditures, the apportionment could be made in the**
+
+**system by the Budget Department following a top-down approach:**
+
+- For **payroll expenses and social contributions**, the apportionment could be done
+annually, quarterly of monthly and correspond to the amount of the compensations,
+subsidies and contributions owed during the period of reference.
+
+
+- In relation to **debt servicing**, the apportionment could be done annually based on the
+schedule of reimbursement prepared by the Public Debt Management Department.
+
+
+- For **spending related to capital projects**, apportionment is in general annual in
+accordance with the contract (multiyear and annual legal commitments).
+
+
+- For **transfers**, the commitment ceilings would depend on the nature of the transfer
+(defined by law, regulation, and/or policy decisions by the government): for example,
+quarterly for study scholarships, in accordance with specific schedules for transfers to
+local governments, state-owned enterprises (SOE) or public entities, or based on specific
+contracts.
+
+
+**21.** **The implications for e-SISTAFE would be to separate budget release from cash**
+**release** and extend the time horizon for budget releases: quarterly for ongoing/continuing
+expenditure, and longer for contracts and other specific items.
+
+
+**A more efficient use of the existing functionalities of e-SISTAFE**
+
+**22.** **The budget is executed through the public sector financial management system (e-**
+
+
+
+**SISTAFE), which has been developed to cover the main stages of the expenditure.** **[12]** The e
+
+
+SISTAFE and its Budget Execution Module (MEX) are robust enough to record all transactions
+
+
+
+made by the UGEs when they occur. It records different phases in the expenditure workflow
+
+
+
+including commitments, verifications and payments.
+
+
+
+**23.** **E-SISTAFE is being upgraded with the progressive implementation of the public**
+
+
+
+**procurement and asset management module** (MPE) _._ This functionality should strengthen
+
+
+
+public procurement management and ensure budget allocations/allotments exist and are
+
+
+
+reserved before launching the public tender (adding a pre-commitment stage). The module
+
+
+
+should also improve the:
+
+
+
+12 The SISTAFE is the financial administration framework of the State, composed by five subsystems: (1) State
+
+Budget Subsystem (SOE); (2) Public Accounting Subsystem (SCP); (3) Public Treasury Subsystem (STP); (4) State
+Asset Subsystem (SPE); and (5) Internal Control Subsystem (SCI). This framework is supported by an integrated
+financial management information system called e-SISTAFE, composed by several modules. Some of these
+modules, such as the Budget Preparation Module (MEO, _Modulo de Elaboração do Orçamento_ ) and the Budget
+Execution Module (MEX, _Modulo de Execução Orçamental_ ) are operational, and some are still being developed,
+such as the State Assets Module (MPE, _Modulo do Patrimonio do Estado_ ).
+
+<!-- page: 20 -->
+
+10
+
+
+- _**Control of procurement,**_ to obtain high quality goods and services at a competitive
+price; to provide a fair opportunity for all bidders to compete for government contracts,
+and to get good value for money and to minimize risks of corruption and patronage.
+
+
+- **Verification of goods and services (and public works) and accounting control**
+involving: (1) verification of the goods and/or services delivered by a supplier to ensure
+that these and/or public works conform to the specified quality and quantity; (2) a
+calculation of the liability incurred by the government to the supplier; (3) the prevention,
+identification and mitigation of arrears; and (3) the proper recording of State assets.
+
+
+
+**24.** **The interfaced functionalities of the budget preparation module (MEO),** **MEX and**
+
+
+
+**MPE should allow in the medium-term to cover all phases of budget execution from**
+
+
+
+**allotment of funds to payments** (as presented in Figures 2 and Table 1). However, there is no
+
+
+
+need to wait to complete the current pilot of the MPE to include public works and to roll-it
+
+
+
+throughout the country during the next two years. [13] The functionalities of MEX could be used to
+
+
+
+record on real time all commitments and verifications with the 2019 budget implementation.
+
+
+
+**Enforcing the commitment note**
+
+
+
+**25.** **A feature of e-SISTAFE is the possibility to issue a “commitment note”** **(** _**Nota de**_
+
+
+
+_**Cabimentação**_ **).** Designed to increase suppliers’ confidence, the commitment note is an official
+
+statement which may be printed out from e-SISTAFE and sent to suppliers to confirm that has or
+
+
+
+will have resources to pay what is ordered, when the obligation to pay become due.
+
+
+
+**26.** **But the way the commitment note has been used has not allowed to monitor**
+
+
+
+**commitments.** If it was issued at the date of the purchase order, and if the latter was registered
+
+
+
+in e-SISTAFE, it would be a valid source of information to monitor budget execution. However,
+
+
+
+this note can be generated only when a commitment is registered in e-SISTAFE and, so far,
+
+
+
+purchase orders are issued outside e-SISTAFE. As a result, the “ _Nota de Cabimentação_ ” has not
+
+
+
+brought added value to the control of budget execution, and is not trusted by suppliers as a
+
+
+
+future obligation of the State to pay them, subject to the fulfillment of the contract of service
+
+
+
+delivery.
+
+
+
+13 In 2017, MPE was implemented as a pilot test in CEDSIF, National Directorates of the Ministry of Finance,
+
+ministries of Education and Health. The full roll-out of MPE for all ministries/departments is expected for 2020.
+
+<!-- page: 21 -->
+
+11
+
+
+**Figure 2. Budget execution process in e-SISTAFE for goods, services, and public works**
+
+
+
+![](assets/figures/cr-2023-025-fig-p0021-001.png)
+
+**27.** **Issuing and enforcing compliant "Nota de Cabimentação" should be one of the**
+
+**main features in restoring the expenditure cycle and control.** It should be the only valid
+
+
+
+document confirming that: (1) the purchase has strictly respected the first phases of the
+
+
+
+expenditure process (phases 1 to 4); (2) the supplier has the obligation to deliver in due time the
+
+good and services in accordance with the contract (phase 5); then (3) Government will pay in due
+
+
+
+time what has been delivered (phases 5 and 6) The supply of goods or services outside the
+
+
+
+normal procedure should be prohibited. Internal and external audits from the IGF and the TA
+
+
+
+should verify compliance with these procedures and apply sanctions when necessary.
+
+
+
+**A strict and limited use of advances and operating accounts**
+
+
+
+**28.** **The SISTAFE Law authorizes the processing of expenditure under cash advance**
+
+
+
+**arrangements**, called an operating fund, to pay for expenditure in small amounts and for which
+
+compliance with the normal way of processing expenditure has been waived (Article 30.2). These
+
+expenditures are by nature limited, and the conditions for their implementation should be strictly
+
+
+
+defined. Box 1 presents good practices for managing cash advances and related operating
+
+
+
+accounts, in the case of Mozambique.
+
+
+
+**29.** **However, advance payments to suppliers have become the general practice at**
+**provincial and district levels** . Suppliers are reluctant to deliver goods and services prior to
+receiving payment, to avoid the risk of incurring into arrears. Private sector outside the capital
+
+<!-- page: 22 -->
+
+12
+
+
+usually has limit liquidity and does not have the capacity to finance the government. The recent
+increase in the government stock of arrears has contributed to shifting business relations
+towards pre-payment requirements.
+
+
+**Box 1. Recommendations for managing cash advances and related operating funds**
+
+**Establishment and ceiling of operating funds**
+
+The Treasury shall have the sole authority to approve the establishment of operating funds of any ministries,
+departments, and agencies, and shall set a ceiling on the amount of each standing operating account.
+
+**Advance to an operating fund**
+
+No advance shall be given to replenish an operating fund, unless all the utilized amount has been acquitted in
+accordance with regulations; the UGEs shall request an advance to create or replenish a standing operating fund
+through the e-SISTAFE.
+
+The UGE shall, through e-SISTAFE: (a) record a commitment of expenditure, the amount of which is equal to the
+advance to the standing operating fund; (b) generate and approve a payment voucher; (c) send a bank
+instruction to make electronic fund transfer to a bank account opened for the operating fund; and (d) record the
+amount of the advance as an asset.
+
+**Advance payment to supplier**
+
+An advance payment for goods and services and public works of an UGE may be made only when all the
+following conditions are met: (a) the advance payment is required by a written public contract within a
+percentage of a total price to be paid under the contract; (b) a supplier or contractor has obtained from a
+financial institution a guarantee on payments of damages to the Government in case of its non-performance of
+contractual obligations; and (c) the term of the guarantee covers the entire contract period.
+
+The UGE shall verify the validity, legality, and accuracy of an advance payment for goods and services and civil
+works before recording the commitment through the e-SISTAFE.
+
+When recording the commitment, the UGE shall verify whether the requested advance payment is within the
+commitment control limit, and through e-SISTAFE, (a) record a commitment of expenditure, the amount of which
+is equal to the advance payment; (b) generate and approve the payment voucher and make the payments; and
+(c) record the amount of the advance payment as an asset.
+
+The UGE shall verify the delivery of goods and services, the completion of civil works, or the satisfaction of any
+other contractual terms before acquitting the advance payments and recording the same amount of expenditure
+through e-SISTAFE.
+
+The consolidated annual accounts shall include a list of outstanding advance payments for goods and services
+and civil works with the breakdown to each supplier, contractor, and project.
+
+Source: Mission
+
+
+**A different role for the National Treasury**
+
+
+
+**30.** **With the revised process for expenditure, the role of the National Treasury in**
+
+
+
+**Mozambique would change.** Because of the centralized and time-consuming cash rationing
+
+
+
+system managed by the Treasury, the latter is overloaded and cannot focus on its core functions.
+
+
+
+Revised core functions for the Treasury could be as follows:
+
+<!-- page: 23 -->
+
+13
+
+
+- **Financial planning and cash flows forecasting** : ensure that cash outflows are
+compatible with cash inflows and to prepare borrowing plans.
+
+- **Compliance control to cash advances and related operating funds** : including the
+approval of advance ceilings and the oversight of cash advances and related operating
+funds.
+
+- **Cash management** : controlling spending in the aggregate, implementing the budget
+efficiently, minimizing of the cost of government borrowing, and maximizing the
+opportunity cost of resources.
+
+- **Public debt** : manage the Government borrowing to finance the fiscal deficit.
+
+- **Management and oversight of the Government bank accounts (CUT system)** :
+supervising all central government bank accounts, including any extrabudgetary funds.
+
+- **Administration of foreign grants and counterpart funds** from international aid.
+
+- **Government financial assets management** : consisting of shares in enterprises, loans
+granted by the government, payments of guarantees not honored by debtors,
+preparation of consolidated financial statements for State Own Enterprises (SOE), etc.
+
+
+**Main features of the reviewed expenditure process and control**
+
+**31.** **The main features of the revised process and related flows of information would be**
+**as presented below (Table 1).**
+
+<!-- page: 24 -->
+
+**Table 1. Main features of the revised expenditure process**
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+|Stage|Action|Responsibility|Flows of Information|
+|---|---|---|---|
+|**1.**<br>**Authorization**|• Government prepares and submits the budget for legislative<br>approval based on a realistic medium-term fiscal framework<br>or annual budget projections. Government has<br>comprehensive assessment of fiscal risks.<br>• Contingency provisions are used to accommodate<br>unplanned, unavoidable, and unforeseen expenditures.<br>• Budget reflects expenditure commitments carried forward<br>from prior years.|Budget<br>Directorate of<br>the MEF|Finance Law approved by Parliament, and**detailed**<br>**appropriations** downloaded in MEO and MEX|
+|**2.**<br>**Apportionment**|• Spending authority is apportioned for specific periods|Budget<br>Directorate of<br>the MEF|**Annual or quarterly**<br>**allotments/warrants/commitment ceilings** <br>downloaded in MEX|
+|**3. Reservation**|• Funds (part of a budget allocation) are blocked for a specific<br>expense|UGEs|In accordance with the authorized allotment, and<br>based on**quarterly/monthly**<br>**procurement/expenditure plans**, UGEs prepare a<br>**requisition** to reserve the funds during the tendering<br>process compliant with Contractors and Suppliers List<br>(CEF) - Catalog of Goods and Services (CBS) - and<br>Reference Prices (PRF).|
+|**4. Expenditure**<br>**commitment**|• Legal right to acquire goods or services is made with the<br>issuance of a purchase order or contract and commitments<br>are recorded at this stage for all types of expenditures.<br>• Monitoring and control mechanisms cover all budgetary and<br>extra-budgetary funds for the public sector.|UGEs<br>|The specificities of**the purchase order/contract** are<br>recorded in MEX. Commitment approval linked to<br>reservations.<br>The UGE controls the regularity of the commitment<br>and issues through MEX a**commitment note** to the<br>supplier. The commitment note must be annexed to<br>the contract that is submitted to the TA for approval.<br>Thus, the commitment in e-SISTAFE is recorded before<br>the contract enters into force.|
+
+<!-- page: 25 -->
+
+15
+
+
+
+
+
+
+
+
+
+
+
+
+|Stage|Action|Responsibility|Flows of Information|
+|---|---|---|---|
+|**5. Expenditure**<br>**verification**<br>**(liquidation)**|• Work is completed, goods and services are delivered, and the<br>invoice is received.<br>• The liability arises when the third party satisfies contractual<br>obligations. The invoice becomes an obligation, and the<br>payment due date is registered in the accounting system.<br>• Payment orders issued only after documented verification.|UGEs<br>|**A certification of goods delivery/service rendered** is<br>prepared and signed by the UGE, and recorded in MEX<br>with**the invoices** as supporting document.<br>Issuance of**a liquidation note** (_Nota de Liquidação_) <br>through the system (MEX).<br>Monitoring by the Treasury of overdue<br>verification/payables (**reports**).|
+|**6. Financial**<br>**needs**|• UGE sends quarter/monthly financial requests to the Treasury<br>through e-SISTAFE, indicating for each period, the forecast of<br>cash inflows needed to attend its commitments.|UGEs<br>Treasury|**Update of financial requests** (_Requisicao de_<br>_Necesidades Financeiras_) <br>Treasury approves UGEs financial ceilings for payment,<br>per aggregate economic classifiers.|
+|**7. Payment**<br>|• Payment is made by the UGE and recorded in the accounting<br>system, removing the liability.<br>• UGE processes orders and issues checks or electronic<br>transfers.<br>• Payment due date is known, and available funds are in<br>government bank accounts on the due date.<br>• Checks are cashed/electronic transfers made expeditiously in<br>favor of the creditor.|UGEs<br>Treasury<br>IGF<br>UGEAs|Issuance of a**payment order note** (_Ordem de_<br>_Pagamento_) on due dates.<br>Treasury performs**regular bank reconciliations, cash**<br>**planning and management and arrears tracking**<br>**and management** (regular reporting/monitoring of<br>overdue payments).<br>IGF performs audits and controls of regularity to<br>ensure that the payment is supported by legally<br>compliant commitment and verification.<br>Assets are recorded in MPE (**inventory**) by sector<br>procurement units (UGEAs).|
+
+<!-- page: 26 -->
+
+**D.** **Specific IFMIS issues and proposals for enhancement**
+
+
+
+**32.** **A more efficient use of e-SISTAFE to restore the expenditure chain and improve**
+
+
+
+**financial programming.** MEX should be upgraded to allow the allotment and requisition phases
+
+
+
+in particular.
+
+
+
+**E.** **Strengthening capacities**
+
+
+
+**33.** **The main challenge is to change users’ practices, so the three main phases of the**
+
+
+
+**expenditure chain can be restored in e-SISTAFE when they are done.** This would require
+
+
+
+extensive training at various levels (e.g., spending units, supervisory bodies, and internal control)
+
+
+
+and clear manual of procedures.
+
+
+
+**34.** **The skill levels of staff will be a key determinant in efforts to improve budget**
+
+**execution.** The authorities agree that there is an overall skills deficit in UGEs about budget
+
+
+
+execution processes. In this regard, training should cover not only new IT functionalities, but also
+
+
+
+an explanation of budget execution functions and processes, flows of information, and basic
+
+principles in restoring the expenditure chain and preparing cash flow forecasts. For instance,
+
+UGEs should be trained to make appropriate use of the quarterly allotment or commitment
+
+
+
+ceilings and do not pretend cash payments would follow within four days, as nowadays.
+
+
+
+**35.** **Training and seminars should also be organized for suppliers.** The commitment note
+
+
+
+issued by e-SISTAFE should start being used to provide suppliers with a certificate or proof of
+
+
+
+future payment. Suppliers should be trained to stop requesting payments prior to the delivery of
+
+
+
+goods and services, and to only deliver them after commitments are made in the system.
+
+
+
+**36.** **Because of the changes in roles and responsibilities in the expenditure process,**
+
+
+
+specific and intensive training should also be provided to the Budget Directorate of the MEF and
+
+
+
+the National Treasury on the revised core functions.
+
+
+
+**37.** **Segregation of duties at budget unit level is clearly defined but not yet effective in**
+
+**practice.** Behavior of staff and appropriation of rules and principles remains a concern. Any user
+
+
+
+of e-SISTAFE is requested by a permanent message to avoid using the password of any
+
+
+
+colleague. The simultaneous registration of Commitment, Verification and Payment is made
+
+
+
+possible insofar a single agent can use password and e-profile of the committing officer ( _agente_
+
+
+
+_de cabimentação_ ), the verification officer ( _agente de liquidação_ ), and the compliance officer
+
+
+
+( _agent de control interno_ ). Staff are also used to maintain parallel records.
+
+
+
+**38.** **Some improvements should be done to the infrastructure which supports e-**
+
+**SISTAFE to ensure that spending units can have regular access from their local offices.**
+
+<!-- page: 27 -->
+
+17
+
+
+When access to the system is temporary lost, the agents involved in the budget execution
+
+process must travel to another UGE to record their transactions in e-SISTAFE. For practical
+
+reasons, this might end up in all three expenditure phases being recorded simultaneously.
+
+**F.** **Action plan for restoring the expenditure chain**
+
+**Background**
+
+The phases of the expenditure currently are recorded simultaneously, which is not compliant with
+the fiscal law. There is little information and control over commitments, expenditure, and arrears.
+
+**Key measures**
+
+
+
+
+- Review/complete the regulatory framework needed to restore the expenditure chain; [14]
+
+
+
+
+- Set quarterly allotments or ceilings for commitments, based on revenue forecasts;
+
+
+
+
+- Immediately restore the commitment and verification phases in e-SISTAFE;
+
+
+
+
+- Make the use of the commitment note mandatory;
+
+
+
+
+- Raise awareness through seminars on the need to restore the normal expenditure process;
+
+
+
+
+- Gradually enforce the commitment control, starting from the UGEs at central level, with
+
+
+
+support from IGF and TA.
+
+
+
+**Institutional arrangements**
+
+The National Directorate of Treasury will need to coordinate with CEDSIF to ensure availability of
+support and ensure the implementation process goes smoothly. The Budget Directorate, the
+UGEs and the IGF/TA should contribute to this process.
+
+**Risks and mitigation measures**
+
+The restoration of the expenditure phases will require extensive capacity development. While the
+chain of the expenditure is being reestablished in the system, information on commitments and
+verifications should be manually submitted by the UGBs to the accounting directorate (DNCP)
+and reported in fiscal reports. Communicating to the private sector is important to bring the
+awareness on how important the effective control of public expenditure is.
+
+
+14 The initial Budget Execution Manual developed after the adoption of the SISTAFE Law included chapters on
+
+financial programming and the administrative procedures for the different phases of the expenditure chain,
+including apportionment, commitment and verifications. These chapters should be reintroduced.
+
+<!-- page: 28 -->
+
+**Table2. Schedule for restoring the expenditure chain**
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+|Action|Deadline|Technical Assistance|
+|---|---|---|
+|**Action 1:** Issue the decree to instore the apportionment phase with quarterly commitment ceilings, and make real-time<br>recording of commitment and verification of expenditures mandatory for all units operating within the e-SISTAFE<br>|By October 2018<br>|X <br>|
+|**Action 2:**Make the necessary changes in e-SISTAFE (MEX) to support the revised expenditure process<br>|By October 2018<br>|X <br>|
+|**Action 3:** Training on revised budget execution processes<br>|From November<br>2018 -<br>Continuous<br>|X <br>|
+|**Action 4:** Make mandatory the commitment note issued by e-SISTAFE and inform suppliers<br>|By end 2018<br>|<br>|
+|**Action 5:** Set quarterly allotments/ceilings for commitments for the implementation of the 2019 budget<br>|From January<br>2019<br>|<br>|
+|**Action 6:** UGEs record commitments in e-SISTAFE upon contracting<br>|From January<br>2019<br>|<br>|
+|**Action 7:** UGEs record verifications in e-SISTAFE upon receiving suppliers' invoices, per legal provisions set in SISTAFE Law<br>|From January<br>2019<br>|<br>|
+|**Action 8:** Strengthen internal audit to control that expenditure chain is effectively restored<br>|From March 2019<br>Continuous<br>|<br>|
+|**Action 9:** Implement commitment control pilots in a selected set of UGBs:<br>           in some provinces<br>           in all provinces<br>|<br>From June 2019<br>From January<br>2020<br>|<br>|
+|**Action 10:** Revise the budget execution manual to restore the expenditure chain as legally defined in SISTAFE law<br>|By end 2019<br>|X <br>|
+|**Action 11:** Continue to develop MPE and extend its use|2019 - 2020||
+
+<!-- page: 29 -->
+
+#### **II. IMPROVING FINANCIAL PROGRAMMING**
+
+**A.** **Objectives of financial programming**
+
+**39.** **Financial programming is a key enabler of orderly execution of the budget.** The
+objective of cash management is to ensure that the government has sufficient liquidity at all
+times to pay obligations as they fall due, without the need to ration cash (and thereby interrupt
+predictable execution of the budget) and without accumulating arrears. Whatever the level of
+revenue, there are times during the year when there are mismatches between cash inflows and
+cash outflows, resulting in short-term cash surpluses or, more problematically for budget
+execution, short-term cash deficits. Cash planning facilitates pro-active management of the cash
+balance, to eliminate (or mitigate) temporary cash deficits. Banking arrangements that centralize
+the government’s liquidity within the treasury single account (CUT) are critical for optimizing
+liquidity by reducing the possibility of idle cash.
+
+**B.** **Main issues in Mozambique**
+
+**40.** **The principal tools for cash planning have been the “cash budget” and the “cash**
+**plan”.** At the start of the fiscal year, the Treasury prepares the cash budget, which decomposes
+the approved budget by month. It is a largely “static” document as it undergoes no other
+amendments during the year, than changes in revenue forecasts. In addition, each month the
+Treasury prepares the cash plan, which is a cash flow projection for the coming month, broken
+down by week. It incorporates recent information on revenue receipts, the requirements of the
+executing units reported in e-SISTAFE, and new information from sectors. These plans, which are
+passed to the Bank of Mozambique, are discussed at a weekly meeting chaired by the Minister at
+which decisions are made on the financial quotas to be released to UGEs in the week ahead.
+
+
+**41.** **The cash budget and the cash plan are important tools, but they have weaknesses.**
+The cash budget is a largely static document and undergoes few amendments during the year,
+unless there are material changes in revenue forecasts. The short forecast horizon of the cash
+plan limits its usefulness as a tool for anticipating likely or possible cash deficits that may occur
+several months later in the fiscal year, so that action may be taken, well in advance, to correct
+those deficits through short-term debt issuance or, if necessary, to adjust expenditure execution
+in an orderly manner. Moreover, large variances between forecasts and actual outturns are not
+systematically investigated to determine whether they reflect unexpected timing differences or
+are more permanent in nature.
+
+
+**42.** **The cash budget and the cash plan have been, in practice, a cash rationing tool, not**
+**a cash management tool.** The monthly cash plans are not unconstrained forecasts. The revenue
+component is an exception; it is based on an updated projection from the revenue
+administration. The expenditure data, however, are functioning as requests from UGEs for release
+
+<!-- page: 30 -->
+
+20
+
+
+of authority; they are not forecasts. The Treasury then decides how much to release depending
+on the expected adequacy of the cash reserves. Although this arrangement works to manage the
+risk of a cash shortfall, it places the Treasury in the position of taking decisions on which
+expenditure to hold back or delay—a responsibility more appropriately of budget management
+authorities. The current practice also reduces the incentive for UGEs to plan their financial
+operations, and it risks creating unnecessary arrears or supply disruption.
+
+
+**43.** **The Treasury does not currently actively manage the government’s aggregate cash**
+**balance.** It does not borrow or lend in the money market to maintain a steady balance in the
+CUT. The government is able to borrow short-term on an occasional basis when it forecasts an
+emerging cash flow constraint, but it does so by accepting liability for some of the treasury bills
+issued by the Bank of Mozambique for monetary policy purposes.
+
+
+**44.** **Progress continues to be made in rationalizing the government’s banking**
+**arrangements.** Those arrangements are built around a main account at the Bank of
+Mozambique, the CUT, with links to other accounts at both the central bank and commercial
+banks. Delays in sweeping balances in transit and other accounts into the CUT reduce the
+efficiency of cash management. In many cases, this does not occur until the end of the month,
+but the Treasury monitors the accounts and may request that larger sums be swept more
+promptly. [15] Liquidity lying outside the CUT—especially problematic when outside the central
+bank in commercial banks—is being reduced through the ongoing closure of inactive or
+unnecessary accounts. Importantly, in February 2018, Ministerial Diploma 23/2018 was issued to
+reinforce management of the government’s banking accounts, including ensuring that Treasury is
+a co-signatory for any accounts operated by execution units and is able to obtain, without
+hindrance, information on activity in those accounts.
+
+**C.** **Defining the new process**
+
+**45.** **Under this strategy, the Treasury will adopt a pro-active approach to ensuring that**
+**the government has sufficient liquidity to execute the budget as planned.** Restricting
+budget execution—in other words, cash rationing—should come in last resort, not first, once
+other measures to accommodate short-term mismatches in cash inflows and outflows have been
+exhausted. This would involve adjusting dynamically the volume of short-term financing that the
+government obtains through treasury bill issuance. Issuance would be augmented (beyond what
+was originally programmed) during periods when the cash balance would otherwise fall into
+deficit and, conversely, would be reduced during periods when the cash balance would otherwise
+be unduly excessive.
+
+
+15  One source of delay is revenue awaiting classification, linking the taxpayer's deposit to the relevant tax. The
+cumulative balances may at times be substantial. Nonetheless, in principle there need not be any delay in
+transferring such revenue to the CUT, as classifying and recording the revenue can be independent of the
+movement of cash into the CUT.
+
+<!-- page: 31 -->
+
+21
+
+
+**46.** **Under this pro-active approach, good financial programming becomes essential.**
+Cash flow forecasts are necessary for devising strategies to smooth the cash flow profile and,
+thus, the profile of liquidity at hand. Given that it may not be possible in practice to manage
+fluctuations in the cash balance entirely through dynamic issuance of treasury bills, cash flow
+forecasting can contribute to making cash rationing less disruptive. By planning ahead, budget
+management authorities would be able to make more informed decisions as to which
+spending—sector versus sector, and within each sector—to constrain and which to allow to
+proceed and thereby better protect overall budgetary priorities.
+
+
+**47.** **To be useful for informing decision-making, the cash plans would need to have**
+**several characteristics.** The provisions in Law 09/2002 establishing the public financial
+management system and also in Ministerial Diploma 169/2007 [16] are consistent with this strategy.
+
+
+**48.** **The forecast horizon must be sufficiently long and the timestep short.** The horizon
+would extend out a minimum of six months and ideally 12 months (or longer). As each month
+passes, the plans would be extended out another month, including into the next fiscal year. The
+plans would be of expected cash flows per week out at least three months and per month
+beyond three months. A weekly timestep out six months, however, would be preferable.
+
+
+**49.** **The cash plans must be reliable.** The Treasury should prepare them, using both topdown and bottom-up information. Many cash flows are likely to have a regular monthly pattern
+(such as payment of salaries and pensions, as well as transfers to lower levels of government or
+statutory agencies outside the budget) or are already known by the Treasury (such as debt
+service). The Treasury should hence be able to forecast those flows without active input from
+UGEs. Other cash flows are more volatile (such as payments for some goods and services, as well
+as capital spending). To estimate those flows, the Treasury depends on data from UGEs, as they
+are best placed to know when flows are likely to, and optimally will, occur. To that end, the
+Treasury need to maintain network of contacts, both voice and electronic, at the technical level,
+with the main revenue and spending entities, which it may call on both to develop the cash plans
+and to monitor actual flows. It should not be dependent solely on formal information-exchange
+mechanisms to obtain the necessary data.
+
+
+**50.** **The cash plans must be updated frequently.** Updates should take place at least
+monthly, but fortnightly or even weekly would be preferable. In addition, the Treasury must
+always be able to know the precise timing of any major cash flows. To that end, UGEs could be
+required to provide advance notification of at least a week of individual payments that exceed a
+certain (high) threshold value. In addition, the cash budget should be updated on a quarterly
+basis as the fiscal year progresses.
+
+
+16 Ministerial Diploma 169/2007 approved the first Budget Execution Manual under SISTAFE law. Further updates
+
+of this manual are not consistent with this strategy for restoring the expenditure chain and improving financial
+programing.
+
+<!-- page: 32 -->
+
+22
+
+
+**51.** **Variances between forecasts and actual outturns should be investigated with**
+**executing units.** It is critical to determine as soon as possible whether divergences from the
+forecasts are only temporary and will correct themselves in the periods ahead. If variances arise
+from more permanent shocks, however, a policy response is required, and decisions as to
+reducing expenditure, raising revenue, or tolerating a higher fiscal deficit are taken by budget
+management authorities. The emphasis should be on variances that exceed a nominal threshold
+value (regardless of their size in percentage terms), as they are the ones most disruptive to a
+predictable profile for government’s liquidity and to orderly execution of the budget. Variances
+that exceed a percentage threshold, however, should also be discussed with UGEs, as they may
+point to weaknesses in their financial and operational management capacities.
+
+
+**52.** **It is not necessary to prepare the cash plans within e-SISTAFE; an Excel-based**
+**spreadsheet model is sufficient.** It is not necessary the cash plans be of accounting quality or
+exhaustively cover all UGEs or all budget line items; what matters is that they capture the flows
+that are most material, in terms of size, variability, and unpredictability. It is likely that a modest
+number of UGEs, as well as only a few budget line items, account for over 80 percent of all flows.
+Other flows can be accounted for in the model based on uncomplicated assumptions. Moreover,
+the data can be easily manipulated in Excel to explore different scenarios. To obtain the
+necessary bottom-up inputs for the model—in contrast to those flows estimated using a topdown approach—the Treasury needs to be able to extract from e-SISTAFE data that UGEs have
+loaded in respect of commitments recorded in real time. These data from e-SISTAFE could be
+compared with data supplied by UGEs using a uniform Excel-based collection template
+periodically circulated by the Treasury. All cash plans need to be retained, not just overridden
+with each update, to allow analysis of forecast performance.
+
+
+**53.** **Full implementation of a pro-active approach to managing the government’s**
+**liquidity would be likely to happen gradually, as it would depend on factors beyond just**
+**good financial planning.** There would need to be strong coordination at both the operational
+and the strategic policy level between cash management and debt management. The domestic
+financial market would need to be able to accommodate a more variable profile of treasury bill
+issuance in terms of volumes and tenors. There may also be consequences for the
+implementation of monetary policy, so periodic consultation with the Bank of Mozambique
+would be important. Likewise, maintaining a larger cash buffer within the CUT so as to absorb
+temporary shocks would help to facilitate orderly execution of the budget. Importantly, the
+“reaction lag” for determining the appropriate policy response when cash flow shocks are likely
+to be permanent needs to be short, so there must be in place a mechanism for altering budget
+management authorities of those shocks.
+
+<!-- page: 33 -->
+
+**Table 3. Main features of the revised financial programming process**
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+|Task|Action|Responsibility17|Flows of Information|
+|---|---|---|---|
+|<br>**Preparation of cash budget** <br>(annually)<br>|<br>Annual cash budget is prepared, as per current practice<br>|<br>Treasury<br>|<br>Data from e-SISTAFE; estimates by the Treasury in<br>consultation with Revenue Authority, larger spending<br>units and other relevant counterparts<br>|
+|**Update of cash budget**<br>(quarterly)<br>|Cash budget is updated for the remainder of the fiscal year, taking<br>account of actual outturns to-date and revised estimates of<br>expenditure and revenue<br>|Treasury<br>|<br> <br>Data from e-SISTAFE; top-down estimates prepared by<br>the Treasury; bottom-up estimates prepared by UGEs<br>for goods, services, and capital spending<br> <br>|
+|**Preparation of cash plan** (at<br>least monthly)<br>|Cash plan is prepared, with a horizon of at least six (ideally, 12)<br>months and a weekly timestep out at least three (ideally, six) months<br>and a monthly timestep thereafter<br>|Treasury<br>|Treasury<br>|
+|**Analysis of variances between**<br>**forecasts and outturns** (at least<br>monthly)<br>|Variances that exceed a nominal threshold are systematically<br>investigated to determine whether they are temporary or permanent<br>|Treasury and UGEs<br>|Previous cash plan(s); data downloaded from e-SISTAFE;<br>other information from UGEs<br>|
+|**Analysis of variances between**<br>**forecasts and outturns** (at least<br>monthly)<br>|Variances that exceed a percentage value are examined<br>|Treasury and UGEs<br>|Treasury and UGEs<br>|
+|**Analysis of variances between**<br>**forecasts and outturns** (at least<br>monthly)<br>|Permanent cash flow shocks are raised with budget management<br>authorities for their consideration<br>|Treasury, UGEs,<br>and Budget<br>|Previous cash plan(s); data from e-SISTAFE; analyses by<br>Treasury; other data from UGEs<br>|
+|**Update of cash plans** (at least<br>monthly)<br>|Cash plan is updated and extended another month (including into the<br>following fiscal year, when necessary), taking account of actual<br>outturns to-date and revised estimates of expenditure and revenue<br>|Treasury<br>|Previous cash plan(s); data from e-SISTAFE; top-down<br>estimates prepared by the Treasury; bottom-up<br>estimates prepared by UGEs for goods, services, and<br>capital spending<br>|
+|**Notification of large payments** <br>(weekly)<br>|Treasury is notified of all individual payments that exceed a threshold<br>value<br>|UGEs<br>|Payment orders prepared by UGEs<br>|
+|**Management of cash balance** <br>(at least monthly)<br>|Volumes and tenors of treasury bill issuance are adjusted in order to<br>smooth the aggregate cash balance, consistent with market<br>conditions and monetary policy considerations|Treasury|Cash plan; information on market conditions;<br>consultation with the Bank of Mozambique|
+
+
+
+17 In this table, UGEs refers to the largest UGEs that collectively account for over 80 percent of all expenditure and revenue.
+
+<!-- page: 34 -->
+
+**D.** **Specific IFMIS issues and proposals for enhancement**
+
+**54.** **Systems development and enhancement requirements are likely to be modest.** No
+new modules in e-SISTAFE need to be developed to enable better financial programming. Some
+work may be needed to enable the Treasury to easily extract data from e-SISTAFE for the
+purpose of populating the cash planning model and analyzing variances between forecasts and
+actual outturns.
+
+**E.** **Strengthening capacities**
+
+**55.** **Capacity will need to be strengthened within the Treasury and within the UGEs that**
+**account for the largest share of expenditure.** Within the Treasury, capacity-building should
+focus on (i) developing the cash planning model; (ii) developing a uniform template for collecting
+data from UGEs; (iii) drafting guidance for UGEs; (iv) preparing top-down estimates for the
+model; and (v) analyzing variances in order to improve the quality of forecasts. Within UGEs,
+capacity-building should focus on (i) implementing the guidance from the Treasury;
+(ii) improving the quality of forecasts of cash flows for goods and services, as well as for capital
+expenditure; and (iii) analyzing variances in order to improve the quality of forecasts.
+
+
+**56.** **DfID is prepared to support the authorities in strengthening financial**
+**programming.** To that end, the terms of reference for technical assistance to be provided by
+external consultants have been developed in collaboration with the authorities. Further
+discussions would be needed after this mission to make these terms of reference fully consistent
+with the new framework, and set reasonable coverage and timeframe.
+
+**F.** **Action plan for improving financial programming**
+
+**57.** **The action plan is summarized in Table 4.**
+
+<!-- page: 35 -->
+
+**Table4. Schedule for improving financial programming**
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+|Action18|Deadline|Technical<br>Assistance|
+|---|---|---|
+|**Action 1:** Prepare a circular (or other guidance note) describing the new approach to financial programming and<br>outlining the responsibilities of the Treasury, other units of the MEF, and UGEs|October 2018|X|
+|**Action 2:**Develop a uniform template for collecting cash flow forecasts from UGEs for goods, services, and capital<br>spending|November 2018|X|
+|**Action 3:** Develop an Excel-based cash planning model for compiling top-down estimates prepared by the Treasury<br>and bottom-up estimates supplied by UGEs|November 2018|X|
+|**Action 4:** Develop reports for analyzing variances between cash flow forecasts and actual outturns|November 2018|X|
+|**Action 5:** Develop any necessary report-generation or data-extraction functionality in e-SISTAFE to support the new<br>approach to financial programming|December 2018|X|
+|**Action 6:** Train UGEs in preparing cash flow estimates|December 2018<br>Continuous|X|
+|**Action 7:** Train the Treasury in preparing cash flow estimates and in operationalizing the new approach to financial<br>programming|December 2018<br>Continuous|X|
+|**Action 8:** Roll out the new approach to financial programming<br>|Ongoing, starting<br>January 2019||
+
+
+
+18 In this table, UGEs refers to the largest UGEs that collectively account for over 80 percent of all expenditure and revenue.

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