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MTBF Overview
 
 
MTBF is part of a package of reforms aimed at moving from a traditional to a modern public financial management (PFM) system. Other parts of the wider package include:
   The Debt Limitation and Fiscal Responsibility Act (2005) which aims to ensure budgeting takes place       within a sustainable medium term fiscal framework (i.e. revenues, expenditure, the fiscal deficit).
   The PIFRA system, which is increasingly providing the timely and reliable accounting information       without  which a budgetary management system cannot be built.  PIFRA will be installed in federal line       ministries in the coming 1-2 years, greatly increasing the ability of ministries to manage budget       execution.
   The introduction of Chief Finance and Accounts Officers in line ministries to support the Principal       Accounting Officer in all matters relating to public financial management and a progressive change in       the role of the Financial Advisers.
    In order to support the project's change management strategy, an international Organizational       Development and Change Management Adviser (ORCMA) will develop work programs related to both       the development of capacities and organizational reform processes within the line ministries and to       reforms and capacity building in the central agencies. This is to ensure that the MTBF process is       understood and agreed by the major stakeholders within government.





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