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					                           UNITED NATIONS DEVELOPMENT
                              PROGRAMME MAURITIUS
                                PROJECT DOCUMENT


                  Strategic Budgeting in the Government of Mauritius
                                           [ID 00055329]


                                    April 2009 - December 2011


   Brief description: As from April 2009, the UNDP Strategic Budgeting project will focus
   its main interventions in two main areas of the 10-year Economic Reform Programme of
   the Government of Mauritius:
   1/ PERFORMANCE-BASED BUDGETING (PBB): The project will continue assisting: (i) the
   preparation of Strategic Plans/PBB and related annual Operating Plans at the
   Ministry/Department level so as to better link the PBB framework with ongoing
   Performance Management System (PMS) reforms; and (ii) strengthen the implementation
   of a full-fledged Programme Based-Budgeting (PBB) embedded in a three year Medium
   Term Expenditure Framework (MTEF) so as to improve further public sector efficiency.
   The reporting and monitoring system and performance auditing will be further developed
   to facilitate the allocation of budget on the basis of performance information.
   2/ SOCIAL REGISTRY OF MAURITIUS (SRM): The SRM will be a large database of social
   programme beneficiaries with the main objectives to: (i) better target beneficiaries of
   social programmes; (ii) manage social programmes in an integrated way; (iii) better
   harmonize the criteria for the different social programmes run by different Ministries/
   Departments; and (iv) analyse cyclical and structural poverty reduction policies. The SRM
   will allow substantial savings of public funds by improving the efficiency of social
   transfers while at the same time alleviating poverty in Mauritius. It will constitute a core
   element of any anti-poverty policy.




Revised Document with reference to the Original Project Document which was signed in
September 2007 (Refer UNDP/POPP Guidelines for 2.5 Project Revisions)



                                                  1
UNDAF Outcome(s)/Indicator(s): not applicable: Mauritius is a Category-C country


MYFF 2004-2007 Service line: Public administration reform


Expected Outcome: Improved capacity of Government agencies in results based policy making,
planning, performance management and public service delivery.


Indicator: Improved performance assessed through clear outputs and measurable indicators


Expected Outputs:

1. Budget system with a new Public Financial Management (PFM) legislation and accompanying
   changes in the Financial Management Kit (FM Kit) developed and implemented;

2. Strategic Plans prepared/updated annually by each Ministry/Department, concerned Statutory
   Bodies, Local Governments and Rodrigues Regional Assembly;

3. PBB and PMS (Performance Management System) fully operational are designed to build a
   modern civil service where the focus will be on “results” and “client-oriented”;

4. National Training Programme (NTP) for MTEF-PBB-PMS implemented with all public sector
   personnel and key stakeholders trained;

5. Regional Training Progamme (RTP) implemented in collaboration with RMCE, AFRITAC
   South and CABRI;

6. System of National Accounts operational in the Environment and Tourism sectors;

7. Extreme Poverty Profile;

8. General Poverty Profile;

9. Rationalization of Social Programmes in Mauritius.




                                                 2
Implementing partner: Ministry of Finance and Economic Empowerment (MoFEE)
  Programme Period: April 2009 - December 2011               Budget                 2009       2010     2011
  Project Title: Strategic Budgeting in the Government       Total Budget           $446,141 $517,232    $334,000
                                                             Allocated Resources:
  of Mauritius
                                                                 Trac 1            $200,000    $200,000 $150,000
  Project ID: 00055329
                                                                 Trac 2 *              -       $150,000 $ 84,000
  Project Duration: 57 months
                                                                 C/S MoFEE         $214,768    $ 35,232 $100,000
  Management Arrangements: Country Office Support
                                                                 C/S MoSS              -       $120,000     -
  to NEX                                                         C/S AFD           $ 31,373     $ 12,000    -


*As per UNDP Administrator’s 9th June 2009 letter, in view of current global economic crisis, resources
accruing to 2011 are currently released at 60% and TRAC 2 at 40%. The balance of TRAC 2 resources will be
released, and assigned to the project in April 2009, depending on the update of the resources situation.



Agreed by Government / Implementing Partner: The Ministry of Finance and Economic
Empowerment (MoFEE)

H.E. Rama SITHANEN, Vice Prime Minister and Minister of Finance and Economic
Empowerment




                                                                    Date


Agreed by United Nations Development Programme (UNDP)
Joseph BYLL-CATARIA, Resident Representative a.i.




________________________________________                             Date




                                                         3
                                TABLE OF CONTENTS




Part I     Situation Analysis                                      5

Part II    Strategy                                                7

Part III   Budget & Project Result Framework                       24

Part IV    Annual Work Plans                                       28

Part V     Management Arrangements                                 35

Part VI    Monitoring and Evaluation Framework                     38

Part VII Legal Context                                             45

Part VIII Appendices                                               46

   APPENDIX I          Risk Analysis
   APPENDIX II         ToRs Programme Coordinator / Lead Advisor
   APPENDIX III        ToRs Programme Associate
   APPENDIX IV         ToRs International Consultant for the setting up of the Social
                        Registry of Mauritius (SRM)
   APPENDIX V          ToRs National Expert for the SRM
   APPENDIX VI         ToRs National Statistician Economist for the SRM
   APPENDIX VII        ToRs International Consultant on Environmental Accounting
   APPENDIX VIII       ToRs International Consultant on Tourism Accounting
   APPENDIX IX         ToRs International Consultant on Environment Sector
                        Strategy & PBB
   APPENDIX X          ToRs National Expert on Environmental Sector Strategy & PBB
   APPENDIX XI         ToRs National Consultant on Health Sector Review and
                        Formulation of a Comprehensive Strategy for the Health Sector & PBB
   APPENDIX XII        Note to the File




                                            4
                                            PART I
                                      SITUATION ANALYSIS

1.1 BACKGROUND

Over the past four decades, Mauritius has achieved remarkable progress with sustained economic
growth and significant improvement in the standard of living. Annual rates of growth have
averaged over 5 per cent and per capita income is now almost US$7,000. Mauritius has
successfully diversified its economic activities, particularly in agriculture, manufacturing, tourism,
and financial and business services. Life expectancy at birth, adult literacy and income distribution
have improved significantly to surpass average levels for upper middle-income countries. It ranks
among the top performing economies on many fronts.
In 2009, Mauritius was ranked:
- 1st in Mo Ibrahim classification of Good Governance among 57 African countries;
- 17th out of 183 Countries (Previous ranking: 2008 - 29th, 2007 - 49th ), and to 1st position among
    Sub-Saharan African countries, in the World Bank Doing Business Index;
- 57th out of 132 countries “In Achieving Global Competitiveness” (World Economic Forum);
- 81th out of 177 countries in the UNDP Human Development Index (HDI).

In September 2008, GDP growth forecast for the fiscal year 2008/09 was 6.2 percent. However,
during the budget speech last May, the Ministry of Finance and Economic Empowerment
(MOFEE) predicted growth in the range of 2 to 2.2 percent. This estimate has remained stable and
credible since then. The fast pace in which expected growth performance for 2009 deteriorated in
Mauritius is commensurate with developments across the globe. Between October 2008 and May
2009, real GDP growth forecasts plunged as a reflection of the severe synchronized economic
downturn all countries are now facing.

The fiscal outlook deteriorated quickly during 2009 and poses a clear risk, particularly if the world
economic recovery is too sluggish. The overall deficit for the 2008/09 fiscal year was 3.6 percent of
GDP. Though by no means particularly high in the context of the international crisis, the deficit has
been partly contained by low execution rates of capital expenditures in the first half of 2009. More
importantly, a bigger impact on the deficit is expected for the coming budgets as the effects of
lower revenues and expansionary fiscal policies fully materialize. For the current six-month budget
(July-Dec 2009), the overall deficit is officially estimated to reach 4.8 percent of GDP. In 2010,
Government expects the deficit to remain at about 5 percent. However, given the low level of total
fiscal revenues in Mauritius (22.9 percent in 2008), high levels of current expenditure (23.6 percent
in 2008) and ambitious public investment programme, there are clear downside risks to the fiscal
deficit. The Minister of Finance has gone on record stating that anything higher than a 5.5 percent
of GDP fiscal deficit is unsustainable. This is a welcome statement as the use of fiscal measures to
boost demand and protect vulnerable people must be consistent with medium-term macroeconomic
stability. Existing space for conducting counter-cyclical fiscal policy also remains limited by a high
level of public debt - Public Debt to GDP ratio will interrupt its declining trajectory and approach
the 60 percent threshold recently imposed by the Debt Management Act.




                                                    5
1.2 REFORM FRAMEWORK

Despite being a small remote island, Mauritius was able to escape grim development prospects over
the last 40 years. Between 1968 and 2009, Gross Domestic Product (GDP) per capita grew from
US$260 to almost US$7,000.

In the mid-1990s a new vision began taking shape in Mauritius of a higher value added, more
diversified, skill and knowledge intensive economy. To realize this, planners recognized they
would need to invest massively in human capital and infrastructure, make better use of advanced
technologies and reform the regulatory environment to harness the creativity of the private sector.
Yet, little was achieved in these areas during the decade which followed. Instead, trend growth
slowed as new sectors failed to generate hoped for levels of output and employment while
traditional ones lost ground to increasing competition in their export markets. The miracle years of
the 1980s receded into history.

In July 2005, Mauritians went to the polls. With the “triple trade shock” – eroding textiles and
sugar preferences and rising energy prices – exacerbating the longer term decline, they were in an
uncharacteristically pessimistic mood. The outcome of the election was a new Government with a
strong reformist platform that touched on virtually every facet of economic and social policy. In the
economic sphere, the Finance Minister urged the need to halt the slide in performance by raising
competitiveness, promoting higher value added exports, investing in infrastructure and education,
and reforming industrial relations. These were well rehearsed themes, but it soon became apparent
they did not portend business as usual. The new Government immediately set to work on an
ambitious and comprehensive structural reform program intended to raise the efficiency of the
private sector and modernize the public sector for a post-regulatory world.

Since 2006, Government has been implementing a comprehensive 10-year economic reform
programme based on four pillars, namely: 1/ Fiscal consolidation and improving public sector
efficiency; 2/ Enhancing trade competitiveness; 3/ Improving the investment climate; and 4/
Widening the circle of opportunities. These reforms are embodied in a 3-year Performance-Based
Budget (PBB) introduced in the 2008/09 budget and have helped in reversing the declining trend in
economic performance and strengthened the resilience of the economy.




                                                   6
                                              PART II
                                             STRATEGY

2.1 PROJECT FRAMEWORK

The Government of Mauritius is committed to strengthening its governance institutions to ensure
that it effectively and efficiently responds to the demands of a rapidly modernizing and diversifying
economy in a competitive international environment. As part of this commitment, the
implementation of the Performance-Based Budgeting (PBB) will have significant impact on the
Government of Mauritius, not only in terms of ensuring sustainable and equitable socio-economic
development, but also structuring a more efficient and effective use of economic resources.

UNDP‟s development mandate is based on assisting countries to achieve sustainable human
development, and strengthening governance through public administration reform. These are part
of UNDP‟s main priorities and service lines within Goal 1 “Achieving the MDGs and reducing
human poverty” and Goal 2 “Fostering democratic governance under the Multi-Year Funding
framework (MYFF)”, also including service line 1.4 globalization benefiting the poor, in particular
harmonization and alignment of processes and policies.

UNDP promotes the goals of inclusive participation and responsive governance but strengthen state
capacity to deliver public services, in particular through the development and implementation of
Performance-Based Budgeting (PBB) and the setting up of the Social Registry of Mauritius.


2.2 GOVERNMENT ECONOMIC REFORM PROGRAMME

Since 2006, Mauritius has moved from a first-generation of reforms, championed and executed
mostly from the Minister of Finance, to a second-generation reform environment where
coordination among multiple ministries/departments as well as broader institutional capacity in the
public sector has become a key challenge. In this context, prioritizing reforms that are both
politically feasible and hold the best potential to unlock growth with equity has become a core
challenge.

The world economic crisis hit Mauritius at the very moment in which implementation of second-
generation reforms was being intensified. The Government was then forced to balance the long-run
nature of its policy measures with more immediate focus on economic and social consequences
from the crisis. This required greater emphasis on proactive management of risks and real-time
policy responses, while maintaining the overall reform agenda on track. UNDP was part of this
process providing timely assistance at the request of the Government.

The UNDP country     programme for 2009-2011 is anchored in the 10-year Government economic
reform programme     with a focus on capacity development in four strategic initiatives: 1/
Performance-Based    Budgeting (PBB) and Sector Strategies; 2/ Empowerment Programme; 3/
Zones d‟Education    Prioritaires; and 4/ Environmental protection, energy and management of
natural resources.



                                                   7
The new UNDP focus will be put on the support to PBB further development and implementation
and the gradual setting up of the Social Registry of Mauritius (SRM) so as to link poverty reduction
to governance efforts:
- Strategic planning and PBB aims to strengthen accountability, improve performance in public
    finance and administration and improve the effectiveness of policies and strategies designed for
    the implementation of the 10-year economic reform programme of the Government of
    Mauritius. UNDP intervention supports government reform in fiscal consolidation and
    improving public sector efficiency. According to the World Bank (Fourth Trade and
    Competitiveness Development Policy Loan document - 30 September 2009): “With technical
    support from UNDP and IMF, an important initiative to improve public sector efficiency and
    effectiveness has been to modernize the budget process through adoption of a Medium Term
    Expenditure Framework (MTEF) and Performance-Based Budgeting (PBB). A key PBB
    requirement is the development of sector strategic plans.”
- SRM will be a large database of potential and actual social programme beneficiaries to be
    operational by 2010. It will be an instrument to assist the Ministry of Social Security (MoSS) in
    identifying the beneficiaries of each social programme and deciding the level of assistance for
    each beneficiary. It will also serve to evaluate social programmes and social safety nets in
    Mauritius and improve their performance. The SRM will allow substantial savings of public
    funds by improving the efficiency of social transfers while at the same time alleviating poverty
    in Mauritius. It will constitute a core element of any anti-poverty policy.

The focus on inclusive growth, public finance and social reforms, education in particular, is also in
line with the UNDP-Africa capacity development for pro-poor growth and accountability strategy.


2.3 STRATEGIC BUDGETING

The main objectives of the current budget reform is to increase efficiency in public expenditure
management (PEM) by applying Performance-Based Budgeting (PBB) that creates better resource
allocation; linking budgets to the Ministries/Departments strategic plans; upgrading accounting
policies; establishing partnerships with the private sector and independent institutions to provide
select services; introducing the latest technologies and systems to enhance operational efficiency
and to improve service delivery.

As part of fiscal management reforms, a number of fiscal measures have been taken between 2007
and 2009 to align our processes to best international practices. These measures include:
• A major reform of the budgeting system by developing a medium term expenditure framework
   (MTEF) to cast the budget within a three-year rolling basis within a sustainable macroeconomic
   framework;
• Moving from the traditional line-budgeting system to a Performance-Based Budgeting (PBB)
   framework;
• Formulation of Strategic Plans defining the Ministry/Department‟s missions and a set of long-
   term goals (outcomes) and priority objectives;




                                                   8
•   Development and implementation of a new Chart of Accounts, which has significantly
    improved budget classification for greater visibility and integrated relevant recurrent and capital
    expenditures into programmes and sub-programmes;
•   Alignment of definitions and methodology of classification of fiscal transactions with that of
    the Government Financial Statistics Manual (GFS Manual 2001);
•   Matching of the fiscal year with the calendar year, thus adapting the budgeting process to our
    more diversified, open and internationally integrated economy;
•   Accompanying changes in the Financial Management Manual (FMM) which also includes a
    “Manual for Programme-Based Budgeting” and an “Investment Project Process Manual” both
    designed to assist Ministries/Departments to understand and implement PBB activities in a
    multi-year framework;
•   Development of a Public Sector Investment Programme (PSIP) linked with the PBB
    framework, in view of adopting a strategic and coherent approach for investment planning and
    financing;
•   Setting up of the Project Plan Committee, which is responsible for the development and
    updating of the PSIP;
•   Extension of the role of the National Audit Office for performance auditing; and
•   Implementation of an intensive training programme for Ministries/Departments in PBB.

While allowing for flexibility to Accounting Officers of Ministries/Departments, the PBB
framework has also introduced greater transparency and accountability in the use of public funds.

As from 2010, a new set of measures should be implemented to further improve the budgeting
process. These include:
• Linking of the PBB framework with ongoing Performance Management System (PMS)
   reforms;
• Publication of a fully-fledged PSIP on the website of the Ministry of Finance;
• Decentralisation of payroll of the Financial Operations, the Procurement and Supply, and the
   Internal Control Cadres who are posted to the various Ministries/Departments in view of better
   reflecting the Ministry‟s actual cost of inputs;
• Adoption of the PBB framework by the Rodrigues Regional Assembly;
• Development of an IT system for the preparation, formatting and publishing of the budget
   document;
• Preparation of new Public Financial Management (PFM) legislation;
• Review of the virement rules and other financial management rules;
• Anchoring the monitoring and reporting system of performance indicators; and
• Building on the potential of the Chart of Accounts and the Treasury Accounting System for
   improving the information framework including the PBB format.

As from 2011, local authorities as well as a list of Statutory Bodies contained in the Schedule to the
Statutory Bodies (Accounts and Audit) Act will move under the PBB framework.




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2.4 DEVELOPMENT OF A NEW PUBLIC FINANCIAL MANAGEMENT LEGISLATION                     AND RELATED
    FINANCIAL REGULATIONS

Mauritius‟ legal framework for public financial management has many features that facilitate good
PFM practice. This legal framework is currently set out in: 1/ The Constitution; 2/ The Finance and
Audit Act (FAA); 3/ Regulations and Financial Instructions under the Finance and Audit Act; 4/
The Loans Act; and 5/ The Public Debt Management Act.

However, the updated 2008 FAA still has a very limited coverage of the key areas of government
financial management. It just covers the budget formulation and budget execution processes. The
supporting regulations in the form of a Financial Management Manual (FMM) for the proper
carrying out of the intent and provisions of this Act are very basic and primarily cover procedures
and processes. The existing framework does not address the issue of fiscal sustainability and does
not really codify all the healthy budget practices that have evolved over the past three years
(Medium term fiscal strategy; Medium Term Expenditure Framework - MTEF; Performance-Based
Budget - PBB; Computerized Treasury Accounting System - TAS for payment, accounting and
reporting processes, etc.).

The process of replacing the current Act should also entail a comprehensive review and
strengthening of the entire legal framework and practices on financial management in line with
international best practices. The new law should include a commitment by the Government to: 1/
Promote transparency, stability, fairness and efficiency in the budget system; 2/ Be clear about its
medium-term fiscal objectives and fiscal rules; and 3/ Strengthen fiscal reporting to the National
Assembly and the wider community to allow assessment of the government‟s performance against
its stated policies and objectives.

Considering the gaps in the legal framework for public financial management, the MoFEE is
preparing to develop a public finance law to address the gaps and to provide a sound legal basis for
the management of public finances. A preliminary outline for the law, still to be discussed with
MoFEE staff, could be set out as follows:

Preamble, definitions, and any special provisions about interpretation
    Define all key terms carefully, including “outcomes,” “outputs,” “appropriation,” “public
     monies,” etc.

Part 1. Scope, responsibilities and prohibitions
    Define scope of law; responsibilities and powers of Cabinet, Prime Minister, Ministers,
     Minister of Finance, Permanent Secretaries and other heads of budgetary bodies, local
     government, Rodrigues Island bodies, constitutional bodies, and the National Assembly (in
     relation to appropriations and budget approval, reviewing performance); and prohibitions in
     relation to the use of public resources.




                                                  10
Part 2. Requirements for responsible fiscal management
    Sets out fiscal principles, use of short- and medium-term objectives, fiscal framework
     document minimum contents, timing for document, reporting against fiscal framework, etc.

Part 3. Government budget and reports
    Financial year defined, government budget document and appropriation bill minimum
     requirements for contents, key dates, publication of budget, government reporting
     requirements at the whole-of-government level, tabling reports in the National Assembly with
     dates, publication of reports (cover auditing of reports if this is not in another law).

Part 4. Accountability requirements for budgetary bodies
    For all budgetary bodies: responsibilities and powers of CEO/PS; minimum requirements for
     strategic plan (forecast financial and service statements) with date; etc.
    For agencies: special provisions for statutory bodies where these differ from those above.
    For constitutional bodies: special provisions for statutory bodies where these differ from
     those above.
    For Rodrigues Island: special provisions for statutory bodies where these differ from those
     above.
    For the local government: special provisions for statutory bodies where these differ from
     those above.
    For public enterprises (government commercial entities): special provisions for statutory
     bodies where these differ from those above.

Part 5. Financial management requirements
    Covers all financial management requirements including the power of the MoFEE to issue
     instructions, cash management requirements, banking requirements, investment authorities
     and requirements, authority to spend when budget not passed, virements, use of contingency,
     supplementary budgets, permanent appropriations, accounting standards, accounting
     requirements, fees and charges, delegations, etc. .

Part 6. Offences, penalties, and liabilities
    Can include responsibilities for losses as well as the offences and penalties.

Schedules
    Implementation dates
    List of budgetary bodies, statutory bodies, constitutional bodies, public enterprises, local
     government (use schedule to add and remove these in future. This permits changes to be
     easily made.)

The existing Financial Management Manual (FMM) was issued in 1990. Since then, financial
instructions have been issued from time to time to cope with new developments in public financial
management. With the introduction of Programme-Based Budgeting (PBB) as from 1 July 2008


                                                   11
and in view of the improved financial legislation supporting the fiscal reform, financial procedures
have undergone fundamental changes. In this context and with a view to enabling the smooth
implementation of fiscal reforms, there is need to provide public officers with the necessary tools
to cope with their day to day duties efficiently and effectively within the set regulatory framework.
Accordingly, the current version of the FMM will be replaced by a Financial Management (FM)
Kit, which will provide public officers with an all inclusive set of reference documents so as to
ensure uniformity and standardisation in public financial management. The kit will comprise 12
volumes:
- Volume I:            Organisation Structure and Responsibilities.
- Volume II:           Financial Management Manual (FMM) - General Procedures.
- Volume III:          Performance-Based Budgeting Manual (PBBM).
- Volume IV:           Investment Project Process Manual (IPPM).
- Volume V:            Public-Private Partnership (PBB) Manual.
- Volume VI:           Financial Management Manual (FMM) - Procurement and Supply.
- Volume VII:          Financial Management Manual (FMM) - Internal Audit.
- Volume VIII:         Physical Asset Management Manual (PAMM).
- Volume IX:           ICT Manual (ICTM).
- Volume X:            Chart of Accounts.
- Volume XI:           Treasury and Ministry of Finance Circulars.
- Volume XII:          Financial Laws and Regulations (Finance and Audit Act; Public
                       Management Act; Public Procurement Act and Regulations).

The FM Kit will be issued in electronic version by Volume to all Accounting Officers as well as to
the Financial Operations Cadre, Procurement & Supply Cadre and Internal Control Cadre. The
Accounting Officers will have to ensure that all relevant officers have access to the FM Kit.


2.5 MAKING PROGRAMME-BASED BUDGETING (PBB) EMBEDDED                        IN A    MEDIUM TERM
    EXPENDITURE FRAMEWORK (MTEF) FULLY OPERATIONAL:

By implementing PBB, the Government of Mauritius has already achieved five objectives to: 1/
Reform the framework governing public management in order to make it more results-oriented; 2/
Improve efficiency and effectiveness of Ministries/Departments when developing and
implementing their Programmes and Sub-Programmes of activities; 3/ Provide more concrete
information to the Cabinet on performance for decision-making purposes and for setting future
targets and priorities; 4/ Provide information to help reallocate resources between Programmes and
Sub-Programmes; and 5/ Help reduce expenditure when necessary.

Considerable progress has been made by the Government of Mauritius in enhancing the PBB
framework introduced in the 2008/09 budget estimates. The 2009 budget contains programmes and
sub-programmes with forecasts for nonfinancial performance and finances for 2009 (half-year),
2010 and 2011 for all budget entities. Key areas of progress over the last six months are the
following:




                                                   12
•   Introduction of performance information into the budget estimates, reporting, and monitoring
    performance. PBB implementation has significantly improved with the issuance of the
    Performance-Based Budgeting Manual (PBBM);
•   Improvements in the budget format and related information have enhanced quality of debate on
    the budget estimates in the legislature;
•   Two-monthly, six-monthly and annual reports on nonfinancial performance have been prepared
    by each budget entity and consolidated by the Ministry of Finance and Economic
    Empowerment (MoFEE);
•   The basis for allocating financial resources to Ministries/Departments for investment projects
    and their monitoring has improved with the issuance of the Investment Projects Process Manual
    (IPPM);
•   As part of PBB implementation, key entry points for engendering of the PBB was identified
    with pilot Ministries/Departments. These include inter alia the preparation with
    Ministries/Departments of their respective gender policies in line with the National Gender
    Policy Framework (NGPF) and PBB;
•   Supporting reforms have been implemented in the areas of procurement and human resources;
•   Implementation of PBB has been undertaken by Rodrigues Island in the 2009 (July-December),
    2010 and 2011 budget estimates. Other local authorities are planning to introduce the PBB
    starting from FY2011.
•   Support and training has been provided to Ministries/Departments, Rodrigues Regional
    Assembly, selected statutory bodies, and local governments to enhance their capacity for
    internal financial management.

The overall progress in the implementation of the PBB framework is significant. However, there is
a real need to consolidate the work done so far and advance the implementation of PBB:
• Macroeconomic projections and fiscal forecasts lack an explanation of the underlying fiscal
    strategy. The fiscal strategy has a vital role at the front end of the budget process and needs to
    be used for developing credible medium-term budget ceilings that reflect government priorities
    and policies;
• Strategic plans, prepared at the Ministry/Department level, are not really feeding the budget
    process or being used as planning and managing tools. Strategic plans should feed into the
    annual budget process, be revised to align to the budget decisions and serve as ex ante
    accountability documents as well as management tools for Ministries/ Departments;
• The annual budget document is the main vehicle for nonfinancial performance information and
    is at risk of being overloaded with details;
• The initial programme and sub-programme structure has not been reviewed to test whether it is
    suitable for planning, budgeting and performance management;
• There are recurring issues with the performance specification in the annual budget that could be
    strengthened by adopting a formal quality assurance procedure. This would involve reviewing
    the performance specification of Ministries/Departments during the preparation of the strategic
    plans and budget documents and providing feedback to help them improve the specification
    before documents are finalized;
• There is a need to better link the budget for programmes and sub-programmes to a realistic
    forecast of service performance. The relationship between the funds being appropriated and the
    quantity of services to be provided is one of the most powerful relationships that can be used in



                                                   13
    PBB to assess the appropriateness of funding levels, and it can be used to drive efficiencies,
    particularly in the education, health, infrastructure and in areas where part of full charging to
    the public applies;
•   There are a number of issues in the budget reporting framework, including the coverage and
    design of reports, and frequency of reporting which need to be addressed;
•   The reporting process is centrally driven from the MoFEE with limited responsibility being
    taken by the Ministries/Departments to provide accurate and timely reports;
•   Ministries/Departments lack internal reporting arrangements to support the production of
    accurate and timely reports;
•   The reporting processes, documents and the monitoring arrangements need to be improved
    regarding more particularly: 1/ Coverage and frequency of reports; 2/ Design of reports; 3/
    Reporting mechanisms; and 4/ Putting responsibilities on Permanent Secretaries to deliver
    accurate reports in the required form on time.

Technical support will also be provided to Rodrigues Regional Assembly (RRA) and local
governments to develop their respective PBB systems in line with best practices developed by the
Government of Mauritius.


2.6 COORDINATION ON STRATEGIC PLANS AND THEIR ANNUAL OPERATING PLANS                          TO BE
    PREPARED BY MINISTRIES / DEPARTMENTS AND CONCERNED STATUTORY BODIES

Government is faced with the challenge of delivering services with greater efficiency, effectiveness
and quality, yet it must operate within resource constraints. Strategic planning allows Ministries-
Departments to define or redefine how services are provided and prepare each of them to meet the
demands of the future. It is the first step in PBB preparation and should now commence prior to the
preparation and submission of the annual estimates. The annual planning and budget cycle makes
provision for the Ministries-Departments to fully incorporate Strategic and Operational Planning
activities within this framework.

To maximise on the potential benefits of the PBB framework, the process of developing strategic
plans and the design of programmes and sub-programmes, together with performance
specifications, will have to be improved to better link the plans to the medium term budgets. A
Strategic Plan is a planning and accountability document for a Ministry/Department and should fit
into the government cycle of planning, budgeting, delivery, reporting, monitoring and review. It
must convey the mandate of the Ministry/Department and a brief summary of what it should do for
the next 3 fiscal years. This will enable the users to understand the Ministries/Departments scope of
obligations and service provision. Therefore, strategic plans, that formally present the material in
the context of the Medium Term Expenditure Framework (MTEF), should be updated on a regular
basis to reflect the decisions made within the medium term outlook.

As from 2010, Accounting Officers of each Ministry/Department will have to oversee the
development or update of a 3-Year Strategic Plan for their Ministry/Department. These will be
translated into Operational Plans at directorate and unit levels and finally to individual work plans,




                                                   14
in order to facilitate the meaningful development of Performance Assessment Frameworks for staff
linked to service delivery standards for the Ministry-Department.


2.7 GUIDANCE ON PUBLIC EXPENDITURE ANALYSIS

Expenditure analysis is about ensuring that the numbers that are finally agreed for the PBB are: 1/
Consistent with overall planned expenditure in the MTEF; 2/ Providing adequate funding for
strategic priorities via prioritisation of government services; 3/ Providing “value for money”; and 4/
Robust and accurate estimates of the costs of government expenditure policies.

In this context, the guidance on expenditure analysis should now focus on:

•   Improving Service Delivery Specification: Poor service specification engenders poor
    performance. With a view to focusing on key services and related service standards that reflect
    the priorities, SMSTs work with Ministries-Departments to streamline, as far as possible,
    services, service standards and their related targets that should correspond to realistic forecasted
    levels of non-financial performance in relation to the budget. SMSTs must ensure that the
    selected service standards are effective measures of quantity, quality and efficiency as
    appropriate.
•   Analysing Performance Information: 1/ Review programmes, sub-programmes, services and
    main activities to ensure that they fully reflect the mandate and the objectives of each Ministry-
    Department; 2/ Describe how the Ministry-Department examines its existing programmes and
    sub-programmes and decide how they are monitored and evaluated; 3/ Analysis of outcome
    statements; 4/ Is there an MIS in the Ministry-Department? If not, what is being done to
    implement one; 5/ Analysis of service specifications including service standards and forecasted
    levels of performance in relation to the budget (targets); 6 / What is the rationale for a Ministry-
    Department to offer and deliver these services? 7 / Analysis of ability to collect data, report and
    monitor; 8 / Have Ministries-Departments met the reporting requirements as specified by the
    Ministry of Finance and Economic Empowerment (MoFEE)? Analysis of technical capacity to
    identify and estimate service standards Ministries-Departments; 9 / What is being done to
    comply with the reporting requirements? 10 / In which areas were there significant
    underperformance in the past year and why? 11/ What were the issues/constraints encountered
    in service delivery? 12/ What changes the Ministry-Department is proposing to address
    significant performance problems and whether this is adequate?
•   Streamlining of Performance Indicators: 1/ Determine the percentage of budget to be spent in
    terms of each PBB Programme and Sub-Programme; 2/ Make sure that the key services are
    captured for those programmes and sub-programmes that have a high percentage of budget
    allocated to it; 3/ As streamlining takes place it is be better to have two performance indicators
    (quantity and quality) for every key service to be delivered; 4/ Indicators/targets that are not
    measurable or not being measured (no data) - this means that they are not being reported on:
    these can be eliminated. 5/ Indicators/targets that are measurable, data is being collected and
    they are being reported on: these indicators can be kept in the PBB.




                                                    15
2.8 CAPACITY BUILDING ON PUBLIC EXPENDITURE MANAGEMENT (PEM)

The Ministry of Finance and Economic Empowerment (MoFEE) has developed in 2007, and then
regularly improved the contents, a training programme that should be implemented as from 2010 in
close collaboration with CABRI (Collaborative Africa Budget Reform Initiative) and under the
Regional Multi-Disciplinary Centre of Excellence (RMCE) which has recently been set up and now
operating n Mauritius. It is currently involving a dozen regional and international organizations and
development partners. This PEM training programme will be revised in 2010 to make it more
operation-focused and, therefore, it will serve to demonstrate the type of practical network based
capacity building focused on policy improvements and tied to overall reform processes that the
RMCE is all about. As from 2010, the RMCE should also operate with IMF / AFRICAC South, a
knowledge and training institution for countries of Sub-Saharan Africa that will be located in
Mauritius.

This PEM training programme for trainers and trainees is currently composed of 8 modules:

Module 1: Strategic Planning
 This session forms as an introduction. It aims to assist participants in understanding the complex
 environment that governments formulate Strategic Plans and annual Operating Plans. It is an
 interactive session which looks at the context of strategic planning in Mauritius. The module is
 structured to give participants a practical learning experience which serves at the same time to
 produce a work product i.e. the framework of a Strategic Plan / PBB document. This is then
 completed in their Ministry/Department.

Module 2: Medium Term Expenditure Framework - MTEF
 After attending this module participants should be able to: 1) Understand the policies and
 principles underlying the MTEF; 2) Understand each stage of the MTEF process and how it
 related to the public financial management cycle; 3) Understand the importance of credible
 baseline budgets; 4) Use the MTEF for policy; 5) Prioritisation; 5) Understand the roles of the
 various role-players; and 6) Implement the MTEF in the Mauritian context.

Module 3: Performance-Based Budgeting - PBB
 After attending this module participants should be able to: 1) Understand the differences
 between traditional line-item budgeting and performance budgeting; 2) Define programmes,
 outcomes, services and service standards (performance indicators) and activities according to
 specific guidelines from the MoFEE; 3) Allocation of personnel to programmes/sub-
 programmes and activities; 4) Understand the linkage between planning and budgeting; 5)
 Understand how budget classification relates to the chart of accounts; and 6) Implement PBB in
 the Mauritian context.

Module 4: Costing
 After attending this module participants should be able to: 1) Differentiate between the various
 costing methodologies; 2) Understand the different types of costs; 3) Allocate costs to activities;
 4) Calculate unit costs; 5) Identify and apply cost drivers; 6) Understand the use of cost/benefit




                                                   16
  and cost effectiveness analyses; and 7) Apply costing principles to formulate PBB budgets in the
  Mauritian context.

Module 5: Measuring and Evaluating Performance
 After attending this module, participants should be able to: 1) Define realistic performance
 targets; 2) Use a framework for measuring performance of programmes; 3) Evaluate
 programmes and feed information back into planning; and 4) Understand the linkages between
 performance management systems and the PBB.

Module 6: Chart of Accounts
 This module trains users of the new Chart of Accounts on the background to the implementation
 of a new chart of accounts; the roles and responsibilities of role-players; the definitions included
 in the new chart of accounts; and the structure of the new chart of accounts.

Module 7: Monitoring, Accounting and Reporting
 This module is still under development until the new IT budget applications have been
 developed for the Financial Management Information System (FMIS) under Oracle Financials
 for processing financial data (existing Treasury Accounting System - TAS) but also non-
 financial performance data (TAS extension to be operational in early 2010).
 After attending this module participants should be able to: 1) Understand the principles of
 monitoring and reporting; 2) Monitor and account for both financial and non-financial
 information; 3) Report on both financial and non-financial information; 4) Understand the
 importance of integrated financial management systems and data collection and storage; and 5)
 Understand the difference between cash and accrual accounting.

  The PBB monitoring software already developped under ORACLE Balanced Scorecard (BSC)
  for processing and analyzing performance data will be used at a later stage in 2012.

Module 8: Performance Audit
 This module is still under development until February 2010 when the National Audit office of
 the United Kingdom has strengthened the capacity of the Mauritius NAO (15 staff) and the
 Ministry of Finance and Economic Empowerment - MoFEE (5 staff) in planning and
 undertaking performance audits.

  As from 2010, performance audits will be implemented on a pilot basis and focused on: 1/
  Specification of what government is seeking to achieve (outcomes); 2/ Specification on how the
  actual deliverables will assist in achieving the outcomes; 3/ Identification of expenses, revenues,
  assets or liabilities managed by Ministries/Departments on behalf of the Government; 4/
  Establishment of a performance management regime that includes indicators of effectiveness
  and efficiency; and 5/ Annual performance reporting of agencies‟ contributions to the
  achievement of outcomes and the delivery of outputs.

Moreover, the UNDP Strategic Budgeting team will continue supporting University of Technology
Mauritius (UTM) in further developing the contents of the following training programmes in line
with newly identified needs and international best practices:



                                                   17
-   Certificate of Proficiency in Performance-Based Budgeting and in Strategic Management;
-   BSC (Hons) Financial Management Course with specialization in Public Finance; and
-   BSC Financial Management Course with specialization in Auditing.


2.9 HR MANAGEMENT RELATED TO PBB AND PMS IMPLEMENTION.

The Government of Mauritius officially introduced the Performance-Based Budget (PBB) as from
the fiscal year 2008/09 whereby appropriations are now approved by the National Assembly on the
basis of programmes and sub-programmes that links public services to service standards/targets and
to funds allocated. In the same breath, the Government is implementing a Performance
Management System (PMS) to improve individual and organizational performance linked to the
effective and timely delivery / improvement in delivery standards of public services.

Planning, budgeting, executing, reporting and performance management form the essential
elements of a holistic budgetary framework. It is thus important for the PMS to fully support the
PBB and for the PBB to in turn feed into the PMS. Both initiatives - the PBB and PMS - are
designed to build a modern civil service where the focus will be on “results” and client-oriented.
Over the past few years, implementation of the PMS has progressed well in terms of coverage of
staff. However, to further improve the system, individual performance should now be linked to
organisational performance requirements, thus drawing on the benefits of well formulated strategic
and operating plans for Ministries/Departments. Increase in the level of individual performances
will certainly result into improvements in organisational service delivery standards.

As from 2010, Accounting Officers of each Ministry/Department will have to oversee the
development or update of a 3-Year Strategic Plan and an Operating Plan for their
Ministry/Department. These will be translated into operational plans at directorate and unit levels
and finally to individual work plans, in order to facilitate the meaningful development of
Performance Assessment Frameworks for staff linked to service delivery standards for the
organisation.

It is expected in the medium term that the Government of Mauritius will provide better services
through:
- Introducing explicit service standards for what people can expect from public services;
- Publishing performance information so that people can see how, for example, schools or
     hospitals in their locality are performing;
- Providing services in different ways - for example, electronically or through regional contact
     centres;
- Training staff to think more about customers and their needs;
- Working in partnership with other organisations in the voluntary or private sectors;
- Using NGOs to deliver some services; and
- Establishing stronger mechanisms to capture feedbacks from citizens about sub-standard
     services that would feed forward into management taking corrective actions.




                                                  18
2.10 SYSTEM OF NATIONAL ACCOUNTS (SNA)

•     Environmental-Economic Accounts

      There is an emerging outcry globally to keep track of environmental issues, especially with the
      advent of climate change and its impact on economies. Mauritius, as a small island, is high
      vulnerable both in terms of its economy and natural environment. The limited resources are
      vital to sustain the country‟s economic activities and population‟s needs in general. In this
      context, an Environmental-Economic Accounting system is of utmost importance since it will
      provide a transparent information system which can be used to identify more sustainable paths
      of development.

      A leaflet on Environmental Economic Accounts for Mauritius will be prepared and
      disseminated in May 2009, and the Environmental-Economic Accounts for 2007 should be
      available around August 2010

•     Elaboration of Tourism Satellite Accounts for Mauritius

      The Central Statistics Office in collaboration with the Ministry of Tourism has decided to
      develop a Tourism Satellite Account (TSA), as recommended by the World Tourism
      Organisation (WTO). The TSA will provide information on the role that tourism is playing
      directly, indirectly or through induced effects in the Mauritian economy in terms of generation
      of value added, employment and income.

      A short publication on the Tourism Satellite Accounts for 2005 is expected to be released by
      December 2009 and a leaflet thereon will later be disseminated.

2.11 SETTING UP OF THE SOCIAL REGISTRY OF MAURITIUS (SRM)

The system to identify the beneficiaries of social programmes in Mauritius needs to be
strengthened. The existing database covers the beneficiaries of social assistance schemes under the
"Ministry of Social Security, National Solidarity, and Senior Citizens Welfare & Reform
Institutions" but is not complete as social programmes run by other Ministries / Departments are
excluded. The poverty line differs across programmes. Its definition is not based on best
international standards. It does not link income and non-income dimensions of poverty, it reflects
the fragmentation of the social safety net and is at risk of duplication. The current social safety net
is heavily based on ad hoc welfare assessments to identify the poor. Moreover, the present database
does not contain all relevant information for poverty targeting and does not cover the poor who are
not receiving social programmes.

Targeting of benefits can be improved. Based on an assessment undertaken by an IMF mission in
20061, social programme targeting needs to be improved using a combination of proxy means-


1
    / IMF-FAD: Mauritius - Fiscal Adjustment Strategy and Measures to Protect Low-Income Households (May 2006).


                                                          19
testing. Therefore, the Social Registry of Mauritius (SRM) will be a large database of social
programme beneficiaries with the following objectives to:
     Better target beneficiaries of social programmes;
     Manage social programmes in an integrated way;
     Better harmonise the criteria for the different social programmes run by different Ministries
        and Departments; and
     Analyse cyclical and structural poverty reduction policies.

The SRM will allow a better redistribution of public funds by improving the efficiency of social
transfers while at the same time alleviating poverty in Mauritius. It will constitute a core element of
any anti-poverty policy.

Initially, efforts are being directed at the poor households who are living in the 229 pockets of
poverty as identified by the Trust Fund for the Integration of Vulnerable Groups (about 7,000
households), and those receiving Social Aid (about 13,000 households).

The SRM Unit, which was created in February 2008, operates under the aegis of the Ministry of
Social Security, National Solidarity and Senior Citizens Welfare and Reform Institutions.

Preliminary SRM achievements as at March 2009

•   Survey of all existing Social Assistance Programmes in Mauritius - database containing
    information on the legal framework, number of beneficiaries, budget allocated, eligibility
    criteria, etc. of all social schemes provided by various ministries and institutions.

•   Organisation of the Complementary Survey for Social Aid, Trust Fund for the Integration of
    Vulnerable Groups, and the National Housing Development Company.

•   Pilot Income Threshold Survey (PITS). The PITS was conducted to produce preliminary results
    on income thresholds based on a pilot sample of 100 households. The aim was to prepare for
    the survey design and methodological approach for the Living Conditions Survey, from which
    general poverty lines would be produced.

•   Living Conditions Survey - based on a sub-sample of the Household Budget Survey 2006/07.

•   Capacity building of staff of the SRM Unit - Phase I: Training in STATA software, statistical
    techniques to produce frequency tables and cross-tabulations, and simple statistical analysis.

SRM Tasks expected to be completed from April 2009 to December 2009

•   Estimation of Extreme (Nutritional) Poverty Lines for the island of Mauritius, Rodrigues and
    the Republic of Mauritius. The results are based on data from the Household Budget Survey
    2006-07.




                                                    20
•   Estimation of an Extreme Poverty Profile for Mauritius - based on the Nutritional Poverty Line
    and using various demographic, socio-economic and housing conditions characteristics.

•   Estimation of General Poverty Lines for the islands of Mauritius and Rodrigues, and the
    Republic of Mauritius. Results are based on data from the Living Conditions Survey and the
    Household Budget Survey.

•   Estimation of the General Poverty Profile for Mauritius - based on the General Poverty Line
    and using various demographic, socio-economic and housing conditions characteristics.

•   Estimation of equivalence scales adapted to Mauritius - based on data from the Living
    Conditions Survey.

•   Setting up a database for Social Aid beneficiaries and their households (Complementary
    Survey).

•   Setting up a database for the poor households living in the pockets of poverty as identified by
    the Trust Fund for the Integration of Vulnerable Groups (Complementary Survey).

•   Setting up a database for new beneficiaries of housing schemes offered by the National Housing
    Development Company (NHDC).

•   Diagnostic report on the existing Basic Retirement Pension database at the Ministry of Social
    Security.

•   Diagnostic report on the existing Social Aid database at the Ministry of Social Security.

•   Basic matching of the databases for SRM, Household Budget Survey and Living Conditions
    Survey; and generation of profiles for the matched households.

•   On-the-job capacity building for SRM staff in terms of statistical techniques and using STATA.

SRM Tasks expected to be completed in 2010

 Ministry of Social Security

•   Estimation of the profile of the Social Aid beneficiaries based on the SRM Complementary
    Survey. This will provide a detailed description of how the actual beneficiaries of Social Aid
    compares with the average households and with the poor households.

•   Preliminary assessment of targeting issues based on the profile of the Social Aid beneficiaries.
    Consequently, this information will allow the Ministry of Social Security to identify poor
    households who are excluded from the current system.




                                                   21
•   Estimation of targeting statistics for Social Aid based on the matched SRM-HBS data. These
    statistics will provide indications on how to reform the current system, and can be extended to
    targeting statistics for any eventual new social allocation formulae.

•   Development of Proxy Means Tests (PMT) for Social Aid. The PMT will constitute the new
    basis of the benefit allocation rules. It will include a formula to identify eligible applications,
    and a formula for calculating allocations for these eligible beneficiaries.

•   Development and establishment of the SRM software to manage the SRM database and allow
    automatic payments. The new system will eventually replace the current system and will
    incorporate the PMT formulae and calculations. Consequently, it will help in the monitoring of
    anti-poverty policies and the development of an efficient social system delivery in Mauritius.

•   Rationalization of the current Social Programmes in Mauritius - based on the acquired
    statistical and practical knowledge, sound assessment criteria, and with clear target definitions
    and statistics.

•   On-the-job capacity building for SRM staff in terms of statistical techniques and using STATA.

•   Estimation of a Dynamic Extreme Poverty Profile based on the HBS 1996/7 and HBS 2001/2
    datasets (in addition to the HBS 2006/7 dataset).

 CENTRAL STATISTICS OFFICE

•   On-the-job training including practical sessions and demonstration using actual data on:
    - Statistical extrapolation from food threshold to extreme poverty line;
    - Statistical extrapolation from food threshold to general poverty line;
    - Determination of equivalence scales for Mauritius; and
    - Other relevant issues pertaining to the statistical analysis.

•   Technical notes/manual on the methods used.


2.12 REORGANIZATION OF THE SECRETARIAT GENERAL OF THE INDIAN COMMISSION (IOC)

The Indian Ocean Commission (IOC) is a regional organisation regrouping four ACP states
(Comoros, Madagascar, Mauritius, Seychelles) plus one ultra-peripheral region of the EU
(Reunion, an overseas department of France). Set up in 1984, the IOC is one of the first formal
experiences of regional cooperation in this part of the vast region constituted by the Indian Ocean.

In terms of development, however, these islands are not all on an equal footing and are in fact at
various levels which are often, unfortunately, very far apart. Reunion, an ultra-peripheral region of
the European Union, is part of the developed world; Comoros and Madagascar are members of the




                                                    22
group of Least Developed Countries; while Mauritius is classified as a Newly Industrialised
Country (NIC) and the Seychelles a Middle Income Country (MIC).

However, fast-increasing levels of globalisation, the emergence of new regional groups and
changes in the situations of member countries have meant that regional cooperation has taken on a
new dimension. All now believe that regional cooperation and integration, which require more
effective solidarity, not only in economic terms but also in many other areas, are the key to greater
cohesion and could close this gap. Work in this direction should be combined with enhanced
integration of the countries of the region in the ultra-regional (COMESA, etc.) and global (EPAs,
WTO) economy and, as a priority, with protection of insular individualities, the group‟s strong
point.

The IOC has yet to demonstrate its ability to assert its role as a driving force in this area. The
preparation of the region and its economic actors to face the challenge of globalisation yielded
mixed results. Affirming and enhancing regional identity requires conceptual and practical
adjustments. Some progress has been made with the involvement of non-government actors,
although whether or not this can be made more widespread depends primarily on each country‟s
abilities and initiatives. However, the IOC‟s organisational structure still has a bearing on its
capacity for implementation (insufficient resources to meet countries‟ expectations, executive and
control bodies that are not always operational, etc.). In this current context and following the
Annual Ministerial Meetings held in 2008 and 2009, the member countries and the development
partners have agreed to strengthen the IOC General Secretariat by increasing the budget and
providing the necessary technical assistance.

As a contribution of the Government of Mauritius to reorganize and strengthen the Secretariat
General of the Indian Ocean Commission, it was agreed that the UNDP Strategic Budgeting
programme would directly assist in 2009 in developing methodologies for the introduction of
performance budgeting (Preparation of a Performance Budget Manual) and the evaluation of
individual staff performance (Preparation of an Individual Performance Evaluation Manual).
Assistance will also be provided in updating Financial Regulations and the Procurement Manual in
line with international best practices. This technical support will not only facilitate the eligibility of
the Indian Ocean Commission to the Contribution Agreement of the European Union but also give
a better access to the funding of concerned development partners.

                                         __________________




                                                     23
                                                                  PART III
                                             RESULT AND RESOURCES FRAMEWORK
   Intended Outcome as stated in the Country Programme Results and Resource Framework:
   Key Outcome of the Country Programme:
   Improved capacity of Government agencies in results based policy making, planning, performance management and public service delivery.

   Outcome indicators as stated in the Country Programme Results and Resources Framework, including baseline and targets:
   Improved performance assessed through clear outputs and measurable indicators; Baseline: input-based planning; long service delivery.

   Applicable Key Result Area (from 2008-11 Strategic Plan): Programmed-Based Budgeting (PBB) and sector strategies

   Partnership Strategy: Fostering inclusive participation.

   Project title and ID (ATLAS Award ID): Strategic Budgeting in the Government of Mauritius (Award ID: 00055329)

                                 OUTPUT TARGETS                                                         RESPONSIBLE             INPUTS (UNDP)
   INTENDED OUTPUT                                      INDICATIVE ACTIVITIES
                                 FOR (YEARS)                                                            PARTIES
1. Coordination of the           2009-2011      Coordination of project‟s activities aiming at          Programme               Human Resources
   activities of the UNDP                       delivering nine outputs in the specific areas           Coordinator /           for Programme
   “Strategic Budgeting”                        of “Public Financial Management” and                    Lead Advisor            Coordination and
   programme.                                   “Social Registry of Mauritius” (SRM).                                           Public Financial
                                                                                                                                Management:
                                                                                                                                US$ 730,000

                                                                                                                                Operational
                                                                                                                                Support: US$
                                                                                                                                78,000

                                                                                                                                Miscellaneous, incl.
                                                                                                                                Audit and
                                                                                                                                Implementation
                                                                                                                                Support Services:
                                                                                                                                US$ 118,455

                                                                        24
2. Budget system with a        2009-2011      Development of a new Public Financial    Programme
   new Public Financial                        Management legislation.                  Coordinator /
   Management (PFM)                           Preparation of a Financial Management    Lead Advisor
   legislation and                             Kit, an inclusive set of reference
   accompanying changes                        documents so as to ensure uniformity and
   in the Financial                            standardization in public financial
   Management Kit (FM                          management.
   Kit) developed and
   implemented.
3. Strategic Plans             2009-2011      Coordination on preparation of Strategic     Programme           PBB Strategic
   prepared/updated                            Plans defining missions, long-term goals     Coordinator /       Plans in the
   annually by each                            (outcomes) and priority objectives.          Lead Advisor        Environment and
   Ministry/Department,                        Strategic Plans to be updated on a regular                       Health sectors:
   concerned Statutory                         basis so as to reflect the decisions made    International and   US$ 106,105
   Bodies, Local                               within the medium term outlook.              National
   Governments and                            Guidance on public expenditure analysis.     Consultants in
   Rodrigues Regional                                                                       different Sectors
   Assembly (RRA).
4. PBB and PMS                 2009-2011      Introducing explicit service standards for Programme
   (Performance                                what people can expect from public Coordinator /
   Management System)                          services;                                  Lead Advisor
   fully operational are                      Publishing performance information so
   designed to build a                         that people can see how, for example,
   modern civil service                        schools or hospitals in their locality are
   where the focus will be                     performing;
   on “results” and “client-                  Providing services in different ways - for
   oriented”;                                  example, electronically or through
                                               regional contact centres;
                                              Establishing stronger mechanisms to
                                               capture feedbacks from citizens about
                                               sub-standard services that would feed
                                               forward into management taking
                                               corrective actions.

                                                         25
5. National Training         2009-2011   Capacity building on Public Expenditure          Programme
   Programme (NTP) for                   Management (PEM).                                Coordinator /
   MTEF-PBB-PMS                                                                           Lead Advisor
   implemented with all
   public sector personnel                                                                National and
   and key stakeholders                                                                   International
   trained.                                                                               Consultants.
6. Regional Training         2009-2011   Capacity building on Public Expenditure          Programme
   Progamme (RTP)                        Management (PEM).                                Coordinator /
   implemented in                                                                         Lead Advisor
   collaboration with
   RMCE, AFRITAC                                                                          National and
   South and CABRI.                                                                       International
                                                                                          Consultants.
7. System of National        2009-2010      The Environmental-Economic                   International           International
   Accounts operational in                   Accounting system will provide a             Consultants in          consultants for
   the Environment and                       transparent information system which         Environmental-          System of National
   Tourism sectors;                          can be used to identify more sustainable     Economic                Accounts (SNA):
                                             paths of development.                        Accounting and          US$ 61,033
                                            The TSA will provide information on the      Tourism
                                             role that tourism is playing in terms of     Accounting
                                             generation of value added, employment
                                             and income.

8. Extreme Poverty Profile   2009           Estimation of Extreme (Nutritional)          International and
                                             Poverty Lines for the island of Mauritius,   National
                                             Rodrigues and the Republic of Mauritius.     Consultants -
                                             The results will be based on data from       SRM
                                             the Household Budget Survey 2006-07.
                                            Estimation of an Extreme Poverty Profile                            National
                                             for Mauritius - based on the Nutritional                             consultants for the
                                             Poverty Line and using various                                       Social Registry of
                                             demographic, socio-economic and                                      Mauritius: US$
                                             housing conditions characteristics.                                  94,000
                                                        26
9. General Poverty Profile   2009   Estimation of the General Poverty Profile for   International and      International
                                    Mauritius - based on the General Poverty        National                consultant for the
                                    Line and using various demographic, socio-      Consultants -           Social Registry of
                                    economic and housing conditions                 SRM                     Mauritius: US$
                                    characteristics.                                                        109,780
10. Rationalization of       2010   Rationalization of the current Social           International and
    Social Programmes in            Programmes in Mauritius - based on the          National
    Mauritius.                      acquired statistical and practical knowledge,   Consultants -
                                    sound assessment criteria, and with clear       SRM
                                    target definitions and statistics.
Total (3 Years):                                                                                            US$ 1,297,373




                                                  27
                                                                                    PART IV
                                                                               ANNUAL WORK PLANS
ANNUAL WORKPLAN 2009

                                                                                       TIMEFRAME                                                    PLANNED BUDGET
     EXPECTED OUTPUTS                       PLANNED ACTIVITIES                                           RESPONSIBLE PARTIES
                                                                                  Q1    Q2 Q3      Q4                                Funding Source Budget Description        Amount
1. Programme Coordination.        Coordination of project‟s activities                                  Programme Coordinator +         UNDP        Lead Economist              120,000
                                  aiming at delivering nine outputs in the                              MoFEE
                                                                                                                                                    (61300)
                                  specific areas of “Public Financial                                                                   MOFEE       Lead Economist               120,000
                                  Management” and “Social Registry of                                                                               (61300)
                                  Mauritius” (SRM).                                      X   X     X                                    UNDP       Programme Associate             4,000
                                                                                                                                        MOFEE      (61400)                        14,000
                                                                                                                                        UNDP       Miscellaneous (74500)           6,095
                                                                                                                                                   Implementation Support         28,860
                                                                                                                                                   Services (74500)
2. Budget system with a new       • Development of a new Public Financial                               Programme Coordinator +
Public Financial Management       Management legislation.                                               MoFEE
                                  • Preparation of a Financial Management Kit,
(PFM) legislation and
                                  an inclusive set of reference documents so
accompanying changes in the       as to ensure uniformity and standardization            X   X     X
Financial Management Kit          in public financial management.
(FMK) developed and
implemented.
3. Strategic Plans                • Coordination on preparation of Strategic                            Programme Coordinator +         UNDP       National Consultant             2,500
prepared/updated annually by      Plans defining missions, long-term goals                              MoFEE + Ministries /                       (71300)
                                  (outcomes) and priority objectives. Strategic                         Departments + Concerned
each Ministry/Department,                                                                                                                AFD       International Consultant       31,373
                                  Plans to be updated on a regular basis so as           X   X     X    Statutory Bodies + Local
concerned Statutory Bodies,       to reflect the decisions made within the                              Governments + Rodrigues                    (71200)
Local Governments and             medium term outlook.                                                  Regional Assembly (RRA)
Rodrigues Regional Assembly.      • Guidance on public expenditure analysis.
4. PBB and PMS                   • Introducing explicit service standards for                           Programme Coordinator +
(Performance Management          what people can expect from public                                     MoFEE + Ministry of Civil
                                 services;                                                              Service and Administrative
System) fully operational are
                                 • Publishing performance information so that                           Reform
designed to build a modern civil people can see how, for example, schools or
service where the focus will be hospitals in their locality are performing;
on “results” and “client-        • Providing services in different ways - for            X   X     X
oriented”                        example, electronically or through regional
                                  contact centres;
                                  • Establishing stronger mechanisms to
                                  capture feedbacks from citizens about sub-
                                  standard services that would feed forward
                                  into management taking corrective actions.


                                                                                                   28
5. National Training            Capacity building on Public Expenditure                            Programme Coordinator +
Programme (NTP) for MTEF- Management (PEM).                                                        MoFEE + Ministries /
                                                                                                   Departments + Concerned
PBB-PMS implemented with                                                          X   X        X   Statutory Bodies + Local
all public sector personnel and                                                                    Governments + Rodrigues
key stakeholders trained.                                                                          Regional Assembly (RRA)
6. Regional Training         Capacity building on Public Expenditure                               Programme Coordinator +
Progamme (RTP)               Management (PEM).                                                     MoFEE + Ministries /
                                                                                                   Departments + Concerned
implemented in collaboration                                                      X   X        X   Statutory Bodies + Local
with RMCE, AFRITAC South                                                                           Governments + Rodrigues
and CABRI.                                                                                         Regional Assembly (RRA).
7. System of National            • The Environmental-Economic Accounting                           Programme Coordinator +       MOFEE   Travel (71600)              10,488
Accounts operational in the      system will provide a transparent                                 Central Statistics Office
                                 information system which can be used to
Environment and Tourism
                                 identify more sustainable paths of
sectors.                         development.                                     X   X                                          UNDP    International Consultant    38,545
                                 • The TSA will provide information on the
                                 role that tourism is playing in terms of
                                                                                                                                         (71200)
                                 generation of value added, employment and
                                 income.
8. Extreme Poverty Profile.      • Estimation of Extreme (Nutritional) Poverty                     Programme Coordinator +       MOFEE   National Consultant         30,000
                                 Lines for the island of Mauritius, Rodrigues                      Ministry of Social Security           (61300)
                                 and the Republic of Mauritius. The results                        (SRM Team)
                                 will be based on data from the Household
                                                                                                                                         National Consultant         10,000
                                 Budget Survey 2006-07.                                                                                  (71300)
                                 • Estimation of an Extreme Poverty Profile for   X   X        X                                         International Consultant    30,280
                                 Mauritius - based on the Nutritional Poverty                                                            (71200)
                                 Line and using various demographic, socio-
                                 economic and housing conditions
                                 characteristics.


9. General Poverty Profile.      Estimation of the General Poverty Profile for                     Programme Coordinator +
                                 Mauritius - based on the General Poverty                          Ministry of Social Security
                                 Line and using various demographic, socio-       X   X        X   (SRM Team)
                                 economic and housing conditions
                                 characteristics.
10. Rationalization of Social    Rationalization of the current Social                             Programme Coordinator +
Programmes in Mauritius.         Programmes in Mauritius - based on the                            Ministry of Social Security
                                 acquired statistical and practical knowledge,                     (SRM Team)
                                 sound assessment criteria, and with clear
                                 target definitions and statistics.

                                                                                                                                                 TOTAL for 2009     446,141
                                                                                                                                                Of Which UNDP       200,000
                                                                                                                                               Of Which MoFEE       214,768
                                                                                                                                                  Of Which AFD       31,373

                                                                                          29
ANNUAL WORKPLAN 2010

                                                                                      TIMEFRAME                                                     PLANNED BUDGET
     EXPECTED OUTPUTS                       PLANNED ACTIVITIES                                          RESPONSIBLE PARTIES
                                                                                 Q1    Q2 Q3      Q4                                Funding Source Budget Description       Amount
1. Project Coordination           Coordination of project‟s activities                                 Programme Coordinator +         UNDP        Lead Economist             240,000
                                  aiming at delivering nine outputs in the                             MoFEE                                       (61300)
                                  specific areas of “Public Financial                                                                              Project Associate            30,000
                                  Management” and “Social Registry of                                                                              (61400)
                                  Mauritius” (SRM).                                                                                                Miscellaneous (74500)         9,500
                                                                                 X      X   X     X
                                                                                                                                                   Auditors Fee (71300)          3,000
                                                                                                                                                   ERC Evaluation               30,000
                                                                                                                                                   (71200)
                                                                                                                                                   Implementation Support       14,000
                                                                                                                                                   Service (74500)
2. Budget system with a new • Development of a new Public Financial                                    Programme Coordinator +
Public Financial Management Management legislation.                                                    MoFEE
                                 • Preparation of a Financial Management Kit,
(PFM) legislation and
                                 an inclusive set of reference documents so
accompanying changes in the as to ensure uniformity and standardization          X      X   X     X
Financial Management Kit         in public financial management.
(FMK) developed and
implemented.
3. Strategic Plans               • Coordination on preparation of Strategic                            Programme Coordinator +          UNDP       National Consultant          10,000
prepared/updated annually by Plans defining missions, long-term goals                                  MoFEE + Ministries /                        (71300)
                                 (outcomes) and priority objectives. Strategic                         Departments + Concerned
each Ministry/Department,
                                 Plans to be updated on a regular basis so as    X      X   X     X    Statutory Bodies + Local        MOFEE       National Consultant          35,232
concerned Statutory Bodies, to reflect the decisions made within the                                   Governments + Rodrigues                     (71300)
Local Governments and            medium term outlook.                                                  Regional Assembly (RRA)
Rodrigues Regional Assembly. • Guidance on public expenditure analysis.
4. PBB and PMS                   • Introducing explicit service standards for                          Programme Coordinator +
(Performance Management          what people can expect from public                                    MoFEE + Ministry of Civil
                                 services;                                                             Service and Administrative
System) fully operational are
                                 • Publishing performance information so that                          Reform
designed to build a modern civil people can see how, for example, schools or
service where the focus will be hospitals in their locality are performing;
on “results” and “client-        • Providing services in different ways - for    X      X   X     X
oriented”                        example, electronically or through regional
                                  contact centres;
                                  • Establishing stronger mechanisms to
                                  capture feedbacks from citizens about sub-
                                  standard services that would feed forward
                                  into management taking corrective actions.


                                                                                            30
5. National Training            Capacity building on Public Expenditure                            Programme Coordinator +
Programme (NTP) for MTEF- Management (PEM).                                                        MoFEE + Ministries /
                                                                                                   Departments + Concerned
PBB-PMS implemented with                                                          X   X   X    X   Statutory Bodies + Local
all public sector personnel and                                                                    Governments + Rodrigues
key stakeholders trained.                                                                          Regional Assembly (RRA)
6. Regional Training         Capacity building on Public Expenditure                               Programme Coordinator +
Progamme (RTP)               Management (PEM).                                                     MoFEE + Ministries /
                                                                                                   Departments + Concerned
implemented in collaboration                                                      X   X   X    X   Statutory Bodies + Local
with RMCE, AFRITAC South                                                                           Governments + Rodrigues
and CABRI.                                                                                         Regional Assembly (RRA)
7. System of National            • The Environmental-Economic Accounting                           Programme Coordinator +       AFD    International Consultant    12,000
Accounts operational in the      system will provide a transparent                                 Central Statistics Office            (71200)
                                 information system which can be used to
Environment and Tourism
                                 identify more sustainable paths of
sectors.                         development.                                             X
                                 • The TSA will provide information on the
                                 role that tourism is playing in terms of
                                 generation of value added, employment and
                                 income.
8. Extreme Poverty Profile.      • Estimation of Extreme (Nutritional) Poverty                     Programme Coordinator +       MoSS   National Consultant         22,500
                                 Lines for the island of Mauritius, Rodrigues                      Ministry of Social Security          (61300)
                                 and the Republic of Mauritius. The results                        (SRM Team)
                                 will be based on data from the Household                                                               National Consultant         18,000
                                 Budget Survey 2006-07.                                                                                 (71300)
                                 • Estimation of an Extreme Poverty Profile for
                                                                                                                                 UNDP   National Consultants        13,500
                                 Mauritius - based on the Nutritional Poverty
                                 Line and using various demographic, socio-
                                                                                                                                        (71300)
                                 economic and housing conditions                                                                 MoSS   International Consultant    79,500
                                 characteristics.                                                                                       (71200)
9. General Poverty Profile.      Estimation of the General Poverty Profile for                     Programme Coordinator +
                                 Mauritius - based on the General Poverty                          Ministry of Social Security
                                 Line and using various demographic, socio-                        (SRM Team)
                                 economic and housing conditions
                                 characteristics.
10. Rationalization of Social    Rationalization of the current Social                             Programme Coordinator +
Programmes in Mauritius.         Programmes in Mauritius - based on the                            Ministry of Social Security
                                 acquired statistical and practical knowledge,    X   X   X    X   (SRM Team)
                                 sound assessment criteria, and with clear
                                 target definitions and statistics.

                                                                                                                                                TOTAL for 2010     517,232
                                                                                                                                               Of Which UNDP       350,000
                                                                                                                                               Of Which MoSS       120,000
                                                                                                                                              Of Which MoFEE        35,232
                                                                                                                                                 Of Which AFD       12,000
                                                                                          31
ANNUAL WORKPLAN 2011

                                                                                        TIMEFRAME                                                     PLANNED BUDGET
     EXPECTED OUTPUTS                       PLANNED ACTIVITIES                                            RESPONSIBLE PARTIES
                                                                                   Q1    Q2 Q3      Q4                                Funding Source Budget Description         Amount
1. Project Coordination           Coordination of project‟s activities aiming at                         Programme Coordinator +         UNDP        Lead Economist               150,000
                                  delivering nine outputs in the specific areas                          MoFEE                                       (61300)
                                  of “Public Financial Management” and
                                                                                                                                         MOFEE       Lead Economist                100,000
                                  “Social Registry of Mauritius” (SRM).
                                                                                                                                                     (61300)
                                                                                                                                         UNDP        Programme Associate            30,000
                                                                                   X      X   X     X
                                                                                                                                                     (61400)
                                                                                                                                                     Miscellaneous (74500)          10,000
                                                                                                                                                     Auditors Fees (71300)           3,000
                                                                                                                                                     Implementation Support         14,000
                                                                                                                                                     Service (74500)
2. Budget system with a new       • Development of a new Public Financial                                Programme Coordinator +
Public Financial Management       Management legislation.                                                MoFEE
                                  • Preparation of a Financial Management Kit,
(PFM) legislation and
                                  an inclusive set of reference documents so
accompanying changes in the       as to ensure uniformity and standardization      X      X   X     X
Financial Management Kit          in public financial management.
(FMK) developed and
implemented.
3. Strategic Plans                • Coordination on preparation of Strategic                             Programme Coordinator +          UNDP       International Consultant       27,000
prepared/updated annually by      Plans defining missions, long-term goals                               MoFEE + Ministries /                        (71200)
                                  (outcomes) and priority objectives. Strategic                          Departments + Concerned
each Ministry/Department,
                                  Plans to be updated on a regular basis so as     X      X   X     X    Statutory Bodies + Local
concerned Statutory Bodies,       to reflect the decisions made within the                               Governments + Rodrigues
Local Governments and             medium term outlook.                                                   Regional Assembly (RRA)
Rodrigues Regional Assembly.      • Guidance on public expenditure analysis.

4. PBB and PMS                   • Introducing explicit service standards for                            Programme Coordinator +
(Performance Management          what people can expect from public                                      MoFEE + Ministry of Civil
                                 services;                                                               Service and Administrative
System) fully operational are
                                 • Publishing performance information so that                            Reform
designed to build a modern civil people can see how, for example, schools or
service where the focus will be hospitals in their locality are performing;
on “results” and “client-        • Providing services in different ways - for      X      X   X     X
oriented”                        example, electronically or through regional
                                  contact centres;
                                  • Establishing stronger mechanisms to
                                  capture feedbacks from citizens about sub-
                                  standard services that would feed forward
                                  into management taking corrective actions.


                                                                                              32
5. National Training            Capacity building on Public Expenditure                            Programme Coordinator +
Programme (NTP) for MTEF- Management (PEM).                                                        MoFEE + Ministries /
                                                                                                   Departments + Concerned
PBB-PMS implemented with                                                              X   X    X   Statutory Bodies + Local
all public sector personnel and                                                                    Governments + Rodrigues
key stakeholders trained.                                                                          Regional Assembly (RRA)
6. Regional Training         Capacity building on Public Expenditure                               Programme Coordinator +
Progamme (RTP)               Management (PEM).                                                     MoFEE + Ministries /
                                                                                                   Departments + Concerned
implemented in collaboration                                                          X   X    X   Statutory Bodies + Local
with RMCE, AFRITAC South                                                                           Governments + Rodrigues
and CABRI.                                                                                         Regional Assembly (RRA).
7. System of National            • The Environmental-Economic Accounting                           Programme Coordinator +
Accounts operational in the      system will provide a transparent                                 Central Statistics Office
                                 information system which can be used to                           (CSO).
Environment and Tourism
                                 identify more sustainable paths of
sectors.                         development.
                                 • The TSA will provide information on the
                                 role that tourism is playing in terms of
                                 generation of value added, employment and
                                 income.
8. Extreme Poverty Profile.      • Estimation of Extreme (Nutritional) Poverty                     Programme Coordinator +
                                 Lines for the island of Mauritius, Rodrigues                      Ministry of Social Security
                                 and the Republic of Mauritius. The results                        (SRM Team).
                                 will be based on data from the Household
                                 Budget Survey 2006-07.
                                                                                  X   X   X    X
                                 • Estimation of an Extreme Poverty Profile for
                                 Mauritius - based on the Nutritional Poverty
                                 Line and using various demographic, socio-
                                 economic and housing conditions
                                 characteristics.
9. General Poverty Profile.      Estimation of the General Poverty Profile for                     Programme Coordinator +
                                 Mauritius - based on the General Poverty                          Ministry of Social Security
                                 Line and using various demographic, socio-                        (SRM Team)
                                 economic and housing conditions
                                 characteristics.
10. Rationalization of Social    Rationalization of the current Social                             Programme Coordinator +
Programmes in Mauritius.         Programmes in Mauritius - based on the                            Ministry of Social Security
                                 acquired statistical and practical knowledge,                     (SRM Team)
                                 sound assessment criteria, and with clear
                                 target definitions and statistics.

                                                                                                                                   TOTAL for 2011   334,000
                                                                                                                                  Of Which UNDP     234,000
                                                                                                                                 Of Which MoFEE     100,000


                                                                                          33
                                         BUDGET AND PROJECT RESULTS FRAMEWORK
                                                                    Year      Year      Year        Budget
  Key activities (April 2009 - December 2011)                       2009      2010      2011      Description    TOTAL
Activity 1: Strategic Budgeting
Lead Economist/Economic Advisor                     24 months
                                                    x 20,000 +
                                                    12 months      240,000   240,000   250,000      (61300)       730,000
                                                    x 20,833.33
                                                    (salary)
Programme Associate                                 33 months
                                                    x 2,000         18,000    30,000    30,000      (61400)        78,000
                                                    (salary)
Social Registry of Mauritius (SRM)                  Mission         30,280    79,500      -         (71200)        109,780
                                                    Staff Salary    40,000    54,000      -      (61400/71300)      94,000
                                        Sub-Total                  328,280   403,500   280,000                   1,011,780
Activity 2: Central Statistics Office Component

Environment Economic Accounting                     Mission         18,779    12,000      -         (71200)        30,779
Elaboration of a Tourism Satellite Account          Mission         30,254      -         -         (71200)        30,254
Sub-total                                                           49,033    12,000      -                        61,033
Activity 3: PBB Sector Strategies
PBB Experts - Environment                           Fees            31,373      -         -         (71600)        31,373
              - Health                              Fees             2,500    10,000      -         (71600)        12,500
               Others                                                         35,232    27,000      (71600)        62,232
                                       Sub-Total                    33,873    45,232    27,000                    106,105
Others
Miscellaneous                                                        6,095     9,500    10,000      (71450)         25,595
Implementation Support Services                                     28,860    14,000    14,000                      56,860
Auditors Fees                                                                  3,000     3,000                       6,000
ERC Evaluation                                                                30,000                                30,000
                                       Sub-Total                    34,955    56,500    27,000                     118,455
                                          TOTAL                    446,141   517,232   334,000                   1,297,373


                                                                       34
                                    PART V
                            MANAGEMENT ARRANGEMENTS

The “Strategic Budgeting” programme is led by the Ministry of Finance and Economic
Empowerment (MoFEE), which requires technical advice and assistance in specialist areas. For
this purpose, a team of UNDP international and national consultants will provide coordinated
technical inputs and advice at various stages of the programme‟s implementation.

The overall responsibility for the execution and coordination of this programme is the Ministry
of Finance and Economic Empowerment. The UNDP country office in Mauritius supports the
MoFEE for the implementation of the technical assistance as needed (Country Office support to
National Execution - NEX). The MoFEE is responsible for ensuring that the necessary
legislative, policy, procedural and human resource development changes are implemented across
Ministries / Departments, local governments, Rodrigues Regional Assembly (RRA) and
concerned statutory bodies at the time required.

The UNDP technical assistance team currently consists of the Programme Coordinator / Lead
Advisor, the Programme Associate and also includes some international and national specialists
on different sectors, including Social Registry of Mauritius, Environmental Accounting, Tourism
Accounting, etc. Its overall objective is to consolidate and integrate the reform initiatives of the
10-year Government Economic Reform Programme.

The Programme Coordinator / Lead Advisor works under the overall guidance of the Financial
Secretary of the MoFEE who is also the National Project Director (NPD). He is responsible for
providing targeted assistance as well as building capacity of counterparts at the MoFEE and at
the Ministries/Departments. He also advises on international best practices in public expenditure
management, and meets the national priorities, specificities, and challenges as they arise.
Moreover, the Programme Coordinator / Lead Advisor ensures that there is effective
coordination between related project teams and other government agencies, as well as other
development partners.

The Project Board is chaired by the Financial Secretary of the Ministry of Finance and Economic
Empowerment (MoFEE) and is composed of representatives (focal points) of concerned
implementing agencies (MoFEE, MoSS, CSO, IOC, etc.) and concerned development partners.
Its role is to oversee the holistic execution of the project.

Implementing Partners
The main Implementing Partners are the Ministry of Finance and Economic Empowerment
(MoFEE) and the Ministry of Social Security (MoSS). Implementing partners are specified in
relation to each component:

Component 1: Medium Term Expenditure Framework (MTEF) / Performance-Based
Budgeting (PBB)

The UNDP Strategic Budgeting project will continue assisting: (i) the preparation of Strategic
Plans/PBB and related annual Operating Plans at the Ministry/Department level so as to better


                                                  35
link the PBB framework with ongoing Performance Management System (PMS) reforms; and
(ii) strengthen the implementation of a full-fledged Programme Based-Budgeting (PBB)
embedded in a three year Medium Term Expenditure Framework (MTEF) so as to improve
further public sector efficiency. The reporting and monitoring system and performance auditing
will be further developed to facilitate the allocation of budget on the basis of performance
information.

Component 2: Social Registry of Mauritius (SRM)

The UNDP Strategic Budgeting project will continue assisting in the setting up of the SOCIAL
REGISTRY OF MAURITIUS (SRM). The SRM will be a large database of social programme
beneficiaries with the main objectives to: (i) better target beneficiaries of social programmes; (ii)
manage social programmes in an integrated way; (iii) better harmonize the criteria for the
different social programmes run by different Ministries/ Departments; and (iv) analyse cyclical
and structural poverty reduction policies. The SRM will allow substantial savings of public funds
by improving the efficiency of social transfers while at the same time alleviating poverty in
Mauritius. It will constitute a core element of any anti-poverty policy.


                                      Project Organisation Structure

                                              Project Board
                                                              Implementing Agencies:
                   Executing Entity MoFEE                     MoFEE, MoSS and UNDP
                                                              Country Office support to NEX




               Project Assurance           Project focal points
                                           at MoFEE and MoSS            Project Support Staff
               (by Board members or
               delegated to other
                individuals)




   *Ministry of Finance and Economic Empowerment (MoFEE), Ministry of Social Security
   (MoSS)


Financial Accountability
All financial disbursements to the implementing partner will be based on approved Annual Work
Plans (AWP) agreed between the different implementing partners and UNDP. Cash transfers for
activities detailed in the AWP will be made by UNDP using anyone of the following modalities:
 Cash transferred directly to the Implementing Partner:
         o Prior to the start of activities (direct cash transfer), or
         o After activities have been completed (reimbursement);

                                                   36
   Direct payment to vendors or third parties for obligations incurred by implementing partners
    on the basis of requests signed by a designated official of an implementing agent;
   Direct payments to vendors or third parties for obligations incurred by UN agencies in
    support of activities agreed with Implementing Partners.

Disbursement
The UNDP Country Office will authorise payments for projects activities after formal approval
of the UNDP Senior Programme Manager or the UNDP Resident Representative.

Accounting records
The UNDP Country Office will keep records of all expenditures involved in the implementation
of the project. It will enter in a chronological order all the expenditures in accounting records and
documents and it will keep all invoices and other evidence of expenditures in a file.

Audit Arrangements
The project will be audited as per National Execution (NEX) requirements in accordance with
the established procedures set out in the UNDP Programming and Finance manuals. The auditing
will be carried out by a private auditor.




                                                   37
                                   PART VI
                     MONITORING AND EVALUATION FRAMEWORK

For the effective implementation and monitoring of this project, the main Implementing Partners,
the Ministry of Finance and Economic Empowerment (MoFEE) and the Ministry of Social
Security will be required to discuss their Annual Work Plan (AWP) as well as their quarterly
activities with UNDP, followed by the production of work plans which will be submitted to
UNDP. Accordingly, quarterly reports will be prepared for the previous quarter‟s activities and
submitted to UNDP. This project has been designed to enable its monitoring in accordance with
UNDP guidelines. This is reflected in the Results and Resources Framework which incorporates
outputs and indicators for the programme.

Within the annual cycle
In accordance with the programming policies and procedures outlined in the UNDP User Guide,
the programme will be therefore monitored with the following tools within the annual cycle:
• On a quarterly basis, a quality assessment shall record progress towards the completion
    of key results, based on quality criteria and methods captured in the Quality Management
    table below.
• An Issue Log shall be activated in Atlas and updated by the Project Coordinator to facilitate
    tracking and resolution of potential problems or requests for change.
• Based on the initial risk analysis submitted (see annex 1), a risk log shall be activated in
    Atlas and regularly updated by reviewing the external environment that may affect the
    project implementation.
• Based on the above information recorded in Atlas, a Project Progress Reports (PPR) shall be
    submitted by the Programme Coordinator to the Project Board through Project Assurance,
    using the standard report format available.
• A project Lesson-learned log shall be activated and regularly updated to ensure on-going
    learning and adaptation within the organization, and to facilitate the preparation of the
    Lessons-learned Report at the end of the project.

Annually
 Annual Review Report. An Annual Review Report shall be prepared by the Programme
  Coordinator and shared with the Project Board. As minimum requirement, the Annual
  Review Report shall consist of the Atlas standard format for the Quarterly Progress Report
  (QPR) covering the whole year with updated information for each above element of the QPR
  as well as a summary of results achieved against pre-defined annual targets at the output
  level.
 Annual Project Review. Based on the above report, an annual project review shall be
  conducted during the fourth quarter of the year or soon after, to assess the performance of the
  project and appraise the Annual Work Plan (AWP) for the following year. In the last year,
  this review will be a final assessment. This review is driven by the Project Board and may
  involve other stakeholders as required. It shall focus on the extent to which progress is being
  made towards outputs, and that these remain aligned to the outcome.




                                                 38
                  QUALITY MANAGEMENT FOR PROJECT ACTIVITY RESULTS

The Government of Mauritius is committed to strengthening its governance institutions to ensure that it effectively
and efficiently responds to the demands of a rapidly modernizing and diversifying economy in a competitive
international environment. As part of this commitment, the implementation of the Performance-Based Budgeting
(PBB) will have significant impact on the Government of Mauritius, not only in terms of ensuring sustainable and
equitable socio-economic development, but also structuring a more efficient and effective use of economic
resources.
The UNDP Strategic Budgeting Project is now implemented through a two-pronged approach with first a support to
PBB further development and implementation and then the setting up of the Social Registry of Mauritius (SRM) so
as to link poverty reduction to governance efforts:
- Strategic Planning and PBB aims to strengthen accountability, improve performance in public finance and
     administration and improve the effectiveness of policies and strategies designed for the implementation of the
     10-year economic reform programme of the Government of Mauritius. UNDP intervention supports
     government reform in fiscal consolidation and improving public sector efficiency.
- SRM will be a large database of potential and actual social programme beneficiaries to be operational by 2010.
     It will be an instrument to assist the Ministry of Social Security (MoSS) in identifying the beneficiaries of each
     social programme and deciding the level of assistance for each beneficiary. It will also serve to evaluate social
     programmes and social safety nets in Mauritius and improve their performance. The SRM will allow substantial
     savings of public funds by improving the efficiency of social transfers while at the same time alleviating
     poverty in Mauritius. It will constitute a core element of any anti-poverty policy.
Activity Result 1          New Public Finance Act                                        Start Date: 2010
(Atlas Activity ID)                                                                      End Date: 2011
Purpose                   The existing budget legal framework does not address the issue of fiscal sustainability
                          and does not really codify all the healthy budget practices that have evolved during the
                          last three years.
Description               The process of replacing the current Act will entail a comprehensive review and
                          strengthening of the entire legal framework and practices on financial management in line
                          with international best practices.

Quality Criteria                             Quality Method                         Date of Assessment
A Public Finance Bill prepared               Approval of the Public Finance Act        2011
                                             by the National Assembly.
Same
Activity Result 2         Financial Management (FM) Kit                                  Start Date: 2009
(Atlas Activity ID)                                                                      End Date: 2011
Purpose                   With the introduction of Programme-Based Budgeting (PBB) as from July 2008 and in
                          view of the improved financial legislation supporting the fiscal reform, financial
                          procedures have undergone fundamental changes.
Description               The current version of the Financial Management Manual (FMM) will replaced by a
                          Financial Management (Kit), to be presented in 12 Volumes, which will provide public
                          officers with an all inclusive set of reference documents so as to ensure uniformity and
                          standardization in public financial management.
Quality Criteria                             Quality Method                       Date of Assessment
A Financial Management (FM) Kit Official approval of the updated                      2010
prepared and presented in 12 Volumes.        financial regulations.
Same

                                                            39
Activity Result 3        PBB embedded in MTEF fully operational                       Start Date: 2009
(Atlas Activity ID)                                                                   End Date: 2011
Purpose                    PBB framework to be implemented by Government (Ministries/Departments), concerned
                           Statutory Bodies, nine local governments, and Rodrigues Regional Assembly (RRA).
Description                PBB full implementation to achieve 5 objectives: i) public management made more
                           results-oriented; ii) improve efficiency and effectiveness of government; iii) more
                           concrete information provided to Cabinet for decision-making; iv) provide information to
                           help reallocate scarce resources; and v) help reduce expenditure when necessary.
Quality Criteria                              Quality Method                        Date of Assessment
PBB framework effectively implemented All PBB prepared in the public                    2011
in the whole of the public sector.            sector are approved either by the
                                              National    Assembly       or    the
                                              Rodrigues Regional Assembly.
Same
Activity Result 4        Guidelines for Strategic Plans                               Start Date: 2009
(Atlas Activity ID)                                                                   End Date: 2011
Purpose                   To maximise on the potential benefits of the PBB framework, the process of developing
                          strategic plans and the design of programmes and sub-programmes, together with
                          performance specifications, will have to be improved to better link the plans to the
                          medium term budgets.
Description               As from 2010, Accounting Officers will have to oversee the development or update of a
                          3-Year Strategic Plan for their Ministry/Department. These will be translated into annual
                          Operational Plans at directorate and unit levels and finally to individual work plans, in
                          order to facilitate the meaningful development of Performance Assessment Frameworks
                          for staff linked to service delivery standards for the Ministry-Department.
Quality Criteria                              Quality Method                         Date of Assessment
All Ministries Departments prepare or Strategic Plans used as a basis of                  2010
update annually their respective Strategic discussion during budget hearings.
Plans.
Same
Activity Result 5        Guidelines for Public Expenditure Analysis                   Start Date: 2009
(Atlas Activity ID)                                                                   End Date: 2011
Purpose                  Expenditure analysis is about ensuring that the numbers that are finally agreed for the
                         PBB are: 1/ Consistent with overall planned expenditure in the MTEF; 2/ Providing
                         adequate funding for strategic priorities via prioritisation of government services; 3/
                         Providing “value for money”; and 4/ Robust and accurate estimates of the costs of
                         government expenditure policies.
Description              The guidance on expenditure analysis will provide a direct technical support to Sector
                         Ministry Support Teams (SMSTs) for: i) improving service delivery specification; ii)
                         analyzing performance information; and iii) streamlining of performance indicators.
Quality Criteria                            Quality Method                        Date of Assessment
All SMSTs regularly trained on public       The quality of budget information        Continuous
expenditure analysis for improving          is gradually improved and
budget planning, monitoring and             evaluated by the annual IMF
evaluation.                                 (FAD) mission,


                                                          40
Same
Activity Result 6        PEM Training Programme                                        Start Date: 2009
(Atlas Activity ID)                                                                    End Date: 2011
Purpose                  The Ministry of Finance and Economic Empowerment (MoFEE) has developed in 2007,
                         and then regularly improved the contents, a training programme on Public Expenditure
                         Management that is implemented in close collaboration with CABRI (Collaborative
                         Africa Budget Reform Initiative) and under the Regional Multi-Disciplinary Centre of
                         Excellence (RMCE) which has recently been set up and now operating n Mauritius.
Description              The PEM Training Programme for trainers and trainees is currently composed of 8
                         modules: i) strategic planning; ii) medium-term expenditure framework; iii) performance-
                         based budgeting; iv) costing; v) measuring and evaluating performance; vi) chart of
                         accounts; vii) monitoring, accounting and reporting; and viii) performance audit.
Quality Criteria                            Quality Method                        Date of Assessment
All concerned staff from Ministries /       Annual Directed of Audit report to         2010 and 2011
Departments, Statutory Bodies, Local        flag significant improvements in
Governments and Rodrigues Regional          public expenditure management.
Assembly (RRA) are trained on a regular
basis and also on a demand-driven basis.
Same
Activity Result 7        Linking PBB and PMS                                         Start Date: 2010
(Atlas Activity ID)                                                                  End Date: 2011
Purpose                   The Government of Mauritius officially introduced the Performance-Based Budget (PBB)
                          as from the fiscal year 2008/09 whereby appropriations are now approved by the National
                          Assembly on the basis of programmes and sub-programmes that links public services to
                          service standards/targets and to funds allocated. In the same breath, the Government is
                          implementing a Performance Management System (PMS) to improve individual and
                          organizational performance linked to the effective and timely delivery / improvement in
                          delivery standards of public services.
Description               Both initiatives - the PBB and PMS - are designed to build a modern civil service where
                          the focus will be on “results” and client-oriented. However, to further improve the
                          system, individual performance should now be linked to organisational performance
                          requirements, thus drawing on the benefits of well formulated Strategic and Operating
                          Plans for Ministries/Departments.
Quality Criteria                              Quality Method                       Date of Assessment
PBB-PMS joint approach developed on a Individual performance fully                    2011
pilot basis in MoFEE by 2010 and in all linked to organizational
Ministries / Departments 2011.                performance in Govt. by 2011.
Same
Activity Result 8        System of National Accounts (SNA)                           Start Date: 2009
(Atlas Activity ID)                                                                  End Date: 2011
Purpose                  -   Environment: There is an emerging outcry globally to keep track of environmental
                             issues, especially with the advent of climate change and its impact on economies.
                             Mauritius, as a small island, is high vulnerable both in terms of its economy and
                             natural environment. The limited resources are vital to sustain the country‟s economic
                             activities and population‟s needs in general.
                         -   Tourism: The Central Statistics Office in collaboration with the Ministry of Tourism
                             has decided to develop a Tourism Satellite Account (TSA), as recommended by the

                                                         41
                                World Tourism Organisation (WTO).
Description                  - An Environment-Economic Accounting system is of utmost importance since it will
                                provide a transparent information system which can be used to identify more
                                sustainable paths of development.
                             - The TSA will provide information on the role that tourism is playing directly,
                                indirectly or through induced effects in the Mauritian economy in terms of generation
                                of value added, employment and income.
Quality Criteria                                Quality Method                       Date of Assessment
Environment and Tourism, two key                Leaflets prepared and widely             2010
economic sectors in Mauritius, taken into disseminated in Mauritius and
consideration for the first time in the         abroad in concerned organizations.
System of National Accounts (SNA) of
Mauritius.
Same
Activity Result 9         Extreme Poverty Profile.                                     Start Date: 2009
(Atlas Activity ID)                                                                    End Date: 2009
Purpose                    The Extreme Poverty Profile and lines provide useful base information on the poor in the
                           sense that they correspond to well-defined situations (in terms of calorie intake) where
                           households are not able to feed themselves properly. Thus, they provide sound
                           benchmarks for the estimation of general poverty lines based on subjective data.
Description                A complete set of nutritional poverty lines for the island of Mauritius, Rodrigues and the
                           Republic of Mauritius will be estimated. A general extreme poverty profile will also be
                           estimated using various demographic and socio-economic characteristics.
Quality Criteria                             Quality Method                          Date of Assessment
The exercise will take into consideration    Advanced statistical and                    2010
possible geographical and socio-             econometric methods will be
economic differences. Statistics will be     utilized, viz.: the Foster-Greer-
produced for the Republic, and the island Thorbecke poverty measures;
of Mauritius and Rodrigues; rural and        Huber robust regression for
urban; and for various socio-economic        extrapolation. Sampling errors for
groups.                                      all statistics will be published.
CSO Staff able to replicate the work        Provision of detailed technical
on their own and without assistance of      notes, and on-the-job training
external consultants.                       and demonstration.
Same
Activity Result 10        General Poverty Profile.                                     Start Date: 2009
(Atlas Activity ID)                                                                    End Date: 2009
Purpose                   The General Poverty Profile and lines will be utilized in the estimation of targeting
                          statistics and the development of Proxy Means Tests. They will serve as a basis for
                          defining any new social allocation formulae.
Description               The results will be based on the Living Conditions Survey 2008 and the Household
                          Budget Survey 2006-07. Statistics on basic needs will be produced. A complete set of
                          poverty lines and destitution criteria will be made available for assessment of social
                          programmes in Mauritius. Moreover, equivalence scales adapted to Mauritius will be
                          estimated and made available. Finally, a general poverty profile describing the poverty
                          situation in Mauritius will be published.


                                                           42
Quality Criteria                             Quality Method                       Date of Assessment
Equivalence scales for various types of      Advanced statistical and                 2010
households and which are specific to         econometric methods will be
Mauritius will be produced. As for           utilized, viz.: the Foster-Greer-
Extreme Poverty Profile, separate            Thorbecke poverty measures;
statistics will be produced for the          Huber robust regression for
different islands, and for various socio-    extrapolation. Sampling errors for
economic groups.                             all statistics will be published.
CSO Staff able to replicate the work         Provision of detailed technical
on their own and without assistance of       notes, and on-the-job training
external consultants                         and demonstration.
Same
Activity Result 11         Living Conditions Survey - Statistical Results             Start Date: 2009
(Atlas Activity ID)                                                                   End Date: 2010
Purpose                   The Statistical Results of the Living Conditions Survey (LCS) will supplement the
                          General Poverty Profile Report in the sense that it will provide exhaustive information on
                          all the respondents of the LCS, hence for the whole population when using the relevant
                          sampling weights.
Description               This report will present the survey methodology and the statistical results of the Living
                          Conditions Survey.
Quality Criteria                            Quality Method                          Date of Assessment
The LCS has been conducted on a sub-        This subjective information can be          2010
sample of the Household Budget Survey       compared with the actual
(HBS) 2006-07. For the first time,          conditions based on consumption
subjective information on the living        expenditure at HBS.
conditions of Mauritians will be made
available.
Same
Activity Result 12         Profile of Social Aid beneficiaries                        Start Date: 2009
(Atlas Activity ID)                                                                   End Date: 2011
Purpose                   The report, which will be based on the Complementary Survey, will provide valuable
                          information of the current Social Aid beneficiaries for targeting purposes.
Description               The profile of social aid beneficiaries will first provide a detailed description of
                          households benefiting from social aid. Second, it will show the huge progress brought by
                          the new database as compared with existing MoSS files. Third, it will reveal how the
                          social aid beneficiaries differ from average households and from poor and destitute
                          households. This will allow MoSS to assess the targeting issues within the current system
                          and identify the characteristics of the excluded poor households on a broad comparison
                          basis. Finally, first hints at policy changes will be produced.
Quality Criteria                               Quality Method                         Date of Assessment
Will provide information on the socio-         Comparison of the profile of the           2010
economic characteristics of the current        Social Aid beneficiary with the
beneficiaries                                  General Poverty Profile gives first
                                               hand information on the whether
                                               the person is eligible or not.
Same


                                                           43
Activity Result 13         Proxy Means Tests (PMT) for Social Aid.                       Start Date: 2009
(Atlas Activity ID)                                                                      End Date: 2011
Purpose                    The PMT will replace the current allocation formulae for Social Aid.
Description                Proxy-Means Tests will be estimated that yield satisfactory targeting criteria for social
                           aid. They will then constitute the new basis of the benefit allocation rules. The assessment
                           of household characteristics to use for such PMT is already under progress.
Quality Criteria                              Quality Method                         Date of Assessment
Better use of limited resources.              Reduces Type I error (exclusion of          2010
                                              genuinely poor people) and Type II
                                              errors (leakages to non-poor).
Same
Activity Result 14         Recommendations on the Review of Social Aid.                  Start Date: 2009
(Atlas Activity ID)                                                                      End Date: 2010
Purpose                    To recommend changes in the eligibility criteria of the current Social Aid.
Description                A report containing the recommendations on the review of Social Aid will be
                           produced.
Quality Criteria                             Quality Method                         Date of Assessment
Better harmonize the criteria for the        Amendment in current framework            2010
different Social Aid schemes.                to reduce Type I error (exclusion
                                             of genuinely poor people) and
                                             Type II error (leakages to non-
                                             poor).
Same
Activity Result 15         Rationalisation of Social Programmes in                       Start Date: 2010
(Atlas Activity ID)        Mauritius.                                                    End Date: 2011
Purpose                    To strengthen the system to identify beneficiaries of social programmes.
Description                The previous set of results will be complemented with other analysis for other social
                           programmes. These results will be used to suggest improvement and rationalization of
                           social programmes in Mauritius.
Quality Criteria                            Quality Method                     Date of Assessment
Avoid the fragmentation of the social        Using the PMT for the benefit              2011
safety nets and the risk of duplication.     allocation rules.
Same
Activity Result 16         Reorganisation of the Secretariat General of the              Start Date: 2009
(Atlas Activity ID)        Indian Ocean Commission (IOC)                                 End Date: 2010
Purpose                    Fast-increasing levels of globalisation, the emergence of new regional groups and
                           changes in the situations of member countries have meant that regional cooperation has
                           taken on a new dimension. All now believe that regional cooperation and integration,
                           which require more effective solidarity, not only in economic terms but also in many
                           other areas, are the key to greater cohesion and could close this gap.
Description                As a contribution of the Government of Mauritius to reorganize and strengthen the
                           Secretariat General of the Indian Ocean Commission, the UNDP Strategic Budgeting
                           project will develop methodologies for the introduction of performance budgeting and the
                           evaluation of individual staff performance and assist in updating Financial Regulations

                                                            44
                          and the Procurement Manual in line with international best practices.
Quality Criteria                           Quality Method                         Date of Assessment
Preparation of technical documents: i)     Performance budget and individual          2010
Performance budget manual; ii)             performance evaluation to be
Individual performance evaluation          implemented on a pilot basis in
manual; iii) New financial regulations;    2010 and evaluated by external
and iv) New procurement manual.            auditors.


                                                 PART VII
                                              LEGAL CONTEXT

        This project document shall be the instrument referred to as such in Article 1 of the SBAA
        between the Government of Mauritius and UNDP, signed on 29th August 1974. Consistent
        with Article III of the Standard Basic Assistance Agreement, the responsibility for the safety
        and security of the executing agency and its personnel and property, and of UNDP‟s property
        in the executing agency‟s custody, rests with the executing agency.

        The executing agency shall:

        a) put in place an appropriate security plan and maintain the security plan, taking into
           account the security situation in the country where the project is being carried;
        b) assume all risks and liabilities related to the executing agency‟s security, and the full
           implementation of the security plan.

        UNDP reserves the right to verify whether such a plan is in place, and to suggest
        modifications to the plan when necessary. Failure to maintain and implement an appropriate
        security plan as required hereunder shall be deemed a breach of this agreement.

        The executing agency agrees to undertake all reasonable efforts to ensure that none of the
        UNDP funds received pursuant to the Project Document are used to provide support to
        individuals or entities associated with terrorism and that the recipients of any amounts
        provided by UNDP hereunder do not appear on the list maintained by the Security Council
        Committee established pursuant to resolution 1267 (1999). The list can be accessed via
        http://www.un.org/Docs/sc/committees/1267/1267ListEng.htm. This provision must be
        included in all sub-contracts or sub-agreements entered into under this Project Document.




                                                        45
                                  PART VIII
                                 APPENDICES

(I) - Risk Analysis

(II) - (XI) Terms of Reference




                                     46
   APPENDIX 1 - RISK ANALYSIS

   Risk Analysis
#                Date                      Impact &      Countermeasures             Submitted,    Last
 Description Identified         Type      Probability    / Mngt response     Owner   updated by   Update   Status
1
Parliamentary April 2010 Political       Current         Update of the     MoFEE            _       _        _
elections to be                          priorities of   2010-11 action
organized in                             the Govt.       plan if Govt.
the first half                           Economic        priorities are
of 2010.                                 Reform          modified.
                                         Programme
                                         could be
                                         changed.
Change of the    April 2010 Political    Commitment      UNDP needs to       UNDP           _       _        _
National                                 might be less   secure
Project                                  and the         commitment of all
Director only                            project         concerned
in the case of                           outputs will    stakeholders in the
a new Govt.                              not be          public sector:
                                         delivered as    Ministries/Depts,
                                         planned.        Statutory Bodies,
                                                         Local Govts, and
                                                         Rodrigues
                                                         Regional
                                                         Assembly).
No additional    December    Financial   Lack of         Reduction in the UNDP          _           _        _
funding from     2009                    funding         output delivery.
TRAC 2



                                                               47
                                        APPENDIX II


                        TERMS OF REFERENCE FOR THE
                   PROGRAMME COORDINATOR / LEAD ADVISOR


BACKGROUND

Since 2006, Mauritius has moved from a first-generation of reforms, championed and executed
mostly from the Minister of Finance, to a second-generation reform environment where
coordination among multiple ministries/departments as well as broader institutional capacity in
the public sector has become a key challenge. In this context, prioritizing reforms that are both
politically feasible and hold the best potential to unlock growth with equity has become a core
challenge. In this context, the UNDP country programme for 2009-2011 is anchored in the 10-
year Government economic reform programme with a focus on capacity development in four
strategic initiatives: 1/ Performance-Based Budgeting (PBB) and Sector Strategic Plans; 2/
Empowerment Programme; 3/ Zones d‟Education Prioritaires (ZEP); and 4/ Environmental
protection, energy and management of natural resources.

Regarding the first initiative implemented by the UNDP Strategic Budgeting Project, the main
objective of the current budget reform is to increase efficiency in public expenditure
management (PEM) by applying Performance-Based Budgeting (PBB) that creates better
resource allocation, linking budgets to the Ministries/Departments strategic plans, upgrading
accounting policies, establishing partnerships with the private sector and independent institutions
to provide select services, and introducing the latest technologies and systems to enhance
operational efficiency and to improve service delivery.

Therefore, the new focus of this main UNDP initiative will be put on the support to PBB further
development and implementation and the gradual setting up of the Social Registry of Mauritius
(SRM) so as to link poverty reduction to governance efforts:
- Strategic planning and PBB aims to strengthen accountability, improve performance in
   public finance and administration and improve the effectiveness of policies and strategies
   designed for the implementation of the 10-year economic reform programme of the
   Government of Mauritius. UNDP intervention supports government reform in fiscal
   consolidation and improving public sector efficiency.
- The SRM will be a large database of potential and actual social programme beneficiaries to
   be operational by 2010. It will be an instrument to assist the Ministry of Social Security
   (MoSS) in identifying the beneficiaries of each social programme and deciding the level of
   assistance for each beneficiary. It will also serve to evaluate social programmes and social
   safety nets in Mauritius and improve their performance. The SRM will allow substantial
   savings of public funds by improving the efficiency of social transfers while at the same time
   alleviating poverty in Mauritius. It will constitute a core element of any anti-poverty policy.




                                                  48
DUTIES AND RESPONSIBILITIES

Pivoted on Programme-Based Budgeting, the Ministry of Finance and Economic Empowerment
wishes to develop a budgetary system reflecting high camaraderie between MoFEE, the
Ministries/Departments wherein both share mutual concern for constraints and appreciation of
operational freedom.

PRINCIPLE FUNCTIONS

Under the overall guidance of the Financial Secretary (FS) and in collaboration with the Budget
Director and the Budget Coordinator, the UNDP Programme Coordinator and Lead Advisor will
perform the following functions:

-   Strenghten the coordination with concerned development partners in engaging them for
    getting the necessary assistance regarding the implementation of the 10-year economic
    reform programme of the Government of Mauritius.

-   Strengthen the policy framework through coordination and monitoring on “Trade and
    Competitiveness Development Policy Loan” (DPL 3 and DPL 4) and support the regional
    economic integration process.

-   Assist the modernization of the Public Financial Management (PFM) system, including the
    preparation of the Public Financial Management Act, to address the current gaps and provide
    a sound legal basis for the management of public finances and a Financial management kit
    that includes the PBB Manual to ensure uniformity and standardisation in public financial
    management.

-   Provide adequate technical support at the national in making PBB, embedded in a Medium
    Term Expenditure Framework (MTEF) fully operational by 2011, including further IT
    development regarding the processing of financial and nonfinancial data.

-   Provide technical guidance to Rodrigues Regional Assembly (RRA) and to Mauritius Local
    Governments in developing their PBB systems in line with best practices developed by the
    Government of Mauritius.

-   Assist the coordination on the preparation/update of 3-year Strategic Plans and related annual
    Operating Plans to be prepared by Ministries / Departments and concerned statutory bodies.

-   Provide technical guidance to all Sector Ministry Support Teams (SMSTs) on public
    expenditure analysis with the objectives of: (i) Improving service delivery specification; (ii)
    Analysing performance information; and (iii) Streamlining of performance indicators.

-   Participate in the expansion and further implementation of the capacity building training
    programme on MTEF-PBB composed of eight basic programmes: (i) Strategic Planning; (ii)
    Medium-Term Expenditure Framework (MTEF); (iii) Performance-Based Budgeting (PBB);


                                                  49
    (iv) Costing; (v) Measuring and Evaluating Performance; (vi) Charts of Accounts; (vii)
    Monitoring, accounting and reporting; and (viii) Performance Audit.

-   Facilitate the extension of the linkages and synergies between the PBB and the Performance
    Management System (PMS) to improve individual and organizational performance linked to
    the effective and timely delivery of public services.

-   Supervise the technical assistance regarding the strengthening of the System of National
    Accounts (SNA) in the area of (i) Environment-Economic Accounting; and (ii) Elaboration
    of a Tourism Satellite Account.

-   Supervise the technical assistance regarding the setting up of the Social Registry of Mauritius
    (SRM) so as to allow substantial savings of public funds by improving the efficiency of
    social transfers while at the same time alleviating poverty in Mauritius.

-   Assist the reorganization of the Secretariat General of the Indian Ocean Commission (IOC)
    in developing methodologies for the introduction of performance budgeting (Preparation of a
    “Performance Budget Manual”) and the evaluation of individual staff performance
    (Preparation of an “Individual Performance Evaluation Manual”) and updating “Financial
    Regulations” and “Procurement Manual” in line with international best practices (refer to
    Pages 31 and 32 below).

DURATION OF APPOINTMENT

The appointment of the Programme Coordinator/Lead Economic will be for a period of 12
months from the effective date of appointment. The appointment of the Programme Coordinator /
Lead Economic Advisor will expire automatically after twelve (12) months from the effective
date of appointment, unless an extension is requested by the Ministry of Finance and Economic
Empowerment and is agreed on by the Programme Coordinator / Lead Advisor.

Other specialists will be recruited on the following sectors: Social Registry of Mauritius,
National Accounts (Environment accounting and Tourism Satellite Account), and Sector
Strategic Plans (Health, etc.).

COMPETENCIES

-   Ability to communicate effectively with staff at all levels of the organization;

-   Ability to work and adapt well with people of different national, ages, cultural, gender,
    religious and racial backgrounds;

-   Ability to work independently, multi-task and work and well under pressure;

-   Maintain confidentiality and discretion when dealing with sensitive issues;

-   Ability to make timely and quality judgments and decisions;

                                                   50
-   Able to work in a team, organize work and projects.


REQUIRED SKILLS AND EXPERIENCE

-   Post-graduate qualification in economics and public finance;

-   A minimum of 15 years practical experience in implementing technical cooperation
    programs and providing technical advice at the international level;

-   Strong team leadership capabilities, including the ability to work with different line
    ministries/departments and selected parastatal bodies, to identify management needs and
    expectations, and to relate these to developing recommendations for an efficient and
    comprehensive public expenditure management system;

-   An ability to identify new needs and risks during the implementation of the economic
    reform programme and to advise on appropriate responses which ensure that the existing
    quality and integrity of the public expenditure management system is preserved and
    improved;

-   Capability to design and run training activities in budget formulation, public expenditure
    management and analysis;

-   Fluency in English and French.




                                                 51
2009 REQUEST FROM THE SECRETARIAT GENERAL OF THE INDIAN OCEAN COMMISSION




                                    52
53
                                        APPENDIX III


             TERMS OF REFERENCE FOR A PROGRAMME ASSOCIATE


ORGANISATIONAL CONTEXT

Under the overall guidance of the Head of the Socio-Economic Development Unit (the Senior
Programme Manager), the Programme Associate will provide programme support services
ensuring high quality, accuracy and consistency of work.

The Programme Associate will support the overall implementation of the “Strategic Budgeting in
the Government of Mauritius” project in terms of administrative, financial and logistical
assistance and support the day to day task of the UNDP Lead Economist, based at the Ministry of
Finance and Economic Empowerment. In addition, the Programme Associate will provide
support of similar nature to the Socio-Economic Development Unit.

The Programme Associate will work in close collaboration with the operations, programme and
project staff in the Country Office and UNDP Headquarters as required to exchange information
and to support programme delivery.

FUNCTIONS / KEY RESULTS EXPECTED
SUMMARY OF KEY FUNCTIONS:

   Support to management of the Country Office programme;
   Administrative support to the Programme Unit;
   Support to resource mobilization;
   Support to knowledge building and knowledge sharing.

1. Provides effective support to management of the CO programme, especially to the “Strategic
   Budgeting in the Government of Mauritius” project, focusing on the achievement of the
   following results:
    Creation of project in Atlas, preparation of budget revisions, revision of project award
       and project status, determination of unutilized funds, operational and financial closure of
       a project.
    Presentation of information for audit of NEX projects.

2. Provides administrative support to the Programme Unit focusing on achievement of the
   following results:
    Prepare non-PO vouchers for development projects.
    Maintain internal expenditures control system including timely corrective actions on
       unposted vouchers, including the vouchers with budget check errors, match exceptions,
       unapproved vouchers.


                                                 54
      Create requisitions in Atlas for development projects, register of goods receipt in Atlas.
      Make budget check for requisitions, POs and vouchers.
      Maintain project records, files and other documentation
      Ensure coordination of administrative and financial arrangements between UNDP and the
       Project Management Unit and ensure logistics arrangements of workshops and travel;
      Co-ordinate and make arrangements for meetings, and, prepare notes of meeting
       accordingly
      Assist in the recruitment and selection of national and international consultants
      Provide support in the implementation, monitoring and evaluation of project activities
      Assist project personnel and liaise with other partners accordingly
      Correspond with relevant stakeholders and follow up on correspondence
      Monitor timely preparation of progress reports and workplan
      Support Project Personnel in preparing and processing financial documents for auditing
       purposes
      Monitoring and reporting on day-to-day financial transactions including issuing payments
       to support the project activities

   In addition, the Programme Associate is expected to attend to the following tasks:
       Maintaining project files, ensuring that all correspondence and periodic reports are
        properly kept and that matters requiring action are brought to the attention of the Senior
        Programme Manager and Lead Economist
       Assisting the Lead Economist in overall administrative and financial activities of the
        project
       Developing and disseminating all briefing materials/fact sheets, presentations and other
        communication materials for the Project
       Keeping and maintaining records on the progress of both existing and pipeline projects
       Contribute to reports/articles/write-ups pertaining to SEDU projects
       Supporting the Senior Programme Manager and Lead Economist in organising and
        following up on meetings, workshops and seminars in order to support the
        implementation of the “Strategic Budgeting in the Government of Mauritius”
       Arrange for the recruitment and selection of local and international experts, including the
        following tasks:
        . Finalising and formatting terms of reference;
        . Advertising and disseminating information about the positions;
        . Compilation of applications and CVs;
        . Screening of candidates and arranging interviews;
        . Arrange for contracts, air tickets, transfers, accommodation;
        . Follow-up and monitoring of activities.
       Performing other tasks as assigned by the Senior Programme Manager

3. Supports resource mobilization focusing on achievement of the following results:
     Review of contributions agreement, managing contributions in Atlas.

4. Supports knowledge building and knowledge sharing in the CO focusing on achievement of
   the following results:
       Participation in training for operations/ projects staff on programme.

                                                 55
       Contributions to knowledge networks and communities of practice.

IMPACT/RESULT

Accurate data entry and financial information have an influence on the quality and
implementation of the UNDP programme. A client-oriented and efficient approach shapes the
image of UNDP in the country.

COMPETENCIES
CORPORATE COMPETENCIES
 Demonstrates commitment to UNDP‟s mission, vision and values.
 Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability

FUNCTIONAL COMPETENCIES:
Knowledge Management and Learning
 Shares knowledge and experience;
 Actively works towards continuing personal learning, acts on learning plan and applies
   newly acquired skills.

Development and Operational Effectiveness:
 Ability to perform a variety of standard tasks related to Results Management, including
   screening and collection of programme/project documentation, data input, preparation of
   revision, filing, provision of information
 Ability to provide inputs to business process re-engineering, implementation of new system,
   including new IT based systems

Leadership and Self-Management:
 Focuses on result for the client and responds positively to feedback
 Consistently approaches work with energy and a positive, constructive attitude
 Remains calm, in control and good humoured even under pressure

QUALIFICATIONS AND EXPERIENCE
- Post-graduate degree in Economics, Development studies, Management or alternative Social
  Sciences
- At least 3 years of relevant administrative or programme experience is required at the
  national or international level.
- Experience in using spreadsheet and MS office (Word, Excel, PowerPoint, etc).
- Fluency in UN‟s official languages and national language of the duty station.




                                                  56
                                         APPENDIX IV


                    TERMS OF REFERENCE FOR THE SETTING UP
                    OF A SOCIAL REGISTRY OF MAURITIUS (SRM)
                              (Ministry of Social Security)


1 - BACKGROUND

Over the recent years, the Mauritian economy has been the subject of serious challenges and
constraints. Above all, the trade preferences which the country used to enjoy in key markets,
especially in relation to sugar and textiles, have been questioned and are gradually being reduced
or simply eliminated. At the same time, competition from developed, emerging and developing
countries has significantly increased. Last but not least, the profound effects of unprecedented
surges in commodity prices on the small insular economy cannot be underestimated.

The Government of Mauritius has therefore embarked on an economic reform programme to
position the economy on a higher growth path and making it more competitive, flexible and
adaptable through (a) fiscal consolidation and improving public sector efficiency (b) enhancing
trade competitiveness (c) improving the investment climate (d) democratising the economy and
(e) ensuring balanced equitable development.

The “Strategic Budgeting in the Government of Mauritius” project supports the Economic
Reform Programme and one of its key components consists of implementing a full-fledged
Programme Based-Budgeting (PBB) embedded in a three year Medium Term Expenditure
Framework (MTEF). Under this project, UNDP basically provides international and national
expertises to assist the government achieve the twin goals of (i) sustainable and equitable socio -
economic development, and, (ii) efficient and effective use of economic resources.

A host of initiatives have been introduced to modernise public resources management and
improve the efficiency and effectiveness of government spending. The “Social Registry of
Mauritius” (SRM) is one of such initiatives.

2 - SETTING UP A SOCIAL REGISTRY

The Social Registry will be a database of potential and actual social programme beneficiaries. It
will assist the Government of Mauritius in identifying the beneficiaries of each programme and
deciding the level of assistance for each beneficiary. The objectives of the SRM are to:
- Better target beneficiaries of social programmes;
- Manage social programmes in an integrated way;
- Better harmonise the criteria for the different social programmes run by different Ministries;
    and
- Analyse cyclical and structural poverty reduction policies.



                                                  57
The work will be carried out in close collaboration with the agents of the Ministry. An important
objective of this plan is having the Ministry‟s agents actually implementing the methods rather
than merely relying on external and temporary expertise. Then, there is a substantial component
of „capacity-building‟.

In these conditions, the role of the international consultant should be to technically support and
accompany the whole process. In particular, he will have to perform the most difficult technical
steps of the statistical methods and economic analyses.

However, most of the work in the project must be performed by the Ministry of Social Security
and by the Central Statistics Office (CSO). This is important not only because of the large
number of man-days to provide for the project, but also the national institutions must develop
capacities to implement the Social Registry and use it efficiently in the future. The main
opportunity for the Ministry‟s agents to learn actively how to execute these tasks is during the
setting up.

The SRM Project started in January 2008 and has already produced a number of outputs. The
next section describes the tasks of the UNDP international consultant for the period April 2009
to December 2010.


3 – TASKS TO BE COMPLETED FROM APRIL 2009 TO DECEMBER 2010

Under the technical supervision of the UNDP Programme Coordinator / Lead Advisor, the
international consultant will assist in the following operations:

   1. Extreme Poverty Profile – Main Report

A complete set of nutritional poverty lines for the island of Mauritius, Rodrigues and the
Republic of Mauritius will be estimated. A general extreme poverty profile will also be estimated
using various demographic and socio-economic characteristics.

   2. Extreme Poverty Profile – Summary Report

The work on Extreme Poverty will be completed by Notes which summarize the main results of
the Extreme Poverty Profile.

   3. Diagnostic reports on existing databases at the Ministry of Social Security

Diagnoses of the current Social Aid and the Basic Retirement Pension databases will be carried
out and findings will be published in two separate reports.

   4. General Poverty Profile – Main Report
The analysis will be based on the Living Conditions Survey 2008 and the Household Budget
Survey 2006-7. Statistics on basic needs will be produced. A complete set of poverty lines and
destitution criteria will be made available for assessment of social programs in Mauritius.

                                                 58
Moreover, equivalence scales adapted to Mauritius will be estimated. Finally, a general poverty
profile describing the poverty situation in Mauritius will be produced and published.
    5. General Poverty Profile – Summary Report
The work on General Poverty will be completed by Notes summarizing the main results of the
General Poverty Profile for economic analysis and social policy.

   6. Living Conditions Survey ( Statistical Results) – Main Report
This report will present the survey methodology and the statistical results of the Living
Conditions Survey.

   7. Profile of Social Aid Beneficiaries – Main Report
The profile of social aid beneficiaries will first provide a detailed description of households
benefiting from social aid. Second, it will show the huge progress brought by the new database
as compared with existing MSS files. Third, it will reveal how the social aid beneficiaries differ
from average households and from poor and destitute households. This will allow MSS to assess
the targeting issues within the current system and identify the characteristics of the excluded
poor households on a broad comparison basis. Finally, first hints at policy changes will be
produced.

   8. Selection correction and statistical extrapolation – Progress Report

An important element for the evaluation of social programs is that non-beneficiaries must be
included in the database so that proper welfare, poverty and targeting analyses can be carried out.
New methods will be designed to reach this objective through the integration of databases.

The consultant will design and execute the statistical matching procedure of the completed SRM
with household budget survey data and income threshold survey data.

He will perform preliminary tests of the estimation methods and selectivity correction methods
by using the social aid database and the consumption surveys.

Finally, he will implement the newly designed statistical methods in collaboration with local
experts.

   9. Targeting Statistics for Social Aid – Final Report
Using the matched data from Complementary Survey and HBS, targeting statistics for social aid
will be estimated that do not depend on models used to extrapolate living standards. These
statistics will provide indications on how to reform the current system. They will be extended to
targeting statistics for prospective new social allocation formulae.

   10. Proxy Means Tests (PMT) for Social Aid – Main Report




                                                  59
Proxy-Means Tests will be estimated that yield satisfactory targeting criteria for social aid. They
will then constitute the new basis of the benefit allocation rules. The assessment of household
characteristics to use for such PMT is already under progress.

   11. Recommendations on the Review of Social Aid – Main Report
A report containing the recommendations on the review of Social Aid will be produced.

   12. Dynamic Poverty Profile – Main Report

Estimation of a Dynamic Extreme Poverty Profile based on the HBS 1996/7, 2001/02 and
2006/07 datasets.

   13. Implementation of the new SRM software – Progress Report
The new SRM software will allow automatic payments and analyses to monitor the development
of the social system of Mauritius.

   14. Rationalization of Social Programs – Main Report
The previous set of results will be complemented with other analysis for other social programs.
These results will be used to suggest improvement and rationalization of social programs in
Mauritius.




                                                  60
Ref. No. in                                                                      Target
   ToR                           Tasks                          Outputs
(Section 3)                                                                       date
              Estimation of Nutritional Poverty Lines and
    1                                                     Main Report           Completed
              Profile

              Notes on the Nutritional Poverty Lines and
    2                                                    Summary Report Completed
              Profile

              Diagnosis of existing Basic Retirement          Diagnosis
    3                                                                           Completed
              Pensions and Social Aid databases               Report

              Estimation of General Poverty Lines and
    4                                                         Main Report       Completed
              General Poverty Profile

              October 2009 mission: Presentation of
              General Poverty Profile and other findings;     Powerpoint
                                                                                Completed
              capacity building; guidance; technical          presentation
              discussions
              Notes synthesizing the main results of the                December
    5                                                    Summary Report
              General Poverty Profile                                     2009

              Living Conditions Survey - Statistical                             January
    6                                                         Main Report
              Results                                                              2010
              Profile of Social Aid Beneficiaries based on                       January
    7                                                      Main Report
              Complementary Survey data                                            2010
              Selection correction and statistical            Progress Report    February
    8
              extrapolation                                   on Targeting         2010
              Estimation of targeting statistics for Social   Final Report on    February
    9
              Aid                                             Targeting            2010
              Design and implemenation of Proxy Means Main Report on
    10                                                                          March 2010
              Tests                                   PMT
              Mission: Present findings on PMT and
              Targeting; capacity building and
                                                         Mission Report   April 2010
              demonstration of analytical methods; local
              discussions
              Recommendations on the review of Social Main Report on
    11                                                                    May 2010
              Aid                                        Review of Social
                                                         Aid Report on
                                                         Main
              Estimation of a Dynamic Nutritional
    12                                                   Dynamic          June 2010
              Poverty Profile
                                                         Poverty
                                                              Progress Report
              Implementation of new SRM software
    13                                                        on automatic       July 2010
              system to allow automatic payments
                                                              payment in SRM

              Mission: Present report on Social Aid
              recommendations and Dynamic Poverty
                                                                                 August
              Profile; organisation of SRM software           Mission Report
                                                                                  2010
              system for payment; capacity building and
              demonstration of analytical methods
              Rationalization of Social Programmes in         Main Report on     October
    14
              Mauritius                                       Rationalization     2010
              Mission: Present Recommendations on the
              Rationalization of Social Programmes; local
                                                                                November
              discussions; assessment and monitoring of Mission Report
                                                                                  2010
              the SRM system; capacity building and
              demonstration of analytical methods


                                              61
             Complementary Terms of Reference for the SRM International Consultant


              CAPACITY BUILDING ON GENERATION OF POVERTY LINES
                           (Central Statistics Office - CSO)



1. Background
In the context of the setting up of the SRM, extreme and general poverty lines have to be
generated among other tasks. CSO staff have to be familiar with the statistical techniques of
generating these lines so that they can replicate the work on their own in the future.

2. Requested services
The services of the SRM international consultant will be required to build capacity on the
following:
• Statistical extrapolation from food threshold to extreme poverty line;
• Statistical extrapolation from food threshold to general poverty line;
• Determination of equivalence scales for Mauritius; and
• Other relevant issues pertaining to the statistical analysis.

3. Deliverables
The following are to be provided by the SRM international consultant:
• On-the-job training including practical sessions and demonstration using actual data;
• Technical notes/manual on the methods used.

4. Timing and duration of capacity building activity
The activity should be carried out in Mauritius when the next mission of the international
consultant is being fielded, preferably during the first semester of 2010. The expected duration of
the activity is 5 working days.




                                                  62
                                           APPENDIX V


                 TERMS OF REFERENCE OF THE NATIONAL EXPERT
                   FOR THE “SOCIAL REGISTRY OF MAURITIUS”


CONTEXTE OF INTERVENTION

The Social Registry of Mauritius (SRM) will be a large database of actual and potential social
programmes beneficiaries. It will be an instrument to assist government in general and the
Ministry of Social Security, National Solidarity and Senior Citizens Welfare & Reform
Institutions (MoSS) and other government agencies, which provide social programmes in
identifying the beneficiaries of each programme and deciding the level of assistance for each
beneficiary.

It will also serve to evaluate existing social programmes and improve performance and service
delivery. The SRM is an ambitious project, which will require substantial means, time, effort and
human resource. The whole process may take up to two or three years.

In this context a National Expert will be recruited to assist the MoSS in the setting up of the
SRM. He will report to the designated officers of the MoSS, UNDP Lead Economist in
Mauritius and the UNDP International Consultant providing regular technical support for the
setting up of the SRM. He will also act as a liaison officer between the local institutions and the
UNDP International Consultant.

The National Expert will be primarily based at Rose Hill, while he may have to travel frequently
to Port Louis for consultations.

He will be under the direct authority of the UNDP Lead Economist.

DUTIES OF THE NATIONAL CONSULTANT

   Assist in the editing of documents and questionnaires produced for the setting up of the
    Social Registry of Mauritius (SRM);
   Responsible for the development of a new team of the SRM at the MoSS site of Rose Hill,
    notably for the finalization of the SRM specifications and the implementation of the software
    and computer systems;
   Assist the Core Team in the execution of the collection, data entry and data checks of the
    Complementary Survey for the Social Aid system;
   Assist in the design, adaptation and execution of the Complementary Survey for the other
    social programmes of the MoSS;
   Provide various technical assistance and guidance at various stages of the programme
    implementation, when asked by the UNDP Lead Economist or by the UNDP International
    Consultant;


                                                  63
   Report on a monthly basis to the UNDP Lead Economist and the UNDP International SRM
    Consultant.


PROFILE OF THE CANDIDATE

   Good mastery of both English and French languages.
   Successful experience of supervision of working groups in economic or statistical fields.
   Ability to perform basic statistical analyses (preferably with Software STATA).
   Knowledge of the Mauritian social system, notably the SRM.


Duration of the contract: 1 Year (renewable)




                                                 64
                                         APPENDIX VI


            TERMS OF REFERENCE OF THE NATIONAL STATISTICIAN-
            ECONOMIST FOR THE “SOCIAL REGISTRY OF MAURITIUS”



BACKGROUND

Over the past three years or so, the Mauritian economy has been the subject of serious challenges
and constraints. Above all, the trade preferences which the country used to enjoy in key markets,
especially in relation to sugar and textiles, have been questioned and are gradually being reduced
or simply eliminated. At the same time, competition from developed, emerging and developing
countries has significantly augmented. Last but not least, the profound effects of unprecedented
surges in oil and food prices on the small insular economy cannot be underestimated.

The Government of Mauritius has therefore embarked on an economic reform programme to
position the economy on a higher growth path and making it more competitive, flexible and
adaptable through (a) fiscal consolidation and improving public sector efficiency (b) enhancing
trade competitiveness (c) improving the investment climate (d) democratising the economy and
(e) ensuring balanced equitable development.

The overall objective is to double GDP and salary levels in 6 to 7 years and to reach full
employment in 3 to 4 years.

The “Strategic Budgeting in the Government of Mauritius” project supports the Economic
Reform Programme and one of its key components consists of implementing a full-fledged
Programme Based -Budgeting (PBB) embedded in a three year Medium Term Expenditure
Framework (MTEF), as of budget 2008/09. Under this project, UNDP basically provides
international and national expertise to assist the government achieving the twin goals of (i)
sustainable and equitable socio -economic development, and, (ii) efficient and effective use of
economic resources.

A host of initiatives have been introduced to modernise public resources management and
improve the efficiency and effectiveness of government spending.

The “Social Registry of Mauritius” (SRM) is one of such initiatives and involves the compilation
and integration of data and information to beneficiaries of social schemes in Mauritius. The
Social Registry will be a database of potential and actual social programme beneficiaries. It will
assist the Government of Mauritius in identifying the beneficiaries of each programme and
deciding the level of assistance for each beneficiary. The services of an international consultant
has been contracted to drive the whole process. A full -time National Consultant liaises with the
latter and works in close collaboration with key stakeholders, in particular the Ministry of Social
Security, National Solidarity, Senior Citizens Welfare and Reforms Institutions and the Ministry
of Finance and Economic Empowerment (MoFEE). The survey of beneficiaries has already

                                                  65
started and the first batch of data will be processed into the Social Registry by the end of this
year.

The project has reached a key stage and, as a result, requires supplementary expertise. The
services of a Statistician -Economist are therefore required.

QUALIFICATIONS AND EXPERIENCE

   Masters or PhD in Statistics, Demographics or Economics.
   Ability to perform statistical analyses – possibly with the software STATA.
   A good applied econometrician with some past experience of concrete analyses would be
    preferable.
   Good mastery of either English or French languages.
   At least five years‟ experience as a Statistician.

DUTIES OF THE STATISTICIAN-ECONOMNIST

1. To apply statistical methods and perform statistical analyses on existing social assistance
   databases under the guidance of the International SRM Consultant.
2. To apply statistical methods and perform statistical analyses on the SRM database.
3. To make use of appropriate statistical software for computer processing and analysis of data.
4. To prepare statistical reports in connection with the SRM.
5. Provide assistance in other domains of the programme implementation, notably with
   administrative duties and supervision of working groups.


The statistician-economist will carry out his/her tasks under the guidance of the International
SRM Consultant and under the authority of the UNDP Programme Coordinator and Lead
Adviser.




                                                 66
                                       APPENDIX VII


         TERMS OF REFERENCE FOR AN INTERNATIONAL CONSULTANT
               ON ENVIRONMENTAL-ECONOMIC ACCOUNTING


PROJECT JUSTIFICATION

There is an emerging outcry globally to keep track of environmental issues, especially with the
advent of climate change and its impact on economies. Mauritius, as a small island, is highly
vulnerable both in terms of its economy and natural environment. The limited resources available
are vital to sustain the country‟s economic activities and population‟s needs in general.

In this context, a system of Environment-Economic Accounting is of utmost importance since it
will provide a transparent information system which can be used to identify more sustainable
paths of development. To that effect, the Government of Mauritius has the firm intention to
consider resources accounting which fits in the setting up of an integrated system of
Environment-Economic Accounting.

OBJECTIVE
The key objective of the project is to develop and implement a system of environment-economic
accounting ion Mauritius.

REQUESTED SERVICES
The services of a highly experience international consultant will be required to develop and
implement a system of integrated environment-economic accounting in Mauritius. In particular,
the consultant will carry out the following tasks in 2 missions:

Mission 1: 3 weeks
(i)   Review existing reports on the environment as well as existing institutional and
      regulatory systems for the application of an accounting system in Mauritius;
(ii)  Review existing data on the environment including data on the cost of various mitigation
      measures/per sector that have been funded and completed (State or private) for a first
      assessment of data on costs of loss and/or pollution and required investment;
(iii) For missing data or data gaps, develop some specific criteria and/or modeling instrument
      to be followed case by case in order to determine the value of various natural assets
      (renewable, non renewable, etc..) as well estimate any expected return of investment on
      conservation and/or mitigation measures taken;
(iv)  Develop accounting methodologies appropriate for the local context, for the various
      resources and sectors such as water, coastal zones, air/atmosphere/climate and land use
      among others;




                                                67
(v)     Make recommendations about how to implement the accounting methodologies
        proposed, particularly with regards to data collection (including institutional
        arrangements) and compilation;
(vi)    Devise an Action Plan for the implementation of the system indicating the time frame and
        resources needed in terms of staffing equipment, software, etc;
(vii)   Assist and facilitate the data collection and compilation process. Along the way, provide
        on-the-job training to all staff appointed (around 8) to carry out this activity. Develop a
        ToR for each of them so that the work can proceed as planned.

Mission 2: 4-6 weeks (to be undertaken after obtaining the necessary data for compiling the
Environment Economic Accounts but no later than 6 months after the first mission)
-        Develop the Environment Economic Accounts for the country. In the process, on-the-job
         training should be given to local staff (CSO, Ministry of Environment, Ministry of
         Finance & Economic Empowerment as appropriate) on practical aspects of data
         compilation, analysis and interpretation of the accounts. At the end of the project, the
         staff should have the necessary expertise to carry out on their own;
-        Disseminate information on the accounts to key Decision makers, including those from
         the Ministry of Finance and Economic Development, the Ministry of Environment and
         the various other relevant institutions involved in environmental issues.
-
Mission 3: 1 week (to be undertaken around August 2010 after CSO would have prepared the
Environmental Economic Accounts for 2007 in order to vet the work done and finalize the
results)
(i)      Evaluate and finalise the 2007 EEA prepared by CSO staff, and propose improvements, if
         any;
(ii)     Develop methodology for estimating the accounts for non-census years, and prepare
         estimates for these years (2003 to 2006, 2008 and 2009) on the basis of the methodology
         developed; and
(iii) Analyse and interpret the results.


DELIVERABLES
The following deliverables are expected by the international consultant:
(i)    A report at the end of the first mission highlighting the activities carried out and
       including an Action Plan for the implementation of the Environment-Economic
       Accounting system;
(ii)   The Environment Economic Accounts developed for the country - at the end of the
       second mission;
(iii) Finalised EEA for water, energy use, atmospheric emissions and material flows relating
       to year 2007 in publication format;
(iv)   Methodological notes on the estimation of EEA for non-census years;
(v)    Estimates of the EEA for non-census years (2003 to 2006, 2008 and 2009); and

                                                  68
(vi)   A report at the end of the 3rd mission highlighting the activities carried out and any
       recommendations for future actions.

PROFILE OF THE CONSULTANT
• The accounting system requires the service of a highly experienced international consultant
  well conversant with National Accounts and Environmental-Economic Accounting;
• The international consultant should possess an advanced university degree, masters or above,
  in any of the following disciplines Statistics, Economics, Environmental Economics,
  Environmental Statistics, Environmental Sciences;
• He should have strong statistical training and quantitative background;
• He should have proven experience in the development of a similar system in any country;
• He should have relevant experience in skills transfer and building local capacity;
• He should be fluent in English.




                                               69
                                       APPENDIX VIII


   TERMS OF REFERENCE FOR AN INTERNATIONAL CONSULTANT FOR THE
    ELABORATION OF A TOURISM SATELLITE ACCOUNT FOR MAURITIUS



JUSTIFICATION

The tourism sector has been a key factor in the development of Mauritius during the past
decades. During the period 1977 to 2007, tourist arrivals rose from 103,000 to around 900,000
and tourist earnings from R 210 million to around R 38,840 million. With Government policy to
attract two million tourists in 2015, the sector is being called upon to grow significantly in the
coming years. Statistical information collected so far does not fully capture the effect of the
sector on the economy. Consequently, government and other stakeholders may not receive the
accurate and necessary information for effective public policies and business operations.

In order to assess the role that tourism is playing in Mauritius, the Central Statistics Office in
collaboration with the Ministry of Tourism, Leisure and External Communications has decided
to develop a Tourism Satellite Account (TSA), as recommended by the World Tourism
Organisation (WTO). The TSA will provide information on the role that tourism is playing
directly, indirectly or through induced effects in the Mauritian economy in terms of generation of
value added, employment and income.

A TSA for the year 1997 has been attempted based on data from the 1997 Census of Economic
Activities and the Survey of Outgoing Tourists carried out in 1996 and 1998. The ten tables as
recommended in the WTO manual “Tourism Satellite Account: Recommended Methodological
Framework” have been filled in as far as possible using available data. However, there is need
for technical assistance to assess the work completed so far and to advise on how data gaps
problems be addressed.

OBJECTIVES

Technical assistance is required to assess the work completed so far and to advise on the possible
improvements as concern data quality, data sources and coverage; and to build capacity to
construct, analyse and interpret the Tourism Satellite Account.


ACTIVITIES TO BE COVERED AND OUTPUTS

The services of an international consultant will be required for tasks to be carried out in two
missions as follows:

Mission 1: 2 weeks
- Review the work done so far on the TSA;
- Assess the methodological approaches used;

                                                 70
-   Identify data gaps and make proposals on how they can be addressed, including development
    of new data collection instruments, if need be; and
-   Set up appropriate methods for the elaboration of the TSA

Mission 2: 3 - 4 weeks (to be completed after obtaining the necessary data for the computation
of the TSA, but not later than 6 months after the first mission)
- Take stock and evaluate the data collected;
- Construct a TSA for the country, and analyse and interpret the set of tables; and
- Train local staff (10 officers from CSO and Ministry of Tourism, Leisure and External
    Communications) on the data collection and compilation procedures, and on the analysis and
    interpretation of the TSA.

The training will be built around the practical aspects of the compilation of the complete set of
accounts as recommended by WTO, and of the analysis and interpretation of the tables. By the
end of the training, CSO staff should be able to collect the necessary data, compile the TSA,
analyse and interpret the tables on their own.


DELIVERABLES

The following deliverables are expected from the consultant:
- A report at the end of the first mission highlighting activities carried out during the mission,
   and work programme of activities to be completed by local staff before the second mission.
- A Tourism Satellite Account for the country and a report covering methodologies used and
   an analysis of the TSA tables at the end of the second mission.
- A final report highlighting activities carried out and problems encountered, as well as any
   recommendations for future actions.

PROFILE OF THE CONSULTANT

The consultant should be highly experienced and knowledgeable in National Accounts and
Tourism Satellite Accounts. He/she should have:
- An advanced university degree, masters or above in any of the following fields: Statistics,
   Economics, Tourism or related field.
- A strong statistical and quantitative background
- Proven experience in the elaboration of Tourism Satellite Accounts
- Relevant experience in skills transfer and building capacity
- To be fluent in English.




                                                 71
                                         APPENDIX IX


     TERMS OF REFERENCE FOR THELEAD EXPERT/ INTERNATIONAL
   CONSULTANT - MINISTRY OF ENVIRONMENT & N.D.U. STRATEGY & PBB


BACKGROUND

In 2006, Government launched comprehensive and deep reform programme aimed at
transforming the country into a competitive and resilient economy and widening opportunities
for all. In 2008/09 budget, the Government of Mauritius reaffirmed its commitment to
consolidate the reform measures and accelerate the transition to global competitiveness with a
view to securing full employment and improving the living standards of the population.

As an integral part of that reform drive, it was decided to accelerate implementation of
Programme-Based Budgeting (PBB) with a view to strengthen all aspects of the fiscal
management system. This includes the elaboration of a macro-economic and fiscal framework,
the preparation of Ministry strategies in line with PBB requirements, the rationalization of
expenditures and allocation of scarce resources to strategic priorities and effective
implementation of policies. A Programme-Based Budget (PBB) estimates for June 2008-july
2009in a 3-year Medium Term Expenditure Framework (MTEF), and indicative estimates for
July 2009-December 2009 and January 2010 –December 2010 was voted in June 2008. This was
a first attempt to relate the budgeted funds of the Ministry of Environment & NDU to measurable
outcomes and outputs. Five programmes were identified for the Ministry of Environment and
National Development Unit namely:
- Environment Policy and Management;
- Environment Protection and Preservation;
- Uplifting and Embellishment of the Physical Environment;
- Community-based Infrastructure, Amenities and Capacity Building; and
- Land Drainage.


DESCRIPTION OF RESPONSIBILITIES
The expert will undertake the following activities (summary of key activities):
- To consolidate and elaborate a strategy for the period 2009-2015 for the Ministry of
   Environment and National Development Unit, on the basis of the existing policy and sector
   strategy documents.
- Based on the consolidated strategy for Ministry of Environment and National Development
   Unit, to prepare the PBB with its programmes/sub-programmes and their respective
   outcomes and specific objective, as well as their outputs and related performance indicators)
   for the period 2009-2011.
- Recommendation of a re-aligning organizational structure with PBB requirements.



                                                72
The lead expert will be responsible for leading and coordinating the activities under the
assignment including those of the second international expert and the national expert. The latter
will therefore report to the lead expert and to the steering committee for the assignment.

COMPETENCIES
The first international expert will be the team leader and will be responsible for the preparation
of the environment strategy. He should possess the following qualification:
- At least 10 years of working experience in formulating policies in the environment sector.
- Experience in formulating strategies of organizations handling small and medium-sized
    development projects.


QUALIFICATIONS AND EXPERIENCE
- Post graduate qualifications in environment management or Environment economics or
  equivalent.
- At least 10 years of working experience in formulating policies in the environment sector.
- Experience in formulating strategies of organizations handling small and medium-sized
  development projects.
- Experience as a Team Leader in similar assignments.


Contract Duration: 35 man-days spread over 3 months




                                                 73
                                        APPENDIX X


 TERMS OF REFERENCE FOR A NATIONAL EXPERT/ CONSULTANT- MINISTRY
              OF ENVIRONMENT & NDU STRATEGY & PBB


BACKGROUND

In 2006, Government launched comprehensive and deep reform programme aimed at
transforming the country into a competitive and resilient economy and widening opportunities
for all. In 2008/09 budget, the Government of Mauritius reaffirmed its commitment to
consolidate the reform measures and accelerate the transition to global competitiveness with a
view to securing full employment and improving the living standards of the population.

As an integral part of that reform drive, it was decided to accelerate implementation of
Programme-Based Budgeting (PBB) with a view to strengthen all aspects of the fiscal
management system. This includes the elaboration of a macro-economic and fiscal framework,
the preparation of Ministry strategies in line with PBB requirements, the rationalization of
expenditures and allocation of scarce resources to strategic priorities and effective
implementation of policies. A Programme-Based Budget (PBB) estimates for June 2008-july
2009in a 3-year Medium Term Expenditure Framework (MTEF), and indicative estimates for
July 2009-December 2009 and January 2010 –December 2010 was voted in June 2008. This was
a first attempt to relate the budgeted funds of the Ministry of Environment & NDU to measurable
outcomes and outputs. Five programmes were identified for the Ministry of Environment and
National Development Unit namely:
- Environment Policy and Management;
- Environment Protection and Preservation;
- Uplifting and Embellishment of the Physical Environment;
- Community-based Infrastructure, Amenities and Capacity Building; and
- Land Drainage

DESCRIPTION OF RESPONSIBILITIES
The expert will undertake the following activities (summary of key activities):
- To consolidate and elaborate a strategy for the period 2009-2015 for the Ministry of
   Environment and National Development Unit, on the basis of the existing policy and sector
   strategy documents.
- Based on the consolidated strategy for Ministry of Environment and National Development
   Unit, to prepare the PBB with its programmes/sub-programmes and their respective
   outcomes and specific objective, as well as their outputs and related performance indicators)
   for the period 2009-2011.
- Recommendation of a re-aligning organizational structure with PBB requirements.



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The lead expert will be responsible for leading and coordinating the activities under the
assignment including those of the second international expert and the national expert. The latter
will therefore report to the lead expert and to the steering committee for the assignment.

COMPETENCIES
- Adequate experience and professional Engineering qualifications to cope with Civil
  Engineering works, design and put up models for remedial drain schemes to alleviate
  problems of flooding.
- The Consultant may team up with the international expert to prepare the strategy, plan to
  attain the objectives and meeting performance indicators. The experts shall also look into the
  organization structure to facilitate implementation of the strategy.

QUALIFICATIONS AND EXPERIENCE
- 10 years experience in the Environment sector
- Degree in Civil Engineering or related subjects


Contract Duration: 50 man-days spread over 3 months




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                                          APPENDIX XI


  TERMS OF REFERENCE FOR A NATIONAL CONSULTANT FOR A HEALTH
SECTOR REVIEW AND FORMULATION OF A COMPREHENSIVE STRATEGY FOR
   THE HEALTH SECTOR AND ITS RELATED PROGRAMME-BASED BUDGET


BACKGROUND

As part of its economic reform programme, Government of Mauritius (GOM) has introduced the
Programme-Based Budget (PBB) embedded in a 3-year Medium Term Expenditure Framework
(MTEF). The budgetary process has moved from an input-based annual activity to a
performance-based multi-annual exercise that clearly links the funds appropriated by the
National Assembly to outcomes and outputs. PBB implies in particular that ministries prioritise
their activities and shift scarce resources from low to higher priority programmes. The PBB,
which is fully operational as from the current financial year (FY 2008/09), provide the much
needed link between sector strategy, budget policy and the wider reform programme.

There is a need to ensure that sector strategies, in particular that of the Ministry of Health and
Quality of Life (MOH&QL), are in line with the government economic programme, and to avoid
that the restructuring of the economy increases poverty among certain segments of the
population. Consideration is also being given to the promotion of the exportation of new health
services (medical hub; medical tourism). In this context, the need has been identified to review
the existing health strategy, to come up with a consolidated strategy and to develop a
programme-based budget set out in logical framework format with programmes and measurable
outcomes, sub-programmes and priority objectives, outputs and verifiable key performance
indicators.

The complexity of the envisaged process has led GOM to approach the African Development
Bank and UNDP for the funding of technical assistance (TA) to support MOH&QL. The TA will
be part of a Working Group (WG), which will be responsible for the formulation of the new
health strategy and the related PBB, and which will comprise representatives of the MOHQL,
Ministry of Finance and Economic Empowerment (MOFEE), as well as other relevant ministries
such as the Ministry of Women‟s rights, Child Development, Family Welfare and Consumer
Protection and the Ministry of Tourism, and other stakeholders in particular from the NGO
sector.


OBJECTIVES

The objective is the preparation of a Comprehensive Health Strategy (CHS) and its
corresponding Programme-Based Budget (PBB).

The CHS will have to be endorsed by the WG and will in particular: (i) address priority needs, in
particular that of the poor, the women and other vulnerable groups; (ii) address health financing,

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efficiency and sustainability issues; (iii) be evidence-based and make use of national and
international experience; (iv) take stakeholders‟ concerns into account. The PBB should also
comply with MoFEE MTEF/PBB technical requirements and in particular, have relevant
measurable performance indicators for which data collection and analysis is secured (refer to
Manual for PBB on MOFEE website http://mof.gov.mu/)

Given the complexity of the work at stake, the requested technical assistance is critical to the
success of the Working Group. This is particular the case regarding the economic aspects of the
envisaged work and the related budget reform. In this respect the TA is also expected to play a
critical role in feeding the WG with lessons from international experience, in order to ensure that
all relevant reform options are identified and objectively analysed and that, as a result, the
government is in a position to make informed health sector reform choices.

As a neutral actor in the Working Group, the TA will play a pivotal role in facilitating
discussions, thereby contributing to the establishment of an evidence-based dialogue between the
various parties represented in the Working Group and during the foreseen consultative
workshops. More specifically, it is expected that the intervention will enhance the working
relationships and the mutual understanding between MOHQL and MOFEE.

A team of three (3) experts will be mobilised and function within the Working Group. Two of
these experts (a Health Economist and a Health Specialist) will be financed by the African
Development Bank, while the third expert (National Health Economist) will be financed by
UNDP. The Health Economist and the Health Specialist will provide 90 and 80 days of work
respectively, while the National Health Economist financed by UNDP will provide 100 days of
work. In addition, where required and for purposes directly related to the study, the African
Development Bank will provide resources for the recruitment of 50 days of additional specialist
short term expertise in areas to be determined by the Working Group.


SCOPE OF WORK

On the basis of existing policy documents and working papers, the consultants will assist the
Working Group to draft a consolidated health strategy for the Government of Mauritius in the
context of its wider reform programme using international best practice as reference, and prepare
a costed implementation plan 2009-2011 for the sub-programmes and activities focusing on core
priorities and taking into account annual budget ceilings for the health sector.

The consultants will assist the Working Group in performing the following activities:
a. Review and evaluate existing documents carrying proposal/ plans/ strategies for the different
   health sub-sectors and related Key Performance Indicators for the development of an overall
   Strategic Plan;
b. Assess the needs and analyze the challenges faced by the MoH&QL by reviewing the “Health
   Sector Strategy”, in order to bring it in line with the Economic Reform Programme;
c. Assess Mauritius achievements relating to the Millennium Development Goals (MDG)
   aiming at tackling ill health in Mauritius and address the issues of data gap, if any.

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d. Identify the priorities for the health sector taking into consideration commitments taken with
   donor agencies (e.g. 2006-2009 Development Policy Loan, etc). Particular attention shall be
   paid to gender issues, in particular in relation to the economic situation (e.g. health
   consequences of women‟s unemployment) and the fertility control strategy.
e. Identify gaps in the current national health strategy and advise on how to tackle them.
f. Identify public-private mix options and advise on the best way to develop a Medical Hub,
   health tourism, and pharmaceutical cluster;
g. Analyse health financing options;
h. Assess the existing legislative framework governing the health sector and recommend
   improvements thereon in order to make it more responsive to the needs of the population;
i. Assess the human resource needs for implementing the health strategy;
j. Pursue the computerisation of public hospitals, including online registry for patients and
   medical cards. There is need for a naturally coherent and consistent approach to a health
   information infrastructure based on improving access to information and the consolidation of
   appropriate standards;
k. Assess the MoH&QL MTEF structure of programmes, including the definition of outcomes
   and the choice of outputs for the preparation of the 3-year PBB;
l. Cost programmes and sub-programmes;
m. Develop all relevant and verifiable performance indicators (quantity - cost, quality, efficiency,
   effectiveness and Gender Sensitive Enquiry) for each output, clearly defining the
   measurements to be used , assess the availability of the input data;
n. Study the institutional arrangements needed to implement the PBB in the health sector;
o. Prepare a draft PBB Manual for the Health sector;
p. Design and organise PBB training for key staff;
q. Make specific complementary recommendations on sector issues in areas where it is needed;
r. Prepare an implementation plan in line with PBB requirements;
s. Draft terms of reference for future technical assistance in areas where it might be needed.

DELIVERABLES

The consultants will ensure and support the Working Group in the submission of the following:
 A draft comprehensive Health Sector Strategy establishing the identity of the different
  institutions responsible for strategy implementation down to the level of the sector
  Programmes and Sub- Programmes. The strategy development process should include a
  report of the validation exercise with relevant stakeholders. The strategy should include
  policy and operational recommendations on the different areas of strategy focus, as detailed
  out in section C of the revised Terms of Reference (Annex 2).



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 Relevant programmes and sub-programmes with priority objectives and identification of
  outputs with related well-documented, relevant, verifiable and measurable key performance
  indicators. This will include the identification of priority outputs for the PBB and an annual
  review plan.
 Report of the workshops with relevant stakeholders.
 A detailed matrix of actions with ST/MT/LT recommendations.

The consultants will also support and ensure the production of the following reports of the
Working Group:
 After three weeks of the start of the assignment, a first report containing a succinct analysis
  of the sector and existing strategies, and a work programme for the assignment. The work
  programme will in particular indicate the respective individual work responsibilities of the
  consultants and other members of the Working Group, and the corresponding deliverables.
 An interim report with the following main content: (i) A review of the health sector and
  current strategies in the context of Mauritius economic reforms, and the related
  recommendations; (ii) A presentation of stakeholder consultations; (iii) A progress report of
  the WG in relation to the approved work programme; and, if appropriate, (iv)
  Recommendations for the revision of the initially agreed programme of work. The draft
  health strategy will be annexed to the interim report.
 A final report with the following main content: (i) A presentation of the PBB in relation to
  the draft health strategy and the country‟s economic context; (ii) An analysis of major issues
  discussed with stakeholders and consensus reached; and (iii) A status report on the activities
  foreseen in the work programme. The draft health strategy, the PBB, the report on the
  consultation with stakeholders and the Matrix of Action for reform implementation will be
  annexed to the report.

Period
The services of the Consultant will be required for a period of 100 working days, starting from
November 1st.


PROFILE OF THE LOCAL COUNTERPART
Qualifications and skills:
 A University degree in Economics.

General experience:
 At least five years experience in health planning.

Specific experience:
 Knowledge of the economic reform programme of the Government of Mauritius, in
  particular its budget reform component.
 Prior exposure to costing and budgeting.



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                                       APPENDIX XII
NOTE TO THE FILE

The main reasons for which the preparation of the Project Document was delayed in 2009 were
the following:

1/ The decision of the Government to match the fiscal year with the calendar year has required to
prepare two prepared two performance budgets in 2009: i) July-December 2009 PBB prepared
between March and May 2009; and ii) 2010 PBB prepared between September and November
2009.

2/ The Secretariat General of the Indian Ocean Commission (COI) has officially requested the
Government of Mauritius to be supported by the UNDP Strategic Budgeting project for in
developing methodologies for the introduction of performance budgeting (Preparation of a
Performance Budget Manual) and the evaluation of individual staff performance (Preparation of
an Individual Performance Evaluation Manual) and updating Financial Regulations and the
Procurement Manual in line with international best practices. The final Terms of Reference were
made available in August 2009 only.

3/ The budget reduction suddenly decided in 2009 by UNDP Headquarters for all UNDP projects
has severely affected the implementation of the Strategic Budgeting project‟s activities. It took
more than four months for the Chief Technical Advisor to get the necessary additional funding
from the Ministry of Social Security (refer to MoSS official letter dated 25th November 2009).




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