Technical Assistance Reports

[This report is only available in French] This technical report discusses ways to introduce climate and gender budgeting (CGB) in Guinea’s budget cycle. To this end, it develops an integrated approach to incorporate into the budget cycle both climate and gender (CG) aspects, as part of priorities-based budgeting, which could serve in similar contexts. Moreover, there was no program-based budget, as tagging climate and gender expenditures at the level of a program is more comprehensive and commonly suggested. The report supports that the introduction of CGB would facilitate and inform program budgeting initiatives. In Guinea, integrating climate aspects in the budget cycle face several challenges, including a proliferation of institutions involved. On gender, despite the adoption of key legislation and a national strategy on gender equality, there were limited sectoral diagnostics and sex-disaggregated statistics to cover gender transversality. The implementation of CG related national strategies is not completely translated into measures, actions, and associated costs. In addition to proposing a method for CGB tagging, this report proposes six high-priority recommendations that could significantly help integrate CG in the budget cycle in the short to medium term. The report also includes a couple of tools, which would help to successfully introduce and present CG aspects in the budget cycle. Guinea; Climate change; gender inequality; Budget cycle; budget planning and preparation; program-based budgeting; public investment spending; fiscal reporting; expending tagging; public financial management.