PLANNING, PROGRAMMING, BUDGETING AND EVALUATION SYSTEM: TUNISIAN EXPERIENCE
PLANNING, PROGRAMMING, BUDGETING AND EVALUATION SYSTEM: TUNISIAN EXPERIENCE

Summary/Abstract: Reaching good governance and building the integrity in the public sector is one of the most important target of Tunisia especially after the revolution which happened in 2011. For that reason, restructuring the budgeting system should be the first priority. The Planning Programming Budgeting Evaluation System, as an integrated financial management cycle, can be one of the solution to build a comprehensive cycle of resources’ management for the Tunisian defense department. Through this paper, we aim to make a reflexion about the requirements and conditions that help implementing the Planning Programming Budgeting Evaluation System in Tunisia and how to make it works successfully. To meet this purpose, this paper is organized as follows: the first part will be dedicated to an overview about the country (Geography, Economics, Geopolitics, defense environment). In a second part, we will proceed to the presentation of the budget structure and process. Finally, we will try to identify the challenges faced to adopt Planning Programming Budgeting Evaluation System in the Tunisian context and to present the possible limits.

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