The budget preparation process is well framed by the 2014 Loi organique relative aux Lois de Finances (LOLF) and related regulatory texts. It is inspired by this new law, which is in line with international best practice, driven by the reform of public finance management within the WAEMU.
With the implementation of its reforms, Côte d’Ivoire aims to move from the logic of means-based budgets to the logic of results-based management (RBM) through the institution of program budgets, seen as the operationalization of the LOLF.