[{"bbox": [135, 154, 1134, 209], "category": "List-item", "text": "* Develop a medium-term strategy for expenditure planning based on cost and targeted programmes in each participating ministry."}, {"bbox": [97, 234, 399, 261], "category": "Text", "text": "Activities related to Outputs 1.5:"}, {"bbox": [135, 275, 1134, 354], "category": "List-item", "text": "* Prepare guidance, and recommendations on techniques of monitoring and evaluating budget programmes' performance and train staff of the MOF (including monitoring and reporting on gender and climate-related expenditures);"}, {"bbox": [135, 356, 1134, 410], "category": "List-item", "text": "* Support to piloting ministries in applying guidance materials for monitoring and evaluation of budget programme performance;"}, {"bbox": [135, 411, 937, 439], "category": "List-item", "text": "* Assisting in preparing reports on fiscal risks on both expenditure and revenue sides."}, {"bbox": [97, 463, 470, 490], "category": "Text", "text": "Activities relating to Output 2.1 and 2.2:"}, {"bbox": [135, 491, 1134, 544], "category": "List-item", "text": "* Review previous analyses of the tax system, customs duties, and other revenues (performed by IMF and other donors);"}, {"bbox": [135, 547, 1134, 705], "category": "List-item", "text": "* More specifically on DRM and green and climate action, analyse the tax system to identify potential taxes that adjust the relative price of a product or activity that has an impact on climate or the environment. These can take many forms such as taxes on energy, transport, pollution, greenhouse gas (GHG) or resource extraction. Harmonising the tax system can lead to the reduction of tax rates for goods/activities conducive to the environment (e.g. reduction of VAT for certain energy-saving products), or the reduction of environmentally harmful subsidies;"}, {"bbox": [135, 707, 1134, 760], "category": "List-item", "text": "* Consider the assessment of tax regulations by private sector representatives such as small and medium enterprise associations;"}, {"bbox": [135, 762, 1134, 815], "category": "List-item", "text": "* Prepare recommendations for improvements to the revenue system (tax system, customs duties, and other revenues) and discuss them in a workshop."}, {"bbox": [97, 841, 399, 868], "category": "Text", "text": "Activities related to Outputs 2.3:"}, {"bbox": [135, 870, 1134, 977], "category": "List-item", "text": "* Prepare revenue estimates for the respective forthcoming budgetary year in close cooperation with the revenue and other departments that use micro-data and tax calculations to prepare alternative revenue estimates; Assist in strengthening and updating revenue projection models. Model that accurately measures the impact and effectiveness of tax expenditure in particular."}, {"bbox": [97, 1002, 399, 1029], "category": "Text", "text": "Activities relating to Output 3.1:"}, {"bbox": [135, 1031, 1134, 1163], "category": "List-item", "text": "* Support to result-based budgeting approach and propose alternatives to selecting budgetary organisations, focusing on the cross-cutting themes (including gender equality, climate change) in the programmes and projects. This could entail the use of sector specific analysis methodology to feed the dialogue on PFM on gender or climate action such as a Climate Public Expenditure and Institutional Review (CPEIR) or a PEFA-Climate review. The latter can be implemented together with a normal PEFA review."}, {"bbox": [97, 1190, 399, 1217], "category": "Text", "text": "Activities relating to Output 3.2:"}, {"bbox": [135, 1218, 1134, 1297], "category": "List-item", "text": "* Support to the development of PBB, including performance indicators, further implementation, monitoring and evaluation (with special attention to the integration of an environment/climate friendly and gender conscious perspective into PFM practices);"}, {"bbox": [135, 1299, 1134, 1352], "category": "List-item", "text": "* Carrying out analysis of the international practice on techniques of forming, monitoring and implementing programme-based budgets at the local level applicable to Mongolia;"}, {"bbox": [135, 1354, 1134, 1433], "category": "List-item", "text": "* Preparation of a Manual (detailed step-by-step actions) for staff of Local Governments' executive units on forming, reviewing and implementing programme-based budgets and reporting on achieving budget programmes and sub-programmes performance;"}, {"bbox": [135, 1435, 1017, 1463], "category": "List-item", "text": "* Draft a programme-based budget at the local government level, including explanatory notes."}, {"bbox": [97, 1488, 399, 1515], "category": "Text", "text": "Activities related to Outputs 3.3:"}, {"bbox": [135, 1516, 1075, 1569], "category": "List-item", "text": "* Provide recommendations and support to pilot ministries and local government institutions in PBB execution and performance monitoring and evaluation;"}, {"bbox": [135, 1571, 1134, 1624], "category": "List-item", "text": "* Review of MoF's current functional requirements for automation of the processes of budget requests collection and systematisation, budget execution by programmes using codes of budget programme"}, {"bbox": [1027, 1681, 1144, 1706], "category": "Page-footer", "text": "Page 10 of 27"}]