Togo Ministry of Finance Approves Mandatory Green Budget Manual

Togo is further incorporating climate and environmental considerations into its public finances. In an order dated June 27, 2026 and recently published, the Ministry of Finance and Budget approved the Green Budget Design Manual. The document is now the mandatory guide for preparing the green budget submitted as an annex to the annual budget law. It also provides the reference framework for tagging public revenues and expenditures according to their climate and environmental impact. From 9 Pilot Ministries to All Government Institutions The reform has been rolled out in stages. The first green budget, introduced in 2024, covered nine ministries and identified CFAF 118.2 billion in relevant spending, equivalent to 7.2% of the state budget. In 2025, the framework was expanded to 24 ministries and institutions. In 2026, it now covers all government ministries and institutions. The manual is intended to standardize expenditure tagging and integrate climate and environmental considerations throughout the planning, programming, budgeting, implementation, monitoring and evaluation cycle. The framework is referred to by its French acronym, PPBSE. It sets out a classification system, a decision tree and methodological rules for determining the environmental and climate impact of public activities. Six Markers to Measure Spending Impact The framework covers two broad dimensions. The first addresses climate change through two markers: adaptation and mitigation. The second covers environm