This is under maintenance, please use the Acceptance environment


OVERVIEW


What is it?

The 2017 budget support guidelines reflect the new context framed by the 2030 Sustainable Development Agenda, the Addis Ababa Action Agenda and the 2017 EU Consensus on Development. They also implement the Commission Staff Working Document Collect More, Spend Better adopted in 2015.They incorporate lessons learned (e.g. in situations of fragility) and strengthened guidance (e.g. on domestic revenue mobilisation), while streamlining reporting requirements.



What can it be used for?

The EU Budget Support Guidelines provide comprehensive operational guidance covering all practical aspects of budget support, from the design of interventions to their final evaluation. They offer a structured framework for managing budget support operations while also serving as a valuable reference for engaging with partner countries in other development cooperation contexts or for informing the management of alternative modalities.

In particular, the guidelines are relevant when addressing issues such as the respect for fundamental values, the conduct of effective policy dialogue, the formulation and assessment of intervention logic, and the analysis of the relevance and credibility of public policies. They also provide methodological insights into macroeconomic stability, public finance management (PFM), domestic revenue mobilisation (DRM), and fiscal transparency.

Although the guidelines are primarily intended for EU budget support operations, they are applicable to both general budget support—including in fragile, post-crisis or post-disaster contexts—and sector budget support, where assistance is aligned with specific sectoral policies.


When can it be used?

The guidelines cover the whole intervention cycle. 


Who can use it?

The guidelines are designed for use by all EU services at headquarters and delegation levels. They may also be of interest to other Directorates-General (DGs) responsible for internal EU policies and actions, where similar principles and tools can support strategic engagement and effective public finance governance.


What are its strengths?

The EU Budget Support Guidelines provide comprehensive operational guidance covering all practical aspects of budget support, from the design of interventions to their final evaluation. They offer a structured framework for the planning, implementation and monitoring of budget support operations, while also serving as a valuable reference for engaging with partner countries in other development cooperation contexts or for informing the management of alternative modalities.
The guidelines reflect over 20 years of the European Commission's experience in delivering budget support, a track record that is widely recognised by EU Member States and the international community. They also draw on a solid body of knowledge stemming from external evaluations and reports by the European Court of Auditors.


What are its limitations?

The guidelines offer generic guidance which must be interpreted and applied flexibly, in line with the specific context of each country and the EU's strategic objectives in that setting. They are not intended to provide detailed instructions on how to design budget support in every sector or policy domain—particularly when it comes to assessing the content of partner countries' policies or selecting appropriate performance indicators. In such cases, operational managers are expected to consult dedicated sectoral or thematic guidance issued by the EU or relevant international organisations.
It is also important to note that the guidelines have not been published as a living document online. Therefore, users should refer to the most recent budget support Companion or consult the INTPA intranet to access up-to-date templates, provisions, and operational tools.


PRACTICAL APPLICATION

Key elements

The EU budget support guidelines consist of the following:


Chapter

Title

Content Summary

1

Introduction

Explains the purpose, scope, and structure of the guidelines.

2

Definitions, Policy Context & Objectives

Presents key definitions, EU policy context, and objectives of budget support.

3

Fundamental Values

Details how to assess the respect of human rights, democracy, and the rule of law as preconditions and during implementation.

4

Key Themes Across the Programme Cycle

Covers essential themes: eligibility, policy dialogue, risk management, performance, DRM, transparency, anti-corruption, and capacity building.

5

Programme Cycle

Outlines stages of programme design and implementation, including required analyses and documentation at each phase.


A number of annexes provide further guidance on thematic topics and procedural requirements:

Annex

Title

Focus Area

1

Glossary of Terms

Definitions of key concepts and acronyms used in the guidelines.

2

Objectives and Intervention Logic

Explains how to construct the logical framework and theory of change.

3

Assessing Public Policy Eligibility

Provides criteria and guidance to evaluate national sectoral policies.

4

Assessing Macroeconomic Eligibility

Sets out macroeconomic stability benchmarks and assessment methods.

5

Assessing PFM Eligibility

Criteria for evaluating public finance management systems and reforms.

6

Assessing Budget Transparency and Oversight

Guidance on assessing publication, scrutiny, and auditing of budgets.

7

Risk Management Framework

Tools and steps for identifying, assessing, and mitigating risks.

8

Variable Tranche Design and Performance Indicators

Methodology for performance-based disbursements and indicator selection.

9

SRBCs in Fragile Situations

Special considerations for State and Resilience Building Contracts.

10

Budget Support in SIDS and OCTs

Tailored approach for Small Island Developing States and Overseas Territories.

11

Domestic Revenue Mobilisation

Strategies and benchmarks for improving DRM policies and systems.

12

Assessment of Fundamental Values

In-depth guidance on how to operationalise the Chapter 3 value assessments.

13

Policy Dialogue in Budget Support

Practical tips and methodologies for effective dialogue with partner countries.



Requirements

Data/information. Recent information on the EU budget support portfolio (concrete cases; contribution to policy results achieved by partner countries; annual commitments and payments; financial/geographic distribution; indicators used for the disbursement of variable tranches) are provided on the EU dedicated webpage, INTPA intranet pages or Capacity4Dev.

Time. N.A.

Skills. Several training opportunities are proposed to EU staff. The e-learning course is publicly available, and the training courses can also welcome outsiders on demand, be they from partner countries, EU Member States or international organisations. 

Facilities and materials. N.A.

Financial costs and sources. N.A.

Tips and tricks. 


Tip

Description

Start with the Companion Document

Consult the Budget Support Companion on INTPA intranet for updated templates, tools, and examples.

Tailor the Guidance to the Country Context

Adapt recommendations to the political, economic, and institutional realities of each partner country.

Map and Align with National Strategies

Use Annex 3 to align budget support with national development plans and ensure coherence with EU priorities.

Integrate Sector Expertise

Consult thematic guidance and involve sector experts in indicator design and policy assessments.

Use Annexes to Structure Analysis

Rely on annexes like Annex 4 (macro), 5 (PFM), and 7 (risk) for step-by-step analytical frameworks.

Strengthen Policy Dialogue

Apply guidance in Annex 13 to structure meaningful and strategic policy engagement.

Be Strategic with Performance Indicators

Use SMART indicators aligned with national systems and ensure focus on results for variable tranches.

Document Everything Clearly

Follow Chapter 5 to build a transparent file covering assessments, disbursements, and risk monitoring.

Engage HQ Wisely

Contact INTPA budget support team for reviews, advice, and sharing good practices.


EU RESOURCES

INTPA Academy Budget support: INTPA Academy Budget support:

My INTPA, E1: Budget Support  

Capacity4Dev: Budget Support Network 

EU Learn:  Budget Support and Aide budgetaire


OTHER RESOURCES

OECD: Budget Support Evaluation Methodology




For further information, any revision or comment, please contact INTPA-ICM-GUIDE@ec.europa.eu

Published by INTPA.D.4 - Quality and results, evaluation, knowledge management. Last update  May 2025