Table 2.8 PFM reform matrix: Constraints to reform
| Performance indicator or dimension | PEFA score | Main weaknesses identified | Underlying causes | |
|---|---|---|---|---|
| PI-1 | D | Aggregate expenditure outturns exceed original budget by more than 20% in the last three years. |
Overly optimistic economic and fiscal projections Unavailable economic and fiscal forecasting models Lack of capacity in economic and fiscal forecasting Political involvement in setting fiscal projections |
|
| PI–2.2 | D | Significant variation in budget composition by function undermines the predictability and availability of budget allocations to key service delivery agencies |
