Mozambique: Better Budget Machinery: First Focus of Reforms

José Sulemane

OECD Journal on Budgeting, 2006, vol. 6, issue 2, 1-13

Abstract: Mozambique is undergoing a number of major reforms in the public sector including reform of the public finance management system. This article describes the environment before the budget reforms, highlighting the weaknesses in budget planning and preparation, budget implementation and the governance framework including the weak oversight role of Parliament. A legal framework was put in place as a first step. Underlying systemic problems were addressed to allow clearer linkages between budgets and service delivery. Then budget planning reforms were introduced. The article discusses the nature of the major technical reforms, considers the governance framework and provides an assessment of the effectiveness of the reforms.

Date: 2006
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