References | Africa, south of Sahara

Mid-term review of Public Expenditure and Financial Accountability Programme


Monitoring and Evaluation, Public Financial Management, Good Governance and Public Administration

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Sipu was assigned the task to make a midterm review of the Public Expenditure and Financial Accountability Programme (PEMFA) for Zambia. The review aimed to evaluate the performance up to 2007 and to present findings that could feed into the 2008 planning and budgeting process. This included an assessment of outputs and progress towards outcomes, needs to revise work plans, log frames, MoUs etc, relevance and appropriateness of strategies used, cost-efficiency, the sustainability of the programme – especially in terms of institutional capacity building, quality of service and sustainability, strengths and constraints and the managerial and institutional set-up of the programme.

The reform programme was structures along thirteen components:

  • Commitment control and financial management systems,
  • Integrated Financial Management Information Systems (IFMIS) implementation,
  • Improved Fiscal Policy and Economic Planning,
  • Reformed Budget Preparation and Budget Execution,
  • Improved Debt Management,
  • Improved Internal Audit,
  • Better External Finance and Coordination,
  • Legal and Regulatory Framework,
  • Strengthened External Audit,
  • Enhancing Parliamentary Oversight,
  • Accountancy Training and Regulation,
  • Public Procurement reform,
  • Centralized Computer Services Department

The implementation of IFMIS is a large part of the programme and the costs for the system amounts to 50% of the programme’s total budget.