Latin America and Eastern Europe/Central Asia (Le Houerou
and Taliercio 2002; Overseas Development Institute 2005;
Andrews 2006; Dorotinsky 2007), evaluations have so far
found little evidence to show that MTEF and PBB reforms
have altered budget allocations (Robinson and Brumby 2005;
Schiavo-Campo 2008), possibly because it is too early to see
effects and possibly because the content of reforms is not
adapted to country context.