,(3) audit and oversight and (4) administration (pension
reform).
The reform was introduced in six pilot ministries, including the
Ministry of Health and Social Welfare (MOHSW). Pilot ministries
were asked to prepare a Budget Framework Paper (BFP) by
August each year describing policy objectives, performance
achieved in past year, anticipated policy changes and a rolling
budget for resources over the next 3 years. By the time of this
study in June 2009, three national BFPs and MTEFs consolidating
PBB data from pilot Ministries had been completed.