History of PBB reform in Lesotho
Reform in Lesotho began in 2005 with planning for the PFM
reform agenda. External funding totalled $24.1 million, with
35% from the UK Department for International Development
(DFID), 14% from Irish Aid and 51% from the European Union
(Vian 2010). In addition to MTEF and PBB, the PFM agenda
also included plans to strengthen systems to support the
integration of performance output data and to overhaul public
audit and procurement (Ministry of Finance and Development
Planning and Department for International Development 2005).
The government created an Improvement and Reform Steering
Committee to guide policy decisions, while a Reform
Co-ordinating Unit (RCU) served as the secretariat. Two
external advisors helped to staff the RCU, and four Task
Forces were charged with the major components of the agenda:
(1) planning and budgeting (MTEF and PBB reforms), (2)
accounting and reporting (the Integrated Financial
Management Information System and procurement reforms)