Finally, the study findings underscore the importance of
monitoring budget reform implementation in line ministries.
Progress reports on reform implementation in Lesotho compiled
at the national level have been positive, but few looked
specifically at implementation in line ministries and perceptions
of staff. Similarly, international studies reviewing the progress
of budget reform generally have been limited to the central
level, a surprising fact given that the reforms require transformation
in how work is organized and executed at the line
ministry level. The possibility of bias should be considered
when evaluations are funded by the same development partners
who supported budget reform design and implementation