also been shown to be flawed. Governments in Sub-Saharan Africa should not be expected to have better systems than the G7 or donors. A practical minimum target should be set. This means "clear performance targets" as indicated by Mr. Allen. PEFA may be ideal. But, there is some concern about the application of PEFA. Many emerging nation governments see the value of PEFA for internal assessments but not necessarily for external assessments. Millennium Challenge Corporation indicators come from multiple sources but these may be too high level to be prescriptive. Why should alternatives be costed? Country PFM systems can be inefficient and prone to corruption. Some estimates show that inefficiency costs governments up to 20% in government procurement. Estimates suggest that corruptions costs up to an additional 20%. Yet, aid transaction costs could be even higher. (The material about aid transaction costs is mostly anecdotal.) Aid executed by third parties in countries can be particularly inefficient through high sub-contracting, foreign personnel and reporting costs. Aid distributed to government agencies suffers from the same inefficiencies as country systems with the added problem of reporting costs. Poor outcomes result because of the lack of donor and government coordination. The question of whether to use country systems should focus on the notion of cost per unit of outcome. This can be unrealistic in most countries, so the cost per unit of output should be used temporarily. Why phase in country systems? Sequencing PFM reform is considered a best practice by the vast majority