should be entered immediately into the accounts; and (c) Payment must be recorded as soon as they are made.

Budget implementation should be reviewed periodically to ensure that programs are implemented effectively and to identify any financial or policy derailment. The review of budget execution should cover financial, physical and other performance indicators. Development budgets are often beset by implementation problems because of insufficient implementation capacities and other factors such as delays in mobilizing external financing, overoptimistic implementation schedules or difficulties in importing supplies. It is thus important to have in place mechanisms for reviewing the most significant or problematic projects. These could consist of a regular monthly or quarterly review of projects within the line ministries and a midyear review involving line ministries and central agencies<sup>29</sup> .

The government has taken steps to improve the tracking of budget expenditure until the intended destination, particularly investments spending, for which a tracking survey was entrusted in 2005 with the Ministry of infrastructures. In addition, the ministries took themselves certain internal initiatives, in particular in health and education sectors, but the action plans of these ministries were not updated as envisaged in 2005, and there are neither reliable benchmark, nor quantitative targets as regards improvement of the arrival of the expenditure at intended destination in these sectors. A survey was carried out in the health sector (health centers) with the support of the World Bank in 2005, but has not been yet validated. In the rural development sector, where the first expenditure tracking survey between the decentralized center and services was to be carried out in 2005 on PEFA funds, the survey is yet to be carried out.

It is critical that adequate management measures are gradually put in place to stop the current waste of resources. These measures include, inter alia, the accounting improvement of material, improvement of the inventory and delivery control, and especially a transparent planning of the deliveries, including, the posting of the received deliveries, their comparison with the planned deliveries and their certification by users within each service. It would also be desirable that in each ministry, an action plan is prepared for the implementation of these measures, on the basis of existing ones, and with target indicators as regards improvement of the arrival of the expenditure at intended destination. The social ministries could usefully open the way in this field, on the basis of some projection already carried out. Without a quantitative and qualitative improvement of the arrival of the expenditure at their final recipient, the increase in the budgetary appropriations to the priority sectors will hardly be translated into substantial concrete results on the ground.

> 29 It is difficult to make accurate forecasts for the implementation of certain programs or developments in economic parameters such as inflation or interest rate. Some immediate needs that were not foreseen during budget execution may appear during budget execution.

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