Priority 9: In Action Plan: Typing mistake in Activity 9.2: it should be "to assess the compliance of OGA with ISSAI by assessing SAI PMF (Supreme Audit Institution Performance Management Framework) A main development in ‘certification scheme’ now is related to the performance audit, but this seems to have been mistakenly incorporated; In Activity 9.5, most of main developments (benchmarks) have not been specifically and measurably formulated, e.g. ‘public hearings’. Accepted. Corrected in the new draft; Accepted. Corrected in the new draft; Accepted. Corrected in the new draft. 11. Priority 11: Transparency analysis not much elaborated and focused only on one aspect of transparency. Using PEFA and SIGMA reports, prepare a more in-depth analysis, and consequently propose additional activities. Accepted. Corrected draft includes also additional activities from the Treasury and ‘citizen budget’ activity has been transferred.
4. While the document provides a useful background and reasons for reforms and objectives (or pillars/priorities) of reforms are clear and specific in entirety, activities are often not so specific, thus making it difficult to see what specific actions will be taken in order to get their cost and asses the level of necessary efforts by the staff. Moreover, some important issues have not been included in the PFM Reform Strategy, including (inter alia) fiscal rules, fiscal risks, PPPs, SOEs supervision, debt and money management. Not accepted. Actions address priorities set following the analysis of relevant assessments in the field of PFM. Costing has been initially conducted with SIGMA method (applied for PFMS in the region), as well as based on AI 03/2015. The costs of all activities have been set. 5. For each of activities according to various priorities, it would be useful to identify required inputs – regulatory changes and manuals, recruitment of new staff, IT systems, training and technical assistance – and their time during the 5-year period of the Strategy. This would provide a stronger basis for Strategy costing. Not accepted. Detailed division in contributions has been prepared as part of the costing activity, but it has not been reflected in the Strategy and Action Plan formulated at a higher level of abstraction. It would also be useful to create preconditions for each activity and links between activities, in order to create an effective order of reforms. Not accepted. In case some certain activities are considered as precondition, they have been listed (by order) in the Action Plan. 7. Responsibilities for managing pillars and various priorities, including coordination where many stakeholders are involved, should be formally determined. Managers of pillars should meet once a month to discuss technical progress and problems with the Secretary General. Also, as the success of some activities depends on their implementation in line ministries, they should be represented in coordination commissions. Partly accepted. Corrected in Chapter 4 of the new draft, which defines a manager of priorities. Further operationalization in coordination commission will take place following the strategy approval. 8. In the end, monitoring and reporting on the PFM Reform Strategy should periodically include even donors, in order to keep them informed and for them to be with you. Accepted. Regulations of dialogue for policies in PFM will be done following the adoption of the Strategy by the Government and is expected to involve donors and civil society.