Performance Indicators cannot assess results achieved as they are irrelevant, incorrectly formulated, or are not performance measures. In some cases, not all expected outcomes have performance indicators or only one type of indicator is used, while more than one indicator is necessary to effectively assess achieved program results.
some programs and sub-programs, presented in the annex of the program budget, do not have an aim specified; that makes it impossible to assess results achieved by programs and subprograms at the reporting stage. Therefore, gaps between planned and achieved outcomes are not reported.
In number of cases, the information about the activities undertaken by the spending agencies and the results attained are aggregated and presented at the program level. They are not further disaggregated at the subprogram level. It is impossible to distinguish the outcomes and outputs of the program and to determine the relationship between them consequently. Therefore, there is no cause-effect relationship between financial and non-financial information.
For some programs expected outcomes and performance indicators were defined at the planning stage, however budget execution report does not include information about results achieved for those programs. As a result, it is impossible to assess if program goals were achieved.
In case of some programs/subprograms, the results are presented inconsistently with the indicator defined at the planning stage, in other words, in a different way, that makes it difficult or even impossible to compare the planned and achieved results.