Improvement in the quality of the medium-term planning process and information presented in the action plans By Ministries are required
In Number Of Cases, The Information About Outcomes of The Programs Undertaken By The Spending Agencies Are Aggregated And Presented At The Program Level. They Are Not Further Disaggregated At The Subprogram Level. 133 Programs Are Presented In The Annex of The Program Budget Of 2018 And Only 15 Programs (11%) Are Disaggregated At The Subprogram Level
Some Programs And Sub-Programs, Presented In The Annex Of The Program Budget, Do Not Have Targets, which Makes It Impossible To Assess Results Achieved within Programs And Subprograms on The Reporting Stage. Therefore, deviations Between Planned And Achieved Outcomes Are Not Reported.
In some cases, Performance Indicators are not able to Assess Achieved Results As They Are Irrelevant, Incorrectly Formulated, Or Are do not include Performance Measures; or Additional Indicator Is required To Effectively Assess Achieved Program Results. For Some Programs/ Sub-Programs, Possible Deviations And Risks Are Not Formulated.
For Some Programs Expected Outcomes And Performance Indicators Were Defined At The Planning Stage, However Budget Execution Report Does Not Include complete Information About Results Achieved For Those Programs. As A Result, It Is Impossible To Assess If Program Goals Were Achieved
In some cases Budget Execution Report Does Not Include Information About the deviations Between Planned And Achieved outcomes or Explanations Are General And It is Impossible to Ascertain the reasons Of These Deviations.
For Some Programs Budget Execution Report Does Not provide complete Information About Results Achieved within the program, with respect to indicators difined on the planning stage;
In Case Of Some Programs/Subprograms, The Results Are Presented Inconsistently With The Indicator Defined At The Planning Stage, In different format, That Makes It Difficult Or Even Impossible To Compare The Planned And Achieved Results.