[{"bbox": [85, 146, 1171, 1136], "category": "Table", "text": "<table><tr><td></td><td>materialisation of major risks (debt unsustainability, insolvency, failure to pay salaries and recurrent costs, lack of resources for social basic services) that can lead to instability and undermine the Action</td><td></td><td></td><td>involvement with the GoM, and partners regarding the magnitude of the fiscal crisis, set a new baseline and identify feasible options in the budget and in DPs programs to protect minimum levels of social expenditures; 3) a follow up of these discussions adopt corrective measures to the EU portfolio as needed and agreed.</td></tr><tr><td rowspan=\"2\">Local governance, local planning, budgeting and accountability processes</td><td>Barriers to participatory processes and accountability mechanisms (high numbers of students dropouts, child labour and household responsibilities, resistance)</td><td>M</td><td>M</td><td>Coordination within the EU Portfolio: 1) ensure operational coordination between the Action that supports the supply side of governance and the EU Civil society project that supports the demand side; 2) ensure coordination with EU support to the education sector to set conditions to facilitate women's and persons with disabilities participation in service user's groups to identify gender-sensitive measures to improve the quality of basic education and reduce girl's dropouts.</td></tr><tr><td>A gender-neutral problem analysis could reinforce existing gender inequalities</td><td>M</td><td>M</td><td>Gender based approaches are introduced in planning and budgeting in line with GoM's reforms<br>Gender sensitive monitoring using sex disaggregated data</td></tr><tr><td>Operational</td><td>Delays in finalisation of the GoM PFM Reform Strategy Limited GoM implementation capacities further weakened with possible shocks/emergencies</td><td>L</td><td>M</td><td>Action design: 1) regular monitoring to adjust Action Plans as needed; 2) Adopt a 'basics right first' approach in the prioritisation of actions; 3) Harmonise and streamline EU support to reduce transaction costs as much as possible, including by aligning to M&amp;E mechanism for the Strategy as much as possible and joining existing programs.</td></tr></table>"}, {"bbox": [96, 1138, 1129, 1165], "category": "Text", "text": "**Lessons Learnt:** Lessons from the EU's long-experience with Public Finance Management in Mozambique are:"}, {"bbox": [96, 1189, 1164, 1295], "category": "Text", "text": "**1. Recalibrate priorities:** there is need to adjust the focus and priorities of the PFM reform and of the EU Program based on changing realities and findings from PFM diagnostics and assessments. This includes ensuring that basic PFM functions and financial compliance are consolidated and stabilisation efforts pursued, before supporting the move towards more sophisticated reforms."}, {"bbox": [96, 1297, 1164, 1455], "category": "Text", "text": "**2. Finalise the Strategic documents:** since 2019, the PFM reform lacked a strategic document to guide reform efforts, which led to a piecemeal approach to reform and fragmented, inconsistent and uncoordinated requests for DP support by different directorates/institutions. Finalising the PFM Strategy 2024-2034 and the IT Master plan is key to guide GoM's reform efforts in a context of scarce resources and to align and coordinate DPs support accordingly. This document will help provide a roadmap for the reform, ensuring consistency and sustainability of EU support, catalysing additional resources and serving as a roadmap for the incoming leadership."}, {"bbox": [96, 1455, 1164, 1587], "category": "Text", "text": "**3. Redynamise Leadership and policy dialogue:** after the stop of budget support and recurrent emergencies, the absence of a PFM Strategic Plan led to a reduction of GoM's and DPs attention to the PFM reform and a fragmentation and slow down of policy dialogue that only continued in an ad hoc manner at technical and subsector levels. The PFM strategy and IT master plan will help redynamise internal change management strategy and policy dialogue with civil society (including Women's Rights Organisations and Organisations of Persons with Disabilities) and the DPs."}, {"bbox": [96, 1587, 1164, 1641], "category": "Text", "text": "**4. Shift from input towards results orientated and system strengthening approaches:** with project aid, attention on the PFM reform reduced, resulting in a significant slow down of PFM dialogue, fragmentation of reform actions"}, {"bbox": [1026, 1680, 1142, 1705], "category": "Page-footer", "text": "Page 13 of 24"}]