Improved performance reporting has been at the helm of discussions in the Region and certain Pacific Island nations were targeted with funding support from World Bank and Asian Development Bank to undergo financial management reforms. Countries targeted were PNG, Fiji, Samoa, Vanuatu and Solomon Islands with work on the reforms commencing in early 2000.

The reforms included assessing both the accounting and budgeting systems in each of these countries with the view of determining their relevance and usefulness in enhancing currently low and non-existing governance structures. A two-pronged strategy was proposed after the initial assessment was made for the move from cash basis of accounting to a modified cash or full accrual accounting and the introduction of a performance based budgeting system to replace line-item and program budgeting systems. It was viewed that the move towards a performance based management system would enhance accountability amongst many other benefits.

Your group will choose a Ministry within the countries targeted with the reforms and carry out a post evaluation of the outcomes of the reforms. This will require you to compare reports prior to the reforms with financial reports after the reforms. Your findings must be reported in a manner consistent with a report showing the intended improvements achieved and weaknesses found in the old methods. proposed improvements to be introduced through the new system and actual results seen the new systems. If targeted results were not achieved, identify areas that hindered improved outcomes and propose strategies and interventions for implementation.

1. Target Ministries for review include - Ministry of Education
2. Groups can choose any of the above Ministries in Fiji
3. Budgeting system review.