It should be noted that the assessment focuses on PFM systems and how well they work, compared with accepted international standards. In accordance with the philosophy of the Strengthened Approach to PFM Reform, this Performance Report does not evaluate past reforms or the individuals responsible for implementing them, nor does it assess or make recommendations on the future reform programme. It is intended only to provide a pool of objective information to assist all stakeholders in decisions on future reforms. Following approval by the PEFA Oversight Committee, the final report will be published by the Ministry of Finance, Planning and Economic Development (MoFPED), circulated to all stakeholders and discussed at a workshop, planned for October 2012. Its findings are intended to be incorporated into the PFM reform strategy and action plan.