its  policy  of  public  hearing  of  the  Auditor  General’s  Report  which  is  expected  to  help  increase   transparency.     Inspite  of  the  improvements  made,  there  are  a  few  weaknesses.  The  GPRS  II  forms  the  basis  for   the   allocation   of   resources   to   the   MDAs   in   the   budget.   However,   external   shocks   make   it   difficult   for   the   government   to   fully   adhere   to   the   allocations   at   the   implementation   stage.     Also,  the  GPRS  II  takes  into  consideration  only  investment  and  service  budget.  However,  much   of  government  expenditure  goes  into  the  payment  of  personal  emolument  which  is  not  taken   care   of   by   the   GPRS.   Additionally,   the   budget   is   prepared   before   government   concludes   negotiations  with  organized  labor  and  employers  associations.  Higher  than  estimated  wage  bill   put  undue  pressure  on  government  expenditures.    There  exist  some  problems  with  the  MTEF   programme.  The  budget  cycle  is  top-­‐bottom-­‐top  in  which  MOFEP  provides  ceiling  for  the  MDAs   to   prepare   their   budgets   which   then   feed   into   the   national   budget.   In   some   cases,   MOFEP   reviews  the  ceiled  budget  submitted  by  the  MDAs.  This  means  that  MDAs  should  go  back  and   review   their   budget.   The   implication   is   that   MDAs   spend   a   lot   of   time   in   the   preparation   of   the   budget   and   less   time   on   the   implementation   which   is   equally   important.   Weaknesses   in   expenditure   planning   prevent   resources   from   being   effectively   utilized   to   meet   Government   policy   priorities   while   incomplete   costing   of   sector   strategies   makes   it   difficult   to   allocate   resources  across  and  within  sectors  appropriately     In  terms  of  monitoring  flows  through  the  system,  there  is  limited  information  on  the  extent  of   resources   reaching   front-­‐line   services   especially   in   health   and   education.   The   CAGD   collects   data   on   flows   to   cost   centres,   e.g.   districts,   but   not   down   to   the   level   of   a   school   or   health   centre.  This  makes  it  difficult  to  track  down  expenditures.  Also,  no  public  expenditure  tracking   surveys  (PETS)  have  been  carried  out  in  recent  years  although  the  Government  is  planning  to   undertake  one  in  the  education  sector.  In  order  to  improve  information  disclosure  a  Freedom   of  Information  Bill  has  been  drafted  and  is  being  considered  by  cabinet.     76