B. Policy Coordination The APR Panel recommended that a comprehensive review of the system of allocation of funds to various districts for the production of food and the creation of employment be carried out, in order to make this process more transparent, equitable, effective and sustainable (i), and that Consultative Councils be trained in project planning, especially in the identification and preparation of projects (ii). 162. On the recommendation of this APR Panel, in the context of decentralization, the Government continues to give priority to fiscal decentralization to the District as a centre of economic and social development, in accordance with the PQG 2010-2014. 163. Regarding the training of Consultative Councils, several capacity building and training sessions were carried out. For example, the MPD has trained members of the consultative councils in the identification and preparation of projects. In the context of the new Organic Statute of administrative posts and localities, heads of administrative posts and localities were trained. In connection with these actions, in 2011 there were training sessions that involved a total of 240 members, namely: 82 Heads of Localities in the Province of Cabo Delgado, 27 heads of administrative posts and 93 heads of localities in Inhambane Province, and 38 Heads of Administrative Posts of Niassa Province. 164. In addition to the training facilitated by the Government, other capacity building activities have been carried out by non-state institutions (local and international NGOs) at the level of Local Consultative Committees. Objective 3: To Promote Sound Public Financial Management A. Policies For this objective, the APR Panel recommendations to the country were to guide the process of drawing up plans and programs of investment and SMEs to ensure their alignment with the industrialization objectives of the country (i ); continue to strengthen and consolidate the expansion of the implementation of the Financial Management System (SISTAFE) (ii); harmonize and implement the rules and measures for planning, implementation and execution of public sector resources (iii); continue to consolidate and improve the reforms in the tax system (iv) and continue to improve the structure of tax administration with a view to making it more efficient (v). 165. To ensure compliance of plans and investment programs and SMEs with the objectives of industrialization of the country, several actions were carried out: Guidelines were developed to guide the process of developing plans and investment programs in the country; The private sector, coordinated by the Confederation of Economic Associations of Mozambique (CTA), participates in the process of setting priorities in planning documents, and as part of this, is involved in policy dialogue with institutions such as the Ministry of 63