budgets, and periodic fiscal performance indicators (PEFA) on notice boards . This information is also disseminated through radio, TV, print media, such as Negarit Gazeta, and other local publications, particularly at regional and woreda levels and via the MoFED web site (http://www.mofed.org). Similarly, after the first half of the year, MoFED reports to HoPR on budget performance. 370 The CSAR also notes some of the important institutional arrangements for sound public finance management: the Integrated Budget and Expenditure (IBEX) system (internal system). The office of the Accountant General (OFAG) and the HoPR act as external controls and provide scrutiny over the executed budget. Revenue Administration 371 The CSAR notes the constraints that low levels of domestic revenue mobilisation have imposed on the economy in terms of budget deficit and reliance on donor assistance for programme support. In the last decade or so, Ethiopia has developed and implemented a sound tax framework to enhance domestic revenue mobilisation. The main pieces of legislation relate to the Value-Added Tax and Turnover Tax Proclamation of 2003, Excise Tax law rationalisation, and introduction of the Tax Identification Number (TIN). Turnover tax on those who are not eligible for VAT was introduced to preserve the neutrality of the tax system and augment revenue collection by regional Governments. Modern information management systems have also been put in place. Expenditure Management 372 The CSAR highlights the seriousness government attaches to expenditure management. Hence, the approach used in PASDEP, and within the MEFF, is to start with a thorough assessment of available resources and allocate them to sectors, within resource constraints. Accordingly, no scaling up of foreign aid is considered in projecting the costs. This tailors projections to available domestic and external resource inflows. Government fully costed the PASDEP on the basis of what it would take to reach the MDGs. The belief is that this modest approach should be pursued until concrete evidence of scaled up external financial flows is provided. 373 Overall, total PASDEP (2005/06-2009/10) budget projections for agriculture, rural development and education were estimated at 232 billion Birr, with agriculture, rural development and education accounting for the lion’s share of projected programme costs. Total projected allocation estimates for both poverty-oriented and non-poverty sectors increased from 36.5 billion Birr in 2004/05 to 53.5 billion Birr by the end of 2009/10.  The total projected programme costs for development - 155 -