DEMOCRACY AND POLITICAL GOVERNANCE relationships with acknowledged and validated codes of conduct that creates trust, compassion and social capital a conducive environment for promoting human development and alleviating poverty. 66. Legislation has been introduced to ensure accountability, transparency and efficiency in the civil service of Ghana. Principally, such legislation includes: (a) the 1993 Civil Service Law, which spells out the functions of the civil service; (b) the Financial Management Act, 2003, regulating the financial management of the public sector to ensure transparent and effective management of the revenues and expenditures of the State; (c) the Public Procurement Act, 2003, which aims to foster competition, efficiency, transparency and accountability in public procurements; and (d) the Internal Audit Agency, which coordinates, facilitates, monitors and supervises internal audit activities in ministries, departments, agencies and the metropolitan, municipal and district assemblies (MMDAs) to ensure and secure quality internal audits. 67. There have been several strategic measures and policies of the government in the area of public service reform. Among those highlighted in the CSAR are the: ? ? ? Public Sector Management Reform Programme (PSMRP), a World Bank-UK Department for International Development (DFID) project, designed to run through 2010 in three phases at a cost of US$ 173 million; Civil Service Performance Improvement Programme (CSPIP), launched in 1995 to improve efficiency and effectiveness in the delivery of services and outputs in Ghana's central and local government institutions; and Public Financial Management Reform Programme (PUFMARP), designed in 1995 to bring about wide-ranging reform in public financial management, thereby improving macroeconomic stability, government revenue collection, and allocation of resources; and ensuring enhanced accountability and transparency in the use of public funds within the government. 68. There have also been various reviews of the ongoing public sector reform programmes carried out by the government, sometimes in partnership with donor agencies, to assess their success and map the way forward. These reviews have included the: ? Public Sector Management Reform Project (Mid-term Review, February-March 2001), which suggests the reform of public pay policy as a priority, since current salary levels constitute a major constraint on public sector reform; ? Reform of Pilot Subvented Agencies; and 33