FOB free on board FPE free primary education FPTP first past the post GAAP Generally Accepted Accounting Principles GDP gross domestic product GEF Global Environment Facility GER gross enrolment rates GNI gross national income GNP gross national product GOLFIS Government of Lesotho Financial Information System GWh gigawatt hours HBS household budget survey HDI Human Development Index HIV Human Immunodeficiency Virus HSGIC Heads of State and Government Implementation Committee IAS International Accounting Standards IASB International Accounting Standards Board ICCPR International Covenant on Civil and Political Rights ICT information and communication technology IDP internally displaced person IEC Independent Electoral Commission IFAC International Federation of Accountants IFAD International Fund for Agricultural Development IFMIS Integrated Financial Management Information System IFRS International Financial Reporting Standards ILO International Labour Organization ILOLEX International Labour Organization database of international labour standards IMF International Monetary Fund IPSAS International Public Sector Accounting Standards ISAC International Accounting Standards Committee ISAS Institute of Southern African Studies kWh kilowatt hours KYC Know Your Customer KYS Know Your Status LADB Lesotho Agricultural Development Bank xxi