(1) consistently demonstrate improvements in PFM performance over time;
(2) reach primary target to be rated very highly according to a wide range of performance standards; and
(3) be ranked within the top 20% of low and middle-income and developing countries [in PFM performance as per PEFA .

GoTL is committed to improving the performance of its PFM systems so that it can deliver on the development objectives outlined in the Strategic Development Plan. The Ministry of Finance has a Strategic Plan that outlines how it will do this. This Plan outlines the improvements required to equip the MoF to achieve the country’s economic and development goals.  While there is strong political commitment to the implementation of the plan, the MoF lacks the funding to do so, and in 2012 sought the ongoing assistance of development partners to assist its implementation. The Budget Support Program will support the Strategic Plan of MoF by providing funds directly to GoTL following the achievement of agreed improvements to its PFM systems.