comparison of the budget performance against the output performance. In cases where the output performance is below the finance performance for the first half of the financial year, the comment is “below” otherwise “above”. According to the table, only 39% of the output performance indicators were matching and above
their performance, but the majority 61% of the indicators are below the planned levels, implying that JLOS institutions did not achieve the expected outputs for the level of funding utilised. This leaves a question as to whether the expenditure
which does help the institutions to attain the desired output targets should not be considered wasteful.the expenditure which does help the institutions to attain the desired output targets should not be considered wasteful.
Source: Ministry of Finance Planning and Economic Development
