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achieving the PARPA action plan analysis anticorruption law APR described APR reported assessment budget execution reports budget OE Central Revenue Authority CFMP civil society Corruption was completed crucial for private donor e-SISTAFE envisaged expected financial sector framework GDP series government has consulted HIV/AIDS implement the PARPA inclusion of off-budget intensified in areas Joint Staff Advisory JSAN justice sector labor law last JSA line ministries little progress macroeconomic MDGs medium-term fiscal megaprojects metical Ministry of Finance Mozambique Mozambique's performance national assembly off-budget expenditure off-budget operations overall PARPA implementation PARPA revision PARPA target percent in 2008 percent of GDP Portuguese Poverty Reduction Strategy previous JSA priority sectors Private and Financial provincial monitoring systems public financial management public sector reform Reducing Absolute Poverty regulations relative to benchmarks rollout service delivery shortfall in revenues SISTAFE Spending execution spending on priority Staff Advisory Note staffs agree staffs believe staffs think under-5