Background
The budget preparation process in Mauritius has been subject to certain criticism as it is particularly ill-equipped to engage in good strategic planning. It does not allow Government to effectively evaluate its earlier measures, rethink its key policy objectives and prioritise expenditures in the best possible way. In the Public Expenditure Note of 1999, the World Bank noted that "… the modalities of budget preparation are anachronistic, and not conducive to strategic thinking and consensus building about results and objectives."
