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    <description>Results Framework Document and related reforms are framed as mechanisms to strengthen departmental performance measurement and programme delivery. Audit functions are described as collaborative oversight-including increased concurrent audits, an Audit Quality Management Framework, and strengthened internal audit-aimed at identifying delivery weaknesses and recommending corrective measures. Complementary public finance reforms cited include outcome budgeting, cash management guidelines, preparation of detailed project reports, and a phased move toward accrual accounting.</description>
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