Do texto, permita-se-nos realçar o que se poderá considerar a "moral da história":
"Overall, Timor-Leste has made solid progress in strengthening PFM systems in just a very few years.
This PEFA assessment focuses on the PFM performance over the period 2007–10. An initial assessment led by the EC took place in 2007.
Improvements were measured in 12 of the 29 applicable indicators. The improvements are often modest, but underpinned by real changes in work practices, legislation, and IT systems. Most notable are the gains made in the comprehensiveness of fiscal information, fiscal transparency, funding predictability, and timeliness and quality of bank reconciliation and financial statements.
Legislative scrutiny and the external audit process also improved somewhat. The assessment also reveals that on several indicators the 2007 PEFA assessment was overly positive on the outcomes. This leads to real accomplishments not being reflected in higher indicator scores.
Substantial weaknesses in the PFM system remain. The relative strengths of the MOF are diminished by gaps in the PFM system elsewhere. An independent, external auditor is missing, internal audit is almost non-existent, the budget coverage is incomplete, and budget planning and implementation capacity in line ministries are still weak.
There has been some slippage in performance also, as this PEFA exercise shows, for example on orderliness of the budget process, development of sectoral investment strategies, multiyear budgeting, and procurement.
While not measured directly, the dependence of the PFM system on foreign international experts is still large, and issues of integrity in procurement and tax administration remain a concern with regard to the overall effectiveness of the public administration."