Among these measures that have yet to move forward is the parliamentary review of the Public Probity Law, which was scheduled for June 2023 and should now be completed by next March, and the public availability of information on the actual beneficiaries of companies that have contracts with the state, planned for the end of December and rescheduled for September this year.

The third measure that remained unfulfilled in this evaluation was the conclusion, by September, of "the general audit and 'proof of life' of all public sector employees," the document states, justifying it by operational difficulties, and agreeing to conclude it by next June.

On the other hand, the Mozambican government, in a context of fragility, managed to implement five of the eight objectives agreed with the IMF, or Structural Reference Indicators (SRIs), by the end of the year.

In particular, the legal diploma to determine the price reference for the extractive industry was approved, the 2020 and 2021 audit reports on Covid-19 emergency spending were published, the electronic tax system was extended to all tax administration services and a plan to limit the wage bill was presented to the Council of Ministers.

With the approval of this third review and its respective tranche, total disbursements to Mozambique under this IMF ECF amount to around 273 million dollars. This ECF program was approved in May 2022, and provides total financing of 456 million dollars to Mozambique.