A/HRC/7/15 page 21 and budget formulation and implementation; through them, national budgets are increasingly becoming more realistic and result-oriented. The 2004 Ghana budget had a strong linkage with the Ghana poverty reduction strategy. In spite of the financial difficulties facing the Government, poverty-related activities were funded in full. In Kenya, the medium-term expenditure framework process, aimed at improving links between the national budget and development activities, is actively reviewed through the Public Expenditure Review to determine its strengths and weaknesses and to recommend changes with a detailed implementation plan. 81. Judicial reforms are important for the promotion of the rule of law, accountability, providing opportunities, empowerment and security through laws and strong and independent judicial institutions, modern and transparent legal systems, enforceability of laws and social commitment to justice.25 The judiciary in Gambia is an example of ambitious reform. It has initiated a number of programmes for strengthening the judicial system and expediting the delivery of justice and legal processes, such as development of an electronic case management system in the high court; introduction of a computerized transcription system in the high court; development of an information and communication technology strategy; introduction of an alternative dispute-resolution system; establishment of the Children’s Court; introduction of a self-accounting system for effective management of judicial resources; development of an information technology network linking all higher courts, judges and officials; revision of High Court and Magistrate Court rules to strike a balance; and human capacity-building activities, including seminars, training and workshops for court personnel. 82. Another useful example of an accountability mechanism is the Public Finance and Accountability Act in Uganda, which empowers the Auditor General to examine, inquire and audit classified expenditure centres. It also requires the Accountant General to monitor the internal audit function in all ministries, departments and agencies. Under the Public Procurement and Disposal of Public Assets Act in 2003, procurement is being decentralized from the old central tender board to procurement committees within public institutions themselves. 83. Due to the grossly inadequate national monitoring and evaluation system, the approach of poverty reduction strategy paper faces a serious challenge in ensuring transparency and accountability. The monitoring and evaluation system monitors the input, process and outcome of the poverty reduction strategy papers, and should also be participatory in nature, including the voices of civil society, academia, the private sector, the media and other stakeholders. A study in 11 sub-Saharan African countries has shown that there is not much emphasis on the development of an overall monitoring and evaluation strategy, although indicators and targets have been identified. An important issue is linking monitoring and evaluation results with planning and 25 Robert Danino, Global Learning Process For Scaling Up Poverty Reduction and Conference Shanghai, Parallel Thematic Session on Judicial Reform, May 2004, at http://info.worldbank.org/etools/docs/reducingpoverty/doc/45/file/Danino-ShanghaiSpeech.pdf.