However, there is a large number of educational programmes whose implementation is not sufficiently co-ordinated and which are likely to involve a great deal of duplication in terms of objectives and allocated resources. The suggested move of some of these equity-related resources to be distributed through needs-based funding formulas (see above) is an opportunity to review the delivery and impact of compensatory educational programmes in view of consolidating them. There is a need to evaluate the use of public resources in education uis-a-uis their impact on educational outcomes. The financial monitoring system remains focused on financial compliance while it needs to evolve into an analysis of education system performance, including in audit exercises (performance audits). This could benefit from the more strategic budget planning suggested above, whereby education targets are established and the monitoring of resource use assesses whether or not the targets were achieved. As a result, the annual reporting of ANEP to parliament about the execution of the education budget should involve evidence of the performance of the education system uis-a-uis established policy objectives and education targets.