Speaking to the broader significance of the Mid-Year Budget Review, the publication notes that attention is increasingly shifting from policy announcements to policy execution. Reforms across revenue administration, customs, expenditure management and institutional governance have begun to move from design to implementation, signaling a stronger focus on delivering measurable outcomes. According to EY, a number of fiscal performance measures exceeded H1 targets without the need for supplementary appropriations. A key driver of this improved outcome has been disciplined expenditure management as evidenced by the outturn in major expenditure lines falling below the H1 Targets. EY cautions that, whilst this prudent expenditure management has contributed to improved fiscal outturn, sustaining fiscal consolidation requires balancing expenditure discipline with targeted investments in infrastructure and other growth-enabling sectors.