The Public Sector Reform in Lesotho occurs in a wider context on the continent as a whole, taking place since the 1980s under the sponsorship of the Bretton Woods Institutions.It is therefore contextualized to respond on the enhancement of service delivery.The implementation process of the new Performance Management System officially began at the start of the 21st century.Furthermore, it was aimed at promoting a result-oriented performance and accountability in the Public Service.However, Legal,financial and human factors continue to be the main obstacles for the full implementation of this reform that envisage to provide better services in a very rational manner.Furthermore, problems linked to issues such as organizational, motivational,communicational and economic incentives constitute factors that affect ultimately the delivery of services to the wider population.Finally, one of the key findings on this resource is that category is not a factor affecting the PMS in Lesotho.