Burkina Faso Ouagadougou 2021

SNG PILLAR: INTERGOVERNMENTAL FISCAL RELATIONS
Scores by Dimension
Overall Indicator Score
Indicator
HLG-1 Transfers from Higher Levels of Government
D
Indicator
HLG-1.1 Outturn from higher-levels of government
D
HLG-1.2 Transfers composition outturn
D
HLG-1.3 Timeliness of transfers from higher-levels of government
D
HLG-1.4 Predictability of transfers
D
HLG-2 Fiscal rules of monitoring of fiscal position
NU
Indicator
HLG-2.1 Fiscal rules for subnational governments
NU
HLG-2.2 Debt rules for subnational governments
NU
HLG-2.3 Monitoring of subnational governments
NU
I. BUDGET RELIABILITY
Scores by Dimension
Overall Indicator Score
Indicator
PI-1 Aggregate expenditure out-turn
D
Indicator
PI-1.1 Aggregate expenditure out-turn
D
PI-2 Expenditure composition outturn
D+
Indicator
PI-2.1 Expenditure composition outturn by function
NA
PI-2.2 Expenditure composition outturn by economic type
D
PI-2.3 Expenditure from contingency reserves.
A
PI-3 Revenue outturn
D
Indicator
PI-3.1 Agregate revenue outturn
D
PI-3.2 Revenue composition outturn
D
II. TRANSPARENCY OF PUBLIC FINANCES
Scores by Dimension
Overall Indicator Score
Indicator
PI-4 Budget Classification
D
Indicator
PI-4.1 Budget Classification
D
PI-5 Budget Documentation
B
Indicator
PI-5.1 Budget Documentation
B
PI-6 Subnational government operations outside financial reports
D+
Indicator
PI-6.1 Expenditure outside financial reports
D
PI-6.2 Revenue outside financial reports
D
PI-6.3 Financial reports of extrabudgetary units
C
PI-7 Transfers to subnational governments
NA
Indicator
PI-7.1 System for allocating transfers
NA
PI-7.2 Timeliness of information on transfers
NA
PI-8 Performance information for service delivery
D+
Indicator
PI-8.1 Performance plans for service delivery
D
PI-8.2 Performance achieved for service delivery
D
PI-8.3 Resources received by service delivery units
A
PI-8.4 Performance evaluation for service delivery
D
PI-9 Public access to fiscal information
D
Indicator
PI-9.1 Public access to fiscal information
D
9bis Public consultation
D
Indicator
9bis.1 Public consultation in budget preparation
D
9bis.2 Public consultation in the design of service delivery programs
D
9bis.3 Public consultation in investment planning
D
III. MANAGEMENT OF ASSETS AND LIABILITIES
Scores by Dimension
Overall Indicator Score
Indicator
PI-10 Fiscal risk reporting
NA
Indicator
PI-10.1 Monitoring of public corporations
NA
PI-10.2 Monitoring of subnational governments
NA
PI-10.3 Contingent liabilities and other fiscal risks
NA
PI-11 Public investment management
D+
Indicator
PI-11.1 Economic analysis of investment proposals
C
PI-11.2 Investment project selection
C
PI-11.3 Investment project costing
D
PI-11.4 Investment project monitoring
C
PI-12 Public asset management
D+
Indicator
PI-12.1 Financial asset monitoring
D
PI-12.2 Nonfinancial asset monitoring
D
PI-12.3 Transparency of asset disposal
C
PI-13 Debt management
B
Indicator
PI-13.1 Recording and reporting of debt and guarantees
A
PI-13.2 Approval of debt and guarantees
A
PI-13.3 Debt management strategy
D
IV. POLICY-BASED FISCAL STRATEGY AND BUDGETING
Scores by Dimension
Overall Indicator Score
Indicator
PI-14new Medium term budget strategy
C+
Indicator
PI-14new.1 Underlying forecasts for medium-term budget
B
PI-14new.2 Fiscal impact of policy proposals
B
PI-14new.3 Medium-term expenditure and revenue estimates
D
PI-14new.4 Consistency of budgets with previous year's estimates
NA
PI-14 Macroeconomic and fiscal forecasting
NU
Indicator
PI-14.1 Macroeconomic forecasts
NU
PI-14.2 Fiscal forecasts
NU
PI-14.3 Macro-fiscal sensitivity analysis
NU
PI-15 Fiscal strategy
NU
Indicator
PI-15.1 Fiscal impact of policy proposals
NU
PI-15.2 Fiscal strategy adoption
NU
PI-15.3 Reporting on fiscal outcomes
NU
PI-16 Medium term perspective in expenditure budgeting
NU
Indicator
PI-16.1 Medium-term expenditure estimates
NU
PI-16.2 Medium-term expenditure ceilings
NU
PI-16.3 Alignment of strategic plans and medium-term budgets
NU
PI-16.4 Consistency of budgets with previous year estimates
NU
PI-17 Budget preparation process
B+
Indicator
PI-17.1 Budget calendar
C
PI-17.2 Guidance on budget preparation
A
PI-17.3 Budget submission to the subnational council
A
PI-18 Legislative scrutiny of budgets
B+
Indicator
PI-18.1 Scope of budget scrutiny
B
PI-18.2 Legislative procedures for budget scrutiny
B
PI-18.3 Timing of budget approval
A
PI-18.4 Rules for budget adjustments by the executive
A
V. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION
Scores by Dimension
Overall Indicator Score
Indicator
PI-19 Tax administration
D
Indicator
PI-19.1 Rights and obligations for tax measures
D
PI-19.2 Property tax register and value assessment
C
PI-19.3 Tax risk management, audit and investigation
D*
PI-19.4 Tax arrears monitoring
D*
PI-20 Accounting for revenue
C+
Indicator
PI-20.1 Information on revenue collections
C
PI-20.2 Transfer of revenue collections
B
PI-20.3 Tax accounts reconciliation
C
PI-21 Predictability of in-year resource allocation
B+
Indicator
PI-21.1 Consolidation of cash balances
C
PI-21.2 Cash forecasting and monitoring
A
PI-21.3 Information on commitment ceilings
B
PI-21.4 Significance of in-year budget adjustments
A
PI-22 Expenditure arrears
D+
Indicator
PI-22.1 Stock of expenditure arrears
D
PI-22.2 Expenditure arrears monitoring
A
PI-23 Payroll controls
D+
Indicator
PI-23.1 Integration of payroll and personnel records
A
PI-23.2 Management of payroll changes
A
PI-23.3 Internal control of payroll
B
PI-23.4 Payroll audit
D
PI-24 Procurement
B+
Indicator
PI-24.1 Procurement monitoring
B
PI-24.2 Procurement methods
B
PI-24.3 Public access to procurement information
B
PI-24.4 Procurement complaints management
A
PI-25 Internal controls on nonsalary expenditure
A
Indicator
PI-25.1 Segregation of duties
B
PI-25.2 Effectiveness of expenditure commitment controls
A
PI-25.3 Compliance with payment rules and procedures
A
PI-26 Internal audit
D+
Indicator
PI-26.1 Coverage of internal audit
A
PI-26.2 Nature of audits and standards applied
B
PI-26.3 Implementation of internal audits and reporting
D
PI-26.4 Response to internal audits
NA
VI. ACCOUNTING AND REPORTING
Scores by Dimension
Overall Indicator Score
Indicator
PI-27 Financial data integrity
C
Indicator
PI-27.1 Bank account reconciliation
B
PI-27.2 Suspense accounts
D
PI-27.3 Advance accounts
NA
PI-27.4 Financial data integrity processes
C
PI-28 In-year budget reports
B+
Indicator
PI-28.1 Coverage and comparability of reports
B
PI-28.2 Timing of in-year budget reports
A
PI-28.3 Accuracy of in-year budget reports
A
PI-29 Annual financial reports
D+
Indicator
PI-29.1 Completeness of annual financial reports
B
PI-29.2 Submission of reports for external audit
D
PI-29.3 Accounting standards
A
VII. EXTERNAL SCRUTINY AND AUDIT
Scores by Dimension
Overall Indicator Score
Indicator
PI-30 External audit
D
Indicator
PI-30.1 Audit coverage
D
PI-30.2 Submission of audit reports to the subnational council
D
PI-30.3 External audit follow-up
D
PI-30.4 Independence of the public audit institution in charge of subnational governments
D
PI-31 Legislative scrutiny of audit reports
D
Indicator
PI-31.1 Timing of audit report scrutiny
D
PI-31.2 Hearings on audit findings
D
PI-31.3 Recommendations on audit by subnational council
D
PI-31.4 Transparency of legislative scrutiny of audit reports
D
Assessment
Burkina Faso Ouagadougou 2021
Country
Burkina Faso
Region
Sub-Saharan Africa
Lead Agencies
AfD, Government
Report Date
Year
Framework
2021 SNG Framework
Access
Public
Type
Subnational
Status
Final
PEFA Check
Yes