Bhutan CRPFM 2023

CPRFM Indicators
Scores by Dimension
Overall Indicator Score
Indicator
CRPFM-1 Budget alignment with climate change strategies
C
Indicator
CRPFM - 1.1 Budget alignment with climate change strategies
C
CRPFM - 2 Tracking climate-related expenditure
D
Indicator
CRPFM - 2.1 Tracking climate-related expenditure
D
CRPFM - 3 Climate-responsive budget circular
C
Indicator
CRPFM - 3.1 Climate-responsive budget circular
C
CRPFM - 4 Legislative scrutiny
D
Indicator
CRPFM - 4.1 Legislative scrutiny of budget
D
CRPFM - 4.2 Legislative scrutiny of audit and evaluation reports
NA
CRPFM - 5 Climate-responsive public investment management
D+
Indicator
CRPFM - 5.1 Climate-responsive provisions in regulatory framework for public investment management
C
CRPFM - 5.2 Climate-responsive provisions for project appraisal
B
CRPFM - 5.3 Climate-responsive provisions for project selection
D
CRPFM - 5.4 Reporting from entities in charge of implementation
D
CRPFM - 6 Climate-responsive non-financial asset management
D
Indicator
CRPFM - 6.1 Climate-responsive non-financial asset management
D
CRPFM - 7 Climate-related liabilities
C+
Indicator
CRPFM - 7.1 Fiscal risks arising from climate-related contingent liabilities
C
CRPFM - 7.2 Climate-related debt and guarantees
B
CRPFM - 8 Climate-responsive public procurement
D+
Indicator
CRPFM - 8.1 Climate-responsive public procurement framework
C
CRPFM - 8.2 Climate-responsive public procurement operations
C
CRPFM - 8.3 Climate-responsive public procurement monitoring
D
CRPFM - 8.4 Climate-responsive public procurement reporting
D
CRPFM - 9 Climate-responsive tax administration
B
Indicator
CRPFM - 9.1 Climate-related tax management, audit, and investigation
C
CRPFM - 9.2 Climate-related tax arrears
A
CRPFM - 10 Compliance of climate-related expenditure
B
Indicator
CRPFM - 10.1 Effectiveness of the systems of controls
A
CRPFM - 10.2 Compliance of transactions
C
CRPFM - 11 Climate-responsive fiscal decentralization
C+
Indicator
CRPFM - 11.1 Climate-responsive fiscal decentralization arrangements
C
CRPFM - 11.2 Climate-responsive fiscal transfers
C
CRPFM - 11.3 Climate-responsive PFM arrangements applied by subnational governments
B
CRPFM - 12 Climate related performance information
D
Indicator
CRPFM - 12.1 Climate related information in performance plans
D
CRPFM - 12.2 Climate related information in performance reports
D
CRPFM - 13 Climate-related evaluation
C
Indicator
CRPFM - 13.1 Climate-related evaluation of expenditure
B
CRPFM - 13.2 Climate-related evaluation of taxes
D
CRPFM - 14 Expenditure outturn for climate activities
NA
Indicator
CRPFM - 14.1 Aggregate climate related-expenditure outturn
NA
CRPFM - 14.2 Climate-related expenditure composition outturn
NA
Assessment
Bhutan CRPFM 2023
Country
Bhutan
Region
South Asia
Lead Agencies
Government, WBG
Report Date
Year
Framework
Climate Framework
Access
Public
Type
National
Status
Final
PEFA Check
Yes