Calculation of the deviations between approved budgets and outturns for each dimension should be performed using the spreadsheet provided on the PEFA website.

Dimension 3.1 measures the extent to which revenue outturns deviate from the originally approved budget. Use spreadsheets provided on the PEFA website to calculate the score for this indicator.

Dimension 3.2 measures the variance in revenue composition during the last three years. It includes actual revenue by category compared to the originally approved budget using level three [3 digits] of GFS 2014 classification or a classification that can produce consistent documentation according to comparable hierarchical levels and coverage. It includes disaggregation of tax revenue by the main tax types, and not just tax, nontax, and grants. This dimension attempts to capture the accuracy of forecasts of the revenue structure and the ability of the government to collect the amounts of each category of revenues as intended.