3. Purpose, scope, and coverage of the assessment (Recommended length: no more than 500 words, plus table 2.)

Under the subheadings below, explain the reasons for the assessment and how it relates to the PFM and public sector reform agenda of the national or subnational government.

For SNG, explain how it relates to the PFM and public sector reform agenda of the subnational government(s) or at a national level regarding fiscal decentralization.

3.1 PURPOSE

Briefly state the purpose of the assessment, within the context described above. Describe how results will be used to inform dialogue on PFM, and the development and implementation of PFM reform initiatives going forward.

For SNG, description of how results will be used:

At the subnational level for the development and implementation of PFM reform initiatives, and/or

At the national level, to inform dialogue on fiscal decentralization and national PFM related to SNGs.

3.2 SCOPE AND COVERAGE

Specify which part of the public sector will be covered by the assessment. Typically, this will be the central government (budgetary and extra-budgetary units), except where PEFA indicators specifically refer to a smaller or wider range, such as the budgetary units of the central government or government at all levels.

For subnational government assessments, the official name of the jurisdiction covered is required.

Complete table 2 with details on the units within the scope of the assessment. Include up to 10 main budgetary units such as ministries, departments, or agencies. In addition, the main extrabudgetary units or groups and public corporations should be included where they constitute a significant share of the government expenditure covered by the assessment.

3.3 TIME PERIOD FOR ASSESSING PERFORMANCE

The concept note should explain the time periods for the assessment and state the proposed cut-off date for data measurement.

In case of a set of SNG assessments, time periods and cut-off dates might vary amongst SNGs according to the starting date of the respective assessments.

The cut-off date is the last date for which data included in the assessment was considered. This is crucial for identifying the “last completed fiscal year” referred to in many dimensions and the critical date for consideration of circumstances applying “at the time of the assessment”, which is relevant to other dimensions.