PEFA 2016 Performance Indicator |
Data required |
Data sources
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Data Provided (Y/N) |
Pillar II: Transparency of public finances |
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PI-4 Budget classification |
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4.1 Budget classification |
- Information on the content and application of classifications applied and evidence that the classification is actually used in the budget documents and the chart of accounts
- Where the classification differs from the GFS system, information on bridging methodologies and examples of statistics produced using the bridging methodologies should be requested, if such conversions are made.
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- Relevant legislation and regulations identifying the application of the classification
- Annual budget document provided by the MoF for the last completed fiscal year
- Copy of the chart of accounts used for the last completed fiscal year
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PI-5 Budget documentation |
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5.1 Budget documentation |
- Evidence that the 12 data elements listed are included in the annual budget proposal and supporting documentation has been submitted to the legislature for scrutiny and approval
- If the documents are not provided with the budget proposal, evidence is needed that a) they were provided in advance to the legislature; and b) fulfill the elements provided that all details required for that element are included; so they are sufficientl relevant to support decisions on the budget.
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- Last annual budget proposal submitted to the legislature.
- Supporting documentation for the budget
- Additional documentation relating to the budget submitted to the legislature prior to the budget proposal
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PI-6 Central government operations outside financial reports |
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6.1 Expenditure outside financial reports |
- Evidence of expenditure not recorded in ex post government financial reports
- The total of such expenditure to be calculated as a percentage of total BCG expenditure
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- Information from the MoF, central bank, Supreme audit institution, and others about government bank accounts that are not managed by the Treasury
- Financial records of ministries and extrabudgetary units not reported in central government financial reports (e.g., bookkeeping and/or petty cash records, invoices, bank statements, etc.)
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