| PEFA 2016 Performance Indicator |
Data required
|
Data sources |
Data Provided (Y/N) |
| 6.2 Revenue outside financial reports |
- Evidence of revenue not recorded in ex-post government financial reports
- The total of such revenue to be calculated as a percentage of total BCG revenue
|
- Information from the MoF, central bank, SAI and others about government bank accounts which are not Treasury managed.
- 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.)
|
|
| 6.3 Financial reports of extrabudgetary units |
- Evidence of the submission of financial reports by extrabudgetary units to central government.
- Date of submission of financial reports by extrabudgetary units to central government.
|
- Annual financial reports of extrabudgetary units
- Correspondence with central agency regarding financial reports
|
|
| PI-7 Transfers to sub-national governments |
|
| 7.1 System for allocating transfers |
- Horizontal rule-based system or other arrangements for determining the horizontal allocation of transfers to subnational governments for each type of transfer.
|
- Legislation or rules governing transfers from CG to SNG.
- Annual budget documents
- MoF, or specific entity in charge of subnational matters such as Minister of Local Government or Decentralization
|
|
| 7.2 Timeliness of information on transfers |
- The content of information provided to SNG on their annual transfers (to determine whether it is sufficiently clear and detailed)
- The date on which subnational government administrators are provided formal information on the transfers from central government
- The date on which the subnational government administrations must submit their budget proposals for final approval
|
- Legislation or rules governing transfers from CG to SNG.
- Annual budget documents to be obtained from the MoF, or specific entity in charge of subnational matters such as Minister of Local Government or Decentralization
|
|
