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Dimension 15.3. Reporting on fiscal outcomes

DIMENSION MEASUREMENT GUIDANCE

15.3:1. This dimension assesses the extent to which the government makes available—as part of the annual budget documentation submitted to the legislature—an assessment of its achievements against its stated fiscal objectives and targets. The assessment should also include an explanation of any deviations from the approved objectives and targets as well as proposed corrective actions. Actions should refer to specific initiatives that directly link to improvements in fiscal outcomes.

15.3:2. If a fiscal strategy has not been developed, then this dimension should be rated NA.

 

Dimension 15.3. Scoring

Score Minimum requirements for scores
A The government has submitted to the legislature and published with the annual budget a report that describes progress made against its fiscal strategy and provides an explanation of the reasons for any deviation from the objectives and targets set. The report also sets out actions planned by the government to address any deviations, as prescribed in legislation.
B The government has submitted to the legislature along with the annual budget a report that describes progress made against its fiscal strategy and provides an explanation of the reasons for any deviation from the objectives and targets set
C The government prepares an internal report on the progress made against its fiscal strategy. Such a report has been prepared for at least the last completed fiscal year.
D Performance is less than required for a C score

Dimension 15.3. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last completed fiscal year. CG.
  • A report of progress against the fiscal strategy, rules or targets sets out in the annual budget document.
  • MoF

 

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
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