2.3. Specific guidance scoring for each indicator and dimension
The remainder of Part 2 provides detailed guidance on the scoring of each indicator. Guidance on assessment of PFM performance in the PEFA report is provided in Part 3 of this document.
TABLE 2:: Composition of PEFA pillars, indicators, and dimensions
| PILLARS | INDICATORS | DIMENSIONS |
|
I. Budget reliability
|
1. Aggregate expenditure outturn |
1.1 Aggregate expenditure outturn |
|
2. Expenditure composition outturn |
2.1 Expenditure composition outturn by function 2.2 Expenditure composition outturn by economic type 2.3 Expenditure from contingency reserves |
|
|
3. Revenue outturn |
3.1 Aggregate revenue outturn 3.2 Revenue composition outturn |
|
|
II. Transparency of public finances
|
4. Budget classification |
4.1 Budget classification |
|
5. Budget documentation |
5.1 Budget documentation |
|
|
6. Central government operations outside financial reports |
6.1 Expenditure outside financial reports 6.2 Revenue outside financial reports 6.3 Financial reports of extrabudgetary units |
|
|
7. Transfers to subnational governments |
7.1 System for allocating transfers 7.2 Timeliness of information on transfers |
|
|
8. Performance information for service delivery |
8.1 Performance plans for service delivery 8.2 Performance achieved for service delivery 8.3 Resources received by service delivery units 8.4 Performance evaluation for service delivery |
|
|
9. Public access to fiscal information |
9.1 Public access to fiscal information |
|
|
III. Management of assets and liabilities
|
10. Fiscal risk reporting |
10.1 Monitoring of public corporations 10.2 Monitoring of subnational governments 10.3 Contingent liabilities and other fiscal risks |
|
11. Public investment management |
11.1 Economic analysis of investment proposals 11.2 Investment project selection 11.3 Investment project costing 11.4 Investment project monitoring |
|
|
12. Public asset management |
12.1 Financial asset monitoring 12.2 Nonfinancial asset monitoring 12.3 Transparency of asset disposal |
|
|
13. Debt management |
13.1 Recording and reporting of debt and guarantees 13.2 Approval of debt and guarantees 13.3 Debt management strategy |
