| PILLARS | INDICATORS | DIMENSIONS |
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IV. Policy-based fiscal strategy and budgeting
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14 Macroeconomic and fiscal forecasting |
14.1 Macroeconomic forecasts 14.2 Fiscal forecasts 14.3 Macrofiscal sensitivity analysis |
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15. Fiscal strategy |
15.1 Fiscal impact of policy proposals 15.2 Fiscal strategy adoption 15.3 Reporting on fiscal outcomes |
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16. Medium-term perspective in expenditure budgeting |
16.1 Medium-term expenditure estimates 16.2 Medium-term expenditure ceilings 16.3 Alignment of strategic plans and medium-term budgets 16.4 Consistency of budgets with previous year’s estimates |
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17. Budget preparation process |
17.1 Budget calendar 17.2 Guidance on budget preparation 17.3 Budget submission to the legislature |
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18. Legislative scrutiny of budgets |
18.1 Scope of budget scrutiny 18.2 Legislative procedures for budget scrutiny 18.3 Timing of budget approval 18.4 Rules for budget adjustment by the executive |
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V. Predictability and control in budget execution
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19. Revenue administration |
19.1 Rights and obligations for revenue measures 19.2 Revenue risk management 19.3 Revenue audit and investigation 19.4 Revenue arrears monitoring |
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20. Accounting for revenue |
20.1 Information on revenue collections 20.2 Transfer of revenue collections 20.3 Revenue accounts reconciliation |
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21. Predictability of in-year resource allocation |
21.1 Consolidation of cash balances 21.2 Cash forecasting and monitoring 21.3 Information on commitment ceilings 21.4 Significance of in-year budget adjustments |
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22. Expenditure arrears |
22.1 Stock of expenditure arrears 22.2 Expenditure arrears monitoring |
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23. Payroll controls |
23.1Integration of payroll and personnel records 23.2 Management of payroll changes 23.3 Internal control of payroll 23.4 Payroll audit |
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24. Procurement |
24.1 Procurement monitoring 24.2 Procurement methods 24.3 Public access to procurement information 24.4 Procurement complaints management |
