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Attachment 1
PEFA Assessment: Data required and sources 
PEFA 2016 Performance Indicator   Data required    Data sources                                              Data Provided (Y/N)
Pillar I. Budget reliability
PI-1: Aggregate expenditure out-turn
1.1 Aggregate expenditure outturn
  • The aggregate expenditure outturn and the approved aggregate budget expenditure for each of the last three completed fiscal years
  • Annual budget law/ documentation /estimates approved by the legislature;
  •  Annual budget execution report or Comparative Statement of Budget and Actual Results
  
PI-2: Expenditure composition out-turn
2.1 Expenditure composition outturn by function
  • The expenditure composition of the end-of-year outturn and of the originally approved budget for each of the main functional classifications or for each of the 20 largest budget heads in the administrative classification
  • Should the number of main budget heads exceed 20, the composition variance should be assessed against the largest heads that together make up 75% of the budget (a minimum of 20 heads if an administrative classification), with the residual heads (excluding contingency items) aggregated into one line.
  • Data are needed for each of the last three completed fiscal years.
  • Annual budget law/ documentation /estimates approved by the legislature
  • Annual budget execution report or annual financial statements
  
2.2 Expenditure composition outturn by economic type
  • The expenditure composition of the end-of year outturn and of the originally approved budget for each of the main economic classifications for each of the last three completed fiscal years
  • Annual budget law/ documentation /estimates approved by the legislature
  •  Annual budget execution report or annual financial statements
  
2.3 Expenditure from contingency reserves
  •  The actual expenditure charged to a contingency heading (either as a separate vote, or as a sub-vote under the MoF, with a clearly marked title such as ‘contingency reserves’) for each of the last three completed fiscal years.
  • Annual budget law/ documentation/estimates approved by the legislature
  • Annual budget execution report or audited annual financial statements
  

Attachment 1

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