| PEFA 2016 Performance Indicator |
Data required |
Data sources
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Data Provided (Y/N) |
| PI-3: Revenue out-turn |
| 3.1 Aggregate revenue outturn |
- The actual end-of-year revenue and the originally budgeted revenue, for each of the last three completed fiscal years
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- Annual budget law/ documentation/estimates approved by the legislature
- Annual budget execution report or audited annual financial statements
- information on revenue outturn for the most recent completed fiscal year may also be presented in the budget estimates document The budget originally approved by the legislature on which budgetary units base their annual expenditure plans at the commencement of the fiscal year.
- (The above information should be available from the MoF. Info on the main sources of revenue may also be available from the revenue authorities, although they may not be responsible for some sources of revenue about which data are required.)
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| 3.2 Revenue composition outturn |
- The value of revenue in the original approved budget, by category at the GFS three-digit level, or comparable classification, and the end-of-year outturn for the same categories for each of the last three completed fiscal years
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- Annual budget law/ documentation/estimates approved by the legislature
- Annual budget execution report or audited annual financial statements
- Information on revenue outturn for the most recent completed fiscal year may also be presented in the budget estimates document
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