• Enter the corresponding overall score for the indicator.

The conversion table applies to indicators using M2 (AV) scoring methodology only. Using it for indicators designated for M1 (WL) will result in an incorrect score. The conversion table is intended for use on individual indicators only and is not suitable for aggregating scores across the full set, or subsets, of indicators. No standard methodology has been developed for aggregation across indicators because each indicator measures a different subject and has no standard, quantitative relationship with other indicators.

2.3. Definitions

Definitions of commonly used terms are underlined and included in the Glossary. Key definitions related to specific indicators and dimensions are included in the relevant measurement guidance.

2.4. Composition of PEFA pillars indicators and dimensions

Table 2 presents a summary of the PEFA pillars, indicators and dimensions. Further detailed technical guidance on the scoring of each indicators is presented in section 3 below.

Table 2. Composition of PEFA pillars, indicators, and dimensions

I. Budget reliability 1. Aggregate expenditure outturn 1.1 Aggregate expenditure outturn
3 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
4 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

2. Guidance on Scoring