Dimension 2.3. Timing, coverage and data requirements
| Time period |
Coverage |
Data requirements/calculation |
Data sources |
|---|
| Last three completed fiscal years. |
BCG. |
Data requirements
- The actual expenditure charged to a contingency heading (either as a separate vote, or as a subvote under the MoF, with a clearly marked title such as ‘contingency reserves’) for each of the last three completed fiscal years.
Calculations:
- The spreadsheet provided on the PEFA website (www.pefa. org) for dimension 2.1 can also be used to assist with the calculations for this dimension.
|
- Annual budget law/documentation/ estimates approved by the legislature.
- Annual budget execution report or audited annual financial statements. (The above information should be available from the MoF.)
|
