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.


  • 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.)


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