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Dimension 3.1. Scoring

Score Minimum requirements for scores
A Actual revenue was between 97% and 106% of budgeted revenue in at least two of the last three years.
B Actual revenue was between 94% and 112% of budgeted revenue in at least two of the last three years.
C Actual revenue was between 92% and 116% of budgeted revenue in at least two of the last three years.
D Performance is less than required for a C score

 

Dimension 3.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last three completed fiscal years. BCG.

Data requirements

  • The actual end-of-year revenue and the originally budgeted revenue, for each of the last three completed fiscal years.

        Calculation

  • For calculation of this dimension, assessors should use the electronic spreadsheet on the PEFA website (www. pefa.org).

 

  • 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. Information 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.)

Pillar One: Budget Reliability
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