Dimension 3.2. Revenue composition outturn


3.2:1. This dimension measures the variance in revenue composition during the last three years. It includes actual revenue by category compared to the originally approved budget using level three [3 digits] of GFS 2014 classification or a classification that can produce consistent documentation according to comparable hierarchical levels and coverage. It includes disaggregation of tax revenue by the main tax types, nontax revenues, and grants. This dimension attempts to capture the accuracy of forecasts of the revenue structure and the ability of the government to collect the amounts of each category of revenues as intended.

3.2:2. Assessors are encouraged to provide any information explaining the causes of the differences between the composition of the executed budget and the composition of the approved budget. Explanations may include the accuracy of the original fiscal forecasts, external factors that may have impacted on revenues and expenditures after the budget was approved, and/or post-budget spending and revenue policy decisions, etc. Assessors are encouraged to specify whether these explanations come from the government or their own assessment.

Dimension 3.2. Scoring

Score Minimum requirements for scores
A Variance in revenue composition was less than 5% in two of the last three years.
B Variance in revenue composition was less than 10% in two of the last three years.
C Variance in revenue composition was less than 15% in two of the last three years.
D Performance is less than required for a C score.


Dimension 3.2. Timing, coverage and data requirements

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

Data requirements

  • The value of revenue in the original approved budget, by category at the GFS three digit level, or comparable classification, and the endof-year outturn for the same categories for each of the last three completed fiscal years.


  • 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 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.

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