Dimension 5.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last budget submitted to the legislature. BCG.
  • Evidence that the 12 data elements listed are included in the annual budget proposal and supporting documentation has been submitted to the legislature for scrutiny and approval.


  • If the documents are not provided with the budget proposal, evidence is needed that a) they were provided in advance to the legislature; and b) fulfill the elements provided that all details required for that element are included; so they are sufficiently relevant to support decisions on the budget.
  • Last annual budget proposal submitted to the legislature.


  • Supporting documentation for the budget.


  • Additional documentation relating to the budget submitted to the legislature prior to the budget proposal.


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