Dimension 6.3. Scoring
|Score||Minimum requirements for scores|
|A||Detailed financial reports of all extrabudgetary units are submitted to government annually within three months of the end of the fiscal year.|
|B||Detailed financial reports of most extrabudgetary units are submitted to government annually within six months of the end of the fiscal year.|
|C||Detailed financial reports of the majority of extrabudgetary units are submitted to government annually within nine months of the end of the fiscal year|
|D||Performance is less than required for a C score.|
economic classification) and timely to yield a full picture of government financial operations when combined with the government’s annual financial reports for the budgetary central government (as in PI-29).
6.3:4. For this dimension materiality is assessed on the aggregate expenditure of the extrabudgetary units for which financial reports are provided.
6.3:5. Where extrabudgetary units have different fiscal years from the CG, the scoring should be based on respective FYs of the extrabudgetary units, not the CG FY.
6.3:6. Where extrabudgetary units have different reporting times, the times may be averaged by weighting the respective expenditures of the reporting extrabudgetary units.
6.3:7. In the PEFA report, assessors may wish to prepare a table that provides details of extrabudgetary units financial reports (see table 6.2 below) to assist with scoring. Preparation of the table should take into account the materiality requirements of the
indicator based on expenditure, i.e., it is not intended to list all extrabudgetary units.
6.3:8. ‘Submitted to government’ under PI-6.3 means that the report has been submitted to a relevant central government agency responsible for whole of government or sector budget planning, preparation and execution (eg ministry of finance for whole of government; ministry of education, ministry of health etc. for sector).
6.3:9. Depending on the cut-off date of the assessments, some scores might be impossible to evidence. For example, if the cut-off date of the PEFA assessment is in April, within 4 months after the end of the last completed fiscal years, and the financial reports of extrabudgetary units are still to be produced, assessors will be able to preclude an A score but they will not be able to evidence a B, a C or a D score. Therefore, depending on the cut-off date and the score to be evidenced, assessors can score the previous year’s report, in accordance to the following table:
|Cut-Off date||Score to be evidenced|
|Within 3 months after the end of the fiscal year||To evidence A, B, C, and D scores|
|Within 6 months after the end of the fiscal year||To evidence B, C, and D scores|
|Within 9 months after the end of the fiscal year||To evidence C, and D scores|
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA