disaggregated data on outputs and outcomes, as well as other indicators relating to poverty, development, ethnicity, regional impact, and so on.

8:5. Ministries have been selected as the government unit for publication of performance information in this indicator. This includes related entities for which the ministry has responsibility, such as extrabudgetary units, deconcentrated units, contracted services, and programs delivered by other levels of government using tied or conditional grants provided through a ministry. Different organizational units may be substituted for ministries if performance information is published solely by other units—for example, individual budgetary and institutional units, or a combination of ministries and other units.

8:6. Countries that have not adopted formal program, performance or results-based budget systems may not include performance information in budget documents but may publish other reports containing such information. Assessors should identify whether any information on planned and actual performance is presented separately with the budget submission or as part of annual reporting cycle and/or whether ministries with service delivery responsibilities include performance information in their annual reports or other public document.

8:7. The ministries or other government units referred to in this indicator are those that have expenditure devoted to service delivery, including any expenditures by related entities, or services delivered from tied or conditional grants under a ministry’s responsibility. When calculating the proportion of ministries for scoring requirements in this indicator, assessors should make the calculations based on an estimate of the value of expenditure devoted to service delivery in each ministry (i.e., ‘most’ equals 75% or more of the total expenditure of ministries that is allocated to service delivery programs and ‘majority’ is greater than 50% (and less than 75%) of the total expenditure of ministries that is allocated to service delivery programs. It would be preferable that assessors and government agree on the list of ministries and service delivery programs covered by this indicator prior to the commencement of the assessment field work.

8:8. For ministries such as education and health, assessors may consider 100% of the budget allocated to service delivery programs. In addition, for many countries a large proportion of service delivery will be accounted for by the ministries of health and education.

8:9. Where information is not easily accessible through a central database (such as budget documents) or where the ministry or other organization unit chosen is highly disaggregated, assessors may wish to consider the use of sampling. If sampling is used, the basis for the sample should be clearly explained and agreed with government prior to the commencement of the fieldwork. The same sample should be applied for dimensions 8.1., 8.2., and 8.4.

8:10. In the case of disagreement either on the list of ministries and services chosen, or proposed sample of ministries, differences of views can be accommodated in an annex as explained in the Framework under Part 3: The PEFA report, paragraph 4.

Dimension 8.1. Performance plans for service delivery


8.1:1. This dimension assesses the extent to which key performance indicators for the planned outputs and outcomes of programs or services that are financed through the budget are included in the executive’s budget proposal or related documentation, at the function, program or entity level.

8.1:2. Performance information may be included with the annual budget documents, presented as a supplementary document or documents, or be published separately by each line ministry. Performance information should be presented by ministry or responsible entity and disaggregated on the same basis as the budget estimates for the next fiscal year, i.e., by program, function or administrative classification as appropriate.

8.1:3. For each ministry listed, and within the determined sample when relevant, the assessor will examine whether policy or program objectives, planned outputs, outcomes or activities are specified


Pillar Two: Transparency of Public Finances