21.4:4. To be considered as ‘partially transparent’ the significant in-year budget adjustments to budget allocations must be done in compliance with documented procedures (which should be in place governing requests for virements, reallocations and changes in MDA spending ceilings). ‘Fairly transparent’ means that the adjustments must be consistent with the government’s stated priorities.
Assessors might base their assessment on the extent to which the budgetary units are informed of the adjustment to budget allocations and involved in the process. ‘Predictable way’ means there are clearly defined rules and evidence that rules are being complied with.
Dimension 21.4. Scoring
| Score | Minimum requirements for scores |
|---|---|
| A |
Significant in-year adjustments to budget allocations take place no more than twice in a year and are done in a transparent and predictable way. |
| B |
Significant in-year adjustments to budget allocations take place no more than twice in a year and are done in a fairly transparent way. |
| C | Significant in-year budget adjustments to budget allocations are frequent, and are partially transparent. |
| D | Performance is less than required for a C score. |
Dimension 21.4.Timing, coverage and data requirements
| Time period | Coverage | Data requirements/calculation | Data sources |
|---|---|---|---|
|
Last completed fiscal year |
BCG |
|
|
