Dimension 22.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

Last three

completed

fiscal years

BCG.
  • Level of expenditure arrears (at end of each fiscal year).

  • Total BCG expenditures (for each fiscal year).

  • Treasury.

  • Budget directorate.

  • Government accounting office.

  • Budgetary units.

  • Debt management office.

  • Chamber of commerce/Industry and other private sector representatives for triangulation.

Dimension 22.2. Expenditure arrears monitoring

DIMENSION MEASUREMENT GUIDANCE

22.2:1. This dimension assesses the extent to which any expenditure arrears are identified and monitored. It focuses on which aspects of arrears are monitored and how frequently and quickly the information is generated.

22.2:2. The stock of arrears refers to the total value of arrears. The age of arrears refers to the length of timeCbetween when the arrears were incurred and the date

of their recording. The composition of arrears refers to the segregation of arrears by responsible entity and type of arrears, such as arrears for goods and services, salary payments, pension payments, statutory transfers, court judgements etc.

22.2:3. If there are no arrears, an A rating would be justified as long as it can be reasonably demonstrated that the commitment and payment control systems are complete and functional, and that reliable and complete information is available to suggest that the amount of arrears is nil.

Dimension 22.2. Scoring

Score Minimum requirements for scores
A

Data on the stock, age, and composition of expenditure arrears is generated quarterly within four weeks

of the end of each quarter.

B

Data on the stock and composition of expenditure arrears is generated quarterly within eight weeks of

the end of each quarter.

C

Data on the stock and composition of expenditure arrears is generated annually at the end of each

fiscal year.

D Performance is less than required for a C score.