Dimension 22.2. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

At the time of


  • Information on how expenditure arrears are defined and through what means (legislation, tender documents, contracts,court decisions).

  • Recent data report(s) on expenditure arrears that indicate stock, composition and age profiles.

  • Frequency and delay of generating such reports during the past twelve months.

  • Treasury.

  • Budget directorate

  • Budgetary units.

  • Government accounting office

  • Debt management office


Pillar Five: Predictability and Control in Budget Execution