Dimension 16.1. Scoring

Score Minimum requirements for scores
A The annual budget presents estimates of expenditure for the budget year and the two following fiscal years allocated by administrative, economic, and program (or functional) classification.
B The annual budget presents estimates of expenditure for the budget year and the two following fiscal years allocated by administrative and economic classification
C The annual budget presents estimates of expenditure for the budget year and the two following fiscal years allocated by administrative or economic classification.
D Performance is less than required for a C score

Dimension 16.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last budget submitted to the legislature. BCG.
  • Medium-term budget estimates for the budget year and the two following fiscal years disaggregated by administrative, economic, and program or functional classification
  • Annual budget estimates
Dimension 16.2. Medium-term expenditure ceilings

DIMENSION MEASUREMENT GUIDANCE

16.2:1 This dimension assesses whether medium-term expenditure ceilings are applied to the estimates produced by ministries to ensure that expenditure beyond the budget year is consistent with government fiscal policy and budgetary objectives

Content

Such ceilings should be issued to ministries before the distribution of the first budget circular at the commencement of the annual budget preparation cycle. This dimension is distinct from dimension PI-17.2. Guidance on budget preparation because it considers only medium-term budget ceilings, whereas PI-17.2 allows for either annual or medium-term expenditure budget ceilings.

Dimension 16.2. Scoring

Score Minimum requirements for scores
A Aggregate and ministry-level expenditure ceilings for the budget year and the two following fiscal years are approved by government before the first budget circular is issued.
B Aggregate expenditure ceilings for the budget year and the two following fiscal years and ministry-level ceilings for the budget year are approved by government before the first budget circular is issued.
C Aggregate expenditure ceilings for the budget year and the two following fiscal years are approved by the government before the first budget circular is issued
D Performance is less than required for a C score

 

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA