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. |
|
|
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