Dimension 16.2. Timing, coverage and data requirements
|Time period||Coverage||Data requirements/calculation||Data sources|
|Last budget submitted to the legislature.||BCG.||
Dimension 16.3. Alignment of strategic plans and medium-term budgets
DIMENSION MEASUREMENT GUIDANCE
16.3:1. This dimension measures the extent to which approved expenditure policy proposals align with costed ministry strategic plans or sector strategies. Strategic plans should identify resources required to achieve medium- to long-term objectives and planned outputs and outcomes. PI-8. Performance information for service delivery addresses reporting on outputs and outcomes. The plans should identify the cost implications of current policy commitments, including any funding gaps, as well as prioritize new expenditure policy proposals consistent with government policy objectives. Cost information should include recurring expenditures, capital costs, and future recurrent cost implications of investment
commitments, as well as every source of funding. While sector plans tend to be aspirational, cost implications should be realistic. They should take into account the government’s fiscal policy objectives and the fiscal constraints these objectives impose on expenditure decision making. Alignment between strategic plans and budget estimates will occur when they cover the same or similar policy objectives, initiatives, activities, or programs.
16.3:2. Countries that have introduced multiannual program or performance-based budgeting may use different terminology and methods for developing, costing, and implementing medium-term plans. Therefore, assessors should substitute references to medium-term programs, or other performance-based budget categories, in place of strategic and sectors plans in this indicator, where appropriate.
Dimension 16.3. Scoring
|Score||Minimum requirements for scores|
|A||Medium-term strategic plans are prepared and costed for most ministries. Most expenditure policy proposals in the approved medium-term budget estimates align with the strategic plans.|
|B||Medium-term strategic plans are prepared for the majority of ministries, and include cost information. The majority of expenditure policy proposals in the approved medium-term budget estimates align with the strategic plans.|
|C||Medium-term strategic plans are prepared for some ministries. Some expenditure policy proposals in the annual budget estimates align with the strategic plans.|
|D||Performance is less than required for a C score|
Pillar Four: Policy Based Fiscal Strategy and Budgeting