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Dimension 17.2. Scoring

Score Minimum requirements for scores
A A comprehensive and clear budget circular or circulars are issued to budgetary units, covering total budget expenditure for the full fiscal year. The budget reflects ministry ceilings approved by the cabinet (or equivalent) prior to the circular’s distribution to budgetary units.
B A comprehensive and clear budget circular or circulars are issued to budgetary units, covering total budget expenditure for the full fiscal year. The budget reflects ministry ceilings submitted to the cabinet (or equivalent). The approval of ceilings by the cabinet may take place after the circular’s distribution to budgetary units but before budgetary units have completed their submission.
C A budget circular or circulars are issued to budgetary units, including ceilings for administrative or functional areas. Total budget expenditure is covered for the full fiscal year. The budget estimates are reviewed and approved by cabinet after they have been completed in every detail by budgetary units.
D Performance is less than required for a C score.

 

Dimension 17.2. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last budget submitted to the legislature. BCG.
  • Budget circular.
  • Date of cabinet approval of budget circular compared to the date the MoF issues the budget circular to budgetary units.
  • Date of cabinet approval of ceilings when they are not approved with the budget circular.
  • Date of MoF transmission of ceilings to budgetary units when they are not approved with the budget circular.
  • MoF (budget department), corroborated by the cabinet (e.g., memoranda) and large spending budgetary units

 

Pillar Four: Policy Based Fiscal Strategy and Budgeting
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