112

Dimension 18.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last completed fiscal year. BCG.
  • Budget documents reviewed by legislature.
  • Details of matters covered by the legislature’s review, such as records of meetings, findings and committee reports.
  • Budget director, secretary or chair of budget committee(s) of legislature, corroborated by advocacy, civil society, and interest groups
Dimension 18.2. Legislative procedures for budget scrutiny

DIMENSION MEASUREMENT GUIDANCE

18.2:1. This dimension assesses the extent to which review procedures are established and adhered to. This includes public consultation arrangements as well as internal organizational arrangements, such as legislature committees, technical support, and negotiation procedures. The existence and timing of relevant procedures should be verifiable by reference to records of legislative sessions and decisions. Procedures may be approved for each budget or may be based on standing arrangements that apply for each term of the legislature unless explicitly changed. Either approach is acceptable for the scoring of this

dimension. Adequacy of the budget documentation made available to the legislature is covered by PI-5.

18.2:2. The relevant section of the PEFA report should focus on adherence to procedures for the legislative review of budget proposals, and should note whether they are established and mandated by legislation. Assessors should also provide information on the timeliness and comprehensiveness of the legislative review. While the legal framework outlining the legislature’s role and powers in the budget process varies from country to country, many countries identify the relative powers of the legislative branch with respect to public finances in a constitution, organic law, and/or financial regulations that do not require annual reenactment.

Dimension 18.2. Scoring

Score Minimum requirements for scores
A The legislature’s procedures to review budget proposals are approved by the legislature in advance of budget hearings and are adhered to. The procedures include arrangements for public consultation. They also include internal organizational arrangements, such as specialized review committees, technical support, and negotiation procedures.
B The legislature’s procedures to review budget proposals are approved by the legislature in advance of budget hearings and are adhered to. The procedures include internal organizational arrangements such as specialized review committees, technical support, and negotiation procedures.
C The legislature’s procedures to review budget proposals are approved by the legislature in advance of budget hearings and are adhered to
D Performance is less than required for a C score.

 

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
112