Dimension 20.1. Timing, coverage and data requirements
|Time period||Coverage||Data requirements/ calculation||Data sources|
|At the time of the assessment.||CG.||
20.1:3. Information on revenue received through a treasury single account or similar central reporting system would satisfy the requirements for A and B scores on this dimension if it can be demonstrated that the information is identifiable by source and revenue type.
Dimension 20.2. Transfer of revenue collections
DIMENSION MEASUREMENT GUIDANCE
20.2:1. This dimension assesses the promptness of transfers to the Treasury or other designated agencies of revenue collected. The Treasury is expected to identify whether itself or any other legally designated recipient is the appropriate focus of this indicator. It is essential to ensure that funds are available as soon as possible to support cash management and, ultimately, spending. This may involve either a system that obliges payments to be made directly
into accounts controlled by the Treasury (possibly managed by a bank). Alternatively, where the responsible agency maintains its own collection accounts, by frequent and full transfers from those accounts to Treasury controlled accounts. (Time periods mentioned do not include delays in the banking system.) Transfers of revenue collections to the Treasury should be effective and should ensure that any revenue float or residual account balance is minimized. Ideally, every revenue amount should be transferred to the Treasury, but other agencies could be legally designated to receive earmarked revenues directly from the collecting entity, for example, autonomous extrabudgetary funds. Transfers to such designated agencies will be assessed in the same way as transfers to the Treasury.
20.2:2. The report should identify where individuals, enterprises, importers, or any other debtors pay their revenue obligations (directly to entities/ revenue authorities collecting central government
Dimension 20.2. Scoring
|Score||Minimum requirements for scores|
|A||Entities collecting most central government revenue transfer the collections directly into accounts controlled by the Treasury, or transfer the collections daily to the Treasury and other designated agencies|
|B||Entities collecting most central government revenue transfer the collections to the Treasury and other designated agencies at least weekly.|
|C||Entities collecting most central government revenue transfer the collections to the Treasury and other designated agencies at least every two weeks.|
|D||Performance is less than required for a C score.|
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA