Dimension 2.1.Timing, coverage and data requirements
|Coverage||Data requirements/calculation||Data source|
Last three completed fiscal years.
Dimension 2.2. Expenditure composition outturn by economic type
DIMENSION MEASUREMENT GUIDANCE
2.2:1. This dimension measures the difference between the original approved budget and end- of-year outturn in expenditure composition by economic classification during the last three years including interest on debt but excluding contingency items.
2.2:2. The composition of the budget by economic classification is important for showing the movements between different categories of inputs— for example, capital and recurrent expenditures. The categories of expenditure are the same as for dimension 2.1, with the addition of interest on
debt, as this is one of the categories of economic classification. The calculation should use the second level of the GFS classification (2 digits) or similar. If a different classification is used, the level of aggregation should be comparable to the 2-digit GFS.
2.2:3. As with dimension 2.1, the effects of changes in aggregate expenditure between the original approved budget and outturn are adjusted in the calculations.
2.2:4. The methodology for calculating this dimension is provided in a spreadsheet on the PEFA website www.pefa.org. Calculations for the indicator should be included in the assessment report as an Annex.
2.2:5. Assessors are encouraged to provide information explaining the causes of the differences between the composition of the executed budget
Pillar One: Budget Reliability