Dimension 2.1.Timing, coverage and data requirements

Time period

Coverage Data requirements/calculation Data source

Last three completed fiscal  years.


Data requirements

  • The expenditure composition of the end-of-year outturn and of the originally approved budget for each of the main functional classifications or for each of the 20 largest budget heads in that administrative classification.

  • Should the number of main budget heads exceed 20, the composition variance should be assessed against the largest heads that together make up 75% of the budget (a minimum of 20 heads if an administrative classification), with the residual heads (excluding contingency items) aggregated into one line.

  • Data are needed for each of the last three completed fiscal years.



  • For calculation of this dimension, assessors should use the electronic spreadsheet on the PEFA website (ww.pefa.org)
  • Annual budget law/documentation /estimates approved by the legislature.
  • Annual budget execution report or annual financial statements.(The above information should be available from the MoF.)


Dimension 2.2. Expenditure composition outturn by economic type


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