for each program, service or function. Output and outcome indicators must clearly relate to the services provided and/or measure progress against the program objectives. Planned outputs and planned outcomes must be specified for each indicator and should be measurable. For a ministry to meet the requirement for this dimension, performance information must be provided for all of its service delivery programs. Table 8.1 below summarizes the requirements for each score.

8.1:4. The total budget allocation corresponding to the programs or services that meet the above

requirements would then be compared to the aggregate budget allocation for all service delivery programs as set out in the list of service delivery programs agreed by the government and the assessment team as described in paragraph 8:9.

8.1:5. The systems assessed under PI-8.1 are critical for providing citizens the information they need to measure whether PFM is achieving the strategic priorities and operational efficiency essential for good budgetary and fiscal outcomes. There is no standard approach to reporting performance on service delivery; instead, countries use various systems and

Dimension 8.1. Scoring

Score Minimum requirements for scores
A Information is published annually on policy or program objectives, key performance indicators, outputs to be produced, and the outcomes planned for most ministries, disaggregated by program or function.
B Information is published annually on policy or program objectives, key performance indicators, and outputs to be produced or the outcomes planned for most ministries.
C Information is published annually on the activities to be performed under the policies or programs for the majority of ministries or a framework of performance indicators relating to the outputs or outcomes of the majority of ministries is in place.
D Performance is less than required for a C score.


Table 8.1: Scoring requirements dimension 8.1 (for program, service or function)

Score Program objectives Key performance indicators Planned outputs (quantity) Planned outcomes (measurable) Activities Materiality (no. of ministries)
Output indicators Outcome indicators/strong>
A Y Y Y Y Y NA Most(>75%)
B Y Y Y Y N NA Most (>75%)
B Y Y Y N Y NA Most (>75%)
C N N Y N N N Majority (>50%)
C N Y N N N N Majority (>50%)
C N N N N N Y Majority (>50%)


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