reporting mechanisms. Assessors may find it useful to summarize the information obtained on planned serviced delivery in the form of table as set out in table 8.2 below. The table uses sample data to assess country performance against dimension PI-8.1.
8.1:6. The explanation of this dimension in the PEFA report should comment on the quality and range of performance indicators, whether these are consistent
with the planned outputs and outcomes and whether methods of calculation and sources of data are explained, in particular whether the planned outputs and outcomes are consistent with the level of budget resources. In addition, assessors might also want to comment whether the performance information is relevant and useful to management.
Table 8.2: Performance data on planned service delivery (example only; actual entities and other details will vary by country)
| Ministry | Budget allocation | Performance data for service delivery (SD) programs | ||||||
|---|---|---|---|---|---|---|---|---|
|
(Yes: existence of data for all SD programs of the ministry ; No: nonexistence of data or data not covering all the SD programs of the ministry) |
||||||||
| Total | Service delivery (SD) programs | No. of SD programs | SD program objectives | Performance indicators | Planned performance | |||
| Outputs | Outcomes | Activities | ||||||
| Education | 250.0 | 250.0 | 6 | Yes | Yes | Yes | Yes | Yes |
| Health | 200.0 | 200.0 | 4 | Yes | Yes | Yes | No | Yes |
| Community Services | 120.0 | 120.0 | 4 | Yes | Yes | No | No | Yes |
| Agriculture | 150.0 | 100.0 | 2 | Yes | Yes | Yes | No | Yes |
| Justice | 30.0 | 20.0 | 1 | Yes | Yes | Yes | No | Yes |
| Planning | 80.0 | 0.0 | 0 | N/A | N/A | N/A | N/A | N/A |
| Energy | 50.0 | 0.0 | 0 | N/A | N/A | N/A | N/A | N/A |
| Administration | 80.0 | 0.0 | 0 | N/A | N/A | N/A | N/A | N/A |
| Finance | 20.0 | 0.0 | 0 | N/A | N/A | N/A | N/A | N/A |
| Office of Prime Minister | 50.0 | 20.0 | 1 | Yes | No | No | No | Yes |
| Total | 1030.0 | 710.0 | ||||||
|
Percentage of SD ministries by value compliant
|
100% |
96% (690/710) |
80% (570/710) |
35% (250/710) |
100% | |||
| Data source: e.g., annual budget documents, ministry annual reports. | ||||||||
| Scoring based on the above data | ||||||||
|
Materiality
|
All SD ministries (i.e., > 90% by value of SD ministries) | All SD ministries (i.e., > 90%) | Most (>75%) |
Some (>25%) |
Majority (>50%) |
|||
| Score based on the above example: | Dimension 8.1:B | |||||||
| Explanation: | Information is published annually on program objectives, key performance indicators, and the outputs to be produced for most ministries. | |||||||
Pillar Two: Transparency of Public Finances
