Dimension 8.2. Timing, coverage and data requirements
|Time period||Coverage||Data requirements/calculation||Data sources|
|Outputs and outcomes of the last completed fiscal year.||CG.*||
|*Services managed and financed by other tiers of government should be included if the CG significantly finances such services through reimbursements or earmarked grants, or uses other tiers of government as implementing agents|
8.2:4. The narrative of the PEFA report should address whether performance results are directly linked to the performance objectives stated in annual budget documents. The narrative should also note whether the actual results are consistent with the planned outputs and outcomes, and whether any deviation in actual performance is explained.
8.2:5. An assessment may occur in a country implementing performance planning and monitoring. If the assessment takes place in the first year when the performance indicators for the next fiscal years are in place, but outputs and outcomes of the last completed year are not yet reported, ‘NA’ may be considered for dimension PI-8.2 to allow an assessment on the same basis (i.e., the indicators defined for a specific budget year are reported against at the end of that same budget year). If however, such data is available but not published then the dimension would be scored D.
Dimension 8.3. Resources received by service delivery units
DIMENSION MEASUREMENT GUIDANCE
8.3:1. This dimension measures the extent to which information is available on the level of resources actually received by service delivery units of at least two large ministries (such as schools and primary health clinics) and the sources of those funds. The information captured by ministries on resources should support the comparison of service performance with the actual resources received. The reasons for selecting the ministries for this dimension should be explained in the PEFA report narrative. For the purpose of this dimension, ‘large’ is determined by the total amount represented by the service delivery functions within those ministries.
8.3:2. Regarding information sources, assessors may find that information on resources received by service delivery units is presented within a consolidated budget management system or accounting system, or within alternative stand-alone systems managed by the service delivery unit.
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA