Dimension 8.3. Scoring
|Score||Minimum requirements for scores|
|A||Information on resources received by frontline service delivery units is collected and recorded for at least two large ministries, disaggregated by source of funds. A report compiling the information is prepared at least annually.|
|B||Information on resources received by frontline service delivery units is collected and recorded for at least one large ministry. A report compiling the information is prepared at least annually.|
|C||A survey carried out in one of the last three years provides estimates of the resources received by service delivery units for at least one large ministry.|
|D||Performance is less than required for a C score.|
8.3:3. The reports on service delivery considered for this dimension should capture all resources received in cash and in kind by service delivery units including budget resources, own source revenues (i.e., fees and charges collected directly by the service delivery unit, whether these are transferred to the Treasury or retained), and funds received from external resources (e.g., international organizations and other donors). Assessors should identify the level of appropriation of resources (e.g., program, individual unit). For resources allocated by program, the report should indicate whether the resources are devolved further to the individual service delivery unit.
8.3:4. For reasons of operational efficiency, the budgets and operations of some service delivery
units may be managed by ministries centrally on behalf of service delivery units. This may be the case in small countries with centralized purchasing and recruitment processes or where resources and competencies are insufficient to devolve the funding of service delivery units. Assessors should identify where such arrangements exist and consider the reasons provided by the authorities and whether there are other means of tracking funds through the FMIS, e.g., location codes.
8.3:5. Assessors are encouraged to mention whether and where the report, or other elements on information, on resources received by service delivery units is published.
Dimension 8.3. Timing, coverage and data requirements
|Time period||Coverage||Data requirements/calculation||Data sources|
|Last three completed fiscal years.||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.|
Pillar Two: Transparency of Public Finances