168

29.2:9. Depending on the cut-off date of the assessments, some scores might be impossible to evidence. For example, if the cut-off date of the PEFA assessment is in April, within 4 months after the end of the last completed fiscal years, and the annual financial reports are still to be submitted for external

audit, assessors will be able to preclude an A score but they will not be able to evidence a B, a C or a D score. Therefore, depending on the cut-off date and the score to be evidenced, assessors can score the previous year’s report, in accordance to the following table:

Cut-Off date Score to be evidenced
Within 3 months after the end of the fiscal year To evidence A, B, C, and D scores
Within 6 months after the end of the fiscal year To evidence B, C, and D scores
Within 9 months after the end of the fiscal year To evidence C, and D scores

 

Dimension 29.2. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last annual financial report submitted for audit. BCG.
  • Number of days following the end of the fiscal year that the financial report was submitted for external audit during the last year.
  • Accountant general, corroborated by SAI.

 

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
168