28.1:2. The reference to deconcentrated units of central government is made because some governments implement large shares of their services and related expenditure through deconcentrated local administrations or extrabudgetary units. If only transfers to entities and not the actual expenditure of such entities are included in budget execution reports, these reports will not give a true and useful picture of the progress and status of budget execution.
28.1:3. Information must include all items of the original budget. It means that in year reports must be presented at the same level of disaggregation as the budget. A few items could be presented at a more aggregate level than the budget, provided their amount represents less than 10% of the total expenditure.
28.1:4. ‘Partial aggregation’ means any situation between score A requirement and a C requirement (presentation limited to the main administrative headings).
Dimension 28.1. Scoring
| Score | Minimum requirements for scores |
|---|---|
|
A |
Coverage and classification of data allows direct comparison to the original budget. Information includes all items of budget estimates. Expenditures made from transfers to de-concentrated units within central government are included in the reports. |
| B |
Coverage and classification of data allows direct comparison to the original budget with partial aggregation. Expenditures made from transfers to de-concentrated units within central government are included in the reports. |
| C |
Coverage and classification of data allows direct comparison to the original budget for the main administrative headings. |
| D | Performance is less than required for a C score |
Dimension 28.1. Timing, coverage and data requirements
| Time period | Coverage | Data requirements/calculation | Data sources |
|---|---|---|---|
|
Last completed fiscal year |
BCG |
|
|
| PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
