Dimension 28.2. Timing of in-year budget reports
DIMENSION MEASUREMENT GUIDANCE
28.2:1. This dimension assesses whether in-year budget reports are submitted in a timely manner and accompanied by an analysis and commentary on budget execution.
28.2:2. A, B, and C ratings depend on reports actually being prepared and distributed to those responsible for budget execution, not merely being potentially available from a computerized information system. If
it is proven that the officials responsible for budget execution themselves access automated information systems and routinely generate the reports, this also counts as prepared.
28.2:3. This dimension focuses on the preparation of comprehensive budget execution reports for a government’s internal use, i.e., providing an overview of execution and supporting well-informed management decisions. Whether the information is actually used, or correctly used, is outside the scope of this indicator
Dimension 28.2. Scoring
|Score||Minimum requirements for scores|
Budget execution reports are prepared monthly, and issued within two weeks from the end of each
Budget execution reports are prepared quarterly, and issued within four weeks from the end of each
Budget execution reports are prepared quarterly (possibly excluding first quarter), and issued within 8
weeks from the end of each quarter.
|D||Performance is less than required for a C score|
Dimension 28.2.Timing, coverage and data requirements
|Time period||Coverage||Data requirements/calculation||Data sources|
| Pillar Six: Accounting and Reporting