Dimension 28.2. Timing of in-year budget reports


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



fiscal year.

  • Frequency of in-year budget execution reports.
  • Number of days following end of period that budget report is disseminated within the government.
  • Availability of reports or ability to generate reports


  • Accountant general corroborated by SAI or internal audit.
  • Treasury or MoF.

| Pillar Six: Accounting and Reporting