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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

A

Budget execution reports are prepared monthly, and issued within two weeks from the end of each

month
B

Budget execution reports are prepared quarterly, and issued within four weeks from the end of each

quarter.
C

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

Last

completed

fiscal year.

 BCG
  • 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
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