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Dimension 28.3. Accuracy of in-year budget reports

DIMENSION MEASUREMENT GUIDANCE

28.3:1. This dimension assesses the accuracy of the information submitted in in-year budget reports, including whether expenditure for both the commitment and the payment stage is provided. This is important for monitoring budget implementation

and utilization of funds released. Accounting for

expenditure made from transfers to deconcentrated units within central government should be also included.

28.3:2. Assessors should describe the nature and comprehensiveness of the analysis provided in the execution reports, as well as the issues raised concerning data accuracy with cross-reference to PI- 2 7.

Dimension 28.3. Scoring

Score Minimum requirements for scores

A

There are no material concerns regarding data accuracy. An analysis of budget execution is provided by

whatever budget classifications are in use. Information on expenditure is covered at both commitment

and payment stages.
B

There may be concerns regarding data accuracy. Data issues are highlighted in the report and the

data is consistent and useful for analysis of budget execution. An analysis of the budget execution is

provided on at least a half-yearly basis. Expenditure is captured at least at payment stage
C

There may be concerns regarding data accuracy. Data is useful for analysis of budget execution.

Expenditure is captured at least at payment stage
D Performance is less than required for a C score

 

Dimension 28.3. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

Last

completed

fiscal year.

 BCG
  • Budget execution reports including details of how reports are compiled.
  • Identification of information on payments and commitments in reports.
  • Information on revisions and adjustments made after reports have been finalized.

 

  • Accountant general corroborated by SAI or internal audit

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