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