Executive summary The indicative length of this section is three pages. The template of table 1, which gives an overview of the scores for each of the PEFA indicators is provided below. Template of 1: Overview of the scores of the PEFA indicators PFM Performance Indicator Scoring Method Dimension Ratings Overall Rating i. ii. iii. iv. Pillar I. Budget reliability PI-1 Aggregate expenditure outturn M1 PI-2 Expenditure composition outturn M1 PI-3 Revenue outturn M1 II. Transparency of public finances PI-4 Budget classification M1 PI-5 Budget documentation M1 PI-6 Central government operations outside financial reports M2 PI-7 Transfers to subnational governments M2 PI-8 Performance information for service delivery M2 PI-9 Public access to fiscal information M1 III. Management of assets and liabilities PI-10 Fiscal risk reporting. M2 PI-11 Public investment management M2 PI-12 Public asset management M2 PI-13 Debt management M2 IV. Policy-based fiscal strategy and budgeting PI-14 Macroeconomic and fiscal forecasting M2 PI-15 Fiscal strategy M2 PI-16 Medium-term Perspective in expenditure Budgeting M2 PI-17 Budget preparation process M2 PI-18 Legislative scrutiny of budgets M2 V. Predictability and control in budget execution PI-19 Revenue administration M2 PI-20 Accounting for revenue M1 PI-21 Predictability of in-year resource allocation M2 PI-22 Expenditure arrears M1 PI-23 Payroll controls M1 PI-24 Procurement management M2 PI-25 Internal controls on non-salary expenditure M2
Public corporations Date of audited financial statements Total expenditure As a % of total expenditure of public corporations Are contingent liabilities of the public corporation disclosed in the financial report? (Y/N) 10.2. Monitoring of subnational governments 10.3. Contingent liabilities and other fiscal risks PI-11. Public investment management Summary of scores and performance table Indicator/Dimension Score Brief justification for score PI-11. Public investment management Overall score Economic analysis of investment projects Dimension score Investment project selection Dimension Investment project costing Dimension score Investment project monitoring Dimension The PEFA assessment report present the evidence used for assessing this indicator in a table: list of major investment projects is to be provided with the corresponding amounts, as described in Volume II-PEFA Assessment Fieldguide, para. 11:2. 11.1. Economic analysis of investment projects 11.2. Investment project selection
Budget directorate; Government accounting office; Budgetary Debt Management Office Chamber of Commerce/Industry and other private sector representatives for triangulation; 22.2 Expenditure arrears monitoring PI-23 Payroll controls Public service commission Personnel management directorate or department. Accountant General Finance officers of budgetary units and agencies SAI to triangulate information Staff union to triangulate information Audit units to triangulate information 23.1 Integration of payroll and personnel records. 23.2 Management of payroll changes. 23.3 Internal control of payroll. 23.4 Payroll audit. PI-24 Procurement MoF or entities where procurement monitoring has been centralized. In decentralized systems, see the five CG units with the highest value of procurement; As in dimension 24.1, plus procurement data publicly available in official websites Corroborations from society or business associations (e.g., chambers of commerce) Procurement complaints body, SAI, civil society or business associations (e.g., chamber of commerce) Internal and external audit reports Meetings with civil society and private sector 24.1 Procurement monitoring. 24.2 Procurement methods. 24.3 Public access to procurement information. 24.4 Procurement complaints management. PI-25 Internal controls on non-salary expenditure Budget directorate Accounting directorate Treasury Oversight body Internal audit Regulations and guidance on accounting and payment processing MoF (Internal Accountant General Heads and finance officers of major budgetary units SAI Information system 25.1 Segregation of duties. 25.2 Effectiveness of expenditure commitment controls. 25.3 Compliance with payment and procedures. PI-26 Internal audit MoF (Internal audit) Accountant General Heads and finance officers of major budgetary units SAI for triangulation of information 26.1 Coverage of internal audit. 26.2 Nature of audits and standards applied 26.3 Implementation of internal audits and reporting. 26.4 Response to internal audits. Accounting and reporting PI-27 Financial data integrity Treasury Accountant General SAI Central bank Budget directorate Accounting directorate Oversight body Internal audit 27.1 Bank account reconciliation. 27.2 Suspense accounts. 27.3 Advance accounts. 27.4 Financial data integrity processes
Table 1 - Fiscal years for assessment Year 1 = Year 2 = Year 3 = 2 Data for year = 0 Economic head budget actual adjusted budget deviation absolute deviation percent Compensation of employees Use of goods and services Consumption of fixed capital Interest Subsidies Grants Social benefits Other expenses Total expenditure overall variance composition variance Table 3 Data for year = Economic head budget actual adjusted budget deviation absolute deviation percent Compensation of employees Use of goods and services Consumption of fixed capital Interest Subsidies Grants Social benefits Other expenses Total expenditure overall variance composition variance Table 4 Economic head budget actual adjusted budget deviation absolute deviation percent