2.1. Expenditure composition outturn by function Annual budget execution report or annual financial statements (The information should be available from the MoF.) 2.2. Expenditure composition outturn by economic type Annual budget law/documentation /estimates approved by the legislature 2.3. Expenditure from contingency reserves Annual budget law/documentation/estimates PI-3. Revenue outturn approved by the legislature 3.1 Aggregate revenue outturn Annual budget execution report or audited annual 3.2 Revenue composition outturn financial statements Information on revenue outturn for the most recent completed fiscal year may also be presented in the budget estimates document The budget originally approved by the legislature on budgetary units base their annual expenditure plans at the commencement of the fiscal year. (The above information should be available from the MoF. Information on the main sources of revenue may also be available from the revenue authorities, although they may not be responsible for some sources of revenue about which data are required.) Transparency of public finances Relevant legislation and regulations identifying the application of the classification Annual budget document provided by the MoF for the last completed fiscal year Budget classification Copy of the chart of accounts used for the last PI-4. 4.1 Budget classification completed fiscal year Last annual budget proposal submitted to the legislature. Supporting documentation for the budget PI-5. Budget documentation Additional documentation relating to the budget 5.1 Budget documentation submitted to the legislature to the budget proposal PI-6. Central government operations outside financial Information from the MoF, central bank, SAI, and reports others about government bank accounts that are not managed by the Treasury 6.1 Expenditure outside financial reports Financial records of ministries and extrabudgetary 6.2 Revenue outside financial reports not reported in central government financial reports 6.3 Financial reports of extra-budgetary units (e.g., bookkeeping and/or petty cash records, invoices, bank statements, etc.) (Note: Assessors will have to identify the operations/accounts before they can collect records on them.) Annual financial reports of extrabudgetary Correspondence with central agency regarding financial reports PI-7. Transfers to subnational governments Legislation
Annual budget execution report or annual financial statements (The information should be available from the MoF.) Annual budget law/documentation /estimates approved by the legislature 2.1. Expenditure composition outturn by function 2.2. Expenditure composition outturn by economic type 2.3. Expenditure from contingency reserves PI-3. Revenue outturn Annual budget law/documentation/estimates approved by the legislature Annual budget execution report or audited annual financial statements Information on revenue outturn for the most recent completed fiscal year may also be presented in the budget estimates document The budget originally approved by the legislature on budgetary units base their annual expenditure plans at the commencement of the fiscal year. (The above information should be available from the MoF. Information on the main sources of revenue may also be available from the revenue authorities, although they may not be responsible for some sources of revenue about which data are required.) 3.1 Aggregate revenue outturn 3.2 Revenue composition outturn Transparency of public finances PI-4. Budget classification 4.1 Budget classification Relevant legislation and regulations identifying the application of the classification Annual budget document provided by the MoF for the last completed fiscal year Copy of the chart of accounts used for the last completed fiscal year PI-5. Budget documentation 5.1 Budget documentation Last annual budget proposal submitted to the legislature. Supporting documentation for the budget Additional documentation relating to the budget submitted to the legislature to the budget proposal PI-6. Central government operations outside financial reports Information from the MoF, central bank, SAI, and others about government bank accounts that are not managed by the Treasury Financial records of ministries and extrabudgetary not reported in central government financial reports (e.g., bookkeeping and/or petty cash records, invoices, bank statements, etc.) (Note: Assessors will have to identify the operations/accounts before they can collect records on them.) Annual financial reports of extrabudgetary Correspondence with central agency regarding financial reports 6.1 Expenditure outside financial reports 6.2 Revenue outside financial reports 6.3 Financial reports of extra-budgetary units PI-7. Transfers to subnational governments Legislation