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 Dimension Ratings Scoring Overall PFM Performance Indicator Method 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 M1 Budget classification PI-5 Budget documentation M1 Central government operations outside financial PI-6 M2 reports PI-7 M2 Transfers to subnational governments PI-8 M2 Performance information for service delivery PI-9 M1 Public access to fiscal information III. Management of assets and liabilities PI-10 M2 Fiscal risk reporting. PI-11 M2 Public investment management PI-12 M2 Public asset management PI-13 M2 Debt management IV. Policy-based fiscal strategy and budgeting PI-14 M2 Macroeconomic and fiscal forecasting PI-15 M2 Fiscal strategy Medium-term Perspective in expenditure PI-16 M2 Budgeting PI-17 M2 Budget preparation process PI-18 Legislative scrutiny of budgets M2 V. Predictability and control in budget execution PI-19 M2 Revenue administration PI-20 M1 Accounting for revenue 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
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
PEFA%20Report%20Template.docx