III. Fiscal sustainability and government #Unit of #Topics #Subtopic #Indicator measurement 97. Existence of a multi-annual Yes/No and years budget S.1 Modern processes of public management of 98. Remuneration of personnel Yes/No and % of the municipal budget based on a system of performance personnel indicators S. Modern public Yes, management 99. Existence of electronic systems electronic/ S.2 Modern systems of for tracking the municipality's Yes, manual/ public management of management the municipal No government Yes/Qualified, 100. Existence of electronic procurement system Yes/No 101. Transparency index # T.1 Transparency and 102. Municipal government auditing of the % T. Transparency accounts audited government's public 103. Municipal companies' management % accounts audited by a third party 104. Own-source revenue as a % percentage of total revenue 105. Total transfers as a percentage % of total revenue U.1 Municipal revenue 106. Earmarked transfers as a and taxes % U. Taxes and percentage of total transfers financial 107. Revenue from other sources autonomy (external donors) as a percentage of % total revenue 108. Utility cost recovery % U.2 Collection 109. Taxes collected as a management % percentage of taxes billed 110. Performance indicators and Yes/No goals for tracking budget execution 111. Gross operating budget (current expenditure as percentage % of total expenditures) V. Expenditure V.1 Quality of public 112. Gross capital budget (capital spending management expenditure as percentage of total % expenditures) 113. Annual growth rate of current % annual expenditure 114. Budget's alignment with plan Yes/No W. Debt % W.1 Contingent 115. Contingent liabilities as a
III. Fiscal sustainability and government #Topics #Subtopic #Indicator #Unit of measurement S. Modern public management S.1 Modern processes of public management of the municipal budget 97. Existence of a multi-annual budget Yes/No and years 98. Remuneration of personnel based on a system of performance indicators Yes/No and % of personnel S.2 Modern systems of public management of the municipal government 99. Existence of electronic systems for tracking the municipality's management Yes, electronic/ Yes, manual/ No 100. Existence of electronic procurement system Yes/Qualified, Yes/No T. Transparency T.1 Transparency and auditing of the government's public management 101. Transparency index # 102. Municipal government accounts audited % 103. Municipal companies' accounts audited by a third party % U. Taxes and financial autonomy U.1 Municipal revenue and taxes 104. Own-source revenue as a percentage of total revenue % 105. Total transfers as a percentage of total revenue % 106. Earmarked transfers as a percentage of total transfers % 107. Revenue from other sources (external donors) as a percentage of total revenue % U.2 Collection management 108. Utility cost recovery % 109. Taxes collected as a percentage of taxes billed % V. Expenditure management V.1 Quality of public spending 110. Performance indicators and goals for tracking budget execution Yes/No 111. Gross operating budget (current expenditure as percentage of total expenditures) % 112. Gross capital budget (capital expenditure as percentage of total expenditures) % 113. Annual growth rate of current expenditure % annual 114. Budget's alignment with plan Yes/No W. Debt W.1 Contingent 115. Contingent liabilities as a %
web-fg-ssc-0270-r3-KPIs_definitions.docx