Stock and monitoring of expenditure PI-4 M1 C D D+ payment arrears B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and Transparency PI-5 Classification of the budget M1 D D Comprehensiveness of information PI-6 M1 B B included in budget documentation Extent of unreported government PI-7 M1 A A A operations Transparency of inter-governmental PI-8 M2 A B C B fiscal relations Oversight of aggregate fiscal risk PI-9 M1 C B C+ from other public sector entities Public access to key fiscal PI-10 M1 C C information C. BUDGET CYCLE C(i) Policy-Based Budgeting Orderliness and participation in the PI-11 M2 B A D B annual budget process Multi-year perspective in fiscal PI-12 planning, expenditure policy and M2 C D C D D+ budgeting C(ii) Predictability and Control in Budget Execution Transparency of taxpayer obligations PI-13 M2 D C B C and liabilities Effectiveness of measures for PI-14 taxpayer registration and tax M2 C C C C assessment Effectiveness in collection of tax PI-15 M1 A C D D+ payments Predictability in the availability of PI-16 funds for commitment of M1 A D D D+ expenditures
PI-4 Stock and monitoring of expenditure payment arrears M1 C D D+ B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and Transparency PI-5 Classification of the budget M1 D D PI-6 Comprehensiveness of information included in budget documentation M1 B B PI-7 Extent of unreported government operations M1 A A A PI-8 Transparency of inter-governmental fiscal relations M2 A B C B PI-9 Oversight of aggregate fiscal risk from other public sector entities M1 C B C+ PI-10 Public access to key fiscal information M1 C C C. BUDGET CYCLE C(i) Policy-Based Budgeting PI-11 Orderliness and participation in the annual budget process M2 B A D B PI-12 Multi-year perspective in fiscal planning, expenditure policy and budgeting M2 C D C D D+ C(ii) Predictability and Control in Budget Execution PI-13 Transparency of taxpayer obligations and liabilities M2 D C B C PI-14 Effectiveness of measures for taxpayer registration and tax assessment M2 C C C C PI-15 Effectiveness in collection of tax payments M1 A C D D+ PI-16 Predictability in the availability of funds for commitment of expenditures M1 A D D D+
704090ESW0P1130ountability0P113909.docx