PEFA Risk Rating PEFA Indicator Score Dimension Brief Description PI 16: Predictability in funds availability for commitment of C+ M expenditures (i) Extent to which cash flow are Length of cash flow forecast, C forecast and monitored the frequency of its update (ii) Reliability and horizon of The ability to plan and commit A periodic in-year information to expenditures into the future by 6 MDAs on ceilings for expenditure months or more commitment (iii) Frequency and transparency of The number of significant B adjustments to budget allocations, adjustments to the forecast which are decided above the level of that were unanticipated. management of MDAs PI 17: Recording and management of cash balances, debt and NR S guarantees (i) Quality of debt data recording and Extent to which debt records NR reporting (domestic and foreign) are completed and updated monthly with high quality data. (ii) Extent of consolidation of the The frequency of the calculation B cash balances of the cash balances and their government’s consolidation (iii) Systems for contracting loans Loans and guarantees are B and issuance of guarantees prepared using transparent criteria and known fiscal targets and approved by a single government entity NR S PI 18: Effectiveness of payroll controls (i) Degree of integration and The degree to which the reconciliation between personnel personnel database are linked, D records and payroll data fully documented and maintained up to date on a regular basis. Reconciliations are carried out regularly in
PEFA Indicator PEFA Score Risk Rating Dimension Brief Description PI 16: Predictability in funds availability for commitment of expenditures C+ M (i) Extent to which cash flow are forecast and monitored Length of cash flow forecast, the frequency of its update C (ii) Reliability and horizon of periodic in-year information to MDAs on ceilings for expenditure commitment The ability to plan and commit expenditures into the future by 6 months or more A (iii) Frequency and transparency of adjustments to budget allocations, which are decided above the level of management of MDAs The number of significant adjustments to the forecast that were unanticipated. B PI 17: Recording and management of cash balances, debt and guarantees NR S (i) Quality of debt data recording and reporting Extent to which debt records (domestic and foreign) are completed and updated monthly with high quality data. NR (ii) Extent of consolidation of the government’s cash balances The frequency of the calculation of the cash balances and their consolidation B (iii) Systems for contracting loans and issuance of guarantees Loans and guarantees are prepared using transparent criteria and known fiscal targets and approved by a single government entity B PI 18: Effectiveness of payroll controls NR S (i) Degree of integration and reconciliation between personnel records and payroll data The degree to which the personnel database are linked, fully documented and maintained up to date on a regular basis. Reconciliations are carried out regularly in D
607130ESW0P1200ry0Assessment0Final.docx