Indicator Score Meaning of PEFA score Evidence PI-27. Legislative scrutiny of the C+ annual budget law (i) Scope of the B The review Budget Documents Hearings of legislature’s legislature’s scrutiny. covers fiscal policies and Senate Budget committee and aggregates for the coming year House Appropriations Committee as well as detailed estimates of expenditure and revenue. The procedures legislature’s (ii) Extent to which the A Internal procedures within for budget review are firmly procedures are Congress are firmly established legislature’s established and respected. and respected. and generally respected. They include internal organizational arrangements, such as specialized review committees, and negotiation procedures. (iii) Adequacy of time for the A The legislature has at least two The Legislature took 8 and 10 legislature to provide a response months to review the budget months respectively on budget to budget proposals both the proposals. review for two years and in one detailed estimates and, where year never finished at all. applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle (time allowed in practice for all stages combined). (iv) Rules for in-year C Clear rules exist, but they may Significant resource allocation amendments to the budget not always be respected OR shifting is achieved from shifting without ex-ante approval by the they may allow extensive special purpose funds to legislature. administrative reallocation as overspending agencies and from well as expansion of total reallocating appropriated funds expenditure. from (i.e., unused “saving” obligation authority for an activity or a project that has completed). Scoring methodology M1 PI-28 Legislative scrutiny of external audit reports The legislature has a key role in exercising scrutiny over the execution of the budget that it approved. A common way in which this is done is through a legislative committee that examines external audit reports and questions responsible parties about the findings of the reports. The effectiveness of legislative scrutiny is assessed by timeliness of audit reports, extent of hearings and issuance and response to recommendations. As discussed in Timeliness of examination of audit reports by the legislature: reference to the PI-26, the COA audit reports are not formally submitted to the legislature. A copy of each report is submitted to the Office of the Speaker of the House. The audit reports on individual departments are formally submitted to departmental secretaries while an audit of performance reporting around the social and justice sectors of government is addressed to the Director General NEDA.
Indicator Score Meaning of PEFA score Evidence PI-27. Legislative scrutiny of the annual budget law C+ (i) Scope of the legislature’s scrutiny. B The legislature’s review covers fiscal policies and aggregates for the coming year as well as detailed estimates of expenditure and revenue. Budget Documents Hearings of Senate Budget committee and House Appropriations Committee (ii) Extent to which the legislature’s procedures are and respected. A The legislature’s procedures for budget review are firmly established and respected. They include internal organizational arrangements, such as specialized review committees, and negotiation procedures. Internal procedures within Congress are firmly established and generally respected. (iii) Adequacy of time for the legislature to provide a response to budget proposals both the detailed estimates and, where applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle (time allowed in practice for all stages combined). A The legislature has at least two months to review the budget proposals. The Legislature took 8 and 10 months respectively on budget review for two years and in one year never finished at all. (iv) Rules for in-year amendments to the budget without ex-ante approval by the legislature. C Clear rules exist, but they may not always be respected OR they may allow extensive administrative reallocation as well as expansion of total expenditure. Significant resource allocation shifting is achieved from shifting special purpose funds to overspending agencies and from reallocating appropriated funds from “saving” (i.e., unused obligation authority for an activity or a project that has completed). Scoring methodology M1 PI-28 Legislative scrutiny of external audit reports The legislature has a key role in exercising scrutiny over the execution of the budget that it approved. A common way in which this is done is through a legislative committee that examines external audit reports and questions responsible parties about the findings of the reports. The effectiveness of legislative scrutiny is assessed by timeliness of audit reports, extent of hearings and issuance and response to recommendations. Timeliness of examination of audit reports by the legislature: As discussed in reference to the PI-26, the COA audit reports are not formally submitted to the legislature. A copy of each report is submitted to the Office of the Speaker of the House. The audit reports on individual departments are formally submitted to departmental secretaries while an audit of performance reporting around the social and justice sectors of government is addressed to the Director General NEDA.
704090ESW0P1130ountability0P113909.docx