Kosovo 2022

I. Budget reliability
Scores by Dimension
Overall Indicator Score
Indicator
1. Aggregate expenditure outturn
B
Indicator
1.1 Aggregate expenditure outturn
B
2. Expenditure composition outturn
D+
Indicator
2.1 Expenditure composition outturn by function
D
2.2 Expenditure composition outturn by economic type
D
2.3 Expenditure from contingency reserves
A
3. Revenue outturn
B+
Indicator
3.1 Aggregate revenue outturn
A
3.2 Revenue composition outturn
B
II. Transparency of public finances
Scores by Dimension
Overall Indicator Score
Indicator
4. Budget classification
A
Indicator
4.1 Budget classification
A
5. Budget documentation
D
Indicator
5.1 Budget documentation
D
6. Central government operations outside financial reports
A
Indicator
6.1 Expenditure outside financial reports
A
6.2 Revenue outside financial reports
A
6.3 Financial reports of extrabudgetary units
NA
7. Transfers to subnational governments
A
Indicator
7.1 System for allocating transfers
A
7.2 Timeliness of information on transfers
A
8. Performance information for service delivery
D+
Indicator
8.1 Performance plans for service delivery
C
8.2 Performance achieved for service delivery
B
8.3 Resources received by service delivery units
D
8.4 Performance evaluation for service delivery
D
9. Public access to fiscal information
B
Indicator
9.1 Public access to fiscal information
B
III. Management of assets and liabilities
Scores by Dimension
Overall Indicator Score
Indicator
10. Fiscal risk reporting
C+
Indicator
10.1 Monitoring of public corporations
C
10.2 Monitoring of subnational governments
A
10.3 Contingent liabilities and other fiscal risks
D
11. Public investment management
C+
Indicator
11.1 Economic analysis of investment proposals
C
11.2 Investment project selection
A
11.3 Investment project costing
C
11.4 Investment project monitoring
C
12. Public asset management
C+
Indicator
12.1 Financial asset monitoring
A
12.2 Nonfinancial asset monitoring
C
12.3 Transparency of asset disposal
D
13. Debt management
A
Indicator
13.1 Recording and reporting of debt and guarantees
A
13.2 Approval of debt and guarantees
A
13.3 Debt management strategy
A
IV. Policy-based fiscal strategy and budgeting
Scores by Dimension
Overall Indicator Score
Indicator
14. Macroeconomic and fiscal forecasting
B
Indicator
14.1 Macroeconomic forecasts
C
14.2 Fiscal forecasts
B
14.3 Macrofiscal sensitivity analysis
B
15. Fiscal strategy
B
Indicator
15.1 Fiscal impact of policy proposals
C
15.2 Fiscal strategy adoption
A
15.3 Reporting on fiscal outcomes
C
16. Medium-term perspective in expenditure budgeting
B+
Indicator
16.1 Medium-term expenditure estimates
A
16.2 Medium-term expenditure ceilings
A
16.3 Alignment of strategic plans and medium-term budgets
A
16.4 Consistency of budgets with previous year’s estimates
D
17. Budget preparation process
B+
Indicator
17.1 Budget calendar
A
17.2 Guidance on budget preparation
A
17.3 Budget submission to the legislature
C
18. Legislative scrutiny of budgets
D+
Indicator
18.1 Scope of budget scrutiny
A
18.2 Legislative procedures for budget scrutiny
B
18.3 Timing of budget approval
D
18.4 Rules for budget adjustment by the executive
A
V. Predictability and control in budget execution
Scores by Dimension
Overall Indicator Score
Indicator
19. Revenue administration
B+
Indicator
19.1 Rights and obligations for revenue measures
A
19.2 Revenue risk management
A
19.3 Revenue audit and investigation
A
19.4 Revenue arrears monitoring
C
20. Accounting for revenue
A
Indicator
20.1 Information on revenue collections
A
20.2 Transfer of revenue collections
A
20.3 Revenue accounts reconciliation
A
21. Predictability of in-year resource allocation
A
Indicator
21.1 Consolidation of cash balances
A
21.2 Cash forecasting and monitoring
A
21.3 Information on commitment ceilings
A
21.4 Significance of in-year budget adjustments
A
22. Expenditure arrears
A
Indicator
22.1 Stock of expenditure arrears
A
22.2 Expenditure arrears monitoring
A
23. Payroll controls
B+
Indicator
23.1 Integration of payroll and personnel records
B
23.2 Management of payroll changes
A
23.3 Internal control of payroll
B
23.4 Payroll audit
A
24. Procurement
A
Indicator
24.1 Procurement monitoring
A
24.2 Procurement methods
A
24.3 Public access to procurement information
A
24.4 Procurement complaints management
A
25. Internal controls on nonsalary expenditure
A
Indicator
25.1 Segregation of duties
A
25.2 Effectiveness of expenditure commitment controls
A
25.3 Compliance with payment rules and procedures
A
26. Internal audit
B+
Indicator
26.1 Coverage of internal audit
B
26.2 Nature of audits and standards applied
A
26.3 Implementation of internal audits and reporting
B
26.4 Response to internal audits
A
VI. Accounting and reporting
Scores by Dimension
Overall Indicator Score
Indicator
27. Financial data integrity
A
Indicator
27.1 Bank account reconciliation
A
27.2 Suspense accounts
NA
27.3 Advance accounts
A
27.4 Financial data integrity processes
B
28. In-year budget reports
B+
Indicator
28.1 Coverage and comparability of reports
A
28.2 Timing of in-year budget reports
A
28.3 Accuracy of in-year budget reports
B
29. Annual financial reports
A
Indicator
29.1 Completeness of annual financial reports
A
29.2 Submission of reports for external audit
A
29.3 Accounting standards
A
VII. External scrutiny and audit
Scores by Dimension
Overall Indicator Score
Indicator
30. External audit
B+
Indicator
30.1 Audit coverage and standards
A
30.2 Submission of audit reports to the legislature
B
30.3 External audit follow-up
B
30.4 Supreme Audit Institution independence
A
31. Legislative scrutiny of audit reports
C+
Indicator
31.1 Timing of audit report scrutiny
D
31.2 Hearings on audit findings
A
31.3 Recommendations on audit by the legislature
C
31.4 Transparency of legislative scrutiny of audit reports
B
Assessment
Kosovo 2022
Country
Kosovo
Region
Europe & Central Asia
Lead Agencies
EU
Report Date
Year
Framework
2016 Framework
Access
Public
Type
National
Status
Final
PEFA Check
Yes
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