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