PI-21. Predictability of in-year resource allocation
Description
This indicator assesses the extent to which the central Ministry of Finance is able to forecast cash commitments and requirements and to provide reliable information on the availability of funds to budgetary units for service delivery. It contains four dimensions and uses the M2 (AV) method for aggregating dimension scores.
Dimensions and scoring
| Score | Minimum requirements for scores |
|---|---|
21.1. Consolidation of cash balances |
|
| A | All bank and cash balances are consolidated on a daily basis. |
| B | All bank and cash balances are consolidated on a weekly basis. |
| C | Most cash balances are consolidated on a monthly basis. |
| D | Performance is less than required for a C score. |
21.2. Cash forecasting and monitoring |
|
| A | A cash flow forecast is prepared for the fiscal year and is updated monthly on the basis of actual cash inflows and outflows. |
| B | A cash flow forecast is prepared for the fiscal year and is updated at least quarterly on the basis of actual cash inflows and outflows. |
| C | A cash flow forecast is prepared for the fiscal year. |
| D | Performance is less than required for a C score. |
21.3. Information on commitment ceilings |
|
| A | Budgetary units are able to plan and commit expenditure for at least six month in advance in accordance with the budgeted appropriations and cash/commitment releases. |
| B | Budgetary units are provided reliable information on commitment ceilings at least quarterly in advance. |
| C | Budgetary units are provided reliable information on commitment ceilings at least one month in advance. |
| D | Performance is less than required for a C score. |
21.4. Significance of in-year budget adjustments |
|
| A | Significant in-year adjustments to budget allocations take place no more than twice in a year and are done in a transparent and predictable way. |
| B | Significant in-year adjustments to budget allocations take place no more than twice in a year and are done in a fairly transparent way |
| C | Significant in-year budget adjustments to budget allocations are frequent, and are partially transparent. |
| D | Performance is less than required for a C score. |
Coverage
BCG.
Time period
Dimension 21.1: At time of assessment.
Dimensions 21.2, 21.3 and 21.4: Last completed fiscal year.
