PEFA 2016 Performance Indicator
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Data required |
Data sources |
Data Provided
(Y/N)
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20.2 Transfer of revenue collections
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- Information on the approach(es) to transferring revenue collections to the Treasury and other designated agencies
- The promptness of transfers to the Treasury or other designated agencies
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- Entities/revenue authorities collecting CG revenue, the Treasury or other designated revenue recipients, and the central bank
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20.3 Revenue accounts reconciliation
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- Comprehensiveness, frequency, and timeliness of reconciliation undertaken by each major revenue-collection entity. It relates to aggregate amounts of assessments/charges, collections, arrears, and transfers to (and receipts by) the Treasury or other designated agencies
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- Entities/revenue authorities collecting CG revenue
- Treasury or other designated revenue recipients
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PI-21 Predictability of in-year resource allocation |
21.1 Consolidation of cash balances
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- Number of bank accounts managed by the Treasury and other budgetary units and their balance.
- Number of accounts included in the TSA for which balances are calculated and consolidated by the Treasury
- Frequency of the consolidation of bank account balances
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21.2 Cash forecasting and monitoring
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- Evidence of the preparation of cash flow forecasts by a central entity and frequency of updates
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21.3 Information on commitment ceilings
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- Evidence of the existence, and frequency of issue, of commitment ceilings for budgetary units
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21.4 Significance of in- year budget adjustments
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- Requests and approvals of significant budget adjustments (e.g. supplementary estimates and virements between budget entities)
- Timing and communication on adjustments from central units to other budgetary units
- Fiscal impact of budget adjustments
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PI-22 Expenditure arrears |