PEFA 2016 Performance Indicator
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Data Provided
(Y/N)
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19.2 Revenue risk management
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- Information on the procedures and approach used by entities collecting central government revenues to assess and prioritize compliance risks; and whether it covers (i) all categories of revenue; (ii) key payer segments (at a minimum, medium and large revenue payers); and (iii) payers’ four main obligations
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- Documented risk management approach used by revenue authorities to assess and prioritize compliance risks
- A register of identified compliance risks for each payer segment (and for large- and medium-sized payers at a minimum)
- (The best information sources are the entities collecting most or the majority of central government revenue.)
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19.3 Revenue audit and investigation
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- The existence of a compliance improvement plan for each revenue-collecting authority or major revenue measure
- Data on the extent to which audit and fraud investigations are managed and reported on according to a documented compliance improvement plan
- The completion rate of audit and fraud investigations (i.e., a comparison of those planned and those conducted)
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- Documented compliance improvement plan
- Status reports on progress in the implementation of planned risk-mitigation activities and audit and fraud investigations
- (The best information sources are the entities collecting most or the majority of central government revenue.)
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19.4. Revenue arrears monitoring
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- The stock of revenue arrears at the end of the last completed fiscal year.
- The total revenue collection for the same year.
- The revenue arrears older than 12 months at the end of the last completed fiscal year
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PI-20 Accounting for revenue
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20.1 Information on revenue collections
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- Evidence that information is received on all revenue by a central agency, through systems or separate reports
- Reports on revenue are organized by the central agency that receives information from collecting entities
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- Entities/revenue authorities collecting CG revenue
- Treasury or other designated revenue recipients
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