PI-17. Budget preparation process
Description
This indicator measures the effectiveness of participation by relevant stakeholders in the budget preparation process, including political leadership, and whether that participation is orderly and timely. It contains three dimensions and uses the M2(AV) method for aggregating dimension scores.
Dimensions and scoring
| Score | Minimum requirements for scores |
|---|---|
17.1 Budget calendar |
|
|
A |
A clear annual budget calendar exists, is generally adhered to, and allows all budgetary units at least six weeks from receipt of the budget circular to meaningfully complete their detailed estimates on time. |
|
B |
A clear annual budget calendar exists and is largely adhered to. The calendar allows budgetary units at least four weeks from receipt of the budget circular. Most budgetary units are able to complete their detailed estimates on time. |
| C |
An annual budget calendar exists and some budgetary units comply with it and meet the deadlines for completing estimates. |
| D |
Performance is less than required for a C score. |
17.2 Guidance on budget preparation |
|
| A |
A comprehensive and clear budget circular or circulars are issued to budgetary units, covering total budget expenditure for the full fiscal year. The budget reflects ministry ceilings approved by the cabinet (or equivalent) prior to the circular’s distribution to budgetary units. |
| B |
A comprehensive and clear budget circular or circulars are issued to budgetary units, covering total budget expenditure for the full fiscal year. The budget reflects ministry ceilings submitted to the cabinet (or equivalent). The approval of ceilings by the cabinet may take place after the circular’s distribution to budgetary units but before budgetary units have completed their submission. |
| C |
A budget circular or circulars are issued to budgetary units, including ceilings for administrative or functional areas. Total budget expenditure is covered for the full fiscal year. The budget estimates are reviewed and approved by Cabinet after they have been completed in every detail by budgetary units. |
| D |
Performance is less than required for a C score. |
17.3 Budget submission to the legislature |
|
| A |
The executive has submitted the annual budget proposal to the legislature at least two months before the start of the fiscal year in each of the last three years |
| B |
The executive has submitted the annual budget proposal to the legislature at least two months before the start of the fiscal year in two of the last three years and submitted it before the start of the FY in the third year. |
| C |
The executive has submitted the annual budget proposal to the legislature at least one month before the start of the fiscal year in two of the last three years. |
| D |
Performance is less than required for a C score. |
Coverage
BCG.
Time period
Dimension 17.1 and 17.2: Last budget submitted to the legislature.
Dimension 17.3: Last three completed fiscal years.
