Ministry of Finance (MOF)or similar entity and its departments of:

•Budget Tax Customs Treasury

•Accounting and reporting Public Corporations Monitoring Local Governments monitoring Internal audit

•State patrimony Procurement

•Debt management IFMIS

•etc.

In some countries, some of these

departments may be a separated

agency from the MOF e.g.

procurement, etc

PI-2 - Expenditure composition outturn by function, Expenditure

composition outturn by economic type, Expenditure from contingency

reserves

PI-6 - Expenditure outside financial reports, Revenue outside financial

reports, Financial reports of extrabudgetary units

PI-7 - System for allocating transfers, Timeliness of information on

transfers

PI-8 - Performance plans for service delivery, Performance achieved for

service delivery, Resources received by service delivery units, Performance

evaluation for service delivery

PI-10 - Monitoring of public corporations, Monitoring of subnational

governments, Contingent liabilities and other fiscal risks

PI-11 - Economic analysis of investment proposals, Investment project

selection, Investment project costing, Investment project monitoring

PI-12 - Financial asset monitoring, Nonfinancial asset monitoring,

Transparency of asset disposal

PI-13 - Recording and reporting of debt and guarantees, Approval of debt

and guarantees, Debt management strategy

PI-14 - Macroeconomic forecasts, Fiscal forecasts, Macro-fiscal sensitivity

analysis

PI-15 – Fiscal impact of policy proposals, Fiscal strategy adoption,

Reporting on fiscal outcomes

PI-16 - Medium-term expenditure estimates, Medium-term expenditure

ceilings, Alignment of strategic plans and medium-term budgets,

Consistency of budgets with previous year’s estimates

PI-17 - Budget calendar, Guidance on budget preparation, Budget

submission to the legislature

PI-18 - Scope of budget scrutiny, Timing of budget approval, Rules for

budget adjustment by the executive