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PEFA 2016 Performance Indicator
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Data required |
Data sources |
Data Provided
(Y/N)
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28.2 Timing of in-year budget reports
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- Frequency of in-year budget execution reports
- Number of days following end of period that budget report is disseminated within the government
- Availability of reports or ability to generate reports
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- Accountant general corroborated by Supreme audit institution or internal audit
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28.3 Accuracy of in- year budget reports
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- Budget execution reports including details of how reports are compiled
- Identification of information on payments and commitments in reports
- Information on revisions and adjustments made after reports have been finalized
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- Accountant general corroborated by Supreme audit institution or internal audit
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| PI-29 Annual financial reports |
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29.1 Completeness of annual financial reports
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- Annual financial reports compared with the approved budge
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- Accountant general corroborated by Supreme audit institution
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| 29.2 Submission of reports for external audit |
- Number of days following the end of the fiscal year that the financial report was submitted for external audit during the last year
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- Accountant general corroborated by Supreme audit institution
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| 29.3 Accounting standards |
- Evidence of accounting standards being used and applied; any gaps between the standards and international accounting standards are explained
- Notes on the financial reports relating to the standards applied
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- Accountant general corroborated by Supreme audit institution.
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| Pillar VII: External scrutiny and audit |
| PI-30 External audit |
| 30.1 Audit coverage and standards |
- Percentage of all central government entities, including extrabudgetary units and social security funds (by value of expenditure), that were audited during the period
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- Supreme audit institution, corroborated by the parliamentary public accounts committee and civic interest group
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