| PEFA 2016 Performance Indicator |
Data required
|
Data sources |
Data Provided (Y/N) |
| PI-9 Public access to fiscal information |
| 9.1 Public access to fiscal information |
- The five basic and four additional data elements listed in the dimension measurement guidance that are available to the public.
- The timeframe compared with the requirements specified in the list of elements.
|
- Listed documents may be accessible from the MoF, Supreme Audit Institution, and procurement authority.
- Access should be corroborated through availability at government bookshops, official websites, public libraries, notice boards, and public interest groups such as governance NGOs, chamber of commerce, development partners’ country offices
|
|
| Pillar III: Management of assets and liabilities |
| PI-10 Fiscal risk reporting |
|
| 10.1 Monitoring of public corporations |
- Date of submission to supervising government ministry and date of publication of the annual financial statements of each public corporation for the most recent fiscal year completed (including information on whether each one is audited).
- Consolidated fiscal reports of public corporations or whole of government consolidated fiscal reports
|
- A list of public corporations, and data on dates of submission, publication and audit should be compiled by the MoF or SAI
|
|
| 10.2 Monitoring of subnational governments |
- Date of submission to supervising CG ministry and date of publication of the annual financial statements or reports of each subnational government, including whether they are audited.
- Consolidated fiscal reports of subnational governments and frequency of publication based on the last report published.
|
- MoF
- Ministry of Local Government or similar
- Triangulation with information from selected subnational governments
|
|
| 10.3 Contingent liabilities and other fiscal risks |
- Reports on contingent liabilities by CG and by individual CG entities.
- Consolidated report on contingent liabilities and information on the frequency of publication
|
- Annual financial statements
- Financial or other reports of budgetary units
- MoF
|
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