| PEFA 2016 Performance Indicator |
PEFA Assessment: Data required and sources
Data required
|
Data sources |
Data Provided (Y/N) |
| 12.3 Transparency of asset disposal |
- Rules and regulations related to transfer or disposal of financial and nonfinancial assets
- Set of documents submitted to the legislature for information or approval
- Reports containing details of transfers and disposal of assets
|
- Financial reports from various possible sources including:
- Asset management agency, if any
- Budget and extrabudgetary units
- MoF
- Treasury
- Internal audit units
- Supreme audit institution
|
|
| PI-13 Debt management |
| 13.1 Recording and reporting of debt and guarantees |
- Reports to identify how complete and updated the records are and evidence that debt records are reconciled along with information on how frequently.
- The most recent management and statistical reports and information on how frequently they are issued.
|
- MoF
- Treasury
- Debt management office
- Debt management entities
- Central bank
- Line ministries when necessary
|
|
| 13.2 Approval of debt and guarantees |
- Primary and secondary legislation for government debt management, including provisions for approving loans; issuing loan guarantees and undertaking debt related transactions and documented policies; operational procedures and guidelines for approval, management, monitoring and reporting of these transactions and annual borrowing provisions.
- Documented procedures for undertaking debt management transactions.
- Evidence of approval by government or the legislature for annual borrowing plans
|
- MoF
- Debt management office
- Debt management entities
- Central bank
|
|
| 13.3 Debt management strategy |
- The most recent Debt Management Strategy (DMS); the most recent report on DMS implementation.
- Information on the process of DMS formulation and approval.
- Legal requirements for publication of the annual report on debt management.
|
- MoF
- Treasury
- Debt management office
- Debt management entities
- Central bank
|
|
