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{"sheet":"User's instructions","index":0,"n_rows":39,"n_cols":3,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
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[null,null,"1. Unblock the Excel file after downloading the Excel file from the Internet"]
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[null,null,"More detailed instructions are available on the following link: : https://www.buyexceltemplates.com/pages/excel-unblock-file-properties-windows-10-after-downloading-internet"]
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[null,null,"2. Click on the \"Refresh\" button in the top left-hand corner of some graph sheets to refresh the graphs after updating the data (see example below)."]

{"sheet":"Input. 2016 fmk","index":1,"n_rows":139,"n_cols":25,"rows_kept":139,"cut":false,"hidden":false,"merged":[[2,9,2,10],[1,18,3,19],[1,1,1,2]]}
[]
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[null,null,{"$f":"Profile!F257","v":"Country"},null,null,null,null,"Pefalia",null,{"$f":"Profile!$F$258","v":"Overall Rating"}]
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[null,null,null,null,null,null,null,"Score global",{"$f":"IFERROR(AVERAGEIFS(O9:O139,D9:D139,\"Indic\",O9:O139,\">0\"),0)","v":1.7473118279569892},"Score global",{"$f":"AVERAGEIFS(Q9:Q139,D9:D139,\"Indic\",Q9:Q139,\">0\")","v":1.8198924731182795}]
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[{"$f":"H3","v":"Pefalia"},"PI-2","M1","Indic","I",{"$f":"VLOOKUP(E11,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-2",{"$f":"IFERROR(VLOOKUP(B11,Profile!A:B,2,FALSE),\"\")","v":"PI-2  Expenditure composition outturn "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G11)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G11)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,I:I,\"=NU\"),\"NA\",\nIF(O11>3.65,\"A\",\nIF(O11>=3.25,\"B+\",\nIF(O11>2.65,\"B\",\nIF(O11>=2.25,\"C+\",\nIF(O11>1.75,\"C\",\nIF(O11>1.25,\"D+\",\nIF(AND(O11<=1.25,O11>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G11)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G11)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G11,K:K,\"=NU\"),\"NA\",\nIF(Q11>3.65,\"A\",\nIF(Q11>=3.25,\"B+\",\nIF(Q11>2.65,\"B\",\nIF(Q11>=2.25,\"C+\",\nIF(Q11>1.75,\"C\",\nIF(Q11>1.25,\"D+\",\nIF(AND(Q11<=1.25,Q11>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N12=Profile!E250,N13=Profile!E250,N14=Profile!E250),Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(\n(IF($C11=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G11,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G11,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G11,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G11,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G11,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.5},{"$f":"IF(I11=\"D\",1,\nIF(I11=\"D*\",1,\nIF(I11=\"D+\",1.5,\nIF(I11=\"C\",2,\nIF(I11=\"C+\",2.5,\nIF(I11=\"B\",3,\nIF(I11=\"B+\",3.5,\nIF(I11=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C11=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G11,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G11,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G11,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G11,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G11,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N11=Profile!$E$250,IF(R11-P11<0,\"-\",IF(R11-P11>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K11=\"D\",Profile!F276,\nIF(K11=\"D+\",Profile!F276,\nIF(K11=\"D*\",Profile!F276,\nIF(K11=\"C\",Profile!F277,\nIF(K11=\"C+\",Profile!F278,\nIF(K11=\"B\",Profile!F278,\nIF(K11=\"B+\",Profile!F279,\nIF(K11=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K11=\"A\",Profile!F280,\nIF(K11=\"B+\",Profile!F280,\nIF(K11=\"B\",Profile!F280,\nIF(K11=\"D+\",Profile!F281,\nIF(K11=\"D\",Profile!F281,\nIF(K11=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,{"$f":"Y12","v":3}]
[{"$f":"H3","v":"Pefalia"},2.1,null,"Comp","I",{"$f":"VLOOKUP(E12,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-2",{"$f":"IFERROR(VLOOKUP(B12,Profile!A:B,2,FALSE),\"\")","v":"2.1  Expenditure composition outturn by function  "},"C","The composition of expenditure by administrative classification deviated from the initial forecasts by 14.0% in 2014, \u000b13.9% in 2015 and 13.0% in 2016.\r","C","Variance in expenditure composition by function was less than 15% in all three years but was more than 10% in two of the last FY (2016/17 and 2018/19).",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I12))=\"A\",4)+IF(TRIM(CLEAN(I12))=\"B+\",3.5)+IF(TRIM(CLEAN(I12))=\"B\",3)+IF(TRIM(CLEAN(I12))=\"C+\",2.5)+IF(TRIM(CLEAN(I12))=\"C\",2)+IF(TRIM(CLEAN(I12))=\"D+\",1.5)+IF(TRIM(CLEAN(I12))=\"D\",1)+IF(TRIM(CLEAN(I12))=\"D*\",1)+IF(TRIM(CLEAN(I12))=\"NU\",0)+IF(TRIM(CLEAN(I12))=\"NA\",0),\"\")","v":2},{"$f":"O12","v":2},{"$f":"IFERROR(IF(TRIM(CLEAN(K12))=\"A\",4)+IF(TRIM(CLEAN(K12))=\"B+\",3.5)+IF(TRIM(CLEAN(K12))=\"B\",3)+IF(TRIM(CLEAN(K12))=\"C+\",2.5)+IF(TRIM(CLEAN(K12))=\"C\",2)+IF(TRIM(CLEAN(K12))=\"D+\",1.5)+IF(TRIM(CLEAN(K12))=\"D\",1)+IF(TRIM(CLEAN(K12))=\"D*\",1)+IF(TRIM(CLEAN(K12))=\"NU\",0)+IF(TRIM(CLEAN(K12))=\"NA\",0),\"\")","v":2},{"$f":"Q12","v":2},{"$f":"IFERROR(IF(N12=Profile!$E$250,IF(R12-P12<0,\"-\",IF(R12-P12>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K12=\"D\",Profile!F276,\nIF(K12=\"D+\",Profile!F276,\nIF(K12=\"D*\",Profile!F276,\nIF(K12=\"C\",Profile!F277,\nIF(K12=\"C+\",Profile!F278,\nIF(K12=\"B\",Profile!F278,\nIF(K12=\"B+\",Profile!F279,\nIF(K12=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K12=\"A\",Profile!F280,\nIF(K12=\"B+\",Profile!F280,\nIF(K12=\"B\",Profile!F280,\nIF(K12=\"D+\",Profile!F281,\nIF(K12=\"D\",Profile!F281,\nIF(K12=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},2.2000000000000002,null,"Comp","I",{"$f":"VLOOKUP(E13,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-2",{"$f":"IFERROR(VLOOKUP(B13,Profile!A:B,2,FALSE),\"\")","v":"2.2  Expenditure composition outturn by economic type "},"D","The composition of spending by economic classification deviated from the initial forecasts by 16.4% in 2014, \u000b16.3% in 2015 and 9.3% in 2016.\r","D","Variance in expenditure composition by economic type exceeded 15% for each fiscal year.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I13))=\"A\",4)+IF(TRIM(CLEAN(I13))=\"B+\",3.5)+IF(TRIM(CLEAN(I13))=\"B\",3)+IF(TRIM(CLEAN(I13))=\"C+\",2.5)+IF(TRIM(CLEAN(I13))=\"C\",2)+IF(TRIM(CLEAN(I13))=\"D+\",1.5)+IF(TRIM(CLEAN(I13))=\"D\",1)+IF(TRIM(CLEAN(I13))=\"D*\",1)+IF(TRIM(CLEAN(I13))=\"NU\",0)+IF(TRIM(CLEAN(I13))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K13))=\"A\",4)+IF(TRIM(CLEAN(K13))=\"B+\",3.5)+IF(TRIM(CLEAN(K13))=\"B\",3)+IF(TRIM(CLEAN(K13))=\"C+\",2.5)+IF(TRIM(CLEAN(K13))=\"C\",2)+IF(TRIM(CLEAN(K13))=\"D+\",1.5)+IF(TRIM(CLEAN(K13))=\"D\",1)+IF(TRIM(CLEAN(K13))=\"D*\",1)+IF(TRIM(CLEAN(K13))=\"NU\",0)+IF(TRIM(CLEAN(K13))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N13=Profile!$E$250,IF(R13-P13<0,\"-\",IF(R13-P13>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K13=\"D\",Profile!F276,\nIF(K13=\"D+\",Profile!F276,\nIF(K13=\"D*\",Profile!F276,\nIF(K13=\"C\",Profile!F277,\nIF(K13=\"C+\",Profile!F278,\nIF(K13=\"B\",Profile!F278,\nIF(K13=\"B+\",Profile!F279,\nIF(K13=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K13=\"A\",Profile!F280,\nIF(K13=\"B+\",Profile!F280,\nIF(K13=\"B\",Profile!F280,\nIF(K13=\"D+\",Profile!F281,\nIF(K13=\"D\",Profile!F281,\nIF(K13=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},2.2999999999999998,null,"Comp","I",{"$f":"VLOOKUP(E14,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-2",{"$f":"IFERROR(VLOOKUP(B14,Profile!A:B,2,FALSE),\"\")","v":"2.3  Expenditure from contingency reserves  "},"A","Expenditure charged to provisional reserves represented an average of 0.8% of state budget expenditure over the \u000bthree years 2014 to 2016\r","A","The average level of expenditure charged directly to the Contingency Fund was less than 1% of the original budget. ",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I14))=\"A\",4)+IF(TRIM(CLEAN(I14))=\"B+\",3.5)+IF(TRIM(CLEAN(I14))=\"B\",3)+IF(TRIM(CLEAN(I14))=\"C+\",2.5)+IF(TRIM(CLEAN(I14))=\"C\",2)+IF(TRIM(CLEAN(I14))=\"D+\",1.5)+IF(TRIM(CLEAN(I14))=\"D\",1)+IF(TRIM(CLEAN(I14))=\"D*\",1)+IF(TRIM(CLEAN(I14))=\"NU\",0)+IF(TRIM(CLEAN(I14))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K14))=\"A\",4)+IF(TRIM(CLEAN(K14))=\"B+\",3.5)+IF(TRIM(CLEAN(K14))=\"B\",3)+IF(TRIM(CLEAN(K14))=\"C+\",2.5)+IF(TRIM(CLEAN(K14))=\"C\",2)+IF(TRIM(CLEAN(K14))=\"D+\",1.5)+IF(TRIM(CLEAN(K14))=\"D\",1)+IF(TRIM(CLEAN(K14))=\"D*\",1)+IF(TRIM(CLEAN(K14))=\"NU\",0)+IF(TRIM(CLEAN(K14))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(N14=Profile!$E$250,IF(R14-P14<0,\"-\",IF(R14-P14>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K14=\"D\",Profile!F276,\nIF(K14=\"D+\",Profile!F276,\nIF(K14=\"D*\",Profile!F276,\nIF(K14=\"C\",Profile!F277,\nIF(K14=\"C+\",Profile!F278,\nIF(K14=\"B\",Profile!F278,\nIF(K14=\"B+\",Profile!F279,\nIF(K14=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K14=\"A\",Profile!F280,\nIF(K14=\"B+\",Profile!F280,\nIF(K14=\"B\",Profile!F280,\nIF(K14=\"D+\",Profile!F281,\nIF(K14=\"D\",Profile!F281,\nIF(K14=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-3","M2","Indic","I",{"$f":"VLOOKUP(E15,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-3",{"$f":"IFERROR(VLOOKUP(B15,Profile!A:B,2,FALSE),\"\")","v":"PI-3  Revenue outturn "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G15)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G15)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,I:I,\"=NU\"),\"NA\",\nIF(O15>3.65,\"A\",\nIF(O15>=3.25,\"B+\",\nIF(O15>2.65,\"B\",\nIF(O15>=2.25,\"C+\",\nIF(O15>1.75,\"C\",\nIF(O15>1.25,\"D+\",\nIF(AND(O15<=1.25,O15>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G15)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G15)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G15,K:K,\"=NU\"),\"NA\",\nIF(Q15>3.65,\"A\",\nIF(Q15>=3.25,\"B+\",\nIF(Q15>2.65,\"B\",\nIF(Q15>=2.25,\"C+\",\nIF(Q15>1.75,\"C\",\nIF(Q15>1.25,\"D+\",\nIF(AND(Q15<=1.25,Q15>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N16=Profile!E250,N17=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C15=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G15,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G15,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G15,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G15,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G15,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2.5},{"$f":"IF(I15=\"D\",1,\nIF(I15=\"D*\",1,\nIF(I15=\"D+\",1.5,\nIF(I15=\"C\",2,\nIF(I15=\"C+\",2.5,\nIF(I15=\"B\",3,\nIF(I15=\"B+\",3.5,\nIF(I15=\"A\",4,\n))))))))","v":2.5},{"$f":"IFERROR(\n(IF($C15=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G15,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G15,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G15,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G15,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G15,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N15=Profile!$E$250,IF(R15-P15<0,\"-\",IF(R15-P15>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K15=\"D\",Profile!F276,\nIF(K15=\"D+\",Profile!F276,\nIF(K15=\"D*\",Profile!F276,\nIF(K15=\"C\",Profile!F277,\nIF(K15=\"C+\",Profile!F278,\nIF(K15=\"B\",Profile!F278,\nIF(K15=\"B+\",Profile!F279,\nIF(K15=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K15=\"A\",Profile!F280,\nIF(K15=\"B+\",Profile!F280,\nIF(K15=\"B\",Profile!F280,\nIF(K15=\"D+\",Profile!F281,\nIF(K15=\"D\",Profile!F281,\nIF(K15=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,{"$f":"Y16","v":2}]
[{"$f":"H3","v":"Pefalia"},3.1,null,"Comp","I",{"$f":"VLOOKUP(E16,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-3",{"$f":"IFERROR(VLOOKUP(B16,Profile!A:B,2,FALSE),\"\")","v":"3.1  Aggregate revenue outturn "},"B","For the years 2014 to 2016, total realized revenues represented 108.2%, 99.4% and 96.2% respectively of the total revenues \u000bforecast in the initial Finance Act.\r","D","Actual revenue was less than 92% of budgeted revenue in 2017/18 and 2018/19.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I16))=\"A\",4)+IF(TRIM(CLEAN(I16))=\"B+\",3.5)+IF(TRIM(CLEAN(I16))=\"B\",3)+IF(TRIM(CLEAN(I16))=\"C+\",2.5)+IF(TRIM(CLEAN(I16))=\"C\",2)+IF(TRIM(CLEAN(I16))=\"D+\",1.5)+IF(TRIM(CLEAN(I16))=\"D\",1)+IF(TRIM(CLEAN(I16))=\"D*\",1)+IF(TRIM(CLEAN(I16))=\"NU\",0)+IF(TRIM(CLEAN(I16))=\"NA\",0),\"\")","v":3},{"$f":"O16","v":3},{"$f":"IFERROR(IF(TRIM(CLEAN(K16))=\"A\",4)+IF(TRIM(CLEAN(K16))=\"B+\",3.5)+IF(TRIM(CLEAN(K16))=\"B\",3)+IF(TRIM(CLEAN(K16))=\"C+\",2.5)+IF(TRIM(CLEAN(K16))=\"C\",2)+IF(TRIM(CLEAN(K16))=\"D+\",1.5)+IF(TRIM(CLEAN(K16))=\"D\",1)+IF(TRIM(CLEAN(K16))=\"D*\",1)+IF(TRIM(CLEAN(K16))=\"NU\",0)+IF(TRIM(CLEAN(K16))=\"NA\",0),\"\")","v":1},{"$f":"Q16","v":1},{"$f":"IFERROR(IF(N16=Profile!$E$250,IF(R16-P16<0,\"-\",IF(R16-P16>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K16=\"D\",Profile!F276,\nIF(K16=\"D+\",Profile!F276,\nIF(K16=\"D*\",Profile!F276,\nIF(K16=\"C\",Profile!F277,\nIF(K16=\"C+\",Profile!F278,\nIF(K16=\"B\",Profile!F278,\nIF(K16=\"B+\",Profile!F279,\nIF(K16=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K16=\"A\",Profile!F280,\nIF(K16=\"B+\",Profile!F280,\nIF(K16=\"B\",Profile!F280,\nIF(K16=\"D+\",Profile!F281,\nIF(K16=\"D\",Profile!F281,\nIF(K16=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},3.2,null,"Comp","I",{"$f":"VLOOKUP(E17,Profile!A:B,2,FALSE)","v":"I-Budget reliability "},"PI-3",{"$f":"IFERROR(VLOOKUP(B17,Profile!A:B,2,FALSE),\"\")","v":"3.2  Revenue composition outturn "},"C","The difference between the revenue mix forecast by the initial Finance Act and the actual mix was 9.9%, 15.1% and 10.4% respectively in 2014, 2015 and \u000b2016.\u000b The data show, for each year, a wide dispersion in the realization rates of each revenue category. They also show wide variations in these rates from one year to the next.\r","C","Variance in revenue composition was more than 10% in all three years.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I17))=\"A\",4)+IF(TRIM(CLEAN(I17))=\"B+\",3.5)+IF(TRIM(CLEAN(I17))=\"B\",3)+IF(TRIM(CLEAN(I17))=\"C+\",2.5)+IF(TRIM(CLEAN(I17))=\"C\",2)+IF(TRIM(CLEAN(I17))=\"D+\",1.5)+IF(TRIM(CLEAN(I17))=\"D\",1)+IF(TRIM(CLEAN(I17))=\"D*\",1)+IF(TRIM(CLEAN(I17))=\"NU\",0)+IF(TRIM(CLEAN(I17))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K17))=\"A\",4)+IF(TRIM(CLEAN(K17))=\"B+\",3.5)+IF(TRIM(CLEAN(K17))=\"B\",3)+IF(TRIM(CLEAN(K17))=\"C+\",2.5)+IF(TRIM(CLEAN(K17))=\"C\",2)+IF(TRIM(CLEAN(K17))=\"D+\",1.5)+IF(TRIM(CLEAN(K17))=\"D\",1)+IF(TRIM(CLEAN(K17))=\"D*\",1)+IF(TRIM(CLEAN(K17))=\"NU\",0)+IF(TRIM(CLEAN(K17))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N17=Profile!$E$250,IF(R17-P17<0,\"-\",IF(R17-P17>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K17=\"D\",Profile!F276,\nIF(K17=\"D+\",Profile!F276,\nIF(K17=\"D*\",Profile!F276,\nIF(K17=\"C\",Profile!F277,\nIF(K17=\"C+\",Profile!F278,\nIF(K17=\"B\",Profile!F278,\nIF(K17=\"B+\",Profile!F279,\nIF(K17=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K17=\"A\",Profile!F280,\nIF(K17=\"B+\",Profile!F280,\nIF(K17=\"B\",Profile!F280,\nIF(K17=\"D+\",Profile!F281,\nIF(K17=\"D\",Profile!F281,\nIF(K17=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},"II",null,"Pilar","II",{"$f":"VLOOKUP(E18,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},null,{"$f":"IFERROR(VLOOKUP(B18,Profile!A:B,2,FALSE),\"\")","v":"II-Transparency of public finances  "},{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E18)=COUNTIFS($D:$D,\"Indic\",$E:$E,$E18,$I:$I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E18)=COUNTIFS($D:$D,\"Indic\",$E:$E,C19,$I:$I,\"=NA\"),\"NA\",\nIF(O18>3.65,\"A\",\nIF(O18>=3.25,\"B+\",\nIF(O18>2.65,\"B\",\nIF(O18>=2.25,\"C+\",\nIF(O18>1.75,\"C\",\nIF(O18>1.25,\"D+\",\nIF(AND(O18<=1.25,O18>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,E18)=COUNTIFS($D:$D,\"Indic\",$E:$E,E19,$K:$K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,E18)=COUNTIFS($D:$D,\"Indic\",$E:$E,E19,$K:$K,\"=NA\"),\"NA\",\nIF(Q18>3.65,\"A\",\nIF(Q18>=3.25,\"B+\",\nIF(Q18>2.65,\"B\",\nIF(Q18>=2.25,\"C+\",\nIF(Q18>1.75,\"C\",\nIF(Q18>1.25,\"D+\",\nIF(AND(Q18<=1.25,Q18>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(COUNTIFS(N19:N36,Profile!$E$250)=18,Profile!$E$250,Profile!$E$251)","v":"No"},{"$f":"AVERAGEIFS(O:O,$D:$D,\"Indic\",$E:$E,$E18,O:O,\">0\")","v":1.7083333333333333},{"$f":"IF(I18=\"D\",1,\nIF(I18=\"D*\",1,\nIF(I18=\"D+\",1.5,\nIF(I18=\"C\",2,\nIF(I18=\"C+\",2.5,\nIF(I18=\"B\",3,\nIF(I18=\"B+\",3.5,\nIF(I18=\"A\",4,\n))))))))","v":1.5},{"$f":"AVERAGEIFS(Q:Q,$D:$D,\"Indic\",$E:$E,$E18,Q:Q,\">0\")","v":1.6944444444444446},1.5,{"$f":"IFERROR(IF(N18=Profile!$E$250,IF(R18-P18<0,\"-\",IF(R18-P18>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K18=\"D\",Profile!F276,\nIF(K18=\"D+\",Profile!F276,\nIF(K18=\"D*\",Profile!F276,\nIF(K18=\"C\",Profile!F277,\nIF(K18=\"C+\",Profile!F278,\nIF(K18=\"B\",Profile!F278,\nIF(K18=\"B+\",Profile!F279,\nIF(K18=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K18=\"A\",Profile!F280,\nIF(K18=\"B+\",Profile!F280,\nIF(K18=\"B\",Profile!F280,\nIF(K18=\"D+\",Profile!F281,\nIF(K18=\"D\",Profile!F281,\nIF(K18=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-4","M1","Indic","II",{"$f":"VLOOKUP(E19,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-4",{"$f":"IFERROR(VLOOKUP(B19,Profile!A:B,2,FALSE),\"\")","v":"PI-4  Budget classification "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G19)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G19)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,I:I,\"=NU\"),\"NA\",\nIF(O19>3.65,\"A\",\nIF(O19>=3.25,\"B+\",\nIF(O19>2.65,\"B\",\nIF(O19>=2.25,\"C+\",\nIF(O19>1.75,\"C\",\nIF(O19>1.25,\"D+\",\nIF(AND(O19<=1.25,O19>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G19)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G19)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G19,K:K,\"=NU\"),\"NA\",\nIF(Q19>3.65,\"A\",\nIF(Q19>=3.25,\"B+\",\nIF(Q19>2.65,\"B\",\nIF(Q19>=2.25,\"C+\",\nIF(Q19>1.75,\"C\",\nIF(Q19>1.25,\"D+\",\nIF(AND(Q19<=1.25,Q19>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,null,{"$f":"N20","v":"Yes"},{"$f":"IFERROR(\n(IF($C19=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G19,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G19,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G19,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G19,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G19,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2},{"$f":"IF(I19=\"D\",1,\nIF(I19=\"D*\",1,\nIF(I19=\"D+\",1.5,\nIF(I19=\"C\",2,\nIF(I19=\"C+\",2.5,\nIF(I19=\"B\",3,\nIF(I19=\"B+\",3.5,\nIF(I19=\"A\",4,\n))))))))","v":2},{"$f":"IFERROR(\n(IF($C19=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G19,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G19,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G19,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G19,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G19,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":2},{"$f":"IF(K19=\"D\",1,\nIF(K19=\"D+\",1.5,\nIF(K19=\"C\",2,\nIF(K19=\"C+\",2.5,\nIF(K19=\"B\",3,\nIF(K19=\"B+\",3.5,\nIF(K19=\"A\",4,\n)))))))","v":2},{"$f":"IFERROR(IF(N19=Profile!$E$250,IF(R19-P19<0,\"-\",IF(R19-P19>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K19=\"D\",Profile!F276,\nIF(K19=\"D+\",Profile!F276,\nIF(K19=\"D*\",Profile!F276,\nIF(K19=\"C\",Profile!F277,\nIF(K19=\"C+\",Profile!F278,\nIF(K19=\"B\",Profile!F278,\nIF(K19=\"B+\",Profile!F279,\nIF(K19=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K19=\"A\",Profile!F280,\nIF(K19=\"B+\",Profile!F280,\nIF(K19=\"B\",Profile!F280,\nIF(K19=\"D+\",Profile!F281,\nIF(K19=\"D\",Profile!F281,\nIF(K19=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,{"$f":"Y20","v":1}]
[{"$f":"H3","v":"Pefalia"},4.0999999999999996,null,"Comp","II",{"$f":"VLOOKUP(E20,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-4",{"$f":"IFERROR(VLOOKUP(B20,Profile!A:B,2,FALSE),\"\")","v":"4.1  Budget classification  "},"C","Budget formulation, execution and presentation are based on administrative and economic classification and apply the SFP standard. Functional classification does \u000bnot comply with CFAP/COFOG.\r","C","Budget formulation, execution, and reporting are based on administrative and economic classifications comparable with GFS standards.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I20))=\"A\",4)+IF(TRIM(CLEAN(I20))=\"B+\",3.5)+IF(TRIM(CLEAN(I20))=\"B\",3)+IF(TRIM(CLEAN(I20))=\"C+\",2.5)+IF(TRIM(CLEAN(I20))=\"C\",2)+IF(TRIM(CLEAN(I20))=\"D+\",1.5)+IF(TRIM(CLEAN(I20))=\"D\",1)+IF(TRIM(CLEAN(I20))=\"D*\",1)+IF(TRIM(CLEAN(I20))=\"NU\",0)+IF(TRIM(CLEAN(I20))=\"NA\",0),\"\")","v":2},{"$f":"O20","v":2},{"$f":"IFERROR(IF(TRIM(CLEAN(K20))=\"A\",4)+IF(TRIM(CLEAN(K20))=\"B+\",3.5)+IF(TRIM(CLEAN(K20))=\"B\",3)+IF(TRIM(CLEAN(K20))=\"C+\",2.5)+IF(TRIM(CLEAN(K20))=\"C\",2)+IF(TRIM(CLEAN(K20))=\"D+\",1.5)+IF(TRIM(CLEAN(K20))=\"D\",1)+IF(TRIM(CLEAN(K20))=\"D*\",1)+IF(TRIM(CLEAN(K20))=\"NU\",0)+IF(TRIM(CLEAN(K20))=\"NA\",0),\"\")","v":2},{"$f":"Q20","v":2},{"$f":"IFERROR(IF(N20=Profile!$E$250,IF(R20-P20<0,\"-\",IF(R20-P20>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K20=\"D\",Profile!F276,\nIF(K20=\"D+\",Profile!F276,\nIF(K20=\"D*\",Profile!F276,\nIF(K20=\"C\",Profile!F277,\nIF(K20=\"C+\",Profile!F278,\nIF(K20=\"B\",Profile!F278,\nIF(K20=\"B+\",Profile!F279,\nIF(K20=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K20=\"A\",Profile!F280,\nIF(K20=\"B+\",Profile!F280,\nIF(K20=\"B\",Profile!F280,\nIF(K20=\"D+\",Profile!F281,\nIF(K20=\"D\",Profile!F281,\nIF(K20=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,1]
[{"$f":"H3","v":"Pefalia"},"PI-5","M1","Indic","II",{"$f":"VLOOKUP(E21,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-5",{"$f":"IFERROR(VLOOKUP(B21,Profile!A:B,2,FALSE),\"\")","v":"PI-5  Budget documentation "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G21)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G21)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,I:I,\"=NU\"),\"NA\",\nIF(O21>3.65,\"A\",\nIF(O21>=3.25,\"B+\",\nIF(O21>2.65,\"B\",\nIF(O21>=2.25,\"C+\",\nIF(O21>1.75,\"C\",\nIF(O21>1.25,\"D+\",\nIF(AND(O21<=1.25,O21>0),\"D\",\n\"\"\n)))))))))","v":"B"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G21)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G21)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G21,K:K,\"=NU\"),\"NA\",\nIF(Q21>3.65,\"A\",\nIF(Q21>=3.25,\"B+\",\nIF(Q21>2.65,\"B\",\nIF(Q21>=2.25,\"C+\",\nIF(Q21>1.75,\"C\",\nIF(Q21>1.25,\"D+\",\nIF(AND(Q21<=1.25,Q21>0),\"D\",\n\"\"\n)))))))))","v":"B"},null,null,{"$f":"N22","v":"Yes"},{"$f":"IFERROR(\n(IF($C21=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G21,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G21,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G21,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G21,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G21,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":3},{"$f":"IF(I21=\"D\",1,\nIF(I21=\"D*\",1,\nIF(I21=\"D+\",1.5,\nIF(I21=\"C\",2,\nIF(I21=\"C+\",2.5,\nIF(I21=\"B\",3,\nIF(I21=\"B+\",3.5,\nIF(I21=\"A\",4,\n))))))))","v":3},{"$f":"IFERROR(\n(IF($C21=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G21,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G21,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G21,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G21,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G21,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":3},3,{"$f":"IFERROR(IF(N21=Profile!$E$250,IF(R21-P21<0,\"-\",IF(R21-P21>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K21=\"D\",Profile!F276,\nIF(K21=\"D+\",Profile!F276,\nIF(K21=\"D*\",Profile!F276,\nIF(K21=\"C\",Profile!F277,\nIF(K21=\"C+\",Profile!F278,\nIF(K21=\"B\",Profile!F278,\nIF(K21=\"B+\",Profile!F279,\nIF(K21=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K21=\"A\",Profile!F280,\nIF(K21=\"B+\",Profile!F280,\nIF(K21=\"B\",Profile!F280,\nIF(K21=\"D+\",Profile!F281,\nIF(K21=\"D\",Profile!F281,\nIF(K21=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,0,{"$f":"Y22","v":1}]
[{"$f":"H3","v":"Pefalia"},5.0999999999999996,null,"Comp","II",{"$f":"VLOOKUP(E22,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-5",{"$f":"IFERROR(VLOOKUP(B22,Profile!A:B,2,FALSE),\"\")","v":"5.1  Budget documentation "},"B","\u000b The budget documents contain seven items of information, including the four basic elements.\r","B","Budget documentation fulfils all required information benchmarks except (i) Financial assets; (ii) Summary information of fiscal risks; (iii) Explanation of budget implications of new policy initiatives; (iv) Quantification of tax expenditures.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I22))=\"A\",4)+IF(TRIM(CLEAN(I22))=\"B+\",3.5)+IF(TRIM(CLEAN(I22))=\"B\",3)+IF(TRIM(CLEAN(I22))=\"C+\",2.5)+IF(TRIM(CLEAN(I22))=\"C\",2)+IF(TRIM(CLEAN(I22))=\"D+\",1.5)+IF(TRIM(CLEAN(I22))=\"D\",1)+IF(TRIM(CLEAN(I22))=\"D*\",1)+IF(TRIM(CLEAN(I22))=\"NU\",0)+IF(TRIM(CLEAN(I22))=\"NA\",0),\"\")","v":3},{"$f":"O22","v":3},{"$f":"IFERROR(IF(TRIM(CLEAN(K22))=\"A\",4)+IF(TRIM(CLEAN(K22))=\"B+\",3.5)+IF(TRIM(CLEAN(K22))=\"B\",3)+IF(TRIM(CLEAN(K22))=\"C+\",2.5)+IF(TRIM(CLEAN(K22))=\"C\",2)+IF(TRIM(CLEAN(K22))=\"D+\",1.5)+IF(TRIM(CLEAN(K22))=\"D\",1)+IF(TRIM(CLEAN(K22))=\"D*\",1)+IF(TRIM(CLEAN(K22))=\"NU\",0)+IF(TRIM(CLEAN(K22))=\"NA\",0),\"\")","v":3},{"$f":"Q22","v":3},{"$f":"IFERROR(IF(N22=Profile!$E$250,IF(R22-P22<0,\"-\",IF(R22-P22>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K22=\"D\",Profile!F276,\nIF(K22=\"D+\",Profile!F276,\nIF(K22=\"D*\",Profile!F276,\nIF(K22=\"C\",Profile!F277,\nIF(K22=\"C+\",Profile!F278,\nIF(K22=\"B\",Profile!F278,\nIF(K22=\"B+\",Profile!F279,\nIF(K22=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K22=\"A\",Profile!F280,\nIF(K22=\"B+\",Profile!F280,\nIF(K22=\"B\",Profile!F280,\nIF(K22=\"D+\",Profile!F281,\nIF(K22=\"D\",Profile!F281,\nIF(K22=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,0,1]
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[{"$f":"H3","v":"Pefalia"},6.1,null,"Comp","II",{"$f":"VLOOKUP(E24,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-6",{"$f":"IFERROR(VLOOKUP(B24,Profile!A:B,2,FALSE),\"\")","v":"6.1  Expenditure outside financial reports "},"D*","The information is incomplete and/or \u000bunavailable to rate the component.\r","D","Because donor funded expenditure is not reported in annual financial statements, more than 10% of budget expenditures are not included in annual financial statements of the Consolidated fund account.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I24))=\"A\",4)+IF(TRIM(CLEAN(I24))=\"B+\",3.5)+IF(TRIM(CLEAN(I24))=\"B\",3)+IF(TRIM(CLEAN(I24))=\"C+\",2.5)+IF(TRIM(CLEAN(I24))=\"C\",2)+IF(TRIM(CLEAN(I24))=\"D+\",1.5)+IF(TRIM(CLEAN(I24))=\"D\",1)+IF(TRIM(CLEAN(I24))=\"D*\",1)+IF(TRIM(CLEAN(I24))=\"NU\",0)+IF(TRIM(CLEAN(I24))=\"NA\",0),\"\")","v":1},{"$f":"O24","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K24))=\"A\",4)+IF(TRIM(CLEAN(K24))=\"B+\",3.5)+IF(TRIM(CLEAN(K24))=\"B\",3)+IF(TRIM(CLEAN(K24))=\"C+\",2.5)+IF(TRIM(CLEAN(K24))=\"C\",2)+IF(TRIM(CLEAN(K24))=\"D+\",1.5)+IF(TRIM(CLEAN(K24))=\"D\",1)+IF(TRIM(CLEAN(K24))=\"D*\",1)+IF(TRIM(CLEAN(K24))=\"NU\",0)+IF(TRIM(CLEAN(K24))=\"NA\",0),\"\")","v":1},{"$f":"Q24","v":1},{"$f":"IFERROR(IF(N24=Profile!$E$250,IF(R24-P24<0,\"-\",IF(R24-P24>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K24=\"D\",Profile!F276,\nIF(K24=\"D+\",Profile!F276,\nIF(K24=\"D*\",Profile!F276,\nIF(K24=\"C\",Profile!F277,\nIF(K24=\"C+\",Profile!F278,\nIF(K24=\"B\",Profile!F278,\nIF(K24=\"B+\",Profile!F279,\nIF(K24=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K24=\"A\",Profile!F280,\nIF(K24=\"B+\",Profile!F280,\nIF(K24=\"B\",Profile!F280,\nIF(K24=\"D+\",Profile!F281,\nIF(K24=\"D\",Profile!F281,\nIF(K24=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,0,3]
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[{"$f":"H3","v":"Pefalia"},6.3,null,"Comp","II",{"$f":"VLOOKUP(E26,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-6",{"$f":"IFERROR(VLOOKUP(B26,Profile!A:B,2,FALSE),\"\")","v":"6.3  Financial reports of extrabudgetary units "},"D","Only some EPAs and similar bodies submit detailed financial statements to MINFI once a \u000byear.\r","B","Because projects expenditure eternally funded are reported annually, detailed financial reports of most of extrabudgetary expenditures are submitted to government.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I26))=\"A\",4)+IF(TRIM(CLEAN(I26))=\"B+\",3.5)+IF(TRIM(CLEAN(I26))=\"B\",3)+IF(TRIM(CLEAN(I26))=\"C+\",2.5)+IF(TRIM(CLEAN(I26))=\"C\",2)+IF(TRIM(CLEAN(I26))=\"D+\",1.5)+IF(TRIM(CLEAN(I26))=\"D\",1)+IF(TRIM(CLEAN(I26))=\"D*\",1)+IF(TRIM(CLEAN(I26))=\"NU\",0)+IF(TRIM(CLEAN(I26))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K26))=\"A\",4)+IF(TRIM(CLEAN(K26))=\"B+\",3.5)+IF(TRIM(CLEAN(K26))=\"B\",3)+IF(TRIM(CLEAN(K26))=\"C+\",2.5)+IF(TRIM(CLEAN(K26))=\"C\",2)+IF(TRIM(CLEAN(K26))=\"D+\",1.5)+IF(TRIM(CLEAN(K26))=\"D\",1)+IF(TRIM(CLEAN(K26))=\"D*\",1)+IF(TRIM(CLEAN(K26))=\"NU\",0)+IF(TRIM(CLEAN(K26))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N26=Profile!$E$250,IF(R26-P26<0,\"-\",IF(R26-P26>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K26=\"D\",Profile!F276,\nIF(K26=\"D+\",Profile!F276,\nIF(K26=\"D*\",Profile!F276,\nIF(K26=\"C\",Profile!F277,\nIF(K26=\"C+\",Profile!F278,\nIF(K26=\"B\",Profile!F278,\nIF(K26=\"B+\",Profile!F279,\nIF(K26=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K26=\"A\",Profile!F280,\nIF(K26=\"B+\",Profile!F280,\nIF(K26=\"B\",Profile!F280,\nIF(K26=\"D+\",Profile!F281,\nIF(K26=\"D\",Profile!F281,\nIF(K26=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,1,0,3]
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[{"$f":"H3","v":"Pefalia"},7.1,null,"Comp","II",{"$f":"VLOOKUP(E28,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-7",{"$f":"IFERROR(VLOOKUP(B28,Profile!A:B,2,FALSE),\"\")","v":"7.1  System for allocating transfers  "},"B","Most transfers from central government to CTDs are determined by \u000btransparent rules and mechanisms\r","D","Horizontal allocation of some transfers to Counties and Districts from central government is not determined by transparent, rule-based systems.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I28))=\"A\",4)+IF(TRIM(CLEAN(I28))=\"B+\",3.5)+IF(TRIM(CLEAN(I28))=\"B\",3)+IF(TRIM(CLEAN(I28))=\"C+\",2.5)+IF(TRIM(CLEAN(I28))=\"C\",2)+IF(TRIM(CLEAN(I28))=\"D+\",1.5)+IF(TRIM(CLEAN(I28))=\"D\",1)+IF(TRIM(CLEAN(I28))=\"D*\",1)+IF(TRIM(CLEAN(I28))=\"NU\",0)+IF(TRIM(CLEAN(I28))=\"NA\",0),\"\")","v":3},{"$f":"O28","v":3},{"$f":"IFERROR(IF(TRIM(CLEAN(K28))=\"A\",4)+IF(TRIM(CLEAN(K28))=\"B+\",3.5)+IF(TRIM(CLEAN(K28))=\"B\",3)+IF(TRIM(CLEAN(K28))=\"C+\",2.5)+IF(TRIM(CLEAN(K28))=\"C\",2)+IF(TRIM(CLEAN(K28))=\"D+\",1.5)+IF(TRIM(CLEAN(K28))=\"D\",1)+IF(TRIM(CLEAN(K28))=\"D*\",1)+IF(TRIM(CLEAN(K28))=\"NU\",0)+IF(TRIM(CLEAN(K28))=\"NA\",0),\"\")","v":1},{"$f":"Q28","v":1},{"$f":"IFERROR(IF(N28=Profile!$E$250,IF(R28-P28<0,\"-\",IF(R28-P28>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K28=\"D\",Profile!F276,\nIF(K28=\"D+\",Profile!F276,\nIF(K28=\"D*\",Profile!F276,\nIF(K28=\"C\",Profile!F277,\nIF(K28=\"C+\",Profile!F278,\nIF(K28=\"B\",Profile!F278,\nIF(K28=\"B+\",Profile!F279,\nIF(K28=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K28=\"A\",Profile!F280,\nIF(K28=\"B+\",Profile!F280,\nIF(K28=\"B\",Profile!F280,\nIF(K28=\"D+\",Profile!F281,\nIF(K28=\"D\",Profile!F281,\nIF(K28=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,2]
[{"$f":"H3","v":"Pefalia"},7.2,null,"Comp","II",{"$f":"VLOOKUP(E29,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-7",{"$f":"IFERROR(VLOOKUP(B29,Profile!A:B,2,FALSE),\"\")","v":"7.2  Timeliness of information on transfers  "},"D","Budgetary procedures are subject to delays, and information on transfers is not communicated to CTDs before the \u000bstart of the financial year.\r","C","Counties and districts receive information on annual transfers from national governments usually when the proposed budget is published on the Ministry of Finance website.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I29))=\"A\",4)+IF(TRIM(CLEAN(I29))=\"B+\",3.5)+IF(TRIM(CLEAN(I29))=\"B\",3)+IF(TRIM(CLEAN(I29))=\"C+\",2.5)+IF(TRIM(CLEAN(I29))=\"C\",2)+IF(TRIM(CLEAN(I29))=\"D+\",1.5)+IF(TRIM(CLEAN(I29))=\"D\",1)+IF(TRIM(CLEAN(I29))=\"D*\",1)+IF(TRIM(CLEAN(I29))=\"NU\",0)+IF(TRIM(CLEAN(I29))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K29))=\"A\",4)+IF(TRIM(CLEAN(K29))=\"B+\",3.5)+IF(TRIM(CLEAN(K29))=\"B\",3)+IF(TRIM(CLEAN(K29))=\"C+\",2.5)+IF(TRIM(CLEAN(K29))=\"C\",2)+IF(TRIM(CLEAN(K29))=\"D+\",1.5)+IF(TRIM(CLEAN(K29))=\"D\",1)+IF(TRIM(CLEAN(K29))=\"D*\",1)+IF(TRIM(CLEAN(K29))=\"NU\",0)+IF(TRIM(CLEAN(K29))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N29=Profile!$E$250,IF(R29-P29<0,\"-\",IF(R29-P29>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K29=\"D\",Profile!F276,\nIF(K29=\"D+\",Profile!F276,\nIF(K29=\"D*\",Profile!F276,\nIF(K29=\"C\",Profile!F277,\nIF(K29=\"C+\",Profile!F278,\nIF(K29=\"B\",Profile!F278,\nIF(K29=\"B+\",Profile!F279,\nIF(K29=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K29=\"A\",Profile!F280,\nIF(K29=\"B+\",Profile!F280,\nIF(K29=\"B\",Profile!F280,\nIF(K29=\"D+\",Profile!F281,\nIF(K29=\"D\",Profile!F281,\nIF(K29=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,1,2]
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[{"$f":"H3","v":"Pefalia"},8.1999999999999993,null,"Comp","II",{"$f":"VLOOKUP(E32,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-8",{"$f":"IFERROR(VLOOKUP(B32,Profile!A:B,2,FALSE),\"\")","v":"8.2  Performance achieved for service delivery "},"D","Annual information on the results of services or products provided is prepared annually by all departments, but \u000bis not made public.\r","D","Ministries and agencies do not use to publish an annual performance report or any comparable report.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I32))=\"A\",4)+IF(TRIM(CLEAN(I32))=\"B+\",3.5)+IF(TRIM(CLEAN(I32))=\"B\",3)+IF(TRIM(CLEAN(I32))=\"C+\",2.5)+IF(TRIM(CLEAN(I32))=\"C\",2)+IF(TRIM(CLEAN(I32))=\"D+\",1.5)+IF(TRIM(CLEAN(I32))=\"D\",1)+IF(TRIM(CLEAN(I32))=\"D*\",1)+IF(TRIM(CLEAN(I32))=\"NU\",0)+IF(TRIM(CLEAN(I32))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K32))=\"A\",4)+IF(TRIM(CLEAN(K32))=\"B+\",3.5)+IF(TRIM(CLEAN(K32))=\"B\",3)+IF(TRIM(CLEAN(K32))=\"C+\",2.5)+IF(TRIM(CLEAN(K32))=\"C\",2)+IF(TRIM(CLEAN(K32))=\"D+\",1.5)+IF(TRIM(CLEAN(K32))=\"D\",1)+IF(TRIM(CLEAN(K32))=\"D*\",1)+IF(TRIM(CLEAN(K32))=\"NU\",0)+IF(TRIM(CLEAN(K32))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N32=Profile!$E$250,IF(R32-P32<0,\"-\",IF(R32-P32>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K32=\"D\",Profile!F276,\nIF(K32=\"D+\",Profile!F276,\nIF(K32=\"D*\",Profile!F276,\nIF(K32=\"C\",Profile!F277,\nIF(K32=\"C+\",Profile!F278,\nIF(K32=\"B\",Profile!F278,\nIF(K32=\"B+\",Profile!F279,\nIF(K32=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K32=\"A\",Profile!F280,\nIF(K32=\"B+\",Profile!F280,\nIF(K32=\"B\",Profile!F280,\nIF(K32=\"D+\",Profile!F281,\nIF(K32=\"D\",Profile!F281,\nIF(K32=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},8.3000000000000007,null,"Comp","II",{"$f":"VLOOKUP(E33,Profile!A:B,2,FALSE)","v":"II-Transparency of public finances  "},"PI-8",{"$f":"IFERROR(VLOOKUP(B33,Profile!A:B,2,FALSE),\"\")","v":"8.3  Resources received by service delivery units "},"D","No surveys have been carried out over the past three \u000byears to provide estimates of the resources received by service delivery units.\r","D*","No documentation was provided showing that surveys were conducted on estimates of resources received by service delivery units for at least one major department.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I33))=\"A\",4)+IF(TRIM(CLEAN(I33))=\"B+\",3.5)+IF(TRIM(CLEAN(I33))=\"B\",3)+IF(TRIM(CLEAN(I33))=\"C+\",2.5)+IF(TRIM(CLEAN(I33))=\"C\",2)+IF(TRIM(CLEAN(I33))=\"D+\",1.5)+IF(TRIM(CLEAN(I33))=\"D\",1)+IF(TRIM(CLEAN(I33))=\"D*\",1)+IF(TRIM(CLEAN(I33))=\"NU\",0)+IF(TRIM(CLEAN(I33))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K33))=\"A\",4)+IF(TRIM(CLEAN(K33))=\"B+\",3.5)+IF(TRIM(CLEAN(K33))=\"B\",3)+IF(TRIM(CLEAN(K33))=\"C+\",2.5)+IF(TRIM(CLEAN(K33))=\"C\",2)+IF(TRIM(CLEAN(K33))=\"D+\",1.5)+IF(TRIM(CLEAN(K33))=\"D\",1)+IF(TRIM(CLEAN(K33))=\"D*\",1)+IF(TRIM(CLEAN(K33))=\"NU\",0)+IF(TRIM(CLEAN(K33))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N33=Profile!$E$250,IF(R33-P33<0,\"-\",IF(R33-P33>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K33=\"D\",Profile!F276,\nIF(K33=\"D+\",Profile!F276,\nIF(K33=\"D*\",Profile!F276,\nIF(K33=\"C\",Profile!F277,\nIF(K33=\"C+\",Profile!F278,\nIF(K33=\"B\",Profile!F278,\nIF(K33=\"B+\",Profile!F279,\nIF(K33=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K33=\"A\",Profile!F280,\nIF(K33=\"B+\",Profile!F280,\nIF(K33=\"B\",Profile!F280,\nIF(K33=\"D+\",Profile!F281,\nIF(K33=\"D\",Profile!F281,\nIF(K33=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
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[{"$f":"H3","v":"Pefalia"},"III",null,"Pilar","III",{"$f":"VLOOKUP(E37,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},null,{"$f":"IFERROR(VLOOKUP(B37,Profile!A:B,2,FALSE),\"\")","v":"III-Management of assets and liabilities  "},{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E37)=COUNTIFS($D:$D,\"Indic\",$E:$E,$E37,$I:$I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E37)=COUNTIFS($D:$D,\"Indic\",$E:$E,C38,$I:$I,\"=NA\"),\"NA\",\nIF(O37>3.65,\"A\",\nIF(O37>=3.25,\"B+\",\nIF(O37>2.65,\"B\",\nIF(O37>=2.25,\"C+\",\nIF(O37>1.75,\"C\",\nIF(O37>1.25,\"D+\",\nIF(AND(O37<=1.25,O37>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,E37)=COUNTIFS($D:$D,\"Indic\",$E:$E,E38,$K:$K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,E37)=COUNTIFS($D:$D,\"Indic\",$E:$E,E38,$K:$K,\"=NA\"),\"NA\",\nIF(Q37>3.65,\"A\",\nIF(Q37>=3.25,\"B+\",\nIF(Q37>2.65,\"B\",\nIF(Q37>=2.25,\"C+\",\nIF(Q37>1.75,\"C\",\nIF(Q37>1.25,\"D+\",\nIF(AND(Q37<=1.25,Q37>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,null,{"$f":"IF(COUNTIFS(N38:N54,Profile!$E$250)=17,Profile!$E$250,Profile!$E$251)","v":"No"},{"$f":"AVERAGEIFS(O:O,$D:$D,\"Indic\",$E:$E,$E37,O:O,\">0\")","v":1},{"$f":"IF(I37=\"D\",1,\nIF(I37=\"D*\",1,\nIF(I37=\"D+\",1.5,\nIF(I37=\"C\",2,\nIF(I37=\"C+\",2.5,\nIF(I37=\"B\",3,\nIF(I37=\"B+\",3.5,\nIF(I37=\"A\",4,\n))))))))","v":1},{"$f":"AVERAGEIFS(Q:Q,$D:$D,\"Indic\",$E:$E,$E37,Q:Q,\">0\")","v":1.9375},2,{"$f":"IFERROR(IF(N37=Profile!$E$250,IF(R37-P37<0,\"-\",IF(R37-P37>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K37=\"D\",Profile!F276,\nIF(K37=\"D+\",Profile!F276,\nIF(K37=\"D*\",Profile!F276,\nIF(K37=\"C\",Profile!F277,\nIF(K37=\"C+\",Profile!F278,\nIF(K37=\"B\",Profile!F278,\nIF(K37=\"B+\",Profile!F279,\nIF(K37=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K37=\"A\",Profile!F280,\nIF(K37=\"B+\",Profile!F280,\nIF(K37=\"B\",Profile!F280,\nIF(K37=\"D+\",Profile!F281,\nIF(K37=\"D\",Profile!F281,\nIF(K37=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"}]
[{"$f":"H3","v":"Pefalia"},"PI-10","M2","Indic","III",{"$f":"VLOOKUP(E38,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-10",{"$f":"IFERROR(VLOOKUP(B38,Profile!A:B,2,FALSE),\"\")","v":"PI-10  Fiscal risk reporting "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G38)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G38)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,I:I,\"=NU\"),\"NA\",\nIF(O38>3.65,\"A\",\nIF(O38>=3.25,\"B+\",\nIF(O38>2.65,\"B\",\nIF(O38>=2.25,\"C+\",\nIF(O38>1.75,\"C\",\nIF(O38>1.25,\"D+\",\nIF(AND(O38<=1.25,O38>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G38)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G38)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G38,K:K,\"=NU\"),\"NA\",\nIF(Q38>3.65,\"A\",\nIF(Q38>=3.25,\"B+\",\nIF(Q38>2.65,\"B\",\nIF(Q38>=2.25,\"C+\",\nIF(Q38>1.75,\"C\",\nIF(Q38>1.25,\"D+\",\nIF(AND(Q38<=1.25,Q38>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,null,{"$f":"IF(AND(N39=Profile!E250,N40=Profile!E250,N41=Profile!E250),Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(\n(IF($C38=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G38,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G38,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G38,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G38,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G38,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1},{"$f":"IF(I38=\"D\",1,\nIF(I38=\"D*\",1,\nIF(I38=\"D+\",1.5,\nIF(I38=\"C\",2,\nIF(I38=\"C+\",2.5,\nIF(I38=\"B\",3,\nIF(I38=\"B+\",3.5,\nIF(I38=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C38=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G38,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G38,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G38,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G38,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G38,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1},{"$f":"IF(K38=\"D\",1,\nIF(K38=\"D+\",1.5,\nIF(K38=\"C\",2,\nIF(K38=\"C+\",2.5,\nIF(K38=\"B\",3,\nIF(K38=\"B+\",3.5,\nIF(K38=\"A\",4,\n)))))))","v":1},{"$f":"IFERROR(IF(N38=Profile!$E$250,IF(R38-P38<0,\"-\",IF(R38-P38>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K38=\"D\",Profile!F276,\nIF(K38=\"D+\",Profile!F276,\nIF(K38=\"D*\",Profile!F276,\nIF(K38=\"C\",Profile!F277,\nIF(K38=\"C+\",Profile!F278,\nIF(K38=\"B\",Profile!F278,\nIF(K38=\"B+\",Profile!F279,\nIF(K38=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K38=\"A\",Profile!F280,\nIF(K38=\"B+\",Profile!F280,\nIF(K38=\"B\",Profile!F280,\nIF(K38=\"D+\",Profile!F281,\nIF(K38=\"D\",Profile!F281,\nIF(K38=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,{"$f":"Y39","v":3}]
[{"$f":"H3","v":"Pefalia"},10.1,null,"Comp","III",{"$f":"VLOOKUP(E39,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-10",{"$f":"IFERROR(VLOOKUP(B39,Profile!A:B,2,FALSE),\"\")","v":"10.1  Monitoring of public corporations "},"D","At the time of the evaluation, more than a year after the end of the 2015 financial year, public companies had not yet sent their auditor-certified financial statements to the Ministry of Finance. The available data result from a campaign to collect financial statements organized by the DPC and CTR in response to requests expressed by various \u000bmissions.\r","D","Most SOEs do not submit their annual reports to the Ministry of finance and development planning.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I39))=\"A\",4)+IF(TRIM(CLEAN(I39))=\"B+\",3.5)+IF(TRIM(CLEAN(I39))=\"B\",3)+IF(TRIM(CLEAN(I39))=\"C+\",2.5)+IF(TRIM(CLEAN(I39))=\"C\",2)+IF(TRIM(CLEAN(I39))=\"D+\",1.5)+IF(TRIM(CLEAN(I39))=\"D\",1)+IF(TRIM(CLEAN(I39))=\"D*\",1)+IF(TRIM(CLEAN(I39))=\"NU\",0)+IF(TRIM(CLEAN(I39))=\"NA\",0),\"\")","v":1},{"$f":"O39","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K39))=\"A\",4)+IF(TRIM(CLEAN(K39))=\"B+\",3.5)+IF(TRIM(CLEAN(K39))=\"B\",3)+IF(TRIM(CLEAN(K39))=\"C+\",2.5)+IF(TRIM(CLEAN(K39))=\"C\",2)+IF(TRIM(CLEAN(K39))=\"D+\",1.5)+IF(TRIM(CLEAN(K39))=\"D\",1)+IF(TRIM(CLEAN(K39))=\"D*\",1)+IF(TRIM(CLEAN(K39))=\"NU\",0)+IF(TRIM(CLEAN(K39))=\"NA\",0),\"\")","v":1},{"$f":"Q39","v":1},{"$f":"IFERROR(IF(N39=Profile!$E$250,IF(R39-P39<0,\"-\",IF(R39-P39>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K39=\"D\",Profile!F276,\nIF(K39=\"D+\",Profile!F276,\nIF(K39=\"D*\",Profile!F276,\nIF(K39=\"C\",Profile!F277,\nIF(K39=\"C+\",Profile!F278,\nIF(K39=\"B\",Profile!F278,\nIF(K39=\"B+\",Profile!F279,\nIF(K39=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K39=\"A\",Profile!F280,\nIF(K39=\"B+\",Profile!F280,\nIF(K39=\"B\",Profile!F280,\nIF(K39=\"D+\",Profile!F281,\nIF(K39=\"D\",Profile!F281,\nIF(K39=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},10.199999999999999,null,"Comp","III",{"$f":"VLOOKUP(E40,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-10",{"$f":"IFERROR(VLOOKUP(B40,Profile!A:B,2,FALSE),\"\")","v":"10.2  Monitoring of subnational governments "},"D","The management accounts of audited and judged CTDs are not published and do not give rise to \u000ba consolidated annual report on the financial situation of the \u000bCTDs.\r","D","Annual Reports on the financial position and performance of Counties and Districts are not published timely. ",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I40))=\"A\",4)+IF(TRIM(CLEAN(I40))=\"B+\",3.5)+IF(TRIM(CLEAN(I40))=\"B\",3)+IF(TRIM(CLEAN(I40))=\"C+\",2.5)+IF(TRIM(CLEAN(I40))=\"C\",2)+IF(TRIM(CLEAN(I40))=\"D+\",1.5)+IF(TRIM(CLEAN(I40))=\"D\",1)+IF(TRIM(CLEAN(I40))=\"D*\",1)+IF(TRIM(CLEAN(I40))=\"NU\",0)+IF(TRIM(CLEAN(I40))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K40))=\"A\",4)+IF(TRIM(CLEAN(K40))=\"B+\",3.5)+IF(TRIM(CLEAN(K40))=\"B\",3)+IF(TRIM(CLEAN(K40))=\"C+\",2.5)+IF(TRIM(CLEAN(K40))=\"C\",2)+IF(TRIM(CLEAN(K40))=\"D+\",1.5)+IF(TRIM(CLEAN(K40))=\"D\",1)+IF(TRIM(CLEAN(K40))=\"D*\",1)+IF(TRIM(CLEAN(K40))=\"NU\",0)+IF(TRIM(CLEAN(K40))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N40=Profile!$E$250,IF(R40-P40<0,\"-\",IF(R40-P40>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K40=\"D\",Profile!F276,\nIF(K40=\"D+\",Profile!F276,\nIF(K40=\"D*\",Profile!F276,\nIF(K40=\"C\",Profile!F277,\nIF(K40=\"C+\",Profile!F278,\nIF(K40=\"B\",Profile!F278,\nIF(K40=\"B+\",Profile!F279,\nIF(K40=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K40=\"A\",Profile!F280,\nIF(K40=\"B+\",Profile!F280,\nIF(K40=\"B\",Profile!F280,\nIF(K40=\"D+\",Profile!F281,\nIF(K40=\"D\",Profile!F281,\nIF(K40=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},10.3,null,"Comp","III",{"$f":"VLOOKUP(E41,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-10",{"$f":"IFERROR(VLOOKUP(B41,Profile!A:B,2,FALSE),\"\")","v":"10.3  Contingent liabilities and other fiscal risks "},"D","The main components of the \u000bState-guaranteed debt \u000bthat constitutes the \u000bsignificant contingent \u000bliability \u000bidentified are not \u000bpresented in a document appended to the \u000bSettlement Act.\r","D","Central government entities and agencies do not quantify significant contingent liabilities in their financial reports.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I41))=\"A\",4)+IF(TRIM(CLEAN(I41))=\"B+\",3.5)+IF(TRIM(CLEAN(I41))=\"B\",3)+IF(TRIM(CLEAN(I41))=\"C+\",2.5)+IF(TRIM(CLEAN(I41))=\"C\",2)+IF(TRIM(CLEAN(I41))=\"D+\",1.5)+IF(TRIM(CLEAN(I41))=\"D\",1)+IF(TRIM(CLEAN(I41))=\"D*\",1)+IF(TRIM(CLEAN(I41))=\"NU\",0)+IF(TRIM(CLEAN(I41))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K41))=\"A\",4)+IF(TRIM(CLEAN(K41))=\"B+\",3.5)+IF(TRIM(CLEAN(K41))=\"B\",3)+IF(TRIM(CLEAN(K41))=\"C+\",2.5)+IF(TRIM(CLEAN(K41))=\"C\",2)+IF(TRIM(CLEAN(K41))=\"D+\",1.5)+IF(TRIM(CLEAN(K41))=\"D\",1)+IF(TRIM(CLEAN(K41))=\"D*\",1)+IF(TRIM(CLEAN(K41))=\"NU\",0)+IF(TRIM(CLEAN(K41))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N41=Profile!$E$250,IF(R41-P41<0,\"-\",IF(R41-P41>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K41=\"D\",Profile!F276,\nIF(K41=\"D+\",Profile!F276,\nIF(K41=\"D*\",Profile!F276,\nIF(K41=\"C\",Profile!F277,\nIF(K41=\"C+\",Profile!F278,\nIF(K41=\"B\",Profile!F278,\nIF(K41=\"B+\",Profile!F279,\nIF(K41=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K41=\"A\",Profile!F280,\nIF(K41=\"B+\",Profile!F280,\nIF(K41=\"B\",Profile!F280,\nIF(K41=\"D+\",Profile!F281,\nIF(K41=\"D\",Profile!F281,\nIF(K41=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,3]
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[{"$f":"H3","v":"Pefalia"},11.1,null,"Comp","III",{"$f":"VLOOKUP(E43,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B43,Profile!A:B,2,FALSE),\"\")","v":"11.1  Economic analysis of investment proposals "},"D*","As it has not been possible to draw up a list of major investment projects and their costs, the main information for rating this \u000bcomponent is not available.\r","B","Economic analyses are conducted to assess most major investment projects. The analyses are reviewed by an entity other than the sponsoring entity.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I43))=\"A\",4)+IF(TRIM(CLEAN(I43))=\"B+\",3.5)+IF(TRIM(CLEAN(I43))=\"B\",3)+IF(TRIM(CLEAN(I43))=\"C+\",2.5)+IF(TRIM(CLEAN(I43))=\"C\",2)+IF(TRIM(CLEAN(I43))=\"D+\",1.5)+IF(TRIM(CLEAN(I43))=\"D\",1)+IF(TRIM(CLEAN(I43))=\"D*\",1)+IF(TRIM(CLEAN(I43))=\"NU\",0)+IF(TRIM(CLEAN(I43))=\"NA\",0),\"\")","v":1},{"$f":"O43","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K43))=\"A\",4)+IF(TRIM(CLEAN(K43))=\"B+\",3.5)+IF(TRIM(CLEAN(K43))=\"B\",3)+IF(TRIM(CLEAN(K43))=\"C+\",2.5)+IF(TRIM(CLEAN(K43))=\"C\",2)+IF(TRIM(CLEAN(K43))=\"D+\",1.5)+IF(TRIM(CLEAN(K43))=\"D\",1)+IF(TRIM(CLEAN(K43))=\"D*\",1)+IF(TRIM(CLEAN(K43))=\"NU\",0)+IF(TRIM(CLEAN(K43))=\"NA\",0),\"\")","v":3},{"$f":"Q43","v":3},{"$f":"IFERROR(IF(N43=Profile!$E$250,IF(R43-P43<0,\"-\",IF(R43-P43>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K43=\"D\",Profile!F276,\nIF(K43=\"D+\",Profile!F276,\nIF(K43=\"D*\",Profile!F276,\nIF(K43=\"C\",Profile!F277,\nIF(K43=\"C+\",Profile!F278,\nIF(K43=\"B\",Profile!F278,\nIF(K43=\"B+\",Profile!F279,\nIF(K43=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K43=\"A\",Profile!F280,\nIF(K43=\"B+\",Profile!F280,\nIF(K43=\"B\",Profile!F280,\nIF(K43=\"D+\",Profile!F281,\nIF(K43=\"D\",Profile!F281,\nIF(K43=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,1,0,4]
[{"$f":"H3","v":"Pefalia"},11.2,null,"Comp","III",{"$f":"VLOOKUP(E44,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B44,Profile!A:B,2,FALSE),\"\")","v":"11.2  Investment project selection "},"D*","As it has not been possible to draw up a list of major investment projects and their costs, the main information for rating this \u000bcomponent is not available.\r","D","As most of the projects are externally financed projects (for which there is no pipeline and central review process), less than 25% of the major investment projects are prioritised by a central entity.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I44))=\"A\",4)+IF(TRIM(CLEAN(I44))=\"B+\",3.5)+IF(TRIM(CLEAN(I44))=\"B\",3)+IF(TRIM(CLEAN(I44))=\"C+\",2.5)+IF(TRIM(CLEAN(I44))=\"C\",2)+IF(TRIM(CLEAN(I44))=\"D+\",1.5)+IF(TRIM(CLEAN(I44))=\"D\",1)+IF(TRIM(CLEAN(I44))=\"D*\",1)+IF(TRIM(CLEAN(I44))=\"NU\",0)+IF(TRIM(CLEAN(I44))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K44))=\"A\",4)+IF(TRIM(CLEAN(K44))=\"B+\",3.5)+IF(TRIM(CLEAN(K44))=\"B\",3)+IF(TRIM(CLEAN(K44))=\"C+\",2.5)+IF(TRIM(CLEAN(K44))=\"C\",2)+IF(TRIM(CLEAN(K44))=\"D+\",1.5)+IF(TRIM(CLEAN(K44))=\"D\",1)+IF(TRIM(CLEAN(K44))=\"D*\",1)+IF(TRIM(CLEAN(K44))=\"NU\",0)+IF(TRIM(CLEAN(K44))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N44=Profile!$E$250,IF(R44-P44<0,\"-\",IF(R44-P44>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K44=\"D\",Profile!F276,\nIF(K44=\"D+\",Profile!F276,\nIF(K44=\"D*\",Profile!F276,\nIF(K44=\"C\",Profile!F277,\nIF(K44=\"C+\",Profile!F278,\nIF(K44=\"B\",Profile!F278,\nIF(K44=\"B+\",Profile!F279,\nIF(K44=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K44=\"A\",Profile!F280,\nIF(K44=\"B+\",Profile!F280,\nIF(K44=\"B\",Profile!F280,\nIF(K44=\"D+\",Profile!F281,\nIF(K44=\"D\",Profile!F281,\nIF(K44=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,0,4]
[{"$f":"H3","v":"Pefalia"},11.3,null,"Comp","III",{"$f":"VLOOKUP(E45,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B45,Profile!A:B,2,FALSE),\"\")","v":"11.3  Investment project costing "},"D*","As it has not been possible to draw up a list of major investment projects and their costs, the main information for rating this \u000bcomponent is not available.\r","D","Projections of the total capital cost of major investment projects are not included in the budget documents.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I45))=\"A\",4)+IF(TRIM(CLEAN(I45))=\"B+\",3.5)+IF(TRIM(CLEAN(I45))=\"B\",3)+IF(TRIM(CLEAN(I45))=\"C+\",2.5)+IF(TRIM(CLEAN(I45))=\"C\",2)+IF(TRIM(CLEAN(I45))=\"D+\",1.5)+IF(TRIM(CLEAN(I45))=\"D\",1)+IF(TRIM(CLEAN(I45))=\"D*\",1)+IF(TRIM(CLEAN(I45))=\"NU\",0)+IF(TRIM(CLEAN(I45))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K45))=\"A\",4)+IF(TRIM(CLEAN(K45))=\"B+\",3.5)+IF(TRIM(CLEAN(K45))=\"B\",3)+IF(TRIM(CLEAN(K45))=\"C+\",2.5)+IF(TRIM(CLEAN(K45))=\"C\",2)+IF(TRIM(CLEAN(K45))=\"D+\",1.5)+IF(TRIM(CLEAN(K45))=\"D\",1)+IF(TRIM(CLEAN(K45))=\"D*\",1)+IF(TRIM(CLEAN(K45))=\"NU\",0)+IF(TRIM(CLEAN(K45))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N45=Profile!$E$250,IF(R45-P45<0,\"-\",IF(R45-P45>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K45=\"D\",Profile!F276,\nIF(K45=\"D+\",Profile!F276,\nIF(K45=\"D*\",Profile!F276,\nIF(K45=\"C\",Profile!F277,\nIF(K45=\"C+\",Profile!F278,\nIF(K45=\"B\",Profile!F278,\nIF(K45=\"B+\",Profile!F279,\nIF(K45=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K45=\"A\",Profile!F280,\nIF(K45=\"B+\",Profile!F280,\nIF(K45=\"B\",Profile!F280,\nIF(K45=\"D+\",Profile!F281,\nIF(K45=\"D\",Profile!F281,\nIF(K45=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,0,4]
[{"$f":"H3","v":"Pefalia"},11.4,null,"Comp","III",{"$f":"VLOOKUP(E46,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B46,Profile!A:B,2,FALSE),\"\")","v":"11.4  Investment project monitoring  "},"D","The annual report on the physical and financial execution of public investment projects appended to the settlement bill does not distinguish between major and minor projects, and does not cover all central government investments, since it does not \u000binclude those made by EPAs or under PPP contracts.\r","C","The total cost and physical progress of major investment projects are monitored by the implementing government unit. Standard procedures and rules for project implementation are in place, but no information on the implementation of major investment projects is published annually.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I46))=\"A\",4)+IF(TRIM(CLEAN(I46))=\"B+\",3.5)+IF(TRIM(CLEAN(I46))=\"B\",3)+IF(TRIM(CLEAN(I46))=\"C+\",2.5)+IF(TRIM(CLEAN(I46))=\"C\",2)+IF(TRIM(CLEAN(I46))=\"D+\",1.5)+IF(TRIM(CLEAN(I46))=\"D\",1)+IF(TRIM(CLEAN(I46))=\"D*\",1)+IF(TRIM(CLEAN(I46))=\"NU\",0)+IF(TRIM(CLEAN(I46))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K46))=\"A\",4)+IF(TRIM(CLEAN(K46))=\"B+\",3.5)+IF(TRIM(CLEAN(K46))=\"B\",3)+IF(TRIM(CLEAN(K46))=\"C+\",2.5)+IF(TRIM(CLEAN(K46))=\"C\",2)+IF(TRIM(CLEAN(K46))=\"D+\",1.5)+IF(TRIM(CLEAN(K46))=\"D\",1)+IF(TRIM(CLEAN(K46))=\"D*\",1)+IF(TRIM(CLEAN(K46))=\"NU\",0)+IF(TRIM(CLEAN(K46))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N46=Profile!$E$250,IF(R46-P46<0,\"-\",IF(R46-P46>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K46=\"D\",Profile!F276,\nIF(K46=\"D+\",Profile!F276,\nIF(K46=\"D*\",Profile!F276,\nIF(K46=\"C\",Profile!F277,\nIF(K46=\"C+\",Profile!F278,\nIF(K46=\"B\",Profile!F278,\nIF(K46=\"B+\",Profile!F279,\nIF(K46=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K46=\"A\",Profile!F280,\nIF(K46=\"B+\",Profile!F280,\nIF(K46=\"B\",Profile!F280,\nIF(K46=\"D+\",Profile!F281,\nIF(K46=\"D\",Profile!F281,\nIF(K46=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,0,4]
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[{"$f":"H3","v":"Pefalia"},12.1,null,"Comp","III",{"$f":"VLOOKUP(E48,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-12",{"$f":"IFERROR(VLOOKUP(B48,Profile!A:B,2,FALSE),\"\")","v":"12.1  Financial asset monitoring "},"D","The State does not keep a register of the various categories of financial assets held by the central government, and information on the performance of \u000bfinancial assets is not published.\r","D","Insufficient information is generated about non-current assets because of the current use of the cash basis IPSAS.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I48))=\"A\",4)+IF(TRIM(CLEAN(I48))=\"B+\",3.5)+IF(TRIM(CLEAN(I48))=\"B\",3)+IF(TRIM(CLEAN(I48))=\"C+\",2.5)+IF(TRIM(CLEAN(I48))=\"C\",2)+IF(TRIM(CLEAN(I48))=\"D+\",1.5)+IF(TRIM(CLEAN(I48))=\"D\",1)+IF(TRIM(CLEAN(I48))=\"D*\",1)+IF(TRIM(CLEAN(I48))=\"NU\",0)+IF(TRIM(CLEAN(I48))=\"NA\",0),\"\")","v":1},{"$f":"O48","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K48))=\"A\",4)+IF(TRIM(CLEAN(K48))=\"B+\",3.5)+IF(TRIM(CLEAN(K48))=\"B\",3)+IF(TRIM(CLEAN(K48))=\"C+\",2.5)+IF(TRIM(CLEAN(K48))=\"C\",2)+IF(TRIM(CLEAN(K48))=\"D+\",1.5)+IF(TRIM(CLEAN(K48))=\"D\",1)+IF(TRIM(CLEAN(K48))=\"D*\",1)+IF(TRIM(CLEAN(K48))=\"NU\",0)+IF(TRIM(CLEAN(K48))=\"NA\",0),\"\")","v":1},{"$f":"Q48","v":1},{"$f":"IFERROR(IF(N48=Profile!$E$250,IF(R48-P48<0,\"-\",IF(R48-P48>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K48=\"D\",Profile!F276,\nIF(K48=\"D+\",Profile!F276,\nIF(K48=\"D*\",Profile!F276,\nIF(K48=\"C\",Profile!F277,\nIF(K48=\"C+\",Profile!F278,\nIF(K48=\"B\",Profile!F278,\nIF(K48=\"B+\",Profile!F279,\nIF(K48=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K48=\"A\",Profile!F280,\nIF(K48=\"B+\",Profile!F280,\nIF(K48=\"B\",Profile!F280,\nIF(K48=\"D+\",Profile!F281,\nIF(K48=\"D\",Profile!F281,\nIF(K48=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},12.2,null,"Comp","III",{"$f":"VLOOKUP(E49,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-12",{"$f":"IFERROR(VLOOKUP(B49,Profile!A:B,2,FALSE),\"\")","v":"12.2  Nonfinancial asset monitoring "},"D","The subject accounting system currently in use in Cameroon's ministries has a number of shortcomings, which make it impossible to obtain \u000ban exhaustive picture of the State's movable and immovable assets. The various prescribed registers are not always \u000bkept, or are poorly kept.\r","D","The government maintains a register of its holdings of fixed assets but does not collect information on their usage and age.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I49))=\"A\",4)+IF(TRIM(CLEAN(I49))=\"B+\",3.5)+IF(TRIM(CLEAN(I49))=\"B\",3)+IF(TRIM(CLEAN(I49))=\"C+\",2.5)+IF(TRIM(CLEAN(I49))=\"C\",2)+IF(TRIM(CLEAN(I49))=\"D+\",1.5)+IF(TRIM(CLEAN(I49))=\"D\",1)+IF(TRIM(CLEAN(I49))=\"D*\",1)+IF(TRIM(CLEAN(I49))=\"NU\",0)+IF(TRIM(CLEAN(I49))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K49))=\"A\",4)+IF(TRIM(CLEAN(K49))=\"B+\",3.5)+IF(TRIM(CLEAN(K49))=\"B\",3)+IF(TRIM(CLEAN(K49))=\"C+\",2.5)+IF(TRIM(CLEAN(K49))=\"C\",2)+IF(TRIM(CLEAN(K49))=\"D+\",1.5)+IF(TRIM(CLEAN(K49))=\"D\",1)+IF(TRIM(CLEAN(K49))=\"D*\",1)+IF(TRIM(CLEAN(K49))=\"NU\",0)+IF(TRIM(CLEAN(K49))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N49=Profile!$E$250,IF(R49-P49<0,\"-\",IF(R49-P49>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K49=\"D\",Profile!F276,\nIF(K49=\"D+\",Profile!F276,\nIF(K49=\"D*\",Profile!F276,\nIF(K49=\"C\",Profile!F277,\nIF(K49=\"C+\",Profile!F278,\nIF(K49=\"B\",Profile!F278,\nIF(K49=\"B+\",Profile!F279,\nIF(K49=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K49=\"A\",Profile!F280,\nIF(K49=\"B+\",Profile!F280,\nIF(K49=\"B\",Profile!F280,\nIF(K49=\"D+\",Profile!F281,\nIF(K49=\"D\",Profile!F281,\nIF(K49=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},12.3,null,"Comp","III",{"$f":"VLOOKUP(E50,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-12",{"$f":"IFERROR(VLOOKUP(B50,Profile!A:B,2,FALSE),\"\")","v":"12.3  Transparency of asset disposal "},"D","Existing legislation on the transfer and disposal of the State's non-financial assets covers only movable assets, and is not always complied with. Reports are not produced, and information on these operations is not included in budget documentation or \u000bannual financial statements.\r","C","Procedures and rules are established for the transfer or disposal of non-financial assets but only partial information on transfers and disposals is included in annual financial reports.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I50))=\"A\",4)+IF(TRIM(CLEAN(I50))=\"B+\",3.5)+IF(TRIM(CLEAN(I50))=\"B\",3)+IF(TRIM(CLEAN(I50))=\"C+\",2.5)+IF(TRIM(CLEAN(I50))=\"C\",2)+IF(TRIM(CLEAN(I50))=\"D+\",1.5)+IF(TRIM(CLEAN(I50))=\"D\",1)+IF(TRIM(CLEAN(I50))=\"D*\",1)+IF(TRIM(CLEAN(I50))=\"NU\",0)+IF(TRIM(CLEAN(I50))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K50))=\"A\",4)+IF(TRIM(CLEAN(K50))=\"B+\",3.5)+IF(TRIM(CLEAN(K50))=\"B\",3)+IF(TRIM(CLEAN(K50))=\"C+\",2.5)+IF(TRIM(CLEAN(K50))=\"C\",2)+IF(TRIM(CLEAN(K50))=\"D+\",1.5)+IF(TRIM(CLEAN(K50))=\"D\",1)+IF(TRIM(CLEAN(K50))=\"D*\",1)+IF(TRIM(CLEAN(K50))=\"NU\",0)+IF(TRIM(CLEAN(K50))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N50=Profile!$E$250,IF(R50-P50<0,\"-\",IF(R50-P50>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K50=\"D\",Profile!F276,\nIF(K50=\"D+\",Profile!F276,\nIF(K50=\"D*\",Profile!F276,\nIF(K50=\"C\",Profile!F277,\nIF(K50=\"C+\",Profile!F278,\nIF(K50=\"B\",Profile!F278,\nIF(K50=\"B+\",Profile!F279,\nIF(K50=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K50=\"A\",Profile!F280,\nIF(K50=\"B+\",Profile!F280,\nIF(K50=\"B\",Profile!F280,\nIF(K50=\"D+\",Profile!F281,\nIF(K50=\"D\",Profile!F281,\nIF(K50=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-13","M2","Indic","III",{"$f":"VLOOKUP(E51,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-13",{"$f":"IFERROR(VLOOKUP(B51,Profile!A:B,2,FALSE),\"\")","v":"PI-13  Debt management "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G51)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G51,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G51)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G51,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G51,I:I,\"=NU\"),\"NA\",\nIF(O51>3.65,\"A\",\nIF(O51>=3.25,\"B+\",\nIF(O51>2.65,\"B\",\nIF(O51>=2.25,\"C+\",\nIF(O51>1.75,\"C\",\nIF(O51>1.25,\"D+\",\nIF(AND(O51<=1.25,O51>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,"D",null,null,{"$f":"IF(AND(N52=Profile!E250,N53=Profile!E250,N54=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C51=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G51,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G51,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G51,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G51,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G51,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1},{"$f":"IF(I51=\"D\",1,\nIF(I51=\"D*\",1,\nIF(I51=\"D+\",1.5,\nIF(I51=\"C\",2,\nIF(I51=\"C+\",2.5,\nIF(I51=\"B\",3,\nIF(I51=\"B+\",3.5,\nIF(I51=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C51=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G51,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G51,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G51,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G51,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G51,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":3.6666666666666665},1,{"$f":"IFERROR(IF(N51=Profile!$E$250,IF(R51-P51<0,\"-\",IF(R51-P51>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K51=\"D\",Profile!F276,\nIF(K51=\"D+\",Profile!F276,\nIF(K51=\"D*\",Profile!F276,\nIF(K51=\"C\",Profile!F277,\nIF(K51=\"C+\",Profile!F278,\nIF(K51=\"B\",Profile!F278,\nIF(K51=\"B+\",Profile!F279,\nIF(K51=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K51=\"A\",Profile!F280,\nIF(K51=\"B+\",Profile!F280,\nIF(K51=\"B\",Profile!F280,\nIF(K51=\"D+\",Profile!F281,\nIF(K51=\"D\",Profile!F281,\nIF(K51=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,{"$f":"Y52","v":3}]
[{"$f":"H3","v":"Pefalia"},13.1,null,"Comp","III",{"$f":"VLOOKUP(E52,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-13",{"$f":"IFERROR(VLOOKUP(B52,Profile!A:B,2,FALSE),\"\")","v":"13.1  Recording and reporting of debt and guarantees  "},"D","Data on external public debt managed by CAA is exhaustive, regularly updated and reconciled with lenders on an annual basis. Data on domestic public debt is not exhaustive, as unstructured domestic debt has not yet been stabilized. The quarterly public debt conjuncture notes are not produced regularly and do not contain information on guaranteed debt. The CAA's public debt database and the various reports it produces do not cover the entire central public administration, as public establishments and the CNPS \u000bare not taken into account.\r","B","Domestic and foreign debt and guaranteed debt records are complete and updated monthly. Data are reconciled quarterly, but not monthly. Comprehensive statistical reports are produced quarterly and annually.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I52))=\"A\",4)+IF(TRIM(CLEAN(I52))=\"B+\",3.5)+IF(TRIM(CLEAN(I52))=\"B\",3)+IF(TRIM(CLEAN(I52))=\"C+\",2.5)+IF(TRIM(CLEAN(I52))=\"C\",2)+IF(TRIM(CLEAN(I52))=\"D+\",1.5)+IF(TRIM(CLEAN(I52))=\"D\",1)+IF(TRIM(CLEAN(I52))=\"D*\",1)+IF(TRIM(CLEAN(I52))=\"NU\",0)+IF(TRIM(CLEAN(I52))=\"NA\",0),\"\")","v":1},{"$f":"O52","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K52))=\"A\",4)+IF(TRIM(CLEAN(K52))=\"B+\",3.5)+IF(TRIM(CLEAN(K52))=\"B\",3)+IF(TRIM(CLEAN(K52))=\"C+\",2.5)+IF(TRIM(CLEAN(K52))=\"C\",2)+IF(TRIM(CLEAN(K52))=\"D+\",1.5)+IF(TRIM(CLEAN(K52))=\"D\",1)+IF(TRIM(CLEAN(K52))=\"D*\",1)+IF(TRIM(CLEAN(K52))=\"NU\",0)+IF(TRIM(CLEAN(K52))=\"NA\",0),\"\")","v":3},{"$f":"Q52","v":3},{"$f":"IFERROR(IF(N52=Profile!$E$250,IF(R52-P52<0,\"-\",IF(R52-P52>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K52=\"D\",Profile!F276,\nIF(K52=\"D+\",Profile!F276,\nIF(K52=\"D*\",Profile!F276,\nIF(K52=\"C\",Profile!F277,\nIF(K52=\"C+\",Profile!F278,\nIF(K52=\"B\",Profile!F278,\nIF(K52=\"B+\",Profile!F279,\nIF(K52=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K52=\"A\",Profile!F280,\nIF(K52=\"B+\",Profile!F280,\nIF(K52=\"B\",Profile!F280,\nIF(K52=\"D+\",Profile!F281,\nIF(K52=\"D\",Profile!F281,\nIF(K52=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},13.2,null,"Comp","III",{"$f":"VLOOKUP(E53,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-13",{"$f":"IFERROR(VLOOKUP(B53,Profile!A:B,2,FALSE),\"\")","v":"13.2  Approval of debt and guarantees  "},"D","Cameroon does not have a legal framework that precisely defines and delimits the powers to contract external and internal loans, or to issue state guarantees. The public debt policy is well defined in the public debt strategy document that has accompanied the finance bill since 2010. Similarly, the procedures to be followed for borrowing and issuing guarantees are defined in regulatory texts, and borrowing and guarantee ceilings are \u000bset each year by the Finance Act.\r","A","Central government's contracting of loans and issuance of guarantees are made against transparent criteria and fiscal targets, and always approved by the Minister of Finance.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I53))=\"A\",4)+IF(TRIM(CLEAN(I53))=\"B+\",3.5)+IF(TRIM(CLEAN(I53))=\"B\",3)+IF(TRIM(CLEAN(I53))=\"C+\",2.5)+IF(TRIM(CLEAN(I53))=\"C\",2)+IF(TRIM(CLEAN(I53))=\"D+\",1.5)+IF(TRIM(CLEAN(I53))=\"D\",1)+IF(TRIM(CLEAN(I53))=\"D*\",1)+IF(TRIM(CLEAN(I53))=\"NU\",0)+IF(TRIM(CLEAN(I53))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K53))=\"A\",4)+IF(TRIM(CLEAN(K53))=\"B+\",3.5)+IF(TRIM(CLEAN(K53))=\"B\",3)+IF(TRIM(CLEAN(K53))=\"C+\",2.5)+IF(TRIM(CLEAN(K53))=\"C\",2)+IF(TRIM(CLEAN(K53))=\"D+\",1.5)+IF(TRIM(CLEAN(K53))=\"D\",1)+IF(TRIM(CLEAN(K53))=\"D*\",1)+IF(TRIM(CLEAN(K53))=\"NU\",0)+IF(TRIM(CLEAN(K53))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(N53=Profile!$E$250,IF(R53-P53<0,\"-\",IF(R53-P53>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K53=\"D\",Profile!F276,\nIF(K53=\"D+\",Profile!F276,\nIF(K53=\"D*\",Profile!F276,\nIF(K53=\"C\",Profile!F277,\nIF(K53=\"C+\",Profile!F278,\nIF(K53=\"B\",Profile!F278,\nIF(K53=\"B+\",Profile!F279,\nIF(K53=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K53=\"A\",Profile!F280,\nIF(K53=\"B+\",Profile!F280,\nIF(K53=\"B\",Profile!F280,\nIF(K53=\"D+\",Profile!F281,\nIF(K53=\"D\",Profile!F281,\nIF(K53=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},13.3,null,"Comp","III",{"$f":"VLOOKUP(E54,Profile!A:B,2,FALSE)","v":"III-Management of assets and liabilities  "},"PI-13",{"$f":"IFERROR(VLOOKUP(B54,Profile!A:B,2,FALSE),\"\")","v":"13.3  Debt management strategy "},"D","Since 2010, Cameroon has been drawing up a three-year public debt and debt management strategy, which includes targets for indicators relating to interest rate\u000b, refinancing and exchange rate risks.\u000b But\r","A","A Debt Sustainability Analysis (DSA), with a horizon of at least three years, is prepared by the IMF and the World Bank under the Extended Credit Facility and publicly reported. Annual reporting against debt management objectives is provided to the legislature. The government’s annual plan for borrowing is consistent with the approved strategy.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I54))=\"A\",4)+IF(TRIM(CLEAN(I54))=\"B+\",3.5)+IF(TRIM(CLEAN(I54))=\"B\",3)+IF(TRIM(CLEAN(I54))=\"C+\",2.5)+IF(TRIM(CLEAN(I54))=\"C\",2)+IF(TRIM(CLEAN(I54))=\"D+\",1.5)+IF(TRIM(CLEAN(I54))=\"D\",1)+IF(TRIM(CLEAN(I54))=\"D*\",1)+IF(TRIM(CLEAN(I54))=\"NU\",0)+IF(TRIM(CLEAN(I54))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K54))=\"A\",4)+IF(TRIM(CLEAN(K54))=\"B+\",3.5)+IF(TRIM(CLEAN(K54))=\"B\",3)+IF(TRIM(CLEAN(K54))=\"C+\",2.5)+IF(TRIM(CLEAN(K54))=\"C\",2)+IF(TRIM(CLEAN(K54))=\"D+\",1.5)+IF(TRIM(CLEAN(K54))=\"D\",1)+IF(TRIM(CLEAN(K54))=\"D*\",1)+IF(TRIM(CLEAN(K54))=\"NU\",0)+IF(TRIM(CLEAN(K54))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(N54=Profile!$E$250,IF(R54-P54<0,\"-\",IF(R54-P54>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K54=\"D\",Profile!F276,\nIF(K54=\"D+\",Profile!F276,\nIF(K54=\"D*\",Profile!F276,\nIF(K54=\"C\",Profile!F277,\nIF(K54=\"C+\",Profile!F278,\nIF(K54=\"B\",Profile!F278,\nIF(K54=\"B+\",Profile!F279,\nIF(K54=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K54=\"A\",Profile!F280,\nIF(K54=\"B+\",Profile!F280,\nIF(K54=\"B\",Profile!F280,\nIF(K54=\"D+\",Profile!F281,\nIF(K54=\"D\",Profile!F281,\nIF(K54=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,0,3]
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[{"$f":"H3","v":"Pefalia"},14.1,null,"Comp","IV",{"$f":"VLOOKUP(E57,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-14",{"$f":"IFERROR(VLOOKUP(B57,Profile!A:B,2,FALSE),\"\")","v":"14.1  Macroeconomic forecasts "},"D","Forecasts for certain macroeconomic indicators are presented for the fiscal year and two subsequent years. For other indicators, forecasts are presented for fiscal year \u000bN+1 only.\r","B","The Ministry of Finance prepares medium-term forecasts of key macroeconomic indicators, which are included in the budget documentation submitted to the legislature. However, the projections are not reviewed by an external entity.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I57))=\"A\",4)+IF(TRIM(CLEAN(I57))=\"B+\",3.5)+IF(TRIM(CLEAN(I57))=\"B\",3)+IF(TRIM(CLEAN(I57))=\"C+\",2.5)+IF(TRIM(CLEAN(I57))=\"C\",2)+IF(TRIM(CLEAN(I57))=\"D+\",1.5)+IF(TRIM(CLEAN(I57))=\"D\",1)+IF(TRIM(CLEAN(I57))=\"D*\",1)+IF(TRIM(CLEAN(I57))=\"NU\",0)+IF(TRIM(CLEAN(I57))=\"NA\",0),\"\")","v":1},{"$f":"O57","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K57))=\"A\",4)+IF(TRIM(CLEAN(K57))=\"B+\",3.5)+IF(TRIM(CLEAN(K57))=\"B\",3)+IF(TRIM(CLEAN(K57))=\"C+\",2.5)+IF(TRIM(CLEAN(K57))=\"C\",2)+IF(TRIM(CLEAN(K57))=\"D+\",1.5)+IF(TRIM(CLEAN(K57))=\"D\",1)+IF(TRIM(CLEAN(K57))=\"D*\",1)+IF(TRIM(CLEAN(K57))=\"NU\",0)+IF(TRIM(CLEAN(K57))=\"NA\",0),\"\")","v":3},{"$f":"Q57","v":3},{"$f":"IFERROR(IF(N57=Profile!$E$250,IF(R57-P57<0,\"-\",IF(R57-P57>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K57=\"D\",Profile!F276,\nIF(K57=\"D+\",Profile!F276,\nIF(K57=\"D*\",Profile!F276,\nIF(K57=\"C\",Profile!F277,\nIF(K57=\"C+\",Profile!F278,\nIF(K57=\"B\",Profile!F278,\nIF(K57=\"B+\",Profile!F279,\nIF(K57=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K57=\"A\",Profile!F280,\nIF(K57=\"B+\",Profile!F280,\nIF(K57=\"B\",Profile!F280,\nIF(K57=\"D+\",Profile!F281,\nIF(K57=\"D\",Profile!F281,\nIF(K57=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},14.2,null,"Comp","IV",{"$f":"VLOOKUP(E58,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-14",{"$f":"IFERROR(VLOOKUP(B58,Profile!A:B,2,FALSE),\"\")","v":"14.2  Fiscal forecasts "},"B","Forecasts of the main budget aggregates for fiscal years T+1 to T+3 are presented, together with the assumptions for their evolution, in the budget documents sent to Parliament for examination and \u000bvote.\r","B","The government prepares medium-term forecasts of the main fiscal indicators, including revenues, aggregate expenditure, and budget balance. These forecasts, together with the underlying assumptions, are included in the budget documentation submitted to the legislature.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I58))=\"A\",4)+IF(TRIM(CLEAN(I58))=\"B+\",3.5)+IF(TRIM(CLEAN(I58))=\"B\",3)+IF(TRIM(CLEAN(I58))=\"C+\",2.5)+IF(TRIM(CLEAN(I58))=\"C\",2)+IF(TRIM(CLEAN(I58))=\"D+\",1.5)+IF(TRIM(CLEAN(I58))=\"D\",1)+IF(TRIM(CLEAN(I58))=\"D*\",1)+IF(TRIM(CLEAN(I58))=\"NU\",0)+IF(TRIM(CLEAN(I58))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(TRIM(CLEAN(K58))=\"A\",4)+IF(TRIM(CLEAN(K58))=\"B+\",3.5)+IF(TRIM(CLEAN(K58))=\"B\",3)+IF(TRIM(CLEAN(K58))=\"C+\",2.5)+IF(TRIM(CLEAN(K58))=\"C\",2)+IF(TRIM(CLEAN(K58))=\"D+\",1.5)+IF(TRIM(CLEAN(K58))=\"D\",1)+IF(TRIM(CLEAN(K58))=\"D*\",1)+IF(TRIM(CLEAN(K58))=\"NU\",0)+IF(TRIM(CLEAN(K58))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N58=Profile!$E$250,IF(R58-P58<0,\"-\",IF(R58-P58>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K58=\"D\",Profile!F276,\nIF(K58=\"D+\",Profile!F276,\nIF(K58=\"D*\",Profile!F276,\nIF(K58=\"C\",Profile!F277,\nIF(K58=\"C+\",Profile!F278,\nIF(K58=\"B\",Profile!F278,\nIF(K58=\"B+\",Profile!F279,\nIF(K58=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K58=\"A\",Profile!F280,\nIF(K58=\"B+\",Profile!F280,\nIF(K58=\"B\",Profile!F280,\nIF(K58=\"D+\",Profile!F281,\nIF(K58=\"D\",Profile!F281,\nIF(K58=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},14.3,null,"Comp","IV",{"$f":"VLOOKUP(E59,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-14",{"$f":"IFERROR(VLOOKUP(B59,Profile!A:B,2,FALSE),\"\")","v":"14.3  Macrofiscal sensitivity analysis "},"D","Macroeconomic and budget forecasts do not include qualitative assessments of the impact of different \u000bmacroeconomic assumptions\r","C","The government prepares, for internal use, a range of fiscal forecast scenarios based on alternative macroeconomic assumptions, but the budget documents do not include discussion of forecast sensitivities. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I59))=\"A\",4)+IF(TRIM(CLEAN(I59))=\"B+\",3.5)+IF(TRIM(CLEAN(I59))=\"B\",3)+IF(TRIM(CLEAN(I59))=\"C+\",2.5)+IF(TRIM(CLEAN(I59))=\"C\",2)+IF(TRIM(CLEAN(I59))=\"D+\",1.5)+IF(TRIM(CLEAN(I59))=\"D\",1)+IF(TRIM(CLEAN(I59))=\"D*\",1)+IF(TRIM(CLEAN(I59))=\"NU\",0)+IF(TRIM(CLEAN(I59))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K59))=\"A\",4)+IF(TRIM(CLEAN(K59))=\"B+\",3.5)+IF(TRIM(CLEAN(K59))=\"B\",3)+IF(TRIM(CLEAN(K59))=\"C+\",2.5)+IF(TRIM(CLEAN(K59))=\"C\",2)+IF(TRIM(CLEAN(K59))=\"D+\",1.5)+IF(TRIM(CLEAN(K59))=\"D\",1)+IF(TRIM(CLEAN(K59))=\"D*\",1)+IF(TRIM(CLEAN(K59))=\"NU\",0)+IF(TRIM(CLEAN(K59))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N59=Profile!$E$250,IF(R59-P59<0,\"-\",IF(R59-P59>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K59=\"D\",Profile!F276,\nIF(K59=\"D+\",Profile!F276,\nIF(K59=\"D*\",Profile!F276,\nIF(K59=\"C\",Profile!F277,\nIF(K59=\"C+\",Profile!F278,\nIF(K59=\"B\",Profile!F278,\nIF(K59=\"B+\",Profile!F279,\nIF(K59=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K59=\"A\",Profile!F280,\nIF(K59=\"B+\",Profile!F280,\nIF(K59=\"B\",Profile!F280,\nIF(K59=\"D+\",Profile!F281,\nIF(K59=\"D\",Profile!F281,\nIF(K59=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-15","M2","Indic","IV",{"$f":"VLOOKUP(E60,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-15",{"$f":"IFERROR(VLOOKUP(B60,Profile!A:B,2,FALSE),\"\")","v":"PI-15  Fiscal strategy  "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G60)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G60)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,I:I,\"=NU\"),\"NA\",\nIF(O60>3.65,\"A\",\nIF(O60>=3.25,\"B+\",\nIF(O60>2.65,\"B\",\nIF(O60>=2.25,\"C+\",\nIF(O60>1.75,\"C\",\nIF(O60>1.25,\"D+\",\nIF(AND(O60<=1.25,O60>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G60)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G60)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G60,K:K,\"=NU\"),\"NA\",\nIF(Q60>3.65,\"A\",\nIF(Q60>=3.25,\"B+\",\nIF(Q60>2.65,\"B\",\nIF(Q60>=2.25,\"C+\",\nIF(Q60>1.75,\"C\",\nIF(Q60>1.25,\"D+\",\nIF(AND(Q60<=1.25,Q60>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,null,{"$f":"IF(AND(N61=Profile!E250,N62=Profile!E250,N63=Profile!E250),Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(\n(IF($C60=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G60,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G60,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G60,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G60,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G60,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.3333333333333333},{"$f":"IF(I60=\"D\",1,\nIF(I60=\"D*\",1,\nIF(I60=\"D+\",1.5,\nIF(I60=\"C\",2,\nIF(I60=\"C+\",2.5,\nIF(I60=\"B\",3,\nIF(I60=\"B+\",3.5,\nIF(I60=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C60=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G60,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G60,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G60,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G60,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G60,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":2.3333333333333335},2.5,{"$f":"IFERROR(IF(N60=Profile!$E$250,IF(R60-P60<0,\"-\",IF(R60-P60>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K60=\"D\",Profile!F276,\nIF(K60=\"D+\",Profile!F276,\nIF(K60=\"D*\",Profile!F276,\nIF(K60=\"C\",Profile!F277,\nIF(K60=\"C+\",Profile!F278,\nIF(K60=\"B\",Profile!F278,\nIF(K60=\"B+\",Profile!F279,\nIF(K60=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K60=\"A\",Profile!F280,\nIF(K60=\"B+\",Profile!F280,\nIF(K60=\"B\",Profile!F280,\nIF(K60=\"D+\",Profile!F281,\nIF(K60=\"D\",Profile!F281,\nIF(K60=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,0,{"$f":"Y61","v":3}]
[{"$f":"H3","v":"Pefalia"},15.1,null,"Comp","IV",{"$f":"VLOOKUP(E61,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-15",{"$f":"IFERROR(VLOOKUP(B61,Profile!A:B,2,FALSE),\"\")","v":"15.1  Fiscal impact of policy proposals  "},"D","Head office does not prepare estimates of the budgetary impact of all proposed changes to revenue and expenditure policy for the financial year.\r","C","The Ministry of Finance prepare estimates of the fiscal impact of all proposed changes in revenue and expenditure policy for the next fiscal year.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I61))=\"A\",4)+IF(TRIM(CLEAN(I61))=\"B+\",3.5)+IF(TRIM(CLEAN(I61))=\"B\",3)+IF(TRIM(CLEAN(I61))=\"C+\",2.5)+IF(TRIM(CLEAN(I61))=\"C\",2)+IF(TRIM(CLEAN(I61))=\"D+\",1.5)+IF(TRIM(CLEAN(I61))=\"D\",1)+IF(TRIM(CLEAN(I61))=\"D*\",1)+IF(TRIM(CLEAN(I61))=\"NU\",0)+IF(TRIM(CLEAN(I61))=\"NA\",0),\"\")","v":1},{"$f":"O61","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K61))=\"A\",4)+IF(TRIM(CLEAN(K61))=\"B+\",3.5)+IF(TRIM(CLEAN(K61))=\"B\",3)+IF(TRIM(CLEAN(K61))=\"C+\",2.5)+IF(TRIM(CLEAN(K61))=\"C\",2)+IF(TRIM(CLEAN(K61))=\"D+\",1.5)+IF(TRIM(CLEAN(K61))=\"D\",1)+IF(TRIM(CLEAN(K61))=\"D*\",1)+IF(TRIM(CLEAN(K61))=\"NU\",0)+IF(TRIM(CLEAN(K61))=\"NA\",0),\"\")","v":2},{"$f":"Q61","v":2},{"$f":"IFERROR(IF(N61=Profile!$E$250,IF(R61-P61<0,\"-\",IF(R61-P61>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K61=\"D\",Profile!F276,\nIF(K61=\"D+\",Profile!F276,\nIF(K61=\"D*\",Profile!F276,\nIF(K61=\"C\",Profile!F277,\nIF(K61=\"C+\",Profile!F278,\nIF(K61=\"B\",Profile!F278,\nIF(K61=\"B+\",Profile!F279,\nIF(K61=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K61=\"A\",Profile!F280,\nIF(K61=\"B+\",Profile!F280,\nIF(K61=\"B\",Profile!F280,\nIF(K61=\"D+\",Profile!F281,\nIF(K61=\"D\",Profile!F281,\nIF(K61=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,0,3]
[{"$f":"H3","v":"Pefalia"},15.2,null,"Comp","IV",{"$f":"VLOOKUP(E62,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-15",{"$f":"IFERROR(VLOOKUP(B62,Profile!A:B,2,FALSE),\"\")","v":"15.2  Fiscal strategy adoption "},"C","Central government has prepared a current budget strategy for its own use, including qualitative and quantitative budget policy objectives. The budget strategy is not presented to Parliament for \u000bdiscussion and vote.\r","B","The government has adopted, along with the last budget submitted to the legislature, a medium-term fiscal strategy, including quantitative or qualitative fiscal objectives.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I62))=\"A\",4)+IF(TRIM(CLEAN(I62))=\"B+\",3.5)+IF(TRIM(CLEAN(I62))=\"B\",3)+IF(TRIM(CLEAN(I62))=\"C+\",2.5)+IF(TRIM(CLEAN(I62))=\"C\",2)+IF(TRIM(CLEAN(I62))=\"D+\",1.5)+IF(TRIM(CLEAN(I62))=\"D\",1)+IF(TRIM(CLEAN(I62))=\"D*\",1)+IF(TRIM(CLEAN(I62))=\"NU\",0)+IF(TRIM(CLEAN(I62))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K62))=\"A\",4)+IF(TRIM(CLEAN(K62))=\"B+\",3.5)+IF(TRIM(CLEAN(K62))=\"B\",3)+IF(TRIM(CLEAN(K62))=\"C+\",2.5)+IF(TRIM(CLEAN(K62))=\"C\",2)+IF(TRIM(CLEAN(K62))=\"D+\",1.5)+IF(TRIM(CLEAN(K62))=\"D\",1)+IF(TRIM(CLEAN(K62))=\"D*\",1)+IF(TRIM(CLEAN(K62))=\"NU\",0)+IF(TRIM(CLEAN(K62))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N62=Profile!$E$250,IF(R62-P62<0,\"-\",IF(R62-P62>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K62=\"D\",Profile!F276,\nIF(K62=\"D+\",Profile!F276,\nIF(K62=\"D*\",Profile!F276,\nIF(K62=\"C\",Profile!F277,\nIF(K62=\"C+\",Profile!F278,\nIF(K62=\"B\",Profile!F278,\nIF(K62=\"B+\",Profile!F279,\nIF(K62=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K62=\"A\",Profile!F280,\nIF(K62=\"B+\",Profile!F280,\nIF(K62=\"B\",Profile!F280,\nIF(K62=\"D+\",Profile!F281,\nIF(K62=\"D\",Profile!F281,\nIF(K62=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,1,0,3]
[{"$f":"H3","v":"Pefalia"},15.3,null,"Comp","IV",{"$f":"VLOOKUP(E63,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-15",{"$f":"IFERROR(VLOOKUP(B63,Profile!A:B,2,FALSE),\"\")","v":"15.3  Reporting on fiscal outcomes "},"D","The head office does not prepare reports on progress towards \u000bbudget targets.\r","C","The government has prepared an internal report on the progress made against its fiscal strategy, but it was not submitted to the legislature.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I63))=\"A\",4)+IF(TRIM(CLEAN(I63))=\"B+\",3.5)+IF(TRIM(CLEAN(I63))=\"B\",3)+IF(TRIM(CLEAN(I63))=\"C+\",2.5)+IF(TRIM(CLEAN(I63))=\"C\",2)+IF(TRIM(CLEAN(I63))=\"D+\",1.5)+IF(TRIM(CLEAN(I63))=\"D\",1)+IF(TRIM(CLEAN(I63))=\"D*\",1)+IF(TRIM(CLEAN(I63))=\"NU\",0)+IF(TRIM(CLEAN(I63))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K63))=\"A\",4)+IF(TRIM(CLEAN(K63))=\"B+\",3.5)+IF(TRIM(CLEAN(K63))=\"B\",3)+IF(TRIM(CLEAN(K63))=\"C+\",2.5)+IF(TRIM(CLEAN(K63))=\"C\",2)+IF(TRIM(CLEAN(K63))=\"D+\",1.5)+IF(TRIM(CLEAN(K63))=\"D\",1)+IF(TRIM(CLEAN(K63))=\"D*\",1)+IF(TRIM(CLEAN(K63))=\"NU\",0)+IF(TRIM(CLEAN(K63))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N63=Profile!$E$250,IF(R63-P63<0,\"-\",IF(R63-P63>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K63=\"D\",Profile!F276,\nIF(K63=\"D+\",Profile!F276,\nIF(K63=\"D*\",Profile!F276,\nIF(K63=\"C\",Profile!F277,\nIF(K63=\"C+\",Profile!F278,\nIF(K63=\"B\",Profile!F278,\nIF(K63=\"B+\",Profile!F279,\nIF(K63=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K63=\"A\",Profile!F280,\nIF(K63=\"B+\",Profile!F280,\nIF(K63=\"B\",Profile!F280,\nIF(K63=\"D+\",Profile!F281,\nIF(K63=\"D\",Profile!F281,\nIF(K63=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-16","M2","Indic","IV",{"$f":"VLOOKUP(E64,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-16",{"$f":"IFERROR(VLOOKUP(B64,Profile!A:B,2,FALSE),\"\")","v":"PI-16  Medium term perspective in expenditure budgeting  "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G64)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G64)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,I:I,\"=NU\"),\"NA\",\nIF(O64>3.65,\"A\",\nIF(O64>=3.25,\"B+\",\nIF(O64>2.65,\"B\",\nIF(O64>=2.25,\"C+\",\nIF(O64>1.75,\"C\",\nIF(O64>1.25,\"D+\",\nIF(AND(O64<=1.25,O64>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G64)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G64)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G64,K:K,\"=NU\"),\"NA\",\nIF(Q64>3.65,\"A\",\nIF(Q64>=3.25,\"B+\",\nIF(Q64>2.65,\"B\",\nIF(Q64>=2.25,\"C+\",\nIF(Q64>1.75,\"C\",\nIF(Q64>1.25,\"D+\",\nIF(AND(Q64<=1.25,Q64>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N65=Profile!E250,N66=Profile!E250,N67=Profile!E250,N68=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C64=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G64,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G64,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G64,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G64,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G64,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.25},{"$f":"IF(I64=\"D\",1,\nIF(I64=\"D*\",1,\nIF(I64=\"D+\",1.5,\nIF(I64=\"C\",2,\nIF(I64=\"C+\",2.5,\nIF(I64=\"B\",3,\nIF(I64=\"B+\",3.5,\nIF(I64=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C64=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G64,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G64,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G64,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G64,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G64,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.75},1.5,{"$f":"IFERROR(IF(N64=Profile!$E$250,IF(R64-P64<0,\"-\",IF(R64-P64>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K64=\"D\",Profile!F276,\nIF(K64=\"D+\",Profile!F276,\nIF(K64=\"D*\",Profile!F276,\nIF(K64=\"C\",Profile!F277,\nIF(K64=\"C+\",Profile!F278,\nIF(K64=\"B\",Profile!F278,\nIF(K64=\"B+\",Profile!F279,\nIF(K64=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K64=\"A\",Profile!F280,\nIF(K64=\"B+\",Profile!F280,\nIF(K64=\"B\",Profile!F280,\nIF(K64=\"D+\",Profile!F281,\nIF(K64=\"D\",Profile!F281,\nIF(K64=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,{"$f":"Y65","v":4}]
[{"$f":"H3","v":"Pefalia"},16.100000000000001,null,"Comp","IV",{"$f":"VLOOKUP(E65,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-16",{"$f":"IFERROR(VLOOKUP(B65,Profile!A:B,2,FALSE),\"\")","v":"16.1  Medium-term expenditure estimates  "},"D","The annual budget presents expenditure forecasts for the fiscal year only, \u000baccording to administrative and economic classification.\r","A","The annual budget presents estimate of expenditures for the budget year and the two following fiscal years by administrative and economic classification.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I65))=\"A\",4)+IF(TRIM(CLEAN(I65))=\"B+\",3.5)+IF(TRIM(CLEAN(I65))=\"B\",3)+IF(TRIM(CLEAN(I65))=\"C+\",2.5)+IF(TRIM(CLEAN(I65))=\"C\",2)+IF(TRIM(CLEAN(I65))=\"D+\",1.5)+IF(TRIM(CLEAN(I65))=\"D\",1)+IF(TRIM(CLEAN(I65))=\"D*\",1)+IF(TRIM(CLEAN(I65))=\"NU\",0)+IF(TRIM(CLEAN(I65))=\"NA\",0),\"\")","v":1},{"$f":"O65","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K65))=\"A\",4)+IF(TRIM(CLEAN(K65))=\"B+\",3.5)+IF(TRIM(CLEAN(K65))=\"B\",3)+IF(TRIM(CLEAN(K65))=\"C+\",2.5)+IF(TRIM(CLEAN(K65))=\"C\",2)+IF(TRIM(CLEAN(K65))=\"D+\",1.5)+IF(TRIM(CLEAN(K65))=\"D\",1)+IF(TRIM(CLEAN(K65))=\"D*\",1)+IF(TRIM(CLEAN(K65))=\"NU\",0)+IF(TRIM(CLEAN(K65))=\"NA\",0),\"\")","v":4},{"$f":"Q65","v":4},{"$f":"IFERROR(IF(N65=Profile!$E$250,IF(R65-P65<0,\"-\",IF(R65-P65>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K65=\"D\",Profile!F276,\nIF(K65=\"D+\",Profile!F276,\nIF(K65=\"D*\",Profile!F276,\nIF(K65=\"C\",Profile!F277,\nIF(K65=\"C+\",Profile!F278,\nIF(K65=\"B\",Profile!F278,\nIF(K65=\"B+\",Profile!F279,\nIF(K65=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K65=\"A\",Profile!F280,\nIF(K65=\"B+\",Profile!F280,\nIF(K65=\"B\",Profile!F280,\nIF(K65=\"D+\",Profile!F281,\nIF(K65=\"D\",Profile!F281,\nIF(K65=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,1,1,4]
[{"$f":"H3","v":"Pefalia"},16.2,null,"Comp","IV",{"$f":"VLOOKUP(E66,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-16",{"$f":"IFERROR(VLOOKUP(B66,Profile!A:B,2,FALSE),\"\")","v":"16.2  Medium-term expenditure ceilings "},"D","The expenditure ceilings contained in the MTEFs are approved and notified to the sectoral ministries so that they can prepare their sectoral MTEFs. These ceilings are not approved at the \u000bpolitical level.\r","D","The budget circular does not contain medium-term expenditure ceilings. Besides, multi-year appropriations are not permitted yet.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I66))=\"A\",4)+IF(TRIM(CLEAN(I66))=\"B+\",3.5)+IF(TRIM(CLEAN(I66))=\"B\",3)+IF(TRIM(CLEAN(I66))=\"C+\",2.5)+IF(TRIM(CLEAN(I66))=\"C\",2)+IF(TRIM(CLEAN(I66))=\"D+\",1.5)+IF(TRIM(CLEAN(I66))=\"D\",1)+IF(TRIM(CLEAN(I66))=\"D*\",1)+IF(TRIM(CLEAN(I66))=\"NU\",0)+IF(TRIM(CLEAN(I66))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K66))=\"A\",4)+IF(TRIM(CLEAN(K66))=\"B+\",3.5)+IF(TRIM(CLEAN(K66))=\"B\",3)+IF(TRIM(CLEAN(K66))=\"C+\",2.5)+IF(TRIM(CLEAN(K66))=\"C\",2)+IF(TRIM(CLEAN(K66))=\"D+\",1.5)+IF(TRIM(CLEAN(K66))=\"D\",1)+IF(TRIM(CLEAN(K66))=\"D*\",1)+IF(TRIM(CLEAN(K66))=\"NU\",0)+IF(TRIM(CLEAN(K66))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N66=Profile!$E$250,IF(R66-P66<0,\"-\",IF(R66-P66>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K66=\"D\",Profile!F276,\nIF(K66=\"D+\",Profile!F276,\nIF(K66=\"D*\",Profile!F276,\nIF(K66=\"C\",Profile!F277,\nIF(K66=\"C+\",Profile!F278,\nIF(K66=\"B\",Profile!F278,\nIF(K66=\"B+\",Profile!F279,\nIF(K66=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K66=\"A\",Profile!F280,\nIF(K66=\"B+\",Profile!F280,\nIF(K66=\"B\",Profile!F280,\nIF(K66=\"D+\",Profile!F281,\nIF(K66=\"D\",Profile!F281,\nIF(K66=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,4]
[{"$f":"H3","v":"Pefalia"},16.3,null,"Comp","IV",{"$f":"VLOOKUP(E67,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-16",{"$f":"IFERROR(VLOOKUP(B67,Profile!A:B,2,FALSE),\"\")","v":"16.3  Alignment of strategic plans and medium-term budgets "},"C","Strategies are prepared for certain ministries, and the annual budget proposals of these ministries are aligned with the \u000bstrategies adopted.\r","D","Sector strategies have been prepared for some sectors, but they do not present substantially complete costing of investments and recurrent expenditure. Budget proposals are not aligned with estimates presented in the strategic plans.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I67))=\"A\",4)+IF(TRIM(CLEAN(I67))=\"B+\",3.5)+IF(TRIM(CLEAN(I67))=\"B\",3)+IF(TRIM(CLEAN(I67))=\"C+\",2.5)+IF(TRIM(CLEAN(I67))=\"C\",2)+IF(TRIM(CLEAN(I67))=\"D+\",1.5)+IF(TRIM(CLEAN(I67))=\"D\",1)+IF(TRIM(CLEAN(I67))=\"D*\",1)+IF(TRIM(CLEAN(I67))=\"NU\",0)+IF(TRIM(CLEAN(I67))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K67))=\"A\",4)+IF(TRIM(CLEAN(K67))=\"B+\",3.5)+IF(TRIM(CLEAN(K67))=\"B\",3)+IF(TRIM(CLEAN(K67))=\"C+\",2.5)+IF(TRIM(CLEAN(K67))=\"C\",2)+IF(TRIM(CLEAN(K67))=\"D+\",1.5)+IF(TRIM(CLEAN(K67))=\"D\",1)+IF(TRIM(CLEAN(K67))=\"D*\",1)+IF(TRIM(CLEAN(K67))=\"NU\",0)+IF(TRIM(CLEAN(K67))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N67=Profile!$E$250,IF(R67-P67<0,\"-\",IF(R67-P67>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K67=\"D\",Profile!F276,\nIF(K67=\"D+\",Profile!F276,\nIF(K67=\"D*\",Profile!F276,\nIF(K67=\"C\",Profile!F277,\nIF(K67=\"C+\",Profile!F278,\nIF(K67=\"B\",Profile!F278,\nIF(K67=\"B+\",Profile!F279,\nIF(K67=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K67=\"A\",Profile!F280,\nIF(K67=\"B+\",Profile!F280,\nIF(K67=\"B\",Profile!F280,\nIF(K67=\"D+\",Profile!F281,\nIF(K67=\"D\",Profile!F281,\nIF(K67=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,4]
[{"$f":"H3","v":"Pefalia"},16.399999999999999,null,"Comp","IV",{"$f":"VLOOKUP(E68,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-16",{"$f":"IFERROR(VLOOKUP(B68,Profile!A:B,2,FALSE),\"\")","v":"16.4  Consistency of budgets with previous year’s estimates  "},"D","The annual budgets provide no explanation of the previous year's estimates as shown in \u000bthe previous MTEFs.\r","D","Budget documents do not provide explanation of changes to expenditure estimates between the second year of the previous medium-term budget and the first year of the current medium-term budget.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I68))=\"A\",4)+IF(TRIM(CLEAN(I68))=\"B+\",3.5)+IF(TRIM(CLEAN(I68))=\"B\",3)+IF(TRIM(CLEAN(I68))=\"C+\",2.5)+IF(TRIM(CLEAN(I68))=\"C\",2)+IF(TRIM(CLEAN(I68))=\"D+\",1.5)+IF(TRIM(CLEAN(I68))=\"D\",1)+IF(TRIM(CLEAN(I68))=\"D*\",1)+IF(TRIM(CLEAN(I68))=\"NU\",0)+IF(TRIM(CLEAN(I68))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K68))=\"A\",4)+IF(TRIM(CLEAN(K68))=\"B+\",3.5)+IF(TRIM(CLEAN(K68))=\"B\",3)+IF(TRIM(CLEAN(K68))=\"C+\",2.5)+IF(TRIM(CLEAN(K68))=\"C\",2)+IF(TRIM(CLEAN(K68))=\"D+\",1.5)+IF(TRIM(CLEAN(K68))=\"D\",1)+IF(TRIM(CLEAN(K68))=\"D*\",1)+IF(TRIM(CLEAN(K68))=\"NU\",0)+IF(TRIM(CLEAN(K68))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N68=Profile!$E$250,IF(R68-P68<0,\"-\",IF(R68-P68>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K68=\"D\",Profile!F276,\nIF(K68=\"D+\",Profile!F276,\nIF(K68=\"D*\",Profile!F276,\nIF(K68=\"C\",Profile!F277,\nIF(K68=\"C+\",Profile!F278,\nIF(K68=\"B\",Profile!F278,\nIF(K68=\"B+\",Profile!F279,\nIF(K68=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K68=\"A\",Profile!F280,\nIF(K68=\"B+\",Profile!F280,\nIF(K68=\"B\",Profile!F280,\nIF(K68=\"D+\",Profile!F281,\nIF(K68=\"D\",Profile!F281,\nIF(K68=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-17","M2","Indic","IV",{"$f":"VLOOKUP(E69,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-17",{"$f":"IFERROR(VLOOKUP(B69,Profile!A:B,2,FALSE),\"\")","v":"PI-17  Budget preparation process "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G69)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G69)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,I:I,\"=NU\"),\"NA\",\nIF(O69>3.65,\"A\",\nIF(O69>=3.25,\"B+\",\nIF(O69>2.65,\"B\",\nIF(O69>=2.25,\"C+\",\nIF(O69>1.75,\"C\",\nIF(O69>1.25,\"D+\",\nIF(AND(O69<=1.25,O69>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G69)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G69)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G69,K:K,\"=NU\"),\"NA\",\nIF(Q69>3.65,\"A\",\nIF(Q69>=3.25,\"B+\",\nIF(Q69>2.65,\"B\",\nIF(Q69>=2.25,\"C+\",\nIF(Q69>1.75,\"C\",\nIF(Q69>1.25,\"D+\",\nIF(AND(Q69<=1.25,Q69>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N70=Profile!E250,N71=Profile!E250,N72=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C69=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G69,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G69,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G69,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G69,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G69,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.3333333333333333},{"$f":"IF(I69=\"D\",1,\nIF(I69=\"D*\",1,\nIF(I69=\"D+\",1.5,\nIF(I69=\"C\",2,\nIF(I69=\"C+\",2.5,\nIF(I69=\"B\",3,\nIF(I69=\"B+\",3.5,\nIF(I69=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C69=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G69,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G69,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G69,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G69,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G69,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.3333333333333333},1.5,{"$f":"IFERROR(IF(N69=Profile!$E$250,IF(R69-P69<0,\"-\",IF(R69-P69>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K69=\"D\",Profile!F276,\nIF(K69=\"D+\",Profile!F276,\nIF(K69=\"D*\",Profile!F276,\nIF(K69=\"C\",Profile!F277,\nIF(K69=\"C+\",Profile!F278,\nIF(K69=\"B\",Profile!F278,\nIF(K69=\"B+\",Profile!F279,\nIF(K69=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K69=\"A\",Profile!F280,\nIF(K69=\"B+\",Profile!F280,\nIF(K69=\"B\",Profile!F280,\nIF(K69=\"D+\",Profile!F281,\nIF(K69=\"D\",Profile!F281,\nIF(K69=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,0,{"$f":"Y70","v":3}]
[{"$f":"H3","v":"Pefalia"},17.100000000000001,null,"Comp","IV",{"$f":"VLOOKUP(E70,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-17",{"$f":"IFERROR(VLOOKUP(B70,Profile!A:B,2,FALSE),\"\")","v":"17.1  Budget calendar "},"C","There is a timetable for budget preparation. The current procedure gives sector ministries two weeks to prepare their detailed estimates. The majority of ministries manage to prepare \u000btheir estimates within the two-week period.\r","D","A budget calendar exits, but practically MACs did not have enough time to complete detailed estimates timely.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I70))=\"A\",4)+IF(TRIM(CLEAN(I70))=\"B+\",3.5)+IF(TRIM(CLEAN(I70))=\"B\",3)+IF(TRIM(CLEAN(I70))=\"C+\",2.5)+IF(TRIM(CLEAN(I70))=\"C\",2)+IF(TRIM(CLEAN(I70))=\"D+\",1.5)+IF(TRIM(CLEAN(I70))=\"D\",1)+IF(TRIM(CLEAN(I70))=\"D*\",1)+IF(TRIM(CLEAN(I70))=\"NU\",0)+IF(TRIM(CLEAN(I70))=\"NA\",0),\"\")","v":2},{"$f":"O70","v":2},{"$f":"IFERROR(IF(TRIM(CLEAN(K70))=\"A\",4)+IF(TRIM(CLEAN(K70))=\"B+\",3.5)+IF(TRIM(CLEAN(K70))=\"B\",3)+IF(TRIM(CLEAN(K70))=\"C+\",2.5)+IF(TRIM(CLEAN(K70))=\"C\",2)+IF(TRIM(CLEAN(K70))=\"D+\",1.5)+IF(TRIM(CLEAN(K70))=\"D\",1)+IF(TRIM(CLEAN(K70))=\"D*\",1)+IF(TRIM(CLEAN(K70))=\"NU\",0)+IF(TRIM(CLEAN(K70))=\"NA\",0),\"\")","v":1},{"$f":"Q70","v":1},{"$f":"IFERROR(IF(N70=Profile!$E$250,IF(R70-P70<0,\"-\",IF(R70-P70>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K70=\"D\",Profile!F276,\nIF(K70=\"D+\",Profile!F276,\nIF(K70=\"D*\",Profile!F276,\nIF(K70=\"C\",Profile!F277,\nIF(K70=\"C+\",Profile!F278,\nIF(K70=\"B\",Profile!F278,\nIF(K70=\"B+\",Profile!F279,\nIF(K70=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K70=\"A\",Profile!F280,\nIF(K70=\"B+\",Profile!F280,\nIF(K70=\"B\",Profile!F280,\nIF(K70=\"D+\",Profile!F281,\nIF(K70=\"D\",Profile!F281,\nIF(K70=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,0,3]
[{"$f":"H3","v":"Pefalia"},17.2,null,"Comp","IV",{"$f":"VLOOKUP(E71,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-17",{"$f":"IFERROR(VLOOKUP(B71,Profile!A:B,2,FALSE),\"\")","v":"17.2  Guidance on budget preparation "},"D","Two clear, comprehensive budget circulars are sent to budget units, setting out total budget expenditure for the entire financial year.\u000b Sectoral ministers are not involved in the preparation of directives, nor in setting spending ceilings. Detailed estimates are not reviewed and approved by the Council of \u000bMinisters.\r","D","A budget circular is issued to budgetary units, but it does not include ceilings for administrative or functional areas.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I71))=\"A\",4)+IF(TRIM(CLEAN(I71))=\"B+\",3.5)+IF(TRIM(CLEAN(I71))=\"B\",3)+IF(TRIM(CLEAN(I71))=\"C+\",2.5)+IF(TRIM(CLEAN(I71))=\"C\",2)+IF(TRIM(CLEAN(I71))=\"D+\",1.5)+IF(TRIM(CLEAN(I71))=\"D\",1)+IF(TRIM(CLEAN(I71))=\"D*\",1)+IF(TRIM(CLEAN(I71))=\"NU\",0)+IF(TRIM(CLEAN(I71))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K71))=\"A\",4)+IF(TRIM(CLEAN(K71))=\"B+\",3.5)+IF(TRIM(CLEAN(K71))=\"B\",3)+IF(TRIM(CLEAN(K71))=\"C+\",2.5)+IF(TRIM(CLEAN(K71))=\"C\",2)+IF(TRIM(CLEAN(K71))=\"D+\",1.5)+IF(TRIM(CLEAN(K71))=\"D\",1)+IF(TRIM(CLEAN(K71))=\"D*\",1)+IF(TRIM(CLEAN(K71))=\"NU\",0)+IF(TRIM(CLEAN(K71))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N71=Profile!$E$250,IF(R71-P71<0,\"-\",IF(R71-P71>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K71=\"D\",Profile!F276,\nIF(K71=\"D+\",Profile!F276,\nIF(K71=\"D*\",Profile!F276,\nIF(K71=\"C\",Profile!F277,\nIF(K71=\"C+\",Profile!F278,\nIF(K71=\"B\",Profile!F278,\nIF(K71=\"B+\",Profile!F279,\nIF(K71=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K71=\"A\",Profile!F280,\nIF(K71=\"B+\",Profile!F280,\nIF(K71=\"B\",Profile!F280,\nIF(K71=\"D+\",Profile!F281,\nIF(K71=\"D\",Profile!F281,\nIF(K71=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,0,3]
[{"$f":"H3","v":"Pefalia"},17.3,null,"Comp","IV",{"$f":"VLOOKUP(E72,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-17",{"$f":"IFERROR(VLOOKUP(B72,Profile!A:B,2,FALSE),\"\")","v":"17.3  Budget submission to the legislature "},"D*","The submission dates for the 2015, 2016 and 2017 FMPs are not yet \u000bknown.\r","C","The executive has submitted the annual budget proposal to the legislature at least one month before the start of the fiscal year in all the last three years.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I72))=\"A\",4)+IF(TRIM(CLEAN(I72))=\"B+\",3.5)+IF(TRIM(CLEAN(I72))=\"B\",3)+IF(TRIM(CLEAN(I72))=\"C+\",2.5)+IF(TRIM(CLEAN(I72))=\"C\",2)+IF(TRIM(CLEAN(I72))=\"D+\",1.5)+IF(TRIM(CLEAN(I72))=\"D\",1)+IF(TRIM(CLEAN(I72))=\"D*\",1)+IF(TRIM(CLEAN(I72))=\"NU\",0)+IF(TRIM(CLEAN(I72))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K72))=\"A\",4)+IF(TRIM(CLEAN(K72))=\"B+\",3.5)+IF(TRIM(CLEAN(K72))=\"B\",3)+IF(TRIM(CLEAN(K72))=\"C+\",2.5)+IF(TRIM(CLEAN(K72))=\"C\",2)+IF(TRIM(CLEAN(K72))=\"D+\",1.5)+IF(TRIM(CLEAN(K72))=\"D\",1)+IF(TRIM(CLEAN(K72))=\"D*\",1)+IF(TRIM(CLEAN(K72))=\"NU\",0)+IF(TRIM(CLEAN(K72))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N72=Profile!$E$250,IF(R72-P72<0,\"-\",IF(R72-P72>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K72=\"D\",Profile!F276,\nIF(K72=\"D+\",Profile!F276,\nIF(K72=\"D*\",Profile!F276,\nIF(K72=\"C\",Profile!F277,\nIF(K72=\"C+\",Profile!F278,\nIF(K72=\"B\",Profile!F278,\nIF(K72=\"B+\",Profile!F279,\nIF(K72=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K72=\"A\",Profile!F280,\nIF(K72=\"B+\",Profile!F280,\nIF(K72=\"B\",Profile!F280,\nIF(K72=\"D+\",Profile!F281,\nIF(K72=\"D\",Profile!F281,\nIF(K72=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-18","M1","Indic","IV",{"$f":"VLOOKUP(E73,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-18",{"$f":"IFERROR(VLOOKUP(B73,Profile!A:B,2,FALSE),\"\")","v":"PI-18  Legislative scrutiny of budgets "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G73)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G73)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,I:I,\"=NU\"),\"NA\",\nIF(O73>3.65,\"A\",\nIF(O73>=3.25,\"B+\",\nIF(O73>2.65,\"B\",\nIF(O73>=2.25,\"C+\",\nIF(O73>1.75,\"C\",\nIF(O73>1.25,\"D+\",\nIF(AND(O73<=1.25,O73>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G73)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G73)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G73,K:K,\"=NU\"),\"NA\",\nIF(Q73>3.65,\"A\",\nIF(Q73>=3.25,\"B+\",\nIF(Q73>2.65,\"B\",\nIF(Q73>=2.25,\"C+\",\nIF(Q73>1.75,\"C\",\nIF(Q73>1.25,\"D+\",\nIF(AND(Q73<=1.25,Q73>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,null,{"$f":"IF(AND(N74=Profile!E250,N75=Profile!E250,N76=Profile!E250,N77=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C73=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G73,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G73,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G73,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G73,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G73,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2.5},{"$f":"IF(I73=\"D\",1,\nIF(I73=\"D*\",1,\nIF(I73=\"D+\",1.5,\nIF(I73=\"C\",2,\nIF(I73=\"C+\",2.5,\nIF(I73=\"B\",3,\nIF(I73=\"B+\",3.5,\nIF(I73=\"A\",4,\n))))))))","v":2.5},{"$f":"IFERROR(\n(IF($C73=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G73,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G73,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G73,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G73,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G73,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":2.5},2.5,{"$f":"IFERROR(IF(N73=Profile!$E$250,IF(R73-P73<0,\"-\",IF(R73-P73>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K73=\"D\",Profile!F276,\nIF(K73=\"D+\",Profile!F276,\nIF(K73=\"D*\",Profile!F276,\nIF(K73=\"C\",Profile!F277,\nIF(K73=\"C+\",Profile!F278,\nIF(K73=\"B\",Profile!F278,\nIF(K73=\"B+\",Profile!F279,\nIF(K73=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K73=\"A\",Profile!F280,\nIF(K73=\"B+\",Profile!F280,\nIF(K73=\"B\",Profile!F280,\nIF(K73=\"D+\",Profile!F281,\nIF(K73=\"D\",Profile!F281,\nIF(K73=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,{"$f":"Y74","v":4}]
[{"$f":"H3","v":"Pefalia"},18.100000000000001,null,"Comp","IV",{"$f":"VLOOKUP(E74,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-18",{"$f":"IFERROR(VLOOKUP(B74,Profile!A:B,2,FALSE),\"\")","v":"18.1  Scope of budget scrutiny "},"B","Parliament's scrutiny covers macroeconomic aggregates for the coming year and \u000bdetailed expenditure and revenue figures.\r","B","The legislature’s review covers fiscal policies and aggregates for the coming year, as well as detailed estimates of expenditure and revenue. However, they do not cover medium-term details of expenditure and revenue.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I74))=\"A\",4)+IF(TRIM(CLEAN(I74))=\"B+\",3.5)+IF(TRIM(CLEAN(I74))=\"B\",3)+IF(TRIM(CLEAN(I74))=\"C+\",2.5)+IF(TRIM(CLEAN(I74))=\"C\",2)+IF(TRIM(CLEAN(I74))=\"D+\",1.5)+IF(TRIM(CLEAN(I74))=\"D\",1)+IF(TRIM(CLEAN(I74))=\"D*\",1)+IF(TRIM(CLEAN(I74))=\"NU\",0)+IF(TRIM(CLEAN(I74))=\"NA\",0),\"\")","v":3},{"$f":"O74","v":3},{"$f":"IFERROR(IF(TRIM(CLEAN(K74))=\"A\",4)+IF(TRIM(CLEAN(K74))=\"B+\",3.5)+IF(TRIM(CLEAN(K74))=\"B\",3)+IF(TRIM(CLEAN(K74))=\"C+\",2.5)+IF(TRIM(CLEAN(K74))=\"C\",2)+IF(TRIM(CLEAN(K74))=\"D+\",1.5)+IF(TRIM(CLEAN(K74))=\"D\",1)+IF(TRIM(CLEAN(K74))=\"D*\",1)+IF(TRIM(CLEAN(K74))=\"NU\",0)+IF(TRIM(CLEAN(K74))=\"NA\",0),\"\")","v":3},{"$f":"Q74","v":3},{"$f":"IFERROR(IF(N74=Profile!$E$250,IF(R74-P74<0,\"-\",IF(R74-P74>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K74=\"D\",Profile!F276,\nIF(K74=\"D+\",Profile!F276,\nIF(K74=\"D*\",Profile!F276,\nIF(K74=\"C\",Profile!F277,\nIF(K74=\"C+\",Profile!F278,\nIF(K74=\"B\",Profile!F278,\nIF(K74=\"B+\",Profile!F279,\nIF(K74=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K74=\"A\",Profile!F280,\nIF(K74=\"B+\",Profile!F280,\nIF(K74=\"B\",Profile!F280,\nIF(K74=\"D+\",Profile!F281,\nIF(K74=\"D\",Profile!F281,\nIF(K74=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,0,4]
[{"$f":"H3","v":"Pefalia"},18.2,null,"Comp","IV",{"$f":"VLOOKUP(E75,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-18",{"$f":"IFERROR(VLOOKUP(B75,Profile!A:B,2,FALSE),\"\")","v":"18.2  Legislative procedures for budget scrutiny "},"B","Budget review procedures are legally defined and applied. They cover internal organization, \u000bnegotiation and amendment procedures.\r","B","Legislator procedures include internal legislative committees, technical support and negotiation procedures, but public consultations are not yet in place.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I75))=\"A\",4)+IF(TRIM(CLEAN(I75))=\"B+\",3.5)+IF(TRIM(CLEAN(I75))=\"B\",3)+IF(TRIM(CLEAN(I75))=\"C+\",2.5)+IF(TRIM(CLEAN(I75))=\"C\",2)+IF(TRIM(CLEAN(I75))=\"D+\",1.5)+IF(TRIM(CLEAN(I75))=\"D\",1)+IF(TRIM(CLEAN(I75))=\"D*\",1)+IF(TRIM(CLEAN(I75))=\"NU\",0)+IF(TRIM(CLEAN(I75))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(TRIM(CLEAN(K75))=\"A\",4)+IF(TRIM(CLEAN(K75))=\"B+\",3.5)+IF(TRIM(CLEAN(K75))=\"B\",3)+IF(TRIM(CLEAN(K75))=\"C+\",2.5)+IF(TRIM(CLEAN(K75))=\"C\",2)+IF(TRIM(CLEAN(K75))=\"D+\",1.5)+IF(TRIM(CLEAN(K75))=\"D\",1)+IF(TRIM(CLEAN(K75))=\"D*\",1)+IF(TRIM(CLEAN(K75))=\"NU\",0)+IF(TRIM(CLEAN(K75))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N75=Profile!$E$250,IF(R75-P75<0,\"-\",IF(R75-P75>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K75=\"D\",Profile!F276,\nIF(K75=\"D+\",Profile!F276,\nIF(K75=\"D*\",Profile!F276,\nIF(K75=\"C\",Profile!F277,\nIF(K75=\"C+\",Profile!F278,\nIF(K75=\"B\",Profile!F278,\nIF(K75=\"B+\",Profile!F279,\nIF(K75=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K75=\"A\",Profile!F280,\nIF(K75=\"B+\",Profile!F280,\nIF(K75=\"B\",Profile!F280,\nIF(K75=\"D+\",Profile!F281,\nIF(K75=\"D\",Profile!F281,\nIF(K75=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,0,4]
[{"$f":"H3","v":"Pefalia"},18.3,null,"Comp","IV",{"$f":"VLOOKUP(E76,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-18",{"$f":"IFERROR(VLOOKUP(B76,Profile!A:B,2,FALSE),\"\")","v":"18.3  Timing of budget approval "},"A","The legislature has approved the annual budget before the start of the fiscal year for each of the \u000bprevious three \u000byears\r","C","The legislature has approved the annual budget within one month of the start of the year in two of the last three fiscal years.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I76))=\"A\",4)+IF(TRIM(CLEAN(I76))=\"B+\",3.5)+IF(TRIM(CLEAN(I76))=\"B\",3)+IF(TRIM(CLEAN(I76))=\"C+\",2.5)+IF(TRIM(CLEAN(I76))=\"C\",2)+IF(TRIM(CLEAN(I76))=\"D+\",1.5)+IF(TRIM(CLEAN(I76))=\"D\",1)+IF(TRIM(CLEAN(I76))=\"D*\",1)+IF(TRIM(CLEAN(I76))=\"NU\",0)+IF(TRIM(CLEAN(I76))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K76))=\"A\",4)+IF(TRIM(CLEAN(K76))=\"B+\",3.5)+IF(TRIM(CLEAN(K76))=\"B\",3)+IF(TRIM(CLEAN(K76))=\"C+\",2.5)+IF(TRIM(CLEAN(K76))=\"C\",2)+IF(TRIM(CLEAN(K76))=\"D+\",1.5)+IF(TRIM(CLEAN(K76))=\"D\",1)+IF(TRIM(CLEAN(K76))=\"D*\",1)+IF(TRIM(CLEAN(K76))=\"NU\",0)+IF(TRIM(CLEAN(K76))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N76=Profile!$E$250,IF(R76-P76<0,\"-\",IF(R76-P76>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K76=\"D\",Profile!F276,\nIF(K76=\"D+\",Profile!F276,\nIF(K76=\"D*\",Profile!F276,\nIF(K76=\"C\",Profile!F277,\nIF(K76=\"C+\",Profile!F278,\nIF(K76=\"B\",Profile!F278,\nIF(K76=\"B+\",Profile!F279,\nIF(K76=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K76=\"A\",Profile!F280,\nIF(K76=\"B+\",Profile!F280,\nIF(K76=\"B\",Profile!F280,\nIF(K76=\"D+\",Profile!F281,\nIF(K76=\"D\",Profile!F281,\nIF(K76=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,4]
[{"$f":"H3","v":"Pefalia"},18.399999999999999,null,"Comp","IV",{"$f":"VLOOKUP(E77,Profile!A:B,2,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},"PI-18",{"$f":"IFERROR(VLOOKUP(B77,Profile!A:B,2,FALSE),\"\")","v":"18.4  Rules for budget adjustment by the executive "},"C","\u000b There are clear rules for budget adjustments during the year. These rules can authorize an increase in total expenditure and revenue.\r","C","Clear rules exist for in-year budget changes by the executive, but they allow for significant administrative reallocations. Moreover, it is not clear that they are followed in most cases.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I77))=\"A\",4)+IF(TRIM(CLEAN(I77))=\"B+\",3.5)+IF(TRIM(CLEAN(I77))=\"B\",3)+IF(TRIM(CLEAN(I77))=\"C+\",2.5)+IF(TRIM(CLEAN(I77))=\"C\",2)+IF(TRIM(CLEAN(I77))=\"D+\",1.5)+IF(TRIM(CLEAN(I77))=\"D\",1)+IF(TRIM(CLEAN(I77))=\"D*\",1)+IF(TRIM(CLEAN(I77))=\"NU\",0)+IF(TRIM(CLEAN(I77))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K77))=\"A\",4)+IF(TRIM(CLEAN(K77))=\"B+\",3.5)+IF(TRIM(CLEAN(K77))=\"B\",3)+IF(TRIM(CLEAN(K77))=\"C+\",2.5)+IF(TRIM(CLEAN(K77))=\"C\",2)+IF(TRIM(CLEAN(K77))=\"D+\",1.5)+IF(TRIM(CLEAN(K77))=\"D\",1)+IF(TRIM(CLEAN(K77))=\"D*\",1)+IF(TRIM(CLEAN(K77))=\"NU\",0)+IF(TRIM(CLEAN(K77))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N77=Profile!$E$250,IF(R77-P77<0,\"-\",IF(R77-P77>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K77=\"D\",Profile!F276,\nIF(K77=\"D+\",Profile!F276,\nIF(K77=\"D*\",Profile!F276,\nIF(K77=\"C\",Profile!F277,\nIF(K77=\"C+\",Profile!F278,\nIF(K77=\"B\",Profile!F278,\nIF(K77=\"B+\",Profile!F279,\nIF(K77=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K77=\"A\",Profile!F280,\nIF(K77=\"B+\",Profile!F280,\nIF(K77=\"B\",Profile!F280,\nIF(K77=\"D+\",Profile!F281,\nIF(K77=\"D\",Profile!F281,\nIF(K77=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,0,4]
[{"$f":"H3","v":"Pefalia"},"V",null,"Pilar","V",{"$f":"VLOOKUP(E78,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},null,{"$f":"IFERROR(VLOOKUP(B78,Profile!A:B,2,FALSE),\"\")","v":"V-Predictability and control in budget execution "},{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E78)=COUNTIFS($D:$D,\"Indic\",$E:$E,$E78,$I:$I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E78)=COUNTIFS($D:$D,\"Indic\",$E:$E,C79,$I:$I,\"=NA\"),\"NA\",\nIF(O78>3.65,\"A\",\nIF(O78>=3.25,\"B+\",\nIF(O78>2.65,\"B\",\nIF(O78>=2.25,\"C+\",\nIF(O78>1.75,\"C\",\nIF(O78>1.25,\"D+\",\nIF(AND(O78<=1.25,O78>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,E78)=COUNTIFS($D:$D,\"Indic\",$E:$E,E79,$K:$K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,E78)=COUNTIFS($D:$D,\"Indic\",$E:$E,E79,$K:$K,\"=NA\"),\"NA\",\nIF(Q78>3.65,\"A\",\nIF(Q78>=3.25,\"B+\",\nIF(Q78>2.65,\"B\",\nIF(Q78>=2.25,\"C+\",\nIF(Q78>1.75,\"C\",\nIF(Q78>1.25,\"D+\",\nIF(AND(Q78<=1.25,Q78>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,null,{"$f":"IF(COUNTIFS(N79:N114,Profile!$E$250)=36,Profile!$E$250,Profile!$E$251)","v":"No"},{"$f":"AVERAGEIFS(O:O,$D:$D,\"Indic\",$E:$E,$E78,O:O,\">0\")","v":1.8541666666666667},{"$f":"IF(I78=\"D\",1,\nIF(I78=\"D*\",1,\nIF(I78=\"D+\",1.5,\nIF(I78=\"C\",2,\nIF(I78=\"C+\",2.5,\nIF(I78=\"B\",3,\nIF(I78=\"B+\",3.5,\nIF(I78=\"A\",4,\n))))))))","v":2},{"$f":"AVERAGEIFS(Q:Q,$D:$D,\"Indic\",$E:$E,$E78,Q:Q,\">0\")","v":1.8645833333333333},2,{"$f":"IFERROR(IF(N78=Profile!$E$250,IF(R78-P78<0,\"-\",IF(R78-P78>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K78=\"D\",Profile!F276,\nIF(K78=\"D+\",Profile!F276,\nIF(K78=\"D*\",Profile!F276,\nIF(K78=\"C\",Profile!F277,\nIF(K78=\"C+\",Profile!F278,\nIF(K78=\"B\",Profile!F278,\nIF(K78=\"B+\",Profile!F279,\nIF(K78=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K78=\"A\",Profile!F280,\nIF(K78=\"B+\",Profile!F280,\nIF(K78=\"B\",Profile!F280,\nIF(K78=\"D+\",Profile!F281,\nIF(K78=\"D\",Profile!F281,\nIF(K78=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"}]
[{"$f":"H3","v":"Pefalia"},"PI-19","M2","Indic","V",{"$f":"VLOOKUP(E79,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-19",{"$f":"IFERROR(VLOOKUP(B79,Profile!A:B,2,FALSE),\"\")","v":"PI-19  Revenue administration "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G79)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G79)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,I:I,\"=NU\"),\"NA\",\nIF(O79>3.65,\"A\",\nIF(O79>=3.25,\"B+\",\nIF(O79>2.65,\"B\",\nIF(O79>=2.25,\"C+\",\nIF(O79>1.75,\"C\",\nIF(O79>1.25,\"D+\",\nIF(AND(O79<=1.25,O79>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G79)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G79)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G79,K:K,\"=NU\"),\"NA\",\nIF(Q79>3.65,\"A\",\nIF(Q79>=3.25,\"B+\",\nIF(Q79>2.65,\"B\",\nIF(Q79>=2.25,\"C+\",\nIF(Q79>1.75,\"C\",\nIF(Q79>1.25,\"D+\",\nIF(AND(Q79<=1.25,Q79>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,null,{"$f":"IF(AND(N80=Profile!E250,N81=Profile!E250,N82=Profile!E250,N83=Profile!E250),Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(\n(IF($C79=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G79,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G79,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G79,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G79,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G79,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.75},{"$f":"IF(I79=\"D\",1,\nIF(I79=\"D*\",1,\nIF(I79=\"D+\",1.5,\nIF(I79=\"C\",2,\nIF(I79=\"C+\",2.5,\nIF(I79=\"B\",3,\nIF(I79=\"B+\",3.5,\nIF(I79=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C79=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G79,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G79,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G79,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G79,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G79,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":2.5},{"$f":"IF(K79=\"D\",1,\nIF(K79=\"D+\",1.5,\nIF(K79=\"C\",2,\nIF(K79=\"C+\",2.5,\nIF(K79=\"B\",3,\nIF(K79=\"B+\",3.5,\nIF(K79=\"A\",4,\n)))))))","v":2.5},{"$f":"IFERROR(IF(N79=Profile!$E$250,IF(R79-P79<0,\"-\",IF(R79-P79>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K79=\"D\",Profile!F276,\nIF(K79=\"D+\",Profile!F276,\nIF(K79=\"D*\",Profile!F276,\nIF(K79=\"C\",Profile!F277,\nIF(K79=\"C+\",Profile!F278,\nIF(K79=\"B\",Profile!F278,\nIF(K79=\"B+\",Profile!F279,\nIF(K79=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K79=\"A\",Profile!F280,\nIF(K79=\"B+\",Profile!F280,\nIF(K79=\"B\",Profile!F280,\nIF(K79=\"D+\",Profile!F281,\nIF(K79=\"D\",Profile!F281,\nIF(K79=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,1,{"$f":"Y80","v":4}]
[{"$f":"H3","v":"Pefalia"},19.100000000000001,null,"Comp","V",{"$f":"VLOOKUP(E80,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-19",{"$f":"IFERROR(VLOOKUP(B80,Profile!A:B,2,FALSE),\"\")","v":"19.1  Rights and obligations for revenue measures "},"A","The DGI and DGD account for more than 80% of state budget revenues. Texts on tax and customs obligations are available on their websites. They also provide technical information sheets on the main taxes and duties, their declaration and collection procedures, and the conditions and procedures for contesting and appealing them.\u000b The DGI and DGD also organize direct information for certain categories of taxpayers (seminars; e-mails).\r","A","The Pefalian Revenue Authority (LRA) provides easy access and up-to-date information on taxpayers' obligations and rights, including appeal processes and procedures.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I80))=\"A\",4)+IF(TRIM(CLEAN(I80))=\"B+\",3.5)+IF(TRIM(CLEAN(I80))=\"B\",3)+IF(TRIM(CLEAN(I80))=\"C+\",2.5)+IF(TRIM(CLEAN(I80))=\"C\",2)+IF(TRIM(CLEAN(I80))=\"D+\",1.5)+IF(TRIM(CLEAN(I80))=\"D\",1)+IF(TRIM(CLEAN(I80))=\"D*\",1)+IF(TRIM(CLEAN(I80))=\"NU\",0)+IF(TRIM(CLEAN(I80))=\"NA\",0),\"\")","v":4},{"$f":"O80","v":4},{"$f":"IFERROR(IF(TRIM(CLEAN(K80))=\"A\",4)+IF(TRIM(CLEAN(K80))=\"B+\",3.5)+IF(TRIM(CLEAN(K80))=\"B\",3)+IF(TRIM(CLEAN(K80))=\"C+\",2.5)+IF(TRIM(CLEAN(K80))=\"C\",2)+IF(TRIM(CLEAN(K80))=\"D+\",1.5)+IF(TRIM(CLEAN(K80))=\"D\",1)+IF(TRIM(CLEAN(K80))=\"D*\",1)+IF(TRIM(CLEAN(K80))=\"NU\",0)+IF(TRIM(CLEAN(K80))=\"NA\",0),\"\")","v":4},{"$f":"Q80","v":4},{"$f":"IFERROR(IF(N80=Profile!$E$250,IF(R80-P80<0,\"-\",IF(R80-P80>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K80=\"D\",Profile!F276,\nIF(K80=\"D+\",Profile!F276,\nIF(K80=\"D*\",Profile!F276,\nIF(K80=\"C\",Profile!F277,\nIF(K80=\"C+\",Profile!F278,\nIF(K80=\"B\",Profile!F278,\nIF(K80=\"B+\",Profile!F279,\nIF(K80=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K80=\"A\",Profile!F280,\nIF(K80=\"B+\",Profile!F280,\nIF(K80=\"B\",Profile!F280,\nIF(K80=\"D+\",Profile!F281,\nIF(K80=\"D\",Profile!F281,\nIF(K80=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,1,4]
[{"$f":"H3","v":"Pefalia"},19.2,null,"Comp","V",{"$f":"VLOOKUP(E81,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-19",{"$f":"IFERROR(VLOOKUP(B81,Profile!A:B,2,FALSE),\"\")","v":"19.2  Revenue risk management "},"D","The DGI and DGD do not yet systematically apply established methods, i.e. defined and documented, to assess risks and plan controls on this basis.\u000b The DGI and DGD do not yet have the capacity to assess risks, produce risk maps and establish investigation programs based on these tools.\r","B","LRA uses a structured and systematic approach for assessing and prioritising compliance risks for the majority of revenue streams.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I81))=\"A\",4)+IF(TRIM(CLEAN(I81))=\"B+\",3.5)+IF(TRIM(CLEAN(I81))=\"B\",3)+IF(TRIM(CLEAN(I81))=\"C+\",2.5)+IF(TRIM(CLEAN(I81))=\"C\",2)+IF(TRIM(CLEAN(I81))=\"D+\",1.5)+IF(TRIM(CLEAN(I81))=\"D\",1)+IF(TRIM(CLEAN(I81))=\"D*\",1)+IF(TRIM(CLEAN(I81))=\"NU\",0)+IF(TRIM(CLEAN(I81))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K81))=\"A\",4)+IF(TRIM(CLEAN(K81))=\"B+\",3.5)+IF(TRIM(CLEAN(K81))=\"B\",3)+IF(TRIM(CLEAN(K81))=\"C+\",2.5)+IF(TRIM(CLEAN(K81))=\"C\",2)+IF(TRIM(CLEAN(K81))=\"D+\",1.5)+IF(TRIM(CLEAN(K81))=\"D\",1)+IF(TRIM(CLEAN(K81))=\"D*\",1)+IF(TRIM(CLEAN(K81))=\"NU\",0)+IF(TRIM(CLEAN(K81))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N81=Profile!$E$250,IF(R81-P81<0,\"-\",IF(R81-P81>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K81=\"D\",Profile!F276,\nIF(K81=\"D+\",Profile!F276,\nIF(K81=\"D*\",Profile!F276,\nIF(K81=\"C\",Profile!F277,\nIF(K81=\"C+\",Profile!F278,\nIF(K81=\"B\",Profile!F278,\nIF(K81=\"B+\",Profile!F279,\nIF(K81=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K81=\"A\",Profile!F280,\nIF(K81=\"B+\",Profile!F280,\nIF(K81=\"B\",Profile!F280,\nIF(K81=\"D+\",Profile!F281,\nIF(K81=\"D\",Profile!F281,\nIF(K81=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,1,4]
[{"$f":"H3","v":"Pefalia"},19.3,null,"Comp","V",{"$f":"VLOOKUP(E82,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-19",{"$f":"IFERROR(VLOOKUP(B82,Profile!A:B,2,FALSE),\"\")","v":"19.3  Revenue audit and investigation  "},"D","In 2016, the DGI improved the organization of its survey programming and follow-up. The completion rate for surveys programmed by the DGI was low in 2016 (29%). \u000bFor the two departments combined, the completion rate for scheduled surveys does not exceed 50%.\r","C","Entities collecting most government revenue undertake audits and fraud investigations using a compliance improvement plan. However, less than 75% of planned audits were completed.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I82))=\"A\",4)+IF(TRIM(CLEAN(I82))=\"B+\",3.5)+IF(TRIM(CLEAN(I82))=\"B\",3)+IF(TRIM(CLEAN(I82))=\"C+\",2.5)+IF(TRIM(CLEAN(I82))=\"C\",2)+IF(TRIM(CLEAN(I82))=\"D+\",1.5)+IF(TRIM(CLEAN(I82))=\"D\",1)+IF(TRIM(CLEAN(I82))=\"D*\",1)+IF(TRIM(CLEAN(I82))=\"NU\",0)+IF(TRIM(CLEAN(I82))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K82))=\"A\",4)+IF(TRIM(CLEAN(K82))=\"B+\",3.5)+IF(TRIM(CLEAN(K82))=\"B\",3)+IF(TRIM(CLEAN(K82))=\"C+\",2.5)+IF(TRIM(CLEAN(K82))=\"C\",2)+IF(TRIM(CLEAN(K82))=\"D+\",1.5)+IF(TRIM(CLEAN(K82))=\"D\",1)+IF(TRIM(CLEAN(K82))=\"D*\",1)+IF(TRIM(CLEAN(K82))=\"NU\",0)+IF(TRIM(CLEAN(K82))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N82=Profile!$E$250,IF(R82-P82<0,\"-\",IF(R82-P82>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K82=\"D\",Profile!F276,\nIF(K82=\"D+\",Profile!F276,\nIF(K82=\"D*\",Profile!F276,\nIF(K82=\"C\",Profile!F277,\nIF(K82=\"C+\",Profile!F278,\nIF(K82=\"B\",Profile!F278,\nIF(K82=\"B+\",Profile!F279,\nIF(K82=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K82=\"A\",Profile!F280,\nIF(K82=\"B+\",Profile!F280,\nIF(K82=\"B\",Profile!F280,\nIF(K82=\"D+\",Profile!F281,\nIF(K82=\"D\",Profile!F281,\nIF(K82=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,1,1,4]
[{"$f":"H3","v":"Pefalia"},19.399999999999999,null,"Comp","V",{"$f":"VLOOKUP(E83,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-19",{"$f":"IFERROR(VLOOKUP(B83,Profile!A:B,2,FALSE),\"\")","v":"19.4  Revenue arrears monitoring "},"D","Arrears at the end of 2016 represent 43.6% of the year's \u000brevenue, 95% of pre-2016 arrears and 885% of new 2016 arrears.\r","D","The stock of revenue arrears at the end of the last completed fiscal year was below 10 percent of the total revenue collection for the year but the revenue arrears older than 12 months was more than 75% of total revenue arrears.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I83))=\"A\",4)+IF(TRIM(CLEAN(I83))=\"B+\",3.5)+IF(TRIM(CLEAN(I83))=\"B\",3)+IF(TRIM(CLEAN(I83))=\"C+\",2.5)+IF(TRIM(CLEAN(I83))=\"C\",2)+IF(TRIM(CLEAN(I83))=\"D+\",1.5)+IF(TRIM(CLEAN(I83))=\"D\",1)+IF(TRIM(CLEAN(I83))=\"D*\",1)+IF(TRIM(CLEAN(I83))=\"NU\",0)+IF(TRIM(CLEAN(I83))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K83))=\"A\",4)+IF(TRIM(CLEAN(K83))=\"B+\",3.5)+IF(TRIM(CLEAN(K83))=\"B\",3)+IF(TRIM(CLEAN(K83))=\"C+\",2.5)+IF(TRIM(CLEAN(K83))=\"C\",2)+IF(TRIM(CLEAN(K83))=\"D+\",1.5)+IF(TRIM(CLEAN(K83))=\"D\",1)+IF(TRIM(CLEAN(K83))=\"D*\",1)+IF(TRIM(CLEAN(K83))=\"NU\",0)+IF(TRIM(CLEAN(K83))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N83=Profile!$E$250,IF(R83-P83<0,\"-\",IF(R83-P83>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K83=\"D\",Profile!F276,\nIF(K83=\"D+\",Profile!F276,\nIF(K83=\"D*\",Profile!F276,\nIF(K83=\"C\",Profile!F277,\nIF(K83=\"C+\",Profile!F278,\nIF(K83=\"B\",Profile!F278,\nIF(K83=\"B+\",Profile!F279,\nIF(K83=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K83=\"A\",Profile!F280,\nIF(K83=\"B+\",Profile!F280,\nIF(K83=\"B\",Profile!F280,\nIF(K83=\"D+\",Profile!F281,\nIF(K83=\"D\",Profile!F281,\nIF(K83=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-20","M1","Indic","V",{"$f":"VLOOKUP(E84,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-20",{"$f":"IFERROR(VLOOKUP(B84,Profile!A:B,2,FALSE),\"\")","v":"PI-20  Accounting for revenue "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G84)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G84)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,I:I,\"=NU\"),\"NA\",\nIF(O84>3.65,\"A\",\nIF(O84>=3.25,\"B+\",\nIF(O84>2.65,\"B\",\nIF(O84>=2.25,\"C+\",\nIF(O84>1.75,\"C\",\nIF(O84>1.25,\"D+\",\nIF(AND(O84<=1.25,O84>0),\"D\",\n\"\"\n)))))))))","v":"B+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G84)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G84)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G84,K:K,\"=NU\"),\"NA\",\nIF(Q84>3.65,\"A\",\nIF(Q84>=3.25,\"B+\",\nIF(Q84>2.65,\"B\",\nIF(Q84>=2.25,\"C+\",\nIF(Q84>1.75,\"C\",\nIF(Q84>1.25,\"D+\",\nIF(AND(Q84<=1.25,Q84>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N85=Profile!E250,N86=Profile!E250,N87=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C84=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G84,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G84,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G84,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G84,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G84,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":3.5},{"$f":"IF(I84=\"D\",1,\nIF(I84=\"D*\",1,\nIF(I84=\"D+\",1.5,\nIF(I84=\"C\",2,\nIF(I84=\"C+\",2.5,\nIF(I84=\"B\",3,\nIF(I84=\"B+\",3.5,\nIF(I84=\"A\",4,\n))))))))","v":3.5},{"$f":"IFERROR(\n(IF($C84=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G84,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G84,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G84,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G84,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G84,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N84=Profile!$E$250,IF(R84-P84<0,\"-\",IF(R84-P84>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K84=\"D\",Profile!F276,\nIF(K84=\"D+\",Profile!F276,\nIF(K84=\"D*\",Profile!F276,\nIF(K84=\"C\",Profile!F277,\nIF(K84=\"C+\",Profile!F278,\nIF(K84=\"B\",Profile!F278,\nIF(K84=\"B+\",Profile!F279,\nIF(K84=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K84=\"A\",Profile!F280,\nIF(K84=\"B+\",Profile!F280,\nIF(K84=\"B\",Profile!F280,\nIF(K84=\"D+\",Profile!F281,\nIF(K84=\"D\",Profile!F281,\nIF(K84=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,{"$f":"Y85","v":3}]
[{"$f":"H3","v":"Pefalia"},20.100000000000001,null,"Comp","V",{"$f":"VLOOKUP(E85,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-20",{"$f":"IFERROR(VLOOKUP(B85,Profile!A:B,2,FALSE),\"\")","v":"20.1  Information on revenue collections "},"B","By the 10th of each month at the latest, the Treasury's central departments receive from the regions all the accounting balances of the general treasuries, including details of revenue by type of tax. \u000bThe system for exchanging information on revenues collected does not include revenues entrusted to SNH (nearly \u000b12% of total revenues in 2016).\r","A","Pefalia Revenue Authority (LRA) obtains weekly data from entities collecting all central government revenue. This information is broken down by revenue type and is consolidated into a report.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I85))=\"A\",4)+IF(TRIM(CLEAN(I85))=\"B+\",3.5)+IF(TRIM(CLEAN(I85))=\"B\",3)+IF(TRIM(CLEAN(I85))=\"C+\",2.5)+IF(TRIM(CLEAN(I85))=\"C\",2)+IF(TRIM(CLEAN(I85))=\"D+\",1.5)+IF(TRIM(CLEAN(I85))=\"D\",1)+IF(TRIM(CLEAN(I85))=\"D*\",1)+IF(TRIM(CLEAN(I85))=\"NU\",0)+IF(TRIM(CLEAN(I85))=\"NA\",0),\"\")","v":3},{"$f":"O85","v":3},{"$f":"IFERROR(IF(TRIM(CLEAN(K85))=\"A\",4)+IF(TRIM(CLEAN(K85))=\"B+\",3.5)+IF(TRIM(CLEAN(K85))=\"B\",3)+IF(TRIM(CLEAN(K85))=\"C+\",2.5)+IF(TRIM(CLEAN(K85))=\"C\",2)+IF(TRIM(CLEAN(K85))=\"D+\",1.5)+IF(TRIM(CLEAN(K85))=\"D\",1)+IF(TRIM(CLEAN(K85))=\"D*\",1)+IF(TRIM(CLEAN(K85))=\"NU\",0)+IF(TRIM(CLEAN(K85))=\"NA\",0),\"\")","v":4},{"$f":"Q85","v":4},{"$f":"IFERROR(IF(N85=Profile!$E$250,IF(R85-P85<0,\"-\",IF(R85-P85>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K85=\"D\",Profile!F276,\nIF(K85=\"D+\",Profile!F276,\nIF(K85=\"D*\",Profile!F276,\nIF(K85=\"C\",Profile!F277,\nIF(K85=\"C+\",Profile!F278,\nIF(K85=\"B\",Profile!F278,\nIF(K85=\"B+\",Profile!F279,\nIF(K85=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K85=\"A\",Profile!F280,\nIF(K85=\"B+\",Profile!F280,\nIF(K85=\"B\",Profile!F280,\nIF(K85=\"D+\",Profile!F281,\nIF(K85=\"D\",Profile!F281,\nIF(K85=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},20.2,null,"Comp","V",{"$f":"VLOOKUP(E86,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-20",{"$f":"IFERROR(VLOOKUP(B86,Profile!A:B,2,FALSE),\"\")","v":"20.2  Transfer of revenue collections "},"A","With the exception of cash payments, which account for a very small proportion, tax and duty payments are made via banks, transferred to Treasury accounts in real time or the next day using the Systac and Sygma systems, and entered in the Treasury accounts within the \u000bsame timeframe.\r","A","All tax revenue is paid directly into the Consolidated Fund Account or transfers to the Treasury are made daily.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I86))=\"A\",4)+IF(TRIM(CLEAN(I86))=\"B+\",3.5)+IF(TRIM(CLEAN(I86))=\"B\",3)+IF(TRIM(CLEAN(I86))=\"C+\",2.5)+IF(TRIM(CLEAN(I86))=\"C\",2)+IF(TRIM(CLEAN(I86))=\"D+\",1.5)+IF(TRIM(CLEAN(I86))=\"D\",1)+IF(TRIM(CLEAN(I86))=\"D*\",1)+IF(TRIM(CLEAN(I86))=\"NU\",0)+IF(TRIM(CLEAN(I86))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K86))=\"A\",4)+IF(TRIM(CLEAN(K86))=\"B+\",3.5)+IF(TRIM(CLEAN(K86))=\"B\",3)+IF(TRIM(CLEAN(K86))=\"C+\",2.5)+IF(TRIM(CLEAN(K86))=\"C\",2)+IF(TRIM(CLEAN(K86))=\"D+\",1.5)+IF(TRIM(CLEAN(K86))=\"D\",1)+IF(TRIM(CLEAN(K86))=\"D*\",1)+IF(TRIM(CLEAN(K86))=\"NU\",0)+IF(TRIM(CLEAN(K86))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(N86=Profile!$E$250,IF(R86-P86<0,\"-\",IF(R86-P86>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K86=\"D\",Profile!F276,\nIF(K86=\"D+\",Profile!F276,\nIF(K86=\"D*\",Profile!F276,\nIF(K86=\"C\",Profile!F277,\nIF(K86=\"C+\",Profile!F278,\nIF(K86=\"B\",Profile!F278,\nIF(K86=\"B+\",Profile!F279,\nIF(K86=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K86=\"A\",Profile!F280,\nIF(K86=\"B+\",Profile!F280,\nIF(K86=\"B\",Profile!F280,\nIF(K86=\"D+\",Profile!F281,\nIF(K86=\"D\",Profile!F281,\nIF(K86=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},20.3,null,"Comp","V",{"$f":"VLOOKUP(E87,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-20",{"$f":"IFERROR(VLOOKUP(B87,Profile!A:B,2,FALSE),\"\")","v":"20.3  Revenue accounts reconciliation "},"A","Reconciliations between Treasury administration departments and revenue agencies are carried out every month, before the 10th of the following month at regional level and before the 20th of the month at central level. Reconciliations \u000bare complete.\r","D","Pefalian Revenue Authority (LRA) does not prepare a consolidated Revenue Accounts Reconciliation.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I87))=\"A\",4)+IF(TRIM(CLEAN(I87))=\"B+\",3.5)+IF(TRIM(CLEAN(I87))=\"B\",3)+IF(TRIM(CLEAN(I87))=\"C+\",2.5)+IF(TRIM(CLEAN(I87))=\"C\",2)+IF(TRIM(CLEAN(I87))=\"D+\",1.5)+IF(TRIM(CLEAN(I87))=\"D\",1)+IF(TRIM(CLEAN(I87))=\"D*\",1)+IF(TRIM(CLEAN(I87))=\"NU\",0)+IF(TRIM(CLEAN(I87))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K87))=\"A\",4)+IF(TRIM(CLEAN(K87))=\"B+\",3.5)+IF(TRIM(CLEAN(K87))=\"B\",3)+IF(TRIM(CLEAN(K87))=\"C+\",2.5)+IF(TRIM(CLEAN(K87))=\"C\",2)+IF(TRIM(CLEAN(K87))=\"D+\",1.5)+IF(TRIM(CLEAN(K87))=\"D\",1)+IF(TRIM(CLEAN(K87))=\"D*\",1)+IF(TRIM(CLEAN(K87))=\"NU\",0)+IF(TRIM(CLEAN(K87))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N87=Profile!$E$250,IF(R87-P87<0,\"-\",IF(R87-P87>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K87=\"D\",Profile!F276,\nIF(K87=\"D+\",Profile!F276,\nIF(K87=\"D*\",Profile!F276,\nIF(K87=\"C\",Profile!F277,\nIF(K87=\"C+\",Profile!F278,\nIF(K87=\"B\",Profile!F278,\nIF(K87=\"B+\",Profile!F279,\nIF(K87=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K87=\"A\",Profile!F280,\nIF(K87=\"B+\",Profile!F280,\nIF(K87=\"B\",Profile!F280,\nIF(K87=\"D+\",Profile!F281,\nIF(K87=\"D\",Profile!F281,\nIF(K87=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-21","M2","Indic","V",{"$f":"VLOOKUP(E88,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B88,Profile!A:B,2,FALSE),\"\")","v":"PI-21  Predictability of in_year resource allocation "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G88)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G88)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,I:I,\"=NU\"),\"NA\",\nIF(O88>3.65,\"A\",\nIF(O88>=3.25,\"B+\",\nIF(O88>2.65,\"B\",\nIF(O88>=2.25,\"C+\",\nIF(O88>1.75,\"C\",\nIF(O88>1.25,\"D+\",\nIF(AND(O88<=1.25,O88>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G88)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G88)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G88,K:K,\"=NU\"),\"NA\",\nIF(Q88>3.65,\"A\",\nIF(Q88>=3.25,\"B+\",\nIF(Q88>2.65,\"B\",\nIF(Q88>=2.25,\"C+\",\nIF(Q88>1.75,\"C\",\nIF(Q88>1.25,\"D+\",\nIF(AND(Q88<=1.25,Q88>0),\"D\",\n\"\"\n)))))))))","v":"B"},null,null,{"$f":"IF(AND(N89=Profile!E250,N90=Profile!E250,N91=Profile!E250,N92=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C88=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G88,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G88,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G88,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G88,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G88,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2},{"$f":"IF(I88=\"D\",1,\nIF(I88=\"D*\",1,\nIF(I88=\"D+\",1.5,\nIF(I88=\"C\",2,\nIF(I88=\"C+\",2.5,\nIF(I88=\"B\",3,\nIF(I88=\"B+\",3.5,\nIF(I88=\"A\",4,\n))))))))","v":2},{"$f":"IFERROR(\n(IF($C88=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G88,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G88,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G88,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G88,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G88,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":3},3,{"$f":"IFERROR(IF(N88=Profile!$E$250,IF(R88-P88<0,\"-\",IF(R88-P88>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K88=\"D\",Profile!F276,\nIF(K88=\"D+\",Profile!F276,\nIF(K88=\"D*\",Profile!F276,\nIF(K88=\"C\",Profile!F277,\nIF(K88=\"C+\",Profile!F278,\nIF(K88=\"B\",Profile!F278,\nIF(K88=\"B+\",Profile!F279,\nIF(K88=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K88=\"A\",Profile!F280,\nIF(K88=\"B+\",Profile!F280,\nIF(K88=\"B\",Profile!F280,\nIF(K88=\"D+\",Profile!F281,\nIF(K88=\"D\",Profile!F281,\nIF(K88=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,1,{"$f":"Y89","v":4}]
[{"$f":"H3","v":"Pefalia"},21.1,null,"Comp","V",{"$f":"VLOOKUP(E89,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B89,Profile!A:B,2,FALSE),\"\")","v":"21.1  Consolidation of cash balances "},"D","The Treasury consolidates all cash balances on its network accounts on a monthly basis. Deposits held by central government entities in commercial banks are not monitored or consolidated by the Treasury. Taking these deposits into account, the cash consolidated each month by the Treasury represents between 50% and 70% of total liquid assets.\r","A","Bank and cash balances are consolidated daily into the TSA. However, extra-budgetary funds remain outside the arrangement.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I89))=\"A\",4)+IF(TRIM(CLEAN(I89))=\"B+\",3.5)+IF(TRIM(CLEAN(I89))=\"B\",3)+IF(TRIM(CLEAN(I89))=\"C+\",2.5)+IF(TRIM(CLEAN(I89))=\"C\",2)+IF(TRIM(CLEAN(I89))=\"D+\",1.5)+IF(TRIM(CLEAN(I89))=\"D\",1)+IF(TRIM(CLEAN(I89))=\"D*\",1)+IF(TRIM(CLEAN(I89))=\"NU\",0)+IF(TRIM(CLEAN(I89))=\"NA\",0),\"\")","v":1},{"$f":"O89","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K89))=\"A\",4)+IF(TRIM(CLEAN(K89))=\"B+\",3.5)+IF(TRIM(CLEAN(K89))=\"B\",3)+IF(TRIM(CLEAN(K89))=\"C+\",2.5)+IF(TRIM(CLEAN(K89))=\"C\",2)+IF(TRIM(CLEAN(K89))=\"D+\",1.5)+IF(TRIM(CLEAN(K89))=\"D\",1)+IF(TRIM(CLEAN(K89))=\"D*\",1)+IF(TRIM(CLEAN(K89))=\"NU\",0)+IF(TRIM(CLEAN(K89))=\"NA\",0),\"\")","v":4},{"$f":"Q89","v":4},{"$f":"IFERROR(IF(N89=Profile!$E$250,IF(R89-P89<0,\"-\",IF(R89-P89>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K89=\"D\",Profile!F276,\nIF(K89=\"D+\",Profile!F276,\nIF(K89=\"D*\",Profile!F276,\nIF(K89=\"C\",Profile!F277,\nIF(K89=\"C+\",Profile!F278,\nIF(K89=\"B\",Profile!F278,\nIF(K89=\"B+\",Profile!F279,\nIF(K89=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K89=\"A\",Profile!F280,\nIF(K89=\"B+\",Profile!F280,\nIF(K89=\"B\",Profile!F280,\nIF(K89=\"D+\",Profile!F281,\nIF(K89=\"D\",Profile!F281,\nIF(K89=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,1,4]
[{"$f":"H3","v":"Pefalia"},21.2,null,"Comp","V",{"$f":"VLOOKUP(E90,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B90,Profile!A:B,2,FALSE),\"\")","v":"21.2  Cash forecasting and monitoring "},"A","The Treasury Department draws up a monthly cash flow plan and updates it each month on the basis of actual income and expenditure. \u000bHowever, the capacity of the cash management framework is limited, as is the usefulness of cash flow plans, due to inadequate forecasting capabilities and procedures for cash in advance, release of funds and direct intervention\u000b.\r","A","A cash flow forecast is prepared for the fiscal year and is updated monthly based on actual cash inflows and outflows.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I90))=\"A\",4)+IF(TRIM(CLEAN(I90))=\"B+\",3.5)+IF(TRIM(CLEAN(I90))=\"B\",3)+IF(TRIM(CLEAN(I90))=\"C+\",2.5)+IF(TRIM(CLEAN(I90))=\"C\",2)+IF(TRIM(CLEAN(I90))=\"D+\",1.5)+IF(TRIM(CLEAN(I90))=\"D\",1)+IF(TRIM(CLEAN(I90))=\"D*\",1)+IF(TRIM(CLEAN(I90))=\"NU\",0)+IF(TRIM(CLEAN(I90))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K90))=\"A\",4)+IF(TRIM(CLEAN(K90))=\"B+\",3.5)+IF(TRIM(CLEAN(K90))=\"B\",3)+IF(TRIM(CLEAN(K90))=\"C+\",2.5)+IF(TRIM(CLEAN(K90))=\"C\",2)+IF(TRIM(CLEAN(K90))=\"D+\",1.5)+IF(TRIM(CLEAN(K90))=\"D\",1)+IF(TRIM(CLEAN(K90))=\"D*\",1)+IF(TRIM(CLEAN(K90))=\"NU\",0)+IF(TRIM(CLEAN(K90))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(N90=Profile!$E$250,IF(R90-P90<0,\"-\",IF(R90-P90>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K90=\"D\",Profile!F276,\nIF(K90=\"D+\",Profile!F276,\nIF(K90=\"D*\",Profile!F276,\nIF(K90=\"C\",Profile!F277,\nIF(K90=\"C+\",Profile!F278,\nIF(K90=\"B\",Profile!F278,\nIF(K90=\"B+\",Profile!F279,\nIF(K90=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K90=\"A\",Profile!F280,\nIF(K90=\"B+\",Profile!F280,\nIF(K90=\"B\",Profile!F280,\nIF(K90=\"D+\",Profile!F281,\nIF(K90=\"D\",Profile!F281,\nIF(K90=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,1,4]
[{"$f":"H3","v":"Pefalia"},21.3,null,"Comp","V",{"$f":"VLOOKUP(E91,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B91,Profile!A:B,2,FALSE),\"\")","v":"21.3  Information on commitment ceilings "},"D","In practice, ministries do not have reliable information on commitment ceilings.\r","C","Spending entities are provided reliable information on resources available for commitments only one month in advance. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I91))=\"A\",4)+IF(TRIM(CLEAN(I91))=\"B+\",3.5)+IF(TRIM(CLEAN(I91))=\"B\",3)+IF(TRIM(CLEAN(I91))=\"C+\",2.5)+IF(TRIM(CLEAN(I91))=\"C\",2)+IF(TRIM(CLEAN(I91))=\"D+\",1.5)+IF(TRIM(CLEAN(I91))=\"D\",1)+IF(TRIM(CLEAN(I91))=\"D*\",1)+IF(TRIM(CLEAN(I91))=\"NU\",0)+IF(TRIM(CLEAN(I91))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K91))=\"A\",4)+IF(TRIM(CLEAN(K91))=\"B+\",3.5)+IF(TRIM(CLEAN(K91))=\"B\",3)+IF(TRIM(CLEAN(K91))=\"C+\",2.5)+IF(TRIM(CLEAN(K91))=\"C\",2)+IF(TRIM(CLEAN(K91))=\"D+\",1.5)+IF(TRIM(CLEAN(K91))=\"D\",1)+IF(TRIM(CLEAN(K91))=\"D*\",1)+IF(TRIM(CLEAN(K91))=\"NU\",0)+IF(TRIM(CLEAN(K91))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N91=Profile!$E$250,IF(R91-P91<0,\"-\",IF(R91-P91>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K91=\"D\",Profile!F276,\nIF(K91=\"D+\",Profile!F276,\nIF(K91=\"D*\",Profile!F276,\nIF(K91=\"C\",Profile!F277,\nIF(K91=\"C+\",Profile!F278,\nIF(K91=\"B\",Profile!F278,\nIF(K91=\"B+\",Profile!F279,\nIF(K91=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K91=\"A\",Profile!F280,\nIF(K91=\"B+\",Profile!F280,\nIF(K91=\"B\",Profile!F280,\nIF(K91=\"D+\",Profile!F281,\nIF(K91=\"D\",Profile!F281,\nIF(K91=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,1,4]
[{"$f":"H3","v":"Pefalia"},21.4,null,"Comp","V",{"$f":"VLOOKUP(E92,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B92,Profile!A:B,2,FALSE),\"\")","v":"21.4  Significance of in-year budget adjustments  "},"C","Credit transfers are frequent and transparent. \u000bCredits earmarked under the precautionary blocking procedure and direct intervention expenditure are \u000bnon-transparent\u000b reallocations of resources.\r","C","Significant in-year adjustments are frequent. They are done in a transparent, but not predictable way.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I92))=\"A\",4)+IF(TRIM(CLEAN(I92))=\"B+\",3.5)+IF(TRIM(CLEAN(I92))=\"B\",3)+IF(TRIM(CLEAN(I92))=\"C+\",2.5)+IF(TRIM(CLEAN(I92))=\"C\",2)+IF(TRIM(CLEAN(I92))=\"D+\",1.5)+IF(TRIM(CLEAN(I92))=\"D\",1)+IF(TRIM(CLEAN(I92))=\"D*\",1)+IF(TRIM(CLEAN(I92))=\"NU\",0)+IF(TRIM(CLEAN(I92))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K92))=\"A\",4)+IF(TRIM(CLEAN(K92))=\"B+\",3.5)+IF(TRIM(CLEAN(K92))=\"B\",3)+IF(TRIM(CLEAN(K92))=\"C+\",2.5)+IF(TRIM(CLEAN(K92))=\"C\",2)+IF(TRIM(CLEAN(K92))=\"D+\",1.5)+IF(TRIM(CLEAN(K92))=\"D\",1)+IF(TRIM(CLEAN(K92))=\"D*\",1)+IF(TRIM(CLEAN(K92))=\"NU\",0)+IF(TRIM(CLEAN(K92))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N92=Profile!$E$250,IF(R92-P92<0,\"-\",IF(R92-P92>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K92=\"D\",Profile!F276,\nIF(K92=\"D+\",Profile!F276,\nIF(K92=\"D*\",Profile!F276,\nIF(K92=\"C\",Profile!F277,\nIF(K92=\"C+\",Profile!F278,\nIF(K92=\"B\",Profile!F278,\nIF(K92=\"B+\",Profile!F279,\nIF(K92=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K92=\"A\",Profile!F280,\nIF(K92=\"B+\",Profile!F280,\nIF(K92=\"B\",Profile!F280,\nIF(K92=\"D+\",Profile!F281,\nIF(K92=\"D\",Profile!F281,\nIF(K92=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-22","M1","Indic","V",{"$f":"VLOOKUP(E93,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-22",{"$f":"IFERROR(VLOOKUP(B93,Profile!A:B,2,FALSE),\"\")","v":"PI-22  Expenditure arrears "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G93)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G93)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,I:I,\"=NU\"),\"NA\",\nIF(O93>3.65,\"A\",\nIF(O93>=3.25,\"B+\",\nIF(O93>2.65,\"B\",\nIF(O93>=2.25,\"C+\",\nIF(O93>1.75,\"C\",\nIF(O93>1.25,\"D+\",\nIF(AND(O93<=1.25,O93>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G93)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G93)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G93,K:K,\"=NU\"),\"NA\",\nIF(Q93>3.65,\"A\",\nIF(Q93>=3.25,\"B+\",\nIF(Q93>2.65,\"B\",\nIF(Q93>=2.25,\"C+\",\nIF(Q93>1.75,\"C\",\nIF(Q93>1.25,\"D+\",\nIF(AND(Q93<=1.25,Q93>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,null,{"$f":"IF(AND(N94=Profile!E250,N95=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C93=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G93,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G93,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G93,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G93,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G93,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1},{"$f":"IF(I93=\"D\",1,\nIF(I93=\"D*\",1,\nIF(I93=\"D+\",1.5,\nIF(I93=\"C\",2,\nIF(I93=\"C+\",2.5,\nIF(I93=\"B\",3,\nIF(I93=\"B+\",3.5,\nIF(I93=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C93=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G93,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G93,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G93,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G93,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G93,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1},1,{"$f":"IFERROR(IF(N93=Profile!$E$250,IF(R93-P93<0,\"-\",IF(R93-P93>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K93=\"D\",Profile!F276,\nIF(K93=\"D+\",Profile!F276,\nIF(K93=\"D*\",Profile!F276,\nIF(K93=\"C\",Profile!F277,\nIF(K93=\"C+\",Profile!F278,\nIF(K93=\"B\",Profile!F278,\nIF(K93=\"B+\",Profile!F279,\nIF(K93=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K93=\"A\",Profile!F280,\nIF(K93=\"B+\",Profile!F280,\nIF(K93=\"B\",Profile!F280,\nIF(K93=\"D+\",Profile!F281,\nIF(K93=\"D\",Profile!F281,\nIF(K93=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,{"$f":"Y94","v":2}]
[{"$f":"H3","v":"Pefalia"},22.1,null,"Comp","V",{"$f":"VLOOKUP(E94,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-22",{"$f":"IFERROR(VLOOKUP(B94,Profile!A:B,2,FALSE),\"\")","v":"22.1  Stock of expenditure arrears "},"D*","Payment arrears exist and their amounts are significant (over 6% of total annual expenditure). However, the data available does not allow us to determine the level at which they fall in relation to the thresholds defined for the indicator's rating.\r","D*","The stock of expenditure arrears to suppliers was more than 50% of total. Information about the other types of arrears was not available.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I94))=\"A\",4)+IF(TRIM(CLEAN(I94))=\"B+\",3.5)+IF(TRIM(CLEAN(I94))=\"B\",3)+IF(TRIM(CLEAN(I94))=\"C+\",2.5)+IF(TRIM(CLEAN(I94))=\"C\",2)+IF(TRIM(CLEAN(I94))=\"D+\",1.5)+IF(TRIM(CLEAN(I94))=\"D\",1)+IF(TRIM(CLEAN(I94))=\"D*\",1)+IF(TRIM(CLEAN(I94))=\"NU\",0)+IF(TRIM(CLEAN(I94))=\"NA\",0),\"\")","v":1},{"$f":"O94","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K94))=\"A\",4)+IF(TRIM(CLEAN(K94))=\"B+\",3.5)+IF(TRIM(CLEAN(K94))=\"B\",3)+IF(TRIM(CLEAN(K94))=\"C+\",2.5)+IF(TRIM(CLEAN(K94))=\"C\",2)+IF(TRIM(CLEAN(K94))=\"D+\",1.5)+IF(TRIM(CLEAN(K94))=\"D\",1)+IF(TRIM(CLEAN(K94))=\"D*\",1)+IF(TRIM(CLEAN(K94))=\"NU\",0)+IF(TRIM(CLEAN(K94))=\"NA\",0),\"\")","v":1},{"$f":"Q94","v":1},{"$f":"IFERROR(IF(N94=Profile!$E$250,IF(R94-P94<0,\"-\",IF(R94-P94>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K94=\"D\",Profile!F276,\nIF(K94=\"D+\",Profile!F276,\nIF(K94=\"D*\",Profile!F276,\nIF(K94=\"C\",Profile!F277,\nIF(K94=\"C+\",Profile!F278,\nIF(K94=\"B\",Profile!F278,\nIF(K94=\"B+\",Profile!F279,\nIF(K94=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K94=\"A\",Profile!F280,\nIF(K94=\"B+\",Profile!F280,\nIF(K94=\"B\",Profile!F280,\nIF(K94=\"D+\",Profile!F281,\nIF(K94=\"D\",Profile!F281,\nIF(K94=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},22.2,null,"Comp","V",{"$f":"VLOOKUP(E95,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-22",{"$f":"IFERROR(VLOOKUP(B95,Profile!A:B,2,FALSE),\"\")","v":"22.2  Expenditure arrears monitoring "},"D","Minfi departments do not regularly produce, either during or at the end of the year, a \u000bcomplete statement of payment arrears.\r","D*","Data on the stock and composition of expenditure arrears is produced when annual financial statements are prepared. The monitoring is not done for all types of arrears.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I95))=\"A\",4)+IF(TRIM(CLEAN(I95))=\"B+\",3.5)+IF(TRIM(CLEAN(I95))=\"B\",3)+IF(TRIM(CLEAN(I95))=\"C+\",2.5)+IF(TRIM(CLEAN(I95))=\"C\",2)+IF(TRIM(CLEAN(I95))=\"D+\",1.5)+IF(TRIM(CLEAN(I95))=\"D\",1)+IF(TRIM(CLEAN(I95))=\"D*\",1)+IF(TRIM(CLEAN(I95))=\"NU\",0)+IF(TRIM(CLEAN(I95))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K95))=\"A\",4)+IF(TRIM(CLEAN(K95))=\"B+\",3.5)+IF(TRIM(CLEAN(K95))=\"B\",3)+IF(TRIM(CLEAN(K95))=\"C+\",2.5)+IF(TRIM(CLEAN(K95))=\"C\",2)+IF(TRIM(CLEAN(K95))=\"D+\",1.5)+IF(TRIM(CLEAN(K95))=\"D\",1)+IF(TRIM(CLEAN(K95))=\"D*\",1)+IF(TRIM(CLEAN(K95))=\"NU\",0)+IF(TRIM(CLEAN(K95))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N95=Profile!$E$250,IF(R95-P95<0,\"-\",IF(R95-P95>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K95=\"D\",Profile!F276,\nIF(K95=\"D+\",Profile!F276,\nIF(K95=\"D*\",Profile!F276,\nIF(K95=\"C\",Profile!F277,\nIF(K95=\"C+\",Profile!F278,\nIF(K95=\"B\",Profile!F278,\nIF(K95=\"B+\",Profile!F279,\nIF(K95=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K95=\"A\",Profile!F280,\nIF(K95=\"B+\",Profile!F280,\nIF(K95=\"B\",Profile!F280,\nIF(K95=\"D+\",Profile!F281,\nIF(K95=\"D\",Profile!F281,\nIF(K95=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},"PI-23","M1","Indic","V",{"$f":"VLOOKUP(E96,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-23",{"$f":"IFERROR(VLOOKUP(B96,Profile!A:B,2,FALSE),\"\")","v":"PI-23  Payroll controls "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G96)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G96)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,I:I,\"=NU\"),\"NA\",\nIF(O96>3.65,\"A\",\nIF(O96>=3.25,\"B+\",\nIF(O96>2.65,\"B\",\nIF(O96>=2.25,\"C+\",\nIF(O96>1.75,\"C\",\nIF(O96>1.25,\"D+\",\nIF(AND(O96<=1.25,O96>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G96)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G96)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G96,K:K,\"=NU\"),\"NA\",\nIF(Q96>3.65,\"A\",\nIF(Q96>=3.25,\"B+\",\nIF(Q96>2.65,\"B\",\nIF(Q96>=2.25,\"C+\",\nIF(Q96>1.75,\"C\",\nIF(Q96>1.25,\"D+\",\nIF(AND(Q96<=1.25,Q96>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N97=Profile!E250,N98=Profile!E250,N99=Profile!E250,N100=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C96=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G96,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G96,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G96,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G96,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G96,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.5},{"$f":"IF(I96=\"D\",1,\nIF(I96=\"D*\",1,\nIF(I96=\"D+\",1.5,\nIF(I96=\"C\",2,\nIF(I96=\"C+\",2.5,\nIF(I96=\"B\",3,\nIF(I96=\"B+\",3.5,\nIF(I96=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C96=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G96,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G96,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G96,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G96,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G96,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N96=Profile!$E$250,IF(R96-P96<0,\"-\",IF(R96-P96>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K96=\"D\",Profile!F276,\nIF(K96=\"D+\",Profile!F276,\nIF(K96=\"D*\",Profile!F276,\nIF(K96=\"C\",Profile!F277,\nIF(K96=\"C+\",Profile!F278,\nIF(K96=\"B\",Profile!F278,\nIF(K96=\"B+\",Profile!F279,\nIF(K96=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K96=\"A\",Profile!F280,\nIF(K96=\"B+\",Profile!F280,\nIF(K96=\"B\",Profile!F280,\nIF(K96=\"D+\",Profile!F281,\nIF(K96=\"D\",Profile!F281,\nIF(K96=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y97","v":4}]
[{"$f":"H3","v":"Pefalia"},23.1,null,"Comp","V",{"$f":"VLOOKUP(E97,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-23",{"$f":"IFERROR(VLOOKUP(B97,Profile!A:B,2,FALSE),\"\")","v":"23.1  Integration of payroll and personnel records "},"D","SIGIPES personnel files and ANTILOPE payroll records are not integrated. Recruitment, promotion and advancement are not based on a duly-approved staffing table or job list, or checked against \u000bbudget allocations.\r","D*","Approved staff list, personnel database, and payroll are not directly linked. Staff hiring and promotion is controlled by a list of approved staff positions. All changes made to personnel records are reconciled manually against the previous month’s payroll data, but monthly reconciliation data was not provided. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I97))=\"A\",4)+IF(TRIM(CLEAN(I97))=\"B+\",3.5)+IF(TRIM(CLEAN(I97))=\"B\",3)+IF(TRIM(CLEAN(I97))=\"C+\",2.5)+IF(TRIM(CLEAN(I97))=\"C\",2)+IF(TRIM(CLEAN(I97))=\"D+\",1.5)+IF(TRIM(CLEAN(I97))=\"D\",1)+IF(TRIM(CLEAN(I97))=\"D*\",1)+IF(TRIM(CLEAN(I97))=\"NU\",0)+IF(TRIM(CLEAN(I97))=\"NA\",0),\"\")","v":1},{"$f":"O97","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K97))=\"A\",4)+IF(TRIM(CLEAN(K97))=\"B+\",3.5)+IF(TRIM(CLEAN(K97))=\"B\",3)+IF(TRIM(CLEAN(K97))=\"C+\",2.5)+IF(TRIM(CLEAN(K97))=\"C\",2)+IF(TRIM(CLEAN(K97))=\"D+\",1.5)+IF(TRIM(CLEAN(K97))=\"D\",1)+IF(TRIM(CLEAN(K97))=\"D*\",1)+IF(TRIM(CLEAN(K97))=\"NU\",0)+IF(TRIM(CLEAN(K97))=\"NA\",0),\"\")","v":1},{"$f":"Q97","v":1},{"$f":"IFERROR(IF(N97=Profile!$E$250,IF(R97-P97<0,\"-\",IF(R97-P97>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K97=\"D\",Profile!F276,\nIF(K97=\"D+\",Profile!F276,\nIF(K97=\"D*\",Profile!F276,\nIF(K97=\"C\",Profile!F277,\nIF(K97=\"C+\",Profile!F278,\nIF(K97=\"B\",Profile!F278,\nIF(K97=\"B+\",Profile!F279,\nIF(K97=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K97=\"A\",Profile!F280,\nIF(K97=\"B+\",Profile!F280,\nIF(K97=\"B\",Profile!F280,\nIF(K97=\"D+\",Profile!F281,\nIF(K97=\"D\",Profile!F281,\nIF(K97=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},23.2,null,"Comp","V",{"$f":"VLOOKUP(E98,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-23",{"$f":"IFERROR(VLOOKUP(B98,Profile!A:B,2,FALSE),\"\")","v":"23.2  Management of payroll changes  "},"D","The frequency with which changes to the personnel file and payroll are taken into account is not predefined. These modifications take place over relatively long periods (up to 4 years) and give rise to salary reminders, which in 2015 amounted to 10.81% of total \u000bpayroll.\r","D*","Changes to the personnel records and payroll are usually updated monthly, but no information was provided on personnel records and payroll updates.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I98))=\"A\",4)+IF(TRIM(CLEAN(I98))=\"B+\",3.5)+IF(TRIM(CLEAN(I98))=\"B\",3)+IF(TRIM(CLEAN(I98))=\"C+\",2.5)+IF(TRIM(CLEAN(I98))=\"C\",2)+IF(TRIM(CLEAN(I98))=\"D+\",1.5)+IF(TRIM(CLEAN(I98))=\"D\",1)+IF(TRIM(CLEAN(I98))=\"D*\",1)+IF(TRIM(CLEAN(I98))=\"NU\",0)+IF(TRIM(CLEAN(I98))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K98))=\"A\",4)+IF(TRIM(CLEAN(K98))=\"B+\",3.5)+IF(TRIM(CLEAN(K98))=\"B\",3)+IF(TRIM(CLEAN(K98))=\"C+\",2.5)+IF(TRIM(CLEAN(K98))=\"C\",2)+IF(TRIM(CLEAN(K98))=\"D+\",1.5)+IF(TRIM(CLEAN(K98))=\"D\",1)+IF(TRIM(CLEAN(K98))=\"D*\",1)+IF(TRIM(CLEAN(K98))=\"NU\",0)+IF(TRIM(CLEAN(K98))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N98=Profile!$E$250,IF(R98-P98<0,\"-\",IF(R98-P98>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K98=\"D\",Profile!F276,\nIF(K98=\"D+\",Profile!F276,\nIF(K98=\"D*\",Profile!F276,\nIF(K98=\"C\",Profile!F277,\nIF(K98=\"C+\",Profile!F278,\nIF(K98=\"B\",Profile!F278,\nIF(K98=\"B+\",Profile!F279,\nIF(K98=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K98=\"A\",Profile!F280,\nIF(K98=\"B+\",Profile!F280,\nIF(K98=\"B\",Profile!F280,\nIF(K98=\"D+\",Profile!F281,\nIF(K98=\"D\",Profile!F281,\nIF(K98=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},23.3,null,"Comp","V",{"$f":"VLOOKUP(E99,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-23",{"$f":"IFERROR(VLOOKUP(B99,Profile!A:B,2,FALSE),\"\")","v":"23.3  Internal control of payroll  "},"D","Numerous pay chain controls are in place, but the errors in liquidation and/or undue payment of wages reported by audit missions are indicative of their ineffectiveness. The current system does not ensure the integrity of \u000bpayroll data\r","C","Sufficient controls exist but only to ensure integrity of the payroll data of greatest importance. Contractors were still not part of the payroll at the time of the assessment.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I99))=\"A\",4)+IF(TRIM(CLEAN(I99))=\"B+\",3.5)+IF(TRIM(CLEAN(I99))=\"B\",3)+IF(TRIM(CLEAN(I99))=\"C+\",2.5)+IF(TRIM(CLEAN(I99))=\"C\",2)+IF(TRIM(CLEAN(I99))=\"D+\",1.5)+IF(TRIM(CLEAN(I99))=\"D\",1)+IF(TRIM(CLEAN(I99))=\"D*\",1)+IF(TRIM(CLEAN(I99))=\"NU\",0)+IF(TRIM(CLEAN(I99))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K99))=\"A\",4)+IF(TRIM(CLEAN(K99))=\"B+\",3.5)+IF(TRIM(CLEAN(K99))=\"B\",3)+IF(TRIM(CLEAN(K99))=\"C+\",2.5)+IF(TRIM(CLEAN(K99))=\"C\",2)+IF(TRIM(CLEAN(K99))=\"D+\",1.5)+IF(TRIM(CLEAN(K99))=\"D\",1)+IF(TRIM(CLEAN(K99))=\"D*\",1)+IF(TRIM(CLEAN(K99))=\"NU\",0)+IF(TRIM(CLEAN(K99))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N99=Profile!$E$250,IF(R99-P99<0,\"-\",IF(R99-P99>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K99=\"D\",Profile!F276,\nIF(K99=\"D+\",Profile!F276,\nIF(K99=\"D*\",Profile!F276,\nIF(K99=\"C\",Profile!F277,\nIF(K99=\"C+\",Profile!F278,\nIF(K99=\"B\",Profile!F278,\nIF(K99=\"B+\",Profile!F279,\nIF(K99=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K99=\"A\",Profile!F280,\nIF(K99=\"B+\",Profile!F280,\nIF(K99=\"B\",Profile!F280,\nIF(K99=\"D+\",Profile!F281,\nIF(K99=\"D\",Profile!F281,\nIF(K99=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},23.4,null,"Comp","V",{"$f":"VLOOKUP(E100,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-23",{"$f":"IFERROR(VLOOKUP(B100,Profile!A:B,2,FALSE),\"\")","v":"23.4  Payroll audit "},"C","A general personnel census of all central public administration entities has not been organized in the last three years. However, in 2016, MINFI carried out audits of personnel management and pay processing structures in fifteen ministries. These audits covered the fiscal years \u000b2011 to 2015\r","C","Partial payroll audits or staff surveys have been undertaken within the last three completed fiscal years. General auditor undertook payroll audit in 2019.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I100))=\"A\",4)+IF(TRIM(CLEAN(I100))=\"B+\",3.5)+IF(TRIM(CLEAN(I100))=\"B\",3)+IF(TRIM(CLEAN(I100))=\"C+\",2.5)+IF(TRIM(CLEAN(I100))=\"C\",2)+IF(TRIM(CLEAN(I100))=\"D+\",1.5)+IF(TRIM(CLEAN(I100))=\"D\",1)+IF(TRIM(CLEAN(I100))=\"D*\",1)+IF(TRIM(CLEAN(I100))=\"NU\",0)+IF(TRIM(CLEAN(I100))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K100))=\"A\",4)+IF(TRIM(CLEAN(K100))=\"B+\",3.5)+IF(TRIM(CLEAN(K100))=\"B\",3)+IF(TRIM(CLEAN(K100))=\"C+\",2.5)+IF(TRIM(CLEAN(K100))=\"C\",2)+IF(TRIM(CLEAN(K100))=\"D+\",1.5)+IF(TRIM(CLEAN(K100))=\"D\",1)+IF(TRIM(CLEAN(K100))=\"D*\",1)+IF(TRIM(CLEAN(K100))=\"NU\",0)+IF(TRIM(CLEAN(K100))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N100=Profile!$E$250,IF(R100-P100<0,\"-\",IF(R100-P100>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K100=\"D\",Profile!F276,\nIF(K100=\"D+\",Profile!F276,\nIF(K100=\"D*\",Profile!F276,\nIF(K100=\"C\",Profile!F277,\nIF(K100=\"C+\",Profile!F278,\nIF(K100=\"B\",Profile!F278,\nIF(K100=\"B+\",Profile!F279,\nIF(K100=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K100=\"A\",Profile!F280,\nIF(K100=\"B+\",Profile!F280,\nIF(K100=\"B\",Profile!F280,\nIF(K100=\"D+\",Profile!F281,\nIF(K100=\"D\",Profile!F281,\nIF(K100=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-24","M2","Indic","V",{"$f":"VLOOKUP(E101,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-24",{"$f":"IFERROR(VLOOKUP(B101,Profile!A:B,2,FALSE),\"\")","v":"PI-24  Procurement management  "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G101)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G101)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,I:I,\"=NU\"),\"NA\",\nIF(O101>3.65,\"A\",\nIF(O101>=3.25,\"B+\",\nIF(O101>2.65,\"B\",\nIF(O101>=2.25,\"C+\",\nIF(O101>1.75,\"C\",\nIF(O101>1.25,\"D+\",\nIF(AND(O101<=1.25,O101>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G101)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G101)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G101,K:K,\"=NU\"),\"NA\",\nIF(Q101>3.65,\"A\",\nIF(Q101>=3.25,\"B+\",\nIF(Q101>2.65,\"B\",\nIF(Q101>=2.25,\"C+\",\nIF(Q101>1.75,\"C\",\nIF(Q101>1.25,\"D+\",\nIF(AND(Q101<=1.25,Q101>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,null,{"$f":"IF(AND(N102=Profile!E250,N103=Profile!E250,N104=Profile!E250,N105=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C101=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G101,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G101,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G101,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G101,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G101,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.75},{"$f":"IF(I101=\"D\",1,\nIF(I101=\"D*\",1,\nIF(I101=\"D+\",1.5,\nIF(I101=\"C\",2,\nIF(I101=\"C+\",2.5,\nIF(I101=\"B\",3,\nIF(I101=\"B+\",3.5,\nIF(I101=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C101=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G101,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G101,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G101,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G101,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G101,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.25},1,{"$f":"IFERROR(IF(N101=Profile!$E$250,IF(R101-P101<0,\"-\",IF(R101-P101>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K101=\"D\",Profile!F276,\nIF(K101=\"D+\",Profile!F276,\nIF(K101=\"D*\",Profile!F276,\nIF(K101=\"C\",Profile!F277,\nIF(K101=\"C+\",Profile!F278,\nIF(K101=\"B\",Profile!F278,\nIF(K101=\"B+\",Profile!F279,\nIF(K101=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K101=\"A\",Profile!F280,\nIF(K101=\"B+\",Profile!F280,\nIF(K101=\"B\",Profile!F280,\nIF(K101=\"D+\",Profile!F281,\nIF(K101=\"D\",Profile!F281,\nIF(K101=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y102","v":4}]
[{"$f":"H3","v":"Pefalia"},24.1,null,"Comp","V",{"$f":"VLOOKUP(E102,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-24",{"$f":"IFERROR(VLOOKUP(B102,Profile!A:B,2,FALSE),\"\")","v":"24.1  Procurement monitoring "},"D","Minmap does not have a public procurement database. \u000bARMP currently manages statistical data for the purposes of periodic evaluation of procurement methods, but does \u000bnot have all the useful, up-to-date \u000bdata required to evaluate the programming and monitoring of contracts. It has launched a data bank project, which is currently being finalized. The database is \u000bnot yet operational.\r","D","Databases on procurements are maintained only through the prior review mechanism, which represents less than the majority procurement methods for goods, services and works.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I102))=\"A\",4)+IF(TRIM(CLEAN(I102))=\"B+\",3.5)+IF(TRIM(CLEAN(I102))=\"B\",3)+IF(TRIM(CLEAN(I102))=\"C+\",2.5)+IF(TRIM(CLEAN(I102))=\"C\",2)+IF(TRIM(CLEAN(I102))=\"D+\",1.5)+IF(TRIM(CLEAN(I102))=\"D\",1)+IF(TRIM(CLEAN(I102))=\"D*\",1)+IF(TRIM(CLEAN(I102))=\"NU\",0)+IF(TRIM(CLEAN(I102))=\"NA\",0),\"\")","v":1},{"$f":"O102","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K102))=\"A\",4)+IF(TRIM(CLEAN(K102))=\"B+\",3.5)+IF(TRIM(CLEAN(K102))=\"B\",3)+IF(TRIM(CLEAN(K102))=\"C+\",2.5)+IF(TRIM(CLEAN(K102))=\"C\",2)+IF(TRIM(CLEAN(K102))=\"D+\",1.5)+IF(TRIM(CLEAN(K102))=\"D\",1)+IF(TRIM(CLEAN(K102))=\"D*\",1)+IF(TRIM(CLEAN(K102))=\"NU\",0)+IF(TRIM(CLEAN(K102))=\"NA\",0),\"\")","v":1},{"$f":"Q102","v":1},{"$f":"IFERROR(IF(N102=Profile!$E$250,IF(R102-P102<0,\"-\",IF(R102-P102>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K102=\"D\",Profile!F276,\nIF(K102=\"D+\",Profile!F276,\nIF(K102=\"D*\",Profile!F276,\nIF(K102=\"C\",Profile!F277,\nIF(K102=\"C+\",Profile!F278,\nIF(K102=\"B\",Profile!F278,\nIF(K102=\"B+\",Profile!F279,\nIF(K102=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K102=\"A\",Profile!F280,\nIF(K102=\"B+\",Profile!F280,\nIF(K102=\"B\",Profile!F280,\nIF(K102=\"D+\",Profile!F281,\nIF(K102=\"D\",Profile!F281,\nIF(K102=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},24.2,null,"Comp","V",{"$f":"VLOOKUP(E103,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-24",{"$f":"IFERROR(VLOOKUP(B103,Profile!A:B,2,FALSE),\"\")","v":"24.2  Procurement methods "},"B","Contracts awarded on a competitive basis represent 77.9% of the \u000btotal value of contracts.\r","D","The total value of contracts awarded through competitive methods represented much less than 60% of total value of contracts in FY 2018/19.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I103))=\"A\",4)+IF(TRIM(CLEAN(I103))=\"B+\",3.5)+IF(TRIM(CLEAN(I103))=\"B\",3)+IF(TRIM(CLEAN(I103))=\"C+\",2.5)+IF(TRIM(CLEAN(I103))=\"C\",2)+IF(TRIM(CLEAN(I103))=\"D+\",1.5)+IF(TRIM(CLEAN(I103))=\"D\",1)+IF(TRIM(CLEAN(I103))=\"D*\",1)+IF(TRIM(CLEAN(I103))=\"NU\",0)+IF(TRIM(CLEAN(I103))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(TRIM(CLEAN(K103))=\"A\",4)+IF(TRIM(CLEAN(K103))=\"B+\",3.5)+IF(TRIM(CLEAN(K103))=\"B\",3)+IF(TRIM(CLEAN(K103))=\"C+\",2.5)+IF(TRIM(CLEAN(K103))=\"C\",2)+IF(TRIM(CLEAN(K103))=\"D+\",1.5)+IF(TRIM(CLEAN(K103))=\"D\",1)+IF(TRIM(CLEAN(K103))=\"D*\",1)+IF(TRIM(CLEAN(K103))=\"NU\",0)+IF(TRIM(CLEAN(K103))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N103=Profile!$E$250,IF(R103-P103<0,\"-\",IF(R103-P103>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K103=\"D\",Profile!F276,\nIF(K103=\"D+\",Profile!F276,\nIF(K103=\"D*\",Profile!F276,\nIF(K103=\"C\",Profile!F277,\nIF(K103=\"C+\",Profile!F278,\nIF(K103=\"B\",Profile!F278,\nIF(K103=\"B+\",Profile!F279,\nIF(K103=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K103=\"A\",Profile!F280,\nIF(K103=\"B+\",Profile!F280,\nIF(K103=\"B\",Profile!F280,\nIF(K103=\"D+\",Profile!F281,\nIF(K103=\"D\",Profile!F281,\nIF(K103=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},24.3,null,"Comp","V",{"$f":"VLOOKUP(E104,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-24",{"$f":"IFERROR(VLOOKUP(B104,Profile!A:B,2,FALSE),\"\")","v":"24.3  Public access to procurement information "},"C","The public has access to three of the six items of \u000binformation required.\r","D","Legal and regulatory framework for procurement, Government procurement plans, bidding opportunities, and contract awards are made available to the public. However, they represent less than the majority of procurement operations.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I104))=\"A\",4)+IF(TRIM(CLEAN(I104))=\"B+\",3.5)+IF(TRIM(CLEAN(I104))=\"B\",3)+IF(TRIM(CLEAN(I104))=\"C+\",2.5)+IF(TRIM(CLEAN(I104))=\"C\",2)+IF(TRIM(CLEAN(I104))=\"D+\",1.5)+IF(TRIM(CLEAN(I104))=\"D\",1)+IF(TRIM(CLEAN(I104))=\"D*\",1)+IF(TRIM(CLEAN(I104))=\"NU\",0)+IF(TRIM(CLEAN(I104))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K104))=\"A\",4)+IF(TRIM(CLEAN(K104))=\"B+\",3.5)+IF(TRIM(CLEAN(K104))=\"B\",3)+IF(TRIM(CLEAN(K104))=\"C+\",2.5)+IF(TRIM(CLEAN(K104))=\"C\",2)+IF(TRIM(CLEAN(K104))=\"D+\",1.5)+IF(TRIM(CLEAN(K104))=\"D\",1)+IF(TRIM(CLEAN(K104))=\"D*\",1)+IF(TRIM(CLEAN(K104))=\"NU\",0)+IF(TRIM(CLEAN(K104))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N104=Profile!$E$250,IF(R104-P104<0,\"-\",IF(R104-P104>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K104=\"D\",Profile!F276,\nIF(K104=\"D+\",Profile!F276,\nIF(K104=\"D*\",Profile!F276,\nIF(K104=\"C\",Profile!F277,\nIF(K104=\"C+\",Profile!F278,\nIF(K104=\"B\",Profile!F278,\nIF(K104=\"B+\",Profile!F279,\nIF(K104=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K104=\"A\",Profile!F280,\nIF(K104=\"B+\",Profile!F280,\nIF(K104=\"B\",Profile!F280,\nIF(K104=\"D+\",Profile!F281,\nIF(K104=\"D\",Profile!F281,\nIF(K104=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},24.4,null,"Comp","V",{"$f":"VLOOKUP(E105,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-24",{"$f":"IFERROR(VLOOKUP(B105,Profile!A:B,2,FALSE),\"\")","v":"24.4  Procurement complaints management "},"D","The absence of an independent body to examine administrative appeals and complaints means that the current system does not meet any of the \u000brequired criteria.\r","C","The procurement complaints system in Pefalia meets only 3 benchmarking criteria. Criteria 4) exercises the authority to suspend the procurement process ; 5) issues decisions timely; 6) issues decisions that are binding on every party, are not met.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I105))=\"A\",4)+IF(TRIM(CLEAN(I105))=\"B+\",3.5)+IF(TRIM(CLEAN(I105))=\"B\",3)+IF(TRIM(CLEAN(I105))=\"C+\",2.5)+IF(TRIM(CLEAN(I105))=\"C\",2)+IF(TRIM(CLEAN(I105))=\"D+\",1.5)+IF(TRIM(CLEAN(I105))=\"D\",1)+IF(TRIM(CLEAN(I105))=\"D*\",1)+IF(TRIM(CLEAN(I105))=\"NU\",0)+IF(TRIM(CLEAN(I105))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K105))=\"A\",4)+IF(TRIM(CLEAN(K105))=\"B+\",3.5)+IF(TRIM(CLEAN(K105))=\"B\",3)+IF(TRIM(CLEAN(K105))=\"C+\",2.5)+IF(TRIM(CLEAN(K105))=\"C\",2)+IF(TRIM(CLEAN(K105))=\"D+\",1.5)+IF(TRIM(CLEAN(K105))=\"D\",1)+IF(TRIM(CLEAN(K105))=\"D*\",1)+IF(TRIM(CLEAN(K105))=\"NU\",0)+IF(TRIM(CLEAN(K105))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N105=Profile!$E$250,IF(R105-P105<0,\"-\",IF(R105-P105>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K105=\"D\",Profile!F276,\nIF(K105=\"D+\",Profile!F276,\nIF(K105=\"D*\",Profile!F276,\nIF(K105=\"C\",Profile!F277,\nIF(K105=\"C+\",Profile!F278,\nIF(K105=\"B\",Profile!F278,\nIF(K105=\"B+\",Profile!F279,\nIF(K105=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K105=\"A\",Profile!F280,\nIF(K105=\"B+\",Profile!F280,\nIF(K105=\"B\",Profile!F280,\nIF(K105=\"D+\",Profile!F281,\nIF(K105=\"D\",Profile!F281,\nIF(K105=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-25","M2","Indic","V",{"$f":"VLOOKUP(E106,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-25",{"$f":"IFERROR(VLOOKUP(B106,Profile!A:B,2,FALSE),\"\")","v":"PI-25  Internal controls on nonsalary expenditure "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G106)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G106)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,I:I,\"=NU\"),\"NA\",\nIF(O106>3.65,\"A\",\nIF(O106>=3.25,\"B+\",\nIF(O106>2.65,\"B\",\nIF(O106>=2.25,\"C+\",\nIF(O106>1.75,\"C\",\nIF(O106>1.25,\"D+\",\nIF(AND(O106<=1.25,O106>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G106)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G106)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G106,K:K,\"=NU\"),\"NA\",\nIF(Q106>3.65,\"A\",\nIF(Q106>=3.25,\"B+\",\nIF(Q106>2.65,\"B\",\nIF(Q106>=2.25,\"C+\",\nIF(Q106>1.75,\"C\",\nIF(Q106>1.25,\"D+\",\nIF(AND(Q106<=1.25,Q106>0),\"D\",\n\"\"\n)))))))))","v":"B"},null,null,{"$f":"IF(AND(N107=Profile!E250,N108=Profile!E250,N109=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C106=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G106,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G106,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G106,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G106,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G106,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2.3333333333333335},{"$f":"IF(I106=\"D\",1,\nIF(I106=\"D*\",1,\nIF(I106=\"D+\",1.5,\nIF(I106=\"C\",2,\nIF(I106=\"C+\",2.5,\nIF(I106=\"B\",3,\nIF(I106=\"B+\",3.5,\nIF(I106=\"A\",4,\n))))))))","v":2.5},{"$f":"IFERROR(\n(IF($C106=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G106,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G106,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G106,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G106,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G106,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":2.6666666666666665},3,{"$f":"IFERROR(IF(N106=Profile!$E$250,IF(R106-P106<0,\"-\",IF(R106-P106>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K106=\"D\",Profile!F276,\nIF(K106=\"D+\",Profile!F276,\nIF(K106=\"D*\",Profile!F276,\nIF(K106=\"C\",Profile!F277,\nIF(K106=\"C+\",Profile!F278,\nIF(K106=\"B\",Profile!F278,\nIF(K106=\"B+\",Profile!F279,\nIF(K106=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K106=\"A\",Profile!F280,\nIF(K106=\"B+\",Profile!F280,\nIF(K106=\"B\",Profile!F280,\nIF(K106=\"D+\",Profile!F281,\nIF(K106=\"D\",Profile!F281,\nIF(K106=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,1,{"$f":"Y107","v":3}]
[{"$f":"H3","v":"Pefalia"},25.1,null,"Comp","V",{"$f":"VLOOKUP(E107,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-25",{"$f":"IFERROR(VLOOKUP(B107,Profile!A:B,2,FALSE),\"\")","v":"25.1  Segregation of duties "},"A","The separation of tasks relating to the execution of the main expenditure operations of the State and EPAs is well ensured, and the responsibilities of the main players (authorizing officers, accountants, financial controllers and ministry inspectorates) clearly defined by the legal framework for public finance and the texts governing the organization and operation of ministries and \u000bconstitutional institutions.\r","A","Appropriate segregation of duties is prescribed through the entire expenditure process. Responsibilities are clearly laid down.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I107))=\"A\",4)+IF(TRIM(CLEAN(I107))=\"B+\",3.5)+IF(TRIM(CLEAN(I107))=\"B\",3)+IF(TRIM(CLEAN(I107))=\"C+\",2.5)+IF(TRIM(CLEAN(I107))=\"C\",2)+IF(TRIM(CLEAN(I107))=\"D+\",1.5)+IF(TRIM(CLEAN(I107))=\"D\",1)+IF(TRIM(CLEAN(I107))=\"D*\",1)+IF(TRIM(CLEAN(I107))=\"NU\",0)+IF(TRIM(CLEAN(I107))=\"NA\",0),\"\")","v":4},{"$f":"O107","v":4},{"$f":"IFERROR(IF(TRIM(CLEAN(K107))=\"A\",4)+IF(TRIM(CLEAN(K107))=\"B+\",3.5)+IF(TRIM(CLEAN(K107))=\"B\",3)+IF(TRIM(CLEAN(K107))=\"C+\",2.5)+IF(TRIM(CLEAN(K107))=\"C\",2)+IF(TRIM(CLEAN(K107))=\"D+\",1.5)+IF(TRIM(CLEAN(K107))=\"D\",1)+IF(TRIM(CLEAN(K107))=\"D*\",1)+IF(TRIM(CLEAN(K107))=\"NU\",0)+IF(TRIM(CLEAN(K107))=\"NA\",0),\"\")","v":4},{"$f":"Q107","v":4},{"$f":"IFERROR(IF(N107=Profile!$E$250,IF(R107-P107<0,\"-\",IF(R107-P107>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K107=\"D\",Profile!F276,\nIF(K107=\"D+\",Profile!F276,\nIF(K107=\"D*\",Profile!F276,\nIF(K107=\"C\",Profile!F277,\nIF(K107=\"C+\",Profile!F278,\nIF(K107=\"B\",Profile!F278,\nIF(K107=\"B+\",Profile!F279,\nIF(K107=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(K107=\"A\",Profile!F280,\nIF(K107=\"B+\",Profile!F280,\nIF(K107=\"B\",Profile!F280,\nIF(K107=\"D+\",Profile!F281,\nIF(K107=\"D\",Profile!F281,\nIF(K107=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},1,0,1,3]
[{"$f":"H3","v":"Pefalia"},25.2,null,"Comp","V",{"$f":"VLOOKUP(E108,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-25",{"$f":"IFERROR(VLOOKUP(B108,Profile!A:B,2,FALSE),\"\")","v":"25.2  Effectiveness of expenditure commitment controls "},"C","Control of non-salary expenditure commitments is based on budget allocations. A mechanism for controlling commitments against cash flow projections is not in place. The commitment control system does not cover all expenses\u000b, and is not fully effective.\r","C","Expenditure commitment controls are in place and limit commitments to projected cash availability and approved budget allocations but the coverage does not cover more than 75% of budget expenditure in value.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I108))=\"A\",4)+IF(TRIM(CLEAN(I108))=\"B+\",3.5)+IF(TRIM(CLEAN(I108))=\"B\",3)+IF(TRIM(CLEAN(I108))=\"C+\",2.5)+IF(TRIM(CLEAN(I108))=\"C\",2)+IF(TRIM(CLEAN(I108))=\"D+\",1.5)+IF(TRIM(CLEAN(I108))=\"D\",1)+IF(TRIM(CLEAN(I108))=\"D*\",1)+IF(TRIM(CLEAN(I108))=\"NU\",0)+IF(TRIM(CLEAN(I108))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K108))=\"A\",4)+IF(TRIM(CLEAN(K108))=\"B+\",3.5)+IF(TRIM(CLEAN(K108))=\"B\",3)+IF(TRIM(CLEAN(K108))=\"C+\",2.5)+IF(TRIM(CLEAN(K108))=\"C\",2)+IF(TRIM(CLEAN(K108))=\"D+\",1.5)+IF(TRIM(CLEAN(K108))=\"D\",1)+IF(TRIM(CLEAN(K108))=\"D*\",1)+IF(TRIM(CLEAN(K108))=\"NU\",0)+IF(TRIM(CLEAN(K108))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N108=Profile!$E$250,IF(R108-P108<0,\"-\",IF(R108-P108>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K108=\"D\",Profile!F276,\nIF(K108=\"D+\",Profile!F276,\nIF(K108=\"D*\",Profile!F276,\nIF(K108=\"C\",Profile!F277,\nIF(K108=\"C+\",Profile!F278,\nIF(K108=\"B\",Profile!F278,\nIF(K108=\"B+\",Profile!F279,\nIF(K108=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K108=\"A\",Profile!F280,\nIF(K108=\"B+\",Profile!F280,\nIF(K108=\"B\",Profile!F280,\nIF(K108=\"D+\",Profile!F281,\nIF(K108=\"D\",Profile!F281,\nIF(K108=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,1,3]
[{"$f":"H3","v":"Pefalia"},25.3,null,"Comp","V",{"$f":"VLOOKUP(E109,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-25",{"$f":"IFERROR(VLOOKUP(B109,Profile!A:B,2,FALSE),\"\")","v":"25.3  Compliance with payment controls "},"D*","Derogatory procedures for releasing funds and cash advances are provided for in current legislation, but non-salary expenses incurred under these procedures do not comply with all the established rules. Information on expenses paid under these procedures is not available. The SNH's intervention mechanism is not provided for in the texts in force, and the expenses paid by the SNH are not provided for in the State budget, but integrated into \u000bPROBMIS after the event \u000bas a regularization.\r","C","The majority payments are compliant with regular payment procedures and the majority of exceptions are properly authorised and justified.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I109))=\"A\",4)+IF(TRIM(CLEAN(I109))=\"B+\",3.5)+IF(TRIM(CLEAN(I109))=\"B\",3)+IF(TRIM(CLEAN(I109))=\"C+\",2.5)+IF(TRIM(CLEAN(I109))=\"C\",2)+IF(TRIM(CLEAN(I109))=\"D+\",1.5)+IF(TRIM(CLEAN(I109))=\"D\",1)+IF(TRIM(CLEAN(I109))=\"D*\",1)+IF(TRIM(CLEAN(I109))=\"NU\",0)+IF(TRIM(CLEAN(I109))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K109))=\"A\",4)+IF(TRIM(CLEAN(K109))=\"B+\",3.5)+IF(TRIM(CLEAN(K109))=\"B\",3)+IF(TRIM(CLEAN(K109))=\"C+\",2.5)+IF(TRIM(CLEAN(K109))=\"C\",2)+IF(TRIM(CLEAN(K109))=\"D+\",1.5)+IF(TRIM(CLEAN(K109))=\"D\",1)+IF(TRIM(CLEAN(K109))=\"D*\",1)+IF(TRIM(CLEAN(K109))=\"NU\",0)+IF(TRIM(CLEAN(K109))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N109=Profile!$E$250,IF(R109-P109<0,\"-\",IF(R109-P109>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K109=\"D\",Profile!F276,\nIF(K109=\"D+\",Profile!F276,\nIF(K109=\"D*\",Profile!F276,\nIF(K109=\"C\",Profile!F277,\nIF(K109=\"C+\",Profile!F278,\nIF(K109=\"B\",Profile!F278,\nIF(K109=\"B+\",Profile!F279,\nIF(K109=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K109=\"A\",Profile!F280,\nIF(K109=\"B+\",Profile!F280,\nIF(K109=\"B\",Profile!F280,\nIF(K109=\"D+\",Profile!F281,\nIF(K109=\"D\",Profile!F281,\nIF(K109=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-26","M1","Indic","V",{"$f":"VLOOKUP(E110,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-26",{"$f":"IFERROR(VLOOKUP(B110,Profile!A:B,2,FALSE),\"\")","v":"PI-26  Internal audit "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G110)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G110)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,I:I,\"=NU\"),\"NA\",\nIF(O110>3.65,\"A\",\nIF(O110>=3.25,\"B+\",\nIF(O110>2.65,\"B\",\nIF(O110>=2.25,\"C+\",\nIF(O110>1.75,\"C\",\nIF(O110>1.25,\"D+\",\nIF(AND(O110<=1.25,O110>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G110)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G110)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G110,K:K,\"=NU\"),\"NA\",\nIF(Q110>3.65,\"A\",\nIF(Q110>=3.25,\"B+\",\nIF(Q110>2.65,\"B\",\nIF(Q110>=2.25,\"C+\",\nIF(Q110>1.75,\"C\",\nIF(Q110>1.25,\"D+\",\nIF(AND(Q110<=1.25,Q110>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N111=Profile!E250,N112=Profile!E250,N113=Profile!E250,N114=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C110=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G110,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G110,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G110,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G110,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G110,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1},{"$f":"IF(I110=\"D\",1,\nIF(I110=\"D*\",1,\nIF(I110=\"D+\",1.5,\nIF(I110=\"C\",2,\nIF(I110=\"C+\",2.5,\nIF(I110=\"B\",3,\nIF(I110=\"B+\",3.5,\nIF(I110=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C110=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G110,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G110,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G110,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G110,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G110,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N110=Profile!$E$250,IF(R110-P110<0,\"-\",IF(R110-P110>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K110=\"D\",Profile!F276,\nIF(K110=\"D+\",Profile!F276,\nIF(K110=\"D*\",Profile!F276,\nIF(K110=\"C\",Profile!F277,\nIF(K110=\"C+\",Profile!F278,\nIF(K110=\"B\",Profile!F278,\nIF(K110=\"B+\",Profile!F279,\nIF(K110=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K110=\"A\",Profile!F280,\nIF(K110=\"B+\",Profile!F280,\nIF(K110=\"B\",Profile!F280,\nIF(K110=\"D+\",Profile!F281,\nIF(K110=\"D\",Profile!F281,\nIF(K110=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y111","v":4}]
[{"$f":"H3","v":"Pefalia"},26.1,null,"Comp","V",{"$f":"VLOOKUP(E111,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-26",{"$f":"IFERROR(VLOOKUP(B111,Profile!A:B,2,FALSE),\"\")","v":"26.1  Coverage of internal audit "},"D","Institutions with internal audit prerogatives focus their activities on controls, including a priori controls. They carry out very few \u000baudits of organizations and systems.\r","B","Internal audit is operational for central government entities representing more than 75% of budgeted expenditures and for government entities collecting more than 90% budgeted revenue.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I111))=\"A\",4)+IF(TRIM(CLEAN(I111))=\"B+\",3.5)+IF(TRIM(CLEAN(I111))=\"B\",3)+IF(TRIM(CLEAN(I111))=\"C+\",2.5)+IF(TRIM(CLEAN(I111))=\"C\",2)+IF(TRIM(CLEAN(I111))=\"D+\",1.5)+IF(TRIM(CLEAN(I111))=\"D\",1)+IF(TRIM(CLEAN(I111))=\"D*\",1)+IF(TRIM(CLEAN(I111))=\"NU\",0)+IF(TRIM(CLEAN(I111))=\"NA\",0),\"\")","v":1},{"$f":"O111","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K111))=\"A\",4)+IF(TRIM(CLEAN(K111))=\"B+\",3.5)+IF(TRIM(CLEAN(K111))=\"B\",3)+IF(TRIM(CLEAN(K111))=\"C+\",2.5)+IF(TRIM(CLEAN(K111))=\"C\",2)+IF(TRIM(CLEAN(K111))=\"D+\",1.5)+IF(TRIM(CLEAN(K111))=\"D\",1)+IF(TRIM(CLEAN(K111))=\"D*\",1)+IF(TRIM(CLEAN(K111))=\"NU\",0)+IF(TRIM(CLEAN(K111))=\"NA\",0),\"\")","v":3},{"$f":"Q111","v":3},{"$f":"IFERROR(IF(N111=Profile!$E$250,IF(R111-P111<0,\"-\",IF(R111-P111>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K111=\"D\",Profile!F276,\nIF(K111=\"D+\",Profile!F276,\nIF(K111=\"D*\",Profile!F276,\nIF(K111=\"C\",Profile!F277,\nIF(K111=\"C+\",Profile!F278,\nIF(K111=\"B\",Profile!F278,\nIF(K111=\"B+\",Profile!F279,\nIF(K111=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K111=\"A\",Profile!F280,\nIF(K111=\"B+\",Profile!F280,\nIF(K111=\"B\",Profile!F280,\nIF(K111=\"D+\",Profile!F281,\nIF(K111=\"D\",Profile!F281,\nIF(K111=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},26.2,null,"Comp","V",{"$f":"VLOOKUP(E112,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-26",{"$f":"IFERROR(VLOOKUP(B112,Profile!A:B,2,FALSE),\"\")","v":"26.2  Nature of audits and standards applied "},"D*","The absence of data does not allow us to \u000brate this component.\r","B","Internal audit activities are focused on evaluations of the adequacy and effectiveness of internal controls, as well as on financial compliance. However, internal audits and related controls and inspections only partially meet the professional standards of internal auditing.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I112))=\"A\",4)+IF(TRIM(CLEAN(I112))=\"B+\",3.5)+IF(TRIM(CLEAN(I112))=\"B\",3)+IF(TRIM(CLEAN(I112))=\"C+\",2.5)+IF(TRIM(CLEAN(I112))=\"C\",2)+IF(TRIM(CLEAN(I112))=\"D+\",1.5)+IF(TRIM(CLEAN(I112))=\"D\",1)+IF(TRIM(CLEAN(I112))=\"D*\",1)+IF(TRIM(CLEAN(I112))=\"NU\",0)+IF(TRIM(CLEAN(I112))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K112))=\"A\",4)+IF(TRIM(CLEAN(K112))=\"B+\",3.5)+IF(TRIM(CLEAN(K112))=\"B\",3)+IF(TRIM(CLEAN(K112))=\"C+\",2.5)+IF(TRIM(CLEAN(K112))=\"C\",2)+IF(TRIM(CLEAN(K112))=\"D+\",1.5)+IF(TRIM(CLEAN(K112))=\"D\",1)+IF(TRIM(CLEAN(K112))=\"D*\",1)+IF(TRIM(CLEAN(K112))=\"NU\",0)+IF(TRIM(CLEAN(K112))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(N112=Profile!$E$250,IF(R112-P112<0,\"-\",IF(R112-P112>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K112=\"D\",Profile!F276,\nIF(K112=\"D+\",Profile!F276,\nIF(K112=\"D*\",Profile!F276,\nIF(K112=\"C\",Profile!F277,\nIF(K112=\"C+\",Profile!F278,\nIF(K112=\"B\",Profile!F278,\nIF(K112=\"B+\",Profile!F279,\nIF(K112=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K112=\"A\",Profile!F280,\nIF(K112=\"B+\",Profile!F280,\nIF(K112=\"B\",Profile!F280,\nIF(K112=\"D+\",Profile!F281,\nIF(K112=\"D\",Profile!F281,\nIF(K112=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},26.3,null,"Comp","V",{"$f":"VLOOKUP(E113,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-26",{"$f":"IFERROR(VLOOKUP(B113,Profile!A:B,2,FALSE),\"\")","v":"26.3  Implementation of internal audits and reporting "},"D*","The absence of data does not allow us to \u000brate this component.\r","D*","Annual audit programs exist but not enough information was provided to check the percentage of programmed audits being completed for the FY 2018/19.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I113))=\"A\",4)+IF(TRIM(CLEAN(I113))=\"B+\",3.5)+IF(TRIM(CLEAN(I113))=\"B\",3)+IF(TRIM(CLEAN(I113))=\"C+\",2.5)+IF(TRIM(CLEAN(I113))=\"C\",2)+IF(TRIM(CLEAN(I113))=\"D+\",1.5)+IF(TRIM(CLEAN(I113))=\"D\",1)+IF(TRIM(CLEAN(I113))=\"D*\",1)+IF(TRIM(CLEAN(I113))=\"NU\",0)+IF(TRIM(CLEAN(I113))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K113))=\"A\",4)+IF(TRIM(CLEAN(K113))=\"B+\",3.5)+IF(TRIM(CLEAN(K113))=\"B\",3)+IF(TRIM(CLEAN(K113))=\"C+\",2.5)+IF(TRIM(CLEAN(K113))=\"C\",2)+IF(TRIM(CLEAN(K113))=\"D+\",1.5)+IF(TRIM(CLEAN(K113))=\"D\",1)+IF(TRIM(CLEAN(K113))=\"D*\",1)+IF(TRIM(CLEAN(K113))=\"NU\",0)+IF(TRIM(CLEAN(K113))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N113=Profile!$E$250,IF(R113-P113<0,\"-\",IF(R113-P113>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K113=\"D\",Profile!F276,\nIF(K113=\"D+\",Profile!F276,\nIF(K113=\"D*\",Profile!F276,\nIF(K113=\"C\",Profile!F277,\nIF(K113=\"C+\",Profile!F278,\nIF(K113=\"B\",Profile!F278,\nIF(K113=\"B+\",Profile!F279,\nIF(K113=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K113=\"A\",Profile!F280,\nIF(K113=\"B+\",Profile!F280,\nIF(K113=\"B\",Profile!F280,\nIF(K113=\"D+\",Profile!F281,\nIF(K113=\"D\",Profile!F281,\nIF(K113=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},26.4,null,"Comp","V",{"$f":"VLOOKUP(E114,Profile!A:B,2,FALSE)","v":"V-Predictability and control in budget execution "},"PI-26",{"$f":"IFERROR(VLOOKUP(B114,Profile!A:B,2,FALSE),\"\")","v":"26.4  Response to internal audits "},"D*","Ditto\r","D*","There is no evidence that management gives a partial response to audit recommendations.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I114))=\"A\",4)+IF(TRIM(CLEAN(I114))=\"B+\",3.5)+IF(TRIM(CLEAN(I114))=\"B\",3)+IF(TRIM(CLEAN(I114))=\"C+\",2.5)+IF(TRIM(CLEAN(I114))=\"C\",2)+IF(TRIM(CLEAN(I114))=\"D+\",1.5)+IF(TRIM(CLEAN(I114))=\"D\",1)+IF(TRIM(CLEAN(I114))=\"D*\",1)+IF(TRIM(CLEAN(I114))=\"NU\",0)+IF(TRIM(CLEAN(I114))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K114))=\"A\",4)+IF(TRIM(CLEAN(K114))=\"B+\",3.5)+IF(TRIM(CLEAN(K114))=\"B\",3)+IF(TRIM(CLEAN(K114))=\"C+\",2.5)+IF(TRIM(CLEAN(K114))=\"C\",2)+IF(TRIM(CLEAN(K114))=\"D+\",1.5)+IF(TRIM(CLEAN(K114))=\"D\",1)+IF(TRIM(CLEAN(K114))=\"D*\",1)+IF(TRIM(CLEAN(K114))=\"NU\",0)+IF(TRIM(CLEAN(K114))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N114=Profile!$E$250,IF(R114-P114<0,\"-\",IF(R114-P114>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K114=\"D\",Profile!F276,\nIF(K114=\"D+\",Profile!F276,\nIF(K114=\"D*\",Profile!F276,\nIF(K114=\"C\",Profile!F277,\nIF(K114=\"C+\",Profile!F278,\nIF(K114=\"B\",Profile!F278,\nIF(K114=\"B+\",Profile!F279,\nIF(K114=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K114=\"A\",Profile!F280,\nIF(K114=\"B+\",Profile!F280,\nIF(K114=\"B\",Profile!F280,\nIF(K114=\"D+\",Profile!F281,\nIF(K114=\"D\",Profile!F281,\nIF(K114=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"VI",null,"Pilar","VI",{"$f":"VLOOKUP(E115,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},null,{"$f":"IFERROR(VLOOKUP(B115,Profile!A:B,2,FALSE),\"\")","v":"VI-Accounting and reporting "},{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E115)=COUNTIFS($D:$D,\"Indic\",$E:$E,$E115,$I:$I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E115)=COUNTIFS($D:$D,\"Indic\",$E:$E,C116,$I:$I,\"=NA\"),\"NA\",\nIF(O115>3.65,\"A\",\nIF(O115>=3.25,\"B+\",\nIF(O115>2.65,\"B\",\nIF(O115>=2.25,\"C+\",\nIF(O115>1.75,\"C\",\nIF(O115>1.25,\"D+\",\nIF(AND(O115<=1.25,O115>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,E115)=COUNTIFS($D:$D,\"Indic\",$E:$E,E116,$K:$K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,E115)=COUNTIFS($D:$D,\"Indic\",$E:$E,E116,$K:$K,\"=NA\"),\"NA\",\nIF(Q115>3.65,\"A\",\nIF(Q115>=3.25,\"B+\",\nIF(Q115>2.65,\"B\",\nIF(Q115>=2.25,\"C+\",\nIF(Q115>1.75,\"C\",\nIF(Q115>1.25,\"D+\",\nIF(AND(Q115<=1.25,Q115>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(COUNTIFS(N116:N128,Profile!$E$250)=13,Profile!$E$250,Profile!$E$251)","v":"No"},{"$f":"AVERAGEIFS(O:O,$D:$D,\"Indic\",$E:$E,$E115,O:O,\">0\")","v":1.75},{"$f":"IF(I115=\"D\",1,\nIF(I115=\"D*\",1,\nIF(I115=\"D+\",1.5,\nIF(I115=\"C\",2,\nIF(I115=\"C+\",2.5,\nIF(I115=\"B\",3,\nIF(I115=\"B+\",3.5,\nIF(I115=\"A\",4,\n))))))))","v":1.5},{"$f":"AVERAGEIFS(Q:Q,$D:$D,\"Indic\",$E:$E,$E115,Q:Q,\">0\")","v":1.5},1.5,{"$f":"IFERROR(IF(N115=Profile!$E$250,IF(R115-P115<0,\"-\",IF(R115-P115>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K115=\"D\",Profile!F276,\nIF(K115=\"D+\",Profile!F276,\nIF(K115=\"D*\",Profile!F276,\nIF(K115=\"C\",Profile!F277,\nIF(K115=\"C+\",Profile!F278,\nIF(K115=\"B\",Profile!F278,\nIF(K115=\"B+\",Profile!F279,\nIF(K115=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K115=\"A\",Profile!F280,\nIF(K115=\"B+\",Profile!F280,\nIF(K115=\"B\",Profile!F280,\nIF(K115=\"D+\",Profile!F281,\nIF(K115=\"D\",Profile!F281,\nIF(K115=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-27","M2","Indic","VI",{"$f":"VLOOKUP(E116,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-27",{"$f":"IFERROR(VLOOKUP(B116,Profile!A:B,2,FALSE),\"\")","v":"PI-27  Financial data integrity "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G116)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G116)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,I:I,\"=NU\"),\"NA\",\nIF(O116>3.65,\"A\",\nIF(O116>=3.25,\"B+\",\nIF(O116>2.65,\"B\",\nIF(O116>=2.25,\"C+\",\nIF(O116>1.75,\"C\",\nIF(O116>1.25,\"D+\",\nIF(AND(O116<=1.25,O116>0),\"D\",\n\"\"\n)))))))))","v":"C+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G116)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G116)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G116,K:K,\"=NU\"),\"NA\",\nIF(Q116>3.65,\"A\",\nIF(Q116>=3.25,\"B+\",\nIF(Q116>2.65,\"B\",\nIF(Q116>=2.25,\"C+\",\nIF(Q116>1.75,\"C\",\nIF(Q116>1.25,\"D+\",\nIF(AND(Q116<=1.25,Q116>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N117=Profile!E250,N118=Profile!E250,N119=Profile!E250,N120=Profile!E250),Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(\n(IF($C116=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G116,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G116,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G116,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G116,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G116,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2.25},{"$f":"IF(I116=\"D\",1,\nIF(I116=\"D*\",1,\nIF(I116=\"D+\",1.5,\nIF(I116=\"C\",2,\nIF(I116=\"C+\",2.5,\nIF(I116=\"B\",3,\nIF(I116=\"B+\",3.5,\nIF(I116=\"A\",4,\n))))))))","v":2.5},{"$f":"IFERROR(\n(IF($C116=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G116,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G116,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G116,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G116,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G116,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},{"$f":"IF(K116=\"D\",1,\nIF(K116=\"D+\",1.5,\nIF(K116=\"C\",2,\nIF(K116=\"C+\",2.5,\nIF(K116=\"B\",3,\nIF(K116=\"B+\",3.5,\nIF(K116=\"A\",4,\n)))))))","v":1.5},{"$f":"IFERROR(IF(N116=Profile!$E$250,IF(R116-P116<0,\"-\",IF(R116-P116>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K116=\"D\",Profile!F276,\nIF(K116=\"D+\",Profile!F276,\nIF(K116=\"D*\",Profile!F276,\nIF(K116=\"C\",Profile!F277,\nIF(K116=\"C+\",Profile!F278,\nIF(K116=\"B\",Profile!F278,\nIF(K116=\"B+\",Profile!F279,\nIF(K116=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K116=\"A\",Profile!F280,\nIF(K116=\"B+\",Profile!F280,\nIF(K116=\"B\",Profile!F280,\nIF(K116=\"D+\",Profile!F281,\nIF(K116=\"D\",Profile!F281,\nIF(K116=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y117","v":4}]
[{"$f":"H3","v":"Pefalia"},27.1,null,"Comp","VI",{"$f":"VLOOKUP(E117,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-27",{"$f":"IFERROR(VLOOKUP(B117,Profile!A:B,2,FALSE),\"\")","v":"27.1  Bank account reconciliation "},"D","Treasury network accounts are reconciled with the Central Bank and commercial banks on a monthly basis, before the 20th of the month following the period in question.\u000b There are some central government extra-budgetary accounts with commercial banks. These accounts and those of \u000bexternally \u000bfinanced projects \u000bare not monitored by the Treasury and are not reconciled.\r","D","Bank reconciliations are not prepared.",null,"No",{"$f":"IFERROR(IF(TRIM(CLEAN(I117))=\"A\",4)+IF(TRIM(CLEAN(I117))=\"B+\",3.5)+IF(TRIM(CLEAN(I117))=\"B\",3)+IF(TRIM(CLEAN(I117))=\"C+\",2.5)+IF(TRIM(CLEAN(I117))=\"C\",2)+IF(TRIM(CLEAN(I117))=\"D+\",1.5)+IF(TRIM(CLEAN(I117))=\"D\",1)+IF(TRIM(CLEAN(I117))=\"D*\",1)+IF(TRIM(CLEAN(I117))=\"NU\",0)+IF(TRIM(CLEAN(I117))=\"NA\",0),\"\")","v":1},{"$f":"O117","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K117))=\"A\",4)+IF(TRIM(CLEAN(K117))=\"B+\",3.5)+IF(TRIM(CLEAN(K117))=\"B\",3)+IF(TRIM(CLEAN(K117))=\"C+\",2.5)+IF(TRIM(CLEAN(K117))=\"C\",2)+IF(TRIM(CLEAN(K117))=\"D+\",1.5)+IF(TRIM(CLEAN(K117))=\"D\",1)+IF(TRIM(CLEAN(K117))=\"D*\",1)+IF(TRIM(CLEAN(K117))=\"NU\",0)+IF(TRIM(CLEAN(K117))=\"NA\",0),\"\")","v":1},{"$f":"Q117","v":1},{"$f":"IFERROR(IF(N117=Profile!$E$250,IF(R117-P117<0,\"-\",IF(R117-P117>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K117=\"D\",Profile!F276,\nIF(K117=\"D+\",Profile!F276,\nIF(K117=\"D*\",Profile!F276,\nIF(K117=\"C\",Profile!F277,\nIF(K117=\"C+\",Profile!F278,\nIF(K117=\"B\",Profile!F278,\nIF(K117=\"B+\",Profile!F279,\nIF(K117=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K117=\"A\",Profile!F280,\nIF(K117=\"B+\",Profile!F280,\nIF(K117=\"B\",Profile!F280,\nIF(K117=\"D+\",Profile!F281,\nIF(K117=\"D\",Profile!F281,\nIF(K117=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},27.2,null,"Comp","VI",{"$f":"VLOOKUP(E118,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-27",{"$f":"IFERROR(VLOOKUP(B118,Profile!A:B,2,FALSE),\"\")","v":"27.2  Suspense accounts "},"A","Suspense account reconciliations are carried out each month, when the trial balance is validated. \u000bAt the end of the financial year and during the supplementary period, the \u000bsuspense \u000baccounts \u000bare cleared, except for the following expenses\r","NA","the Government uses cash accounting and has not set up a system for monitoring suspense accounts on an extra-accounting basis.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I118))=\"A\",4)+IF(TRIM(CLEAN(I118))=\"B+\",3.5)+IF(TRIM(CLEAN(I118))=\"B\",3)+IF(TRIM(CLEAN(I118))=\"C+\",2.5)+IF(TRIM(CLEAN(I118))=\"C\",2)+IF(TRIM(CLEAN(I118))=\"D+\",1.5)+IF(TRIM(CLEAN(I118))=\"D\",1)+IF(TRIM(CLEAN(I118))=\"D*\",1)+IF(TRIM(CLEAN(I118))=\"NU\",0)+IF(TRIM(CLEAN(I118))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K118))=\"A\",4)+IF(TRIM(CLEAN(K118))=\"B+\",3.5)+IF(TRIM(CLEAN(K118))=\"B\",3)+IF(TRIM(CLEAN(K118))=\"C+\",2.5)+IF(TRIM(CLEAN(K118))=\"C\",2)+IF(TRIM(CLEAN(K118))=\"D+\",1.5)+IF(TRIM(CLEAN(K118))=\"D\",1)+IF(TRIM(CLEAN(K118))=\"D*\",1)+IF(TRIM(CLEAN(K118))=\"NU\",0)+IF(TRIM(CLEAN(K118))=\"NA\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(N118=Profile!$E$250,IF(R118-P118<0,\"-\",IF(R118-P118>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K118=\"D\",Profile!F276,\nIF(K118=\"D+\",Profile!F276,\nIF(K118=\"D*\",Profile!F276,\nIF(K118=\"C\",Profile!F277,\nIF(K118=\"C+\",Profile!F278,\nIF(K118=\"B\",Profile!F278,\nIF(K118=\"B+\",Profile!F279,\nIF(K118=\"A\",Profile!F279,\"\"))))))))","v":""},{"$f":"IF(K118=\"A\",Profile!F280,\nIF(K118=\"B+\",Profile!F280,\nIF(K118=\"B\",Profile!F280,\nIF(K118=\"D+\",Profile!F281,\nIF(K118=\"D\",Profile!F281,\nIF(K118=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},27.3,null,"Comp","VI",{"$f":"VLOOKUP(E119,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-27",{"$f":"IFERROR(VLOOKUP(B119,Profile!A:B,2,FALSE),\"\")","v":"27.3  Advance accounts "},"D","Treasury departments have no procedures for monitoring and settling advances to suppliers in connection with public procurement contracts. \u000bAdvance and cash advance funds are not reconciled or \u000bcleared at year-end.\r","NA","Reconciliation of advance accounts does not generally take place, even annually. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I119))=\"A\",4)+IF(TRIM(CLEAN(I119))=\"B+\",3.5)+IF(TRIM(CLEAN(I119))=\"B\",3)+IF(TRIM(CLEAN(I119))=\"C+\",2.5)+IF(TRIM(CLEAN(I119))=\"C\",2)+IF(TRIM(CLEAN(I119))=\"D+\",1.5)+IF(TRIM(CLEAN(I119))=\"D\",1)+IF(TRIM(CLEAN(I119))=\"D*\",1)+IF(TRIM(CLEAN(I119))=\"NU\",0)+IF(TRIM(CLEAN(I119))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K119))=\"A\",4)+IF(TRIM(CLEAN(K119))=\"B+\",3.5)+IF(TRIM(CLEAN(K119))=\"B\",3)+IF(TRIM(CLEAN(K119))=\"C+\",2.5)+IF(TRIM(CLEAN(K119))=\"C\",2)+IF(TRIM(CLEAN(K119))=\"D+\",1.5)+IF(TRIM(CLEAN(K119))=\"D\",1)+IF(TRIM(CLEAN(K119))=\"D*\",1)+IF(TRIM(CLEAN(K119))=\"NU\",0)+IF(TRIM(CLEAN(K119))=\"NA\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(N119=Profile!$E$250,IF(R119-P119<0,\"-\",IF(R119-P119>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K119=\"D\",Profile!F276,\nIF(K119=\"D+\",Profile!F276,\nIF(K119=\"D*\",Profile!F276,\nIF(K119=\"C\",Profile!F277,\nIF(K119=\"C+\",Profile!F278,\nIF(K119=\"B\",Profile!F278,\nIF(K119=\"B+\",Profile!F279,\nIF(K119=\"A\",Profile!F279,\"\"))))))))","v":""},{"$f":"IF(K119=\"A\",Profile!F280,\nIF(K119=\"B+\",Profile!F280,\nIF(K119=\"B\",Profile!F280,\nIF(K119=\"D+\",Profile!F281,\nIF(K119=\"D\",Profile!F281,\nIF(K119=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},27.4,null,"Comp","VI",{"$f":"VLOOKUP(E120,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-27",{"$f":"IFERROR(VLOOKUP(B120,Profile!A:B,2,FALSE),\"\")","v":"27.4  Financial data integrity processes "},"B","Systems for securing and tracking access to accounting information systems are in place and operating effectively. There is no \u000bfinancial information \u000baudit body.\r","C","Access and changes to records is restricted and recorded, but not all operations result in an audit trail.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I120))=\"A\",4)+IF(TRIM(CLEAN(I120))=\"B+\",3.5)+IF(TRIM(CLEAN(I120))=\"B\",3)+IF(TRIM(CLEAN(I120))=\"C+\",2.5)+IF(TRIM(CLEAN(I120))=\"C\",2)+IF(TRIM(CLEAN(I120))=\"D+\",1.5)+IF(TRIM(CLEAN(I120))=\"D\",1)+IF(TRIM(CLEAN(I120))=\"D*\",1)+IF(TRIM(CLEAN(I120))=\"NU\",0)+IF(TRIM(CLEAN(I120))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(TRIM(CLEAN(K120))=\"A\",4)+IF(TRIM(CLEAN(K120))=\"B+\",3.5)+IF(TRIM(CLEAN(K120))=\"B\",3)+IF(TRIM(CLEAN(K120))=\"C+\",2.5)+IF(TRIM(CLEAN(K120))=\"C\",2)+IF(TRIM(CLEAN(K120))=\"D+\",1.5)+IF(TRIM(CLEAN(K120))=\"D\",1)+IF(TRIM(CLEAN(K120))=\"D*\",1)+IF(TRIM(CLEAN(K120))=\"NU\",0)+IF(TRIM(CLEAN(K120))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N120=Profile!$E$250,IF(R120-P120<0,\"-\",IF(R120-P120>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K120=\"D\",Profile!F276,\nIF(K120=\"D+\",Profile!F276,\nIF(K120=\"D*\",Profile!F276,\nIF(K120=\"C\",Profile!F277,\nIF(K120=\"C+\",Profile!F278,\nIF(K120=\"B\",Profile!F278,\nIF(K120=\"B+\",Profile!F279,\nIF(K120=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K120=\"A\",Profile!F280,\nIF(K120=\"B+\",Profile!F280,\nIF(K120=\"B\",Profile!F280,\nIF(K120=\"D+\",Profile!F281,\nIF(K120=\"D\",Profile!F281,\nIF(K120=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-28","M1","Indic","VI",{"$f":"VLOOKUP(E121,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B121,Profile!A:B,2,FALSE),\"\")","v":"PI-28  In_year budget reports "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G121)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G121)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,I:I,\"=NU\"),\"NA\",\nIF(O121>3.65,\"A\",\nIF(O121>=3.25,\"B+\",\nIF(O121>2.65,\"B\",\nIF(O121>=2.25,\"C+\",\nIF(O121>1.75,\"C\",\nIF(O121>1.25,\"D+\",\nIF(AND(O121<=1.25,O121>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G121)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G121)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G121,K:K,\"=NU\"),\"NA\",\nIF(Q121>3.65,\"A\",\nIF(Q121>=3.25,\"B+\",\nIF(Q121>2.65,\"B\",\nIF(Q121>=2.25,\"C+\",\nIF(Q121>1.75,\"C\",\nIF(Q121>1.25,\"D+\",\nIF(AND(Q121<=1.25,Q121>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N122=Profile!E250,N123=Profile!E250,N124=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C121=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G121,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G121,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G121,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G121,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G121,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1},{"$f":"IF(I121=\"D\",1,\nIF(I121=\"D*\",1,\nIF(I121=\"D+\",1.5,\nIF(I121=\"C\",2,\nIF(I121=\"C+\",2.5,\nIF(I121=\"B\",3,\nIF(I121=\"B+\",3.5,\nIF(I121=\"A\",4,\n))))))))","v":1},{"$f":"IFERROR(\n(IF($C121=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G121,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G121,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G121,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G121,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G121,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N121=Profile!$E$250,IF(R121-P121<0,\"-\",IF(R121-P121>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K121=\"D\",Profile!F276,\nIF(K121=\"D+\",Profile!F276,\nIF(K121=\"D*\",Profile!F276,\nIF(K121=\"C\",Profile!F277,\nIF(K121=\"C+\",Profile!F278,\nIF(K121=\"B\",Profile!F278,\nIF(K121=\"B+\",Profile!F279,\nIF(K121=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K121=\"A\",Profile!F280,\nIF(K121=\"B+\",Profile!F280,\nIF(K121=\"B\",Profile!F280,\nIF(K121=\"D+\",Profile!F281,\nIF(K121=\"D\",Profile!F281,\nIF(K121=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,{"$f":"Y122","v":3}]
[{"$f":"H3","v":"Pefalia"},28.1,null,"Comp","VI",{"$f":"VLOOKUP(E122,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B122,Profile!A:B,2,FALSE),\"\")","v":"28.1  Coverage and comparability of reports "},"D","The budget reports produced during the year by the DGB present budget execution according to economic, geographical and administrative classifications, in the same format as the State budget, but \u000bonly cover \u000bexpenditure operations.\r","C","Classification allows comparison to budget with partial aggregation. Expenditure is covered at both commitment and payment stages. Expenditure made from transfers to deconcentrated units is not included in the reports.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I122))=\"A\",4)+IF(TRIM(CLEAN(I122))=\"B+\",3.5)+IF(TRIM(CLEAN(I122))=\"B\",3)+IF(TRIM(CLEAN(I122))=\"C+\",2.5)+IF(TRIM(CLEAN(I122))=\"C\",2)+IF(TRIM(CLEAN(I122))=\"D+\",1.5)+IF(TRIM(CLEAN(I122))=\"D\",1)+IF(TRIM(CLEAN(I122))=\"D*\",1)+IF(TRIM(CLEAN(I122))=\"NU\",0)+IF(TRIM(CLEAN(I122))=\"NA\",0),\"\")","v":1},{"$f":"O122","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K122))=\"A\",4)+IF(TRIM(CLEAN(K122))=\"B+\",3.5)+IF(TRIM(CLEAN(K122))=\"B\",3)+IF(TRIM(CLEAN(K122))=\"C+\",2.5)+IF(TRIM(CLEAN(K122))=\"C\",2)+IF(TRIM(CLEAN(K122))=\"D+\",1.5)+IF(TRIM(CLEAN(K122))=\"D\",1)+IF(TRIM(CLEAN(K122))=\"D*\",1)+IF(TRIM(CLEAN(K122))=\"NU\",0)+IF(TRIM(CLEAN(K122))=\"NA\",0),\"\")","v":2},{"$f":"Q122","v":2},{"$f":"IFERROR(IF(N122=Profile!$E$250,IF(R122-P122<0,\"-\",IF(R122-P122>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K122=\"D\",Profile!F276,\nIF(K122=\"D+\",Profile!F276,\nIF(K122=\"D*\",Profile!F276,\nIF(K122=\"C\",Profile!F277,\nIF(K122=\"C+\",Profile!F278,\nIF(K122=\"B\",Profile!F278,\nIF(K122=\"B+\",Profile!F279,\nIF(K122=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K122=\"A\",Profile!F280,\nIF(K122=\"B+\",Profile!F280,\nIF(K122=\"B\",Profile!F280,\nIF(K122=\"D+\",Profile!F281,\nIF(K122=\"D\",Profile!F281,\nIF(K122=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,1,3]
[{"$f":"H3","v":"Pefalia"},28.2,null,"Comp","VI",{"$f":"VLOOKUP(E123,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B123,Profile!A:B,2,FALSE),\"\")","v":"28.2  Timing of in-year budget reports "},"D","Budget execution reports should be produced every six months, but this \u000bfrequency is not respected.\r","D","Budget execution reports are prepared quarterly but are not issued timely.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I123))=\"A\",4)+IF(TRIM(CLEAN(I123))=\"B+\",3.5)+IF(TRIM(CLEAN(I123))=\"B\",3)+IF(TRIM(CLEAN(I123))=\"C+\",2.5)+IF(TRIM(CLEAN(I123))=\"C\",2)+IF(TRIM(CLEAN(I123))=\"D+\",1.5)+IF(TRIM(CLEAN(I123))=\"D\",1)+IF(TRIM(CLEAN(I123))=\"D*\",1)+IF(TRIM(CLEAN(I123))=\"NU\",0)+IF(TRIM(CLEAN(I123))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K123))=\"A\",4)+IF(TRIM(CLEAN(K123))=\"B+\",3.5)+IF(TRIM(CLEAN(K123))=\"B\",3)+IF(TRIM(CLEAN(K123))=\"C+\",2.5)+IF(TRIM(CLEAN(K123))=\"C\",2)+IF(TRIM(CLEAN(K123))=\"D+\",1.5)+IF(TRIM(CLEAN(K123))=\"D\",1)+IF(TRIM(CLEAN(K123))=\"D*\",1)+IF(TRIM(CLEAN(K123))=\"NU\",0)+IF(TRIM(CLEAN(K123))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N123=Profile!$E$250,IF(R123-P123<0,\"-\",IF(R123-P123>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K123=\"D\",Profile!F276,\nIF(K123=\"D+\",Profile!F276,\nIF(K123=\"D*\",Profile!F276,\nIF(K123=\"C\",Profile!F277,\nIF(K123=\"C+\",Profile!F278,\nIF(K123=\"B\",Profile!F278,\nIF(K123=\"B+\",Profile!F279,\nIF(K123=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K123=\"A\",Profile!F280,\nIF(K123=\"B+\",Profile!F280,\nIF(K123=\"B\",Profile!F280,\nIF(K123=\"D+\",Profile!F281,\nIF(K123=\"D\",Profile!F281,\nIF(K123=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},1,1,1,3]
[{"$f":"H3","v":"Pefalia"},28.3,null,"Comp","VI",{"$f":"VLOOKUP(E124,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B124,Profile!A:B,2,FALSE),\"\")","v":"28.3  Accuracy of in-year budget reports "},"D","There are significant concerns about data accuracy. The budget reports produced present expenditure execution at all stages of the administrative phase (commitment, liquidation and authorization), but not \u000bpayment data.\r","C","Expenditure is captured in quarterly reports at the payment stage. There may be concerns regarding data accuracy, which are not highlighted in the reports. An analysis of the budget execution is provided on a half-yearly basis. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I124))=\"A\",4)+IF(TRIM(CLEAN(I124))=\"B+\",3.5)+IF(TRIM(CLEAN(I124))=\"B\",3)+IF(TRIM(CLEAN(I124))=\"C+\",2.5)+IF(TRIM(CLEAN(I124))=\"C\",2)+IF(TRIM(CLEAN(I124))=\"D+\",1.5)+IF(TRIM(CLEAN(I124))=\"D\",1)+IF(TRIM(CLEAN(I124))=\"D*\",1)+IF(TRIM(CLEAN(I124))=\"NU\",0)+IF(TRIM(CLEAN(I124))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K124))=\"A\",4)+IF(TRIM(CLEAN(K124))=\"B+\",3.5)+IF(TRIM(CLEAN(K124))=\"B\",3)+IF(TRIM(CLEAN(K124))=\"C+\",2.5)+IF(TRIM(CLEAN(K124))=\"C\",2)+IF(TRIM(CLEAN(K124))=\"D+\",1.5)+IF(TRIM(CLEAN(K124))=\"D\",1)+IF(TRIM(CLEAN(K124))=\"D*\",1)+IF(TRIM(CLEAN(K124))=\"NU\",0)+IF(TRIM(CLEAN(K124))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N124=Profile!$E$250,IF(R124-P124<0,\"-\",IF(R124-P124>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K124=\"D\",Profile!F276,\nIF(K124=\"D+\",Profile!F276,\nIF(K124=\"D*\",Profile!F276,\nIF(K124=\"C\",Profile!F277,\nIF(K124=\"C+\",Profile!F278,\nIF(K124=\"B\",Profile!F278,\nIF(K124=\"B+\",Profile!F279,\nIF(K124=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K124=\"A\",Profile!F280,\nIF(K124=\"B+\",Profile!F280,\nIF(K124=\"B\",Profile!F280,\nIF(K124=\"D+\",Profile!F281,\nIF(K124=\"D\",Profile!F281,\nIF(K124=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},1,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-29","M1","Indic","VI",{"$f":"VLOOKUP(E125,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-29",{"$f":"IFERROR(VLOOKUP(B125,Profile!A:B,2,FALSE),\"\")","v":"PI-29  Annual financial reports "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G125)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G125)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,I:I,\"=NU\"),\"NA\",\nIF(O125>3.65,\"A\",\nIF(O125>=3.25,\"B+\",\nIF(O125>2.65,\"B\",\nIF(O125>=2.25,\"C+\",\nIF(O125>1.75,\"C\",\nIF(O125>1.25,\"D+\",\nIF(AND(O125<=1.25,O125>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G125)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G125)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G125,K:K,\"=NU\"),\"NA\",\nIF(Q125>3.65,\"A\",\nIF(Q125>=3.25,\"B+\",\nIF(Q125>2.65,\"B\",\nIF(Q125>=2.25,\"C+\",\nIF(Q125>1.75,\"C\",\nIF(Q125>1.25,\"D+\",\nIF(AND(Q125<=1.25,Q125>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N126=Profile!E250,N127=Profile!E250,N128=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C125=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G125,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G125,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G125,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G125,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G125,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":2},{"$f":"IF(I125=\"D\",1,\nIF(I125=\"D*\",1,\nIF(I125=\"D+\",1.5,\nIF(I125=\"C\",2,\nIF(I125=\"C+\",2.5,\nIF(I125=\"B\",3,\nIF(I125=\"B+\",3.5,\nIF(I125=\"A\",4,\n))))))))","v":2},{"$f":"IFERROR(\n(IF($C125=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G125,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G125,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G125,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G125,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G125,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N125=Profile!$E$250,IF(R125-P125<0,\"-\",IF(R125-P125>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K125=\"D\",Profile!F276,\nIF(K125=\"D+\",Profile!F276,\nIF(K125=\"D*\",Profile!F276,\nIF(K125=\"C\",Profile!F277,\nIF(K125=\"C+\",Profile!F278,\nIF(K125=\"B\",Profile!F278,\nIF(K125=\"B+\",Profile!F279,\nIF(K125=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K125=\"A\",Profile!F280,\nIF(K125=\"B+\",Profile!F280,\nIF(K125=\"B\",Profile!F280,\nIF(K125=\"D+\",Profile!F281,\nIF(K125=\"D\",Profile!F281,\nIF(K125=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y126","v":3}]
[{"$f":"H3","v":"Pefalia"},29.1,null,"Comp","VI",{"$f":"VLOOKUP(E126,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-29",{"$f":"IFERROR(VLOOKUP(B126,Profile!A:B,2,FALSE),\"\")","v":"29.1  Completeness of annual financial reports "},"C","The State Settlement Act and General Account are prepared annually, and present and compare actual revenues and expenditure by major economic category, as well as \u000bcash balances.\r","C","A statement on the Consolidated Fund is prepared annually. Information on revenue, expenditure and bank account balances are not complete, but the omissions are not significant. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I126))=\"A\",4)+IF(TRIM(CLEAN(I126))=\"B+\",3.5)+IF(TRIM(CLEAN(I126))=\"B\",3)+IF(TRIM(CLEAN(I126))=\"C+\",2.5)+IF(TRIM(CLEAN(I126))=\"C\",2)+IF(TRIM(CLEAN(I126))=\"D+\",1.5)+IF(TRIM(CLEAN(I126))=\"D\",1)+IF(TRIM(CLEAN(I126))=\"D*\",1)+IF(TRIM(CLEAN(I126))=\"NU\",0)+IF(TRIM(CLEAN(I126))=\"NA\",0),\"\")","v":2},{"$f":"O126","v":2},{"$f":"IFERROR(IF(TRIM(CLEAN(K126))=\"A\",4)+IF(TRIM(CLEAN(K126))=\"B+\",3.5)+IF(TRIM(CLEAN(K126))=\"B\",3)+IF(TRIM(CLEAN(K126))=\"C+\",2.5)+IF(TRIM(CLEAN(K126))=\"C\",2)+IF(TRIM(CLEAN(K126))=\"D+\",1.5)+IF(TRIM(CLEAN(K126))=\"D\",1)+IF(TRIM(CLEAN(K126))=\"D*\",1)+IF(TRIM(CLEAN(K126))=\"NU\",0)+IF(TRIM(CLEAN(K126))=\"NA\",0),\"\")","v":2},{"$f":"Q126","v":2},{"$f":"IFERROR(IF(N126=Profile!$E$250,IF(R126-P126<0,\"-\",IF(R126-P126>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K126=\"D\",Profile!F276,\nIF(K126=\"D+\",Profile!F276,\nIF(K126=\"D*\",Profile!F276,\nIF(K126=\"C\",Profile!F277,\nIF(K126=\"C+\",Profile!F278,\nIF(K126=\"B\",Profile!F278,\nIF(K126=\"B+\",Profile!F279,\nIF(K126=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K126=\"A\",Profile!F280,\nIF(K126=\"B+\",Profile!F280,\nIF(K126=\"B\",Profile!F280,\nIF(K126=\"D+\",Profile!F281,\nIF(K126=\"D\",Profile!F281,\nIF(K126=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},29.2,null,"Comp","VI",{"$f":"VLOOKUP(E127,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-29",{"$f":"IFERROR(VLOOKUP(B127,Profile!A:B,2,FALSE),\"\")","v":"29.2  Submission of reports for external audit "},"C","The Settlement Bill, the General State Account and the other appendices relating to the 2015 financial year were sent to the Chamber of Accounts on September 29, 2016, i.e. within nine (9) months of the end of the \u000b2015 financial year.\r","D","Unaudited financial statements of the Consolidated Fund account for the FY 2018/19 were published within six months by the Office of the Comptroller General to the General Auditor. However, the report was not complete and was not completed within 9 months after the end of the fiscal year.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I127))=\"A\",4)+IF(TRIM(CLEAN(I127))=\"B+\",3.5)+IF(TRIM(CLEAN(I127))=\"B\",3)+IF(TRIM(CLEAN(I127))=\"C+\",2.5)+IF(TRIM(CLEAN(I127))=\"C\",2)+IF(TRIM(CLEAN(I127))=\"D+\",1.5)+IF(TRIM(CLEAN(I127))=\"D\",1)+IF(TRIM(CLEAN(I127))=\"D*\",1)+IF(TRIM(CLEAN(I127))=\"NU\",0)+IF(TRIM(CLEAN(I127))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K127))=\"A\",4)+IF(TRIM(CLEAN(K127))=\"B+\",3.5)+IF(TRIM(CLEAN(K127))=\"B\",3)+IF(TRIM(CLEAN(K127))=\"C+\",2.5)+IF(TRIM(CLEAN(K127))=\"C\",2)+IF(TRIM(CLEAN(K127))=\"D+\",1.5)+IF(TRIM(CLEAN(K127))=\"D\",1)+IF(TRIM(CLEAN(K127))=\"D*\",1)+IF(TRIM(CLEAN(K127))=\"NU\",0)+IF(TRIM(CLEAN(K127))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N127=Profile!$E$250,IF(R127-P127<0,\"-\",IF(R127-P127>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K127=\"D\",Profile!F276,\nIF(K127=\"D+\",Profile!F276,\nIF(K127=\"D*\",Profile!F276,\nIF(K127=\"C\",Profile!F277,\nIF(K127=\"C+\",Profile!F278,\nIF(K127=\"B\",Profile!F278,\nIF(K127=\"B+\",Profile!F279,\nIF(K127=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K127=\"A\",Profile!F280,\nIF(K127=\"B+\",Profile!F280,\nIF(K127=\"B\",Profile!F280,\nIF(K127=\"D+\",Profile!F281,\nIF(K127=\"D\",Profile!F281,\nIF(K127=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},29.3,null,"Comp","VI",{"$f":"VLOOKUP(E128,Profile!A:B,2,FALSE)","v":"VI-Accounting and reporting "},"PI-29",{"$f":"IFERROR(VLOOKUP(B128,Profile!A:B,2,FALSE),\"\")","v":"29.3  Accounting standards "},"C","The structure of the general government account complies with the requirements of the LRFE, the RGCP and the CEMAC directive, and makes it possible to monitor the consistency of the CGE over time. CGE documentation refers to these texts, which are also \u000bmade public.\r","C","Statements are presented in consistent format over time, but General auditor’s reports often mention that they are not prepared in accordance with International Public Sector Accounting Standards (IPSAS) cash basis. Variations between international and national standards are not disclosed in AFS.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I128))=\"A\",4)+IF(TRIM(CLEAN(I128))=\"B+\",3.5)+IF(TRIM(CLEAN(I128))=\"B\",3)+IF(TRIM(CLEAN(I128))=\"C+\",2.5)+IF(TRIM(CLEAN(I128))=\"C\",2)+IF(TRIM(CLEAN(I128))=\"D+\",1.5)+IF(TRIM(CLEAN(I128))=\"D\",1)+IF(TRIM(CLEAN(I128))=\"D*\",1)+IF(TRIM(CLEAN(I128))=\"NU\",0)+IF(TRIM(CLEAN(I128))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(TRIM(CLEAN(K128))=\"A\",4)+IF(TRIM(CLEAN(K128))=\"B+\",3.5)+IF(TRIM(CLEAN(K128))=\"B\",3)+IF(TRIM(CLEAN(K128))=\"C+\",2.5)+IF(TRIM(CLEAN(K128))=\"C\",2)+IF(TRIM(CLEAN(K128))=\"D+\",1.5)+IF(TRIM(CLEAN(K128))=\"D\",1)+IF(TRIM(CLEAN(K128))=\"D*\",1)+IF(TRIM(CLEAN(K128))=\"NU\",0)+IF(TRIM(CLEAN(K128))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N128=Profile!$E$250,IF(R128-P128<0,\"-\",IF(R128-P128>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K128=\"D\",Profile!F276,\nIF(K128=\"D+\",Profile!F276,\nIF(K128=\"D*\",Profile!F276,\nIF(K128=\"C\",Profile!F277,\nIF(K128=\"C+\",Profile!F278,\nIF(K128=\"B\",Profile!F278,\nIF(K128=\"B+\",Profile!F279,\nIF(K128=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K128=\"A\",Profile!F280,\nIF(K128=\"B+\",Profile!F280,\nIF(K128=\"B\",Profile!F280,\nIF(K128=\"D+\",Profile!F281,\nIF(K128=\"D\",Profile!F281,\nIF(K128=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},"VII",null,"Pilar","VII",{"$f":"VLOOKUP(E129,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},null,{"$f":"IFERROR(VLOOKUP(B129,Profile!A:B,2,FALSE),\"\")","v":"VII-External scrutiny and audit  "},{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E129)=COUNTIFS($D:$D,\"Indic\",$E:$E,$E129,$I:$I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,$E129)=COUNTIFS($D:$D,\"Indic\",$E:$E,C130,$I:$I,\"=NA\"),\"NA\",\nIF(O129>3.65,\"A\",\nIF(O129>=3.25,\"B+\",\nIF(O129>2.65,\"B\",\nIF(O129>=2.25,\"C+\",\nIF(O129>1.75,\"C\",\nIF(O129>1.25,\"D+\",\nIF(AND(O129<=1.25,O129>0),\"D\",\n\"\"\n)))))))))","v":"C"},null,{"$f":"IF(COUNTIFS($D:$D,\"Indic\",$E:$E,E129)=COUNTIFS($D:$D,\"Indic\",$E:$E,E130,$K:$K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Indic\",$E:$E,E129)=COUNTIFS($D:$D,\"Indic\",$E:$E,E130,$K:$K,\"=NA\"),\"NA\",\nIF(Q129>3.65,\"A\",\nIF(Q129>=3.25,\"B+\",\nIF(Q129>2.65,\"B\",\nIF(Q129>=2.25,\"C+\",\nIF(Q129>1.75,\"C\",\nIF(Q129>1.25,\"D+\",\nIF(AND(Q129<=1.25,Q129>0),\"D\",\n\"\"\n)))))))))","v":"D"},null,null,{"$f":"IF(COUNTIFS(N130:N139,Profile!$E$250)=10,Profile!$E$250,Profile!$E$251)","v":"Yes"},{"$f":"AVERAGEIFS(O:O,$D:$D,\"Indic\",$E:$E,$E129,O:O,\">0\")","v":1.875},{"$f":"IF(I129=\"D\",1,\nIF(I129=\"D*\",1,\nIF(I129=\"D+\",1.5,\nIF(I129=\"C\",2,\nIF(I129=\"C+\",2.5,\nIF(I129=\"B\",3,\nIF(I129=\"B+\",3.5,\nIF(I129=\"A\",4,\n))))))))","v":2},{"$f":"AVERAGEIFS(Q:Q,$D:$D,\"Indic\",$E:$E,$E129,Q:Q,\">0\")","v":1.25},1,{"$f":"IFERROR(IF(N129=Profile!$E$250,IF(R129-P129<0,\"-\",IF(R129-P129>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K129=\"D\",Profile!F276,\nIF(K129=\"D+\",Profile!F276,\nIF(K129=\"D*\",Profile!F276,\nIF(K129=\"C\",Profile!F277,\nIF(K129=\"C+\",Profile!F278,\nIF(K129=\"B\",Profile!F278,\nIF(K129=\"B+\",Profile!F279,\nIF(K129=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K129=\"A\",Profile!F280,\nIF(K129=\"B+\",Profile!F280,\nIF(K129=\"B\",Profile!F280,\nIF(K129=\"D+\",Profile!F281,\nIF(K129=\"D\",Profile!F281,\nIF(K129=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-30","M1","Indic","VII",{"$f":"VLOOKUP(E130,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B130,Profile!A:B,2,FALSE),\"\")","v":"PI-30  External audit "},{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G130)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,I:I,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G130)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,I:I,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,I:I,\"=NU\"),\"NA\",\nIF(O130>3.65,\"A\",\nIF(O130>=3.25,\"B+\",\nIF(O130>2.65,\"B\",\nIF(O130>=2.25,\"C+\",\nIF(O130>1.75,\"C\",\nIF(O130>1.25,\"D+\",\nIF(AND(O130<=1.25,O130>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,{"$f":"IF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G130)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,K:K,\"=NU\"),\"NU\",\nIF(COUNTIFS($D:$D,\"Comp\",$G:$G,$G130)=COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,K:K,\"=NA\")+COUNTIFS($D:$D,\"Comp\",$G:$G,$G130,K:K,\"=NU\"),\"NA\",\nIF(Q130>3.65,\"A\",\nIF(Q130>=3.25,\"B+\",\nIF(Q130>2.65,\"B\",\nIF(Q130>=2.25,\"C+\",\nIF(Q130>1.75,\"C\",\nIF(Q130>1.25,\"D+\",\nIF(AND(Q130<=1.25,Q130>0),\"D\",\n\"\"\n)))))))))","v":"D+"},null,null,{"$f":"IF(AND(N131=Profile!E250,N132=Profile!E250,N133=Profile!E250,N134=Profile!E250),Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(\n(IF($C130=\"M1\",\nIF(ROUND(AVERAGEIFS(O:O,$G:$G,$G130,$D:$D,\"Comp\",$O:$O,\">0\"),1)=ROUND(_xlfn.MINIFS(O:O,$G:$G,$G130,$D:$D,\"Comp\",$O:$O,\">0\"),1),\nAVERAGEIFS(O:O,$G:$G,$G130,$D:$D,\"Comp\",$O:$O,\">0\"),_xlfn.MINIFS(O:O,$G:$G,$G130,$D:$D,\"Comp\",$O:$O,\">0\")+0.5),\nAVERAGEIFS(O:O,$G:$G,$G130,$D:$D,\"Comp\",$O:$O,\">0\"))),\n0)","v":1.5},{"$f":"IF(I130=\"D\",1,\nIF(I130=\"D*\",1,\nIF(I130=\"D+\",1.5,\nIF(I130=\"C\",2,\nIF(I130=\"C+\",2.5,\nIF(I130=\"B\",3,\nIF(I130=\"B+\",3.5,\nIF(I130=\"A\",4,\n))))))))","v":1.5},{"$f":"IFERROR(\n(IF($C130=\"M1\",\nIF(ROUND(AVERAGEIFS(Q:Q,$G:$G,$G130,$D:$D,\"Comp\",$Q:$Q,\">0\"),1)=ROUND(_xlfn.MINIFS(Q:Q,$G:$G,$G130,$D:$D,\"Comp\",$Q:$Q,\">0\"),1),\nAVERAGEIFS(Q:Q,$G:$G,$G130,$D:$D,\"Comp\",$Q:$Q,\">0\"),_xlfn.MINIFS(Q:Q,$G:$G,$G130,$D:$D,\"Comp\",$Q:$Q,\">0\")+0.5),\nAVERAGEIFS(Q:Q,$G:$G,$G130,$D:$D,\"Comp\",$Q:$Q,\">0\"))),\n0)","v":1.5},1.5,{"$f":"IFERROR(IF(N130=Profile!$E$250,IF(R130-P130<0,\"-\",IF(R130-P130>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K130=\"D\",Profile!F276,\nIF(K130=\"D+\",Profile!F276,\nIF(K130=\"D*\",Profile!F276,\nIF(K130=\"C\",Profile!F277,\nIF(K130=\"C+\",Profile!F278,\nIF(K130=\"B\",Profile!F278,\nIF(K130=\"B+\",Profile!F279,\nIF(K130=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K130=\"A\",Profile!F280,\nIF(K130=\"B+\",Profile!F280,\nIF(K130=\"B\",Profile!F280,\nIF(K130=\"D+\",Profile!F281,\nIF(K130=\"D\",Profile!F281,\nIF(K130=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,{"$f":"Y131","v":4}]
[{"$f":"H3","v":"Pefalia"},30.1,null,"Comp","VII",{"$f":"VLOOKUP(E131,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B131,Profile!A:B,2,FALSE),\"\")","v":"30.1  Audit coverage and standards "},"D*","Every year, the Chambre des Comptes examines the financial reports of the State and some of the extra-budgetary entities. \u000bDue to the lack of data, it is not possible to determine what entities that do \u000bnot submit their accounts \u000brepresent, in terms of revenue or expenditure and in relation to central government as a whole.\r","B","Financial reports of central government entities representing more than 75% total expenditures and revenues have been audited national auditing standards. The audits have highlighted relevant material issues.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I131))=\"A\",4)+IF(TRIM(CLEAN(I131))=\"B+\",3.5)+IF(TRIM(CLEAN(I131))=\"B\",3)+IF(TRIM(CLEAN(I131))=\"C+\",2.5)+IF(TRIM(CLEAN(I131))=\"C\",2)+IF(TRIM(CLEAN(I131))=\"D+\",1.5)+IF(TRIM(CLEAN(I131))=\"D\",1)+IF(TRIM(CLEAN(I131))=\"D*\",1)+IF(TRIM(CLEAN(I131))=\"NU\",0)+IF(TRIM(CLEAN(I131))=\"NA\",0),\"\")","v":1},{"$f":"O131","v":1},{"$f":"IFERROR(IF(TRIM(CLEAN(K131))=\"A\",4)+IF(TRIM(CLEAN(K131))=\"B+\",3.5)+IF(TRIM(CLEAN(K131))=\"B\",3)+IF(TRIM(CLEAN(K131))=\"C+\",2.5)+IF(TRIM(CLEAN(K131))=\"C\",2)+IF(TRIM(CLEAN(K131))=\"D+\",1.5)+IF(TRIM(CLEAN(K131))=\"D\",1)+IF(TRIM(CLEAN(K131))=\"D*\",1)+IF(TRIM(CLEAN(K131))=\"NU\",0)+IF(TRIM(CLEAN(K131))=\"NA\",0),\"\")","v":3},{"$f":"Q131","v":3},{"$f":"IFERROR(IF(N131=Profile!$E$250,IF(R131-P131<0,\"-\",IF(R131-P131>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K131=\"D\",Profile!F276,\nIF(K131=\"D+\",Profile!F276,\nIF(K131=\"D*\",Profile!F276,\nIF(K131=\"C\",Profile!F277,\nIF(K131=\"C+\",Profile!F278,\nIF(K131=\"B\",Profile!F278,\nIF(K131=\"B+\",Profile!F279,\nIF(K131=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K131=\"A\",Profile!F280,\nIF(K131=\"B+\",Profile!F280,\nIF(K131=\"B\",Profile!F280,\nIF(K131=\"D+\",Profile!F281,\nIF(K131=\"D\",Profile!F281,\nIF(K131=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Strength"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},30.2,null,"Comp","VII",{"$f":"VLOOKUP(E132,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B132,Profile!A:B,2,FALSE),\"\")","v":"30.2  Submission of audit reports to the legislature "},"A","The reports received by the Audit Office for the last three financial years were examined and forwarded to Parliament within five \u000bweeks of receipt.\r","D","General auditor reports on financial statements were submitted to the legislature more than nine months from the date of receipt by General auditor of AFS from the Government. ",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I132))=\"A\",4)+IF(TRIM(CLEAN(I132))=\"B+\",3.5)+IF(TRIM(CLEAN(I132))=\"B\",3)+IF(TRIM(CLEAN(I132))=\"C+\",2.5)+IF(TRIM(CLEAN(I132))=\"C\",2)+IF(TRIM(CLEAN(I132))=\"D+\",1.5)+IF(TRIM(CLEAN(I132))=\"D\",1)+IF(TRIM(CLEAN(I132))=\"D*\",1)+IF(TRIM(CLEAN(I132))=\"NU\",0)+IF(TRIM(CLEAN(I132))=\"NA\",0),\"\")","v":4},4,{"$f":"IFERROR(IF(TRIM(CLEAN(K132))=\"A\",4)+IF(TRIM(CLEAN(K132))=\"B+\",3.5)+IF(TRIM(CLEAN(K132))=\"B\",3)+IF(TRIM(CLEAN(K132))=\"C+\",2.5)+IF(TRIM(CLEAN(K132))=\"C\",2)+IF(TRIM(CLEAN(K132))=\"D+\",1.5)+IF(TRIM(CLEAN(K132))=\"D\",1)+IF(TRIM(CLEAN(K132))=\"D*\",1)+IF(TRIM(CLEAN(K132))=\"NU\",0)+IF(TRIM(CLEAN(K132))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N132=Profile!$E$250,IF(R132-P132<0,\"-\",IF(R132-P132>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K132=\"D\",Profile!F276,\nIF(K132=\"D+\",Profile!F276,\nIF(K132=\"D*\",Profile!F276,\nIF(K132=\"C\",Profile!F277,\nIF(K132=\"C+\",Profile!F278,\nIF(K132=\"B\",Profile!F278,\nIF(K132=\"B+\",Profile!F279,\nIF(K132=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K132=\"A\",Profile!F280,\nIF(K132=\"B+\",Profile!F280,\nIF(K132=\"B\",Profile!F280,\nIF(K132=\"D+\",Profile!F281,\nIF(K132=\"D\",Profile!F281,\nIF(K132=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},30.3,null,"Comp","VII",{"$f":"VLOOKUP(E133,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B133,Profile!A:B,2,FALSE),\"\")","v":"30.3  External audit follow-up "},"D","There is no formal framework or follow-up to recommendations. The Chamber often repeats the \u000bsame recommendations.\r","C","A formal response is usually provided by the audited entity, but it is often not clearly complete and/or timely.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I133))=\"A\",4)+IF(TRIM(CLEAN(I133))=\"B+\",3.5)+IF(TRIM(CLEAN(I133))=\"B\",3)+IF(TRIM(CLEAN(I133))=\"C+\",2.5)+IF(TRIM(CLEAN(I133))=\"C\",2)+IF(TRIM(CLEAN(I133))=\"D+\",1.5)+IF(TRIM(CLEAN(I133))=\"D\",1)+IF(TRIM(CLEAN(I133))=\"D*\",1)+IF(TRIM(CLEAN(I133))=\"NU\",0)+IF(TRIM(CLEAN(I133))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K133))=\"A\",4)+IF(TRIM(CLEAN(K133))=\"B+\",3.5)+IF(TRIM(CLEAN(K133))=\"B\",3)+IF(TRIM(CLEAN(K133))=\"C+\",2.5)+IF(TRIM(CLEAN(K133))=\"C\",2)+IF(TRIM(CLEAN(K133))=\"D+\",1.5)+IF(TRIM(CLEAN(K133))=\"D\",1)+IF(TRIM(CLEAN(K133))=\"D*\",1)+IF(TRIM(CLEAN(K133))=\"NU\",0)+IF(TRIM(CLEAN(K133))=\"NA\",0),\"\")","v":2},2,{"$f":"IFERROR(IF(N133=Profile!$E$250,IF(R133-P133<0,\"-\",IF(R133-P133>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K133=\"D\",Profile!F276,\nIF(K133=\"D+\",Profile!F276,\nIF(K133=\"D*\",Profile!F276,\nIF(K133=\"C\",Profile!F277,\nIF(K133=\"C+\",Profile!F278,\nIF(K133=\"B\",Profile!F278,\nIF(K133=\"B+\",Profile!F279,\nIF(K133=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K133=\"A\",Profile!F280,\nIF(K133=\"B+\",Profile!F280,\nIF(K133=\"B\",Profile!F280,\nIF(K133=\"D+\",Profile!F281,\nIF(K133=\"D\",Profile!F281,\nIF(K133=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},30.4,null,"Comp","VII",{"$f":"VLOOKUP(E134,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B134,Profile!A:B,2,FALSE),\"\")","v":"30.4  Supreme Audit Institution independence "},"D","The texts do not guarantee the independence of the Chambre des \u000bComptes.\r","D","The General auditor operates independently from the executive with respect to the procedures for appointment and removal of the Auditor General. However, Ministry of Finance has significant influence on the release of General auditor’s budget. Besides, the General auditor had difficulties to obtain the requested documents and information in a timely manner.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I134))=\"A\",4)+IF(TRIM(CLEAN(I134))=\"B+\",3.5)+IF(TRIM(CLEAN(I134))=\"B\",3)+IF(TRIM(CLEAN(I134))=\"C+\",2.5)+IF(TRIM(CLEAN(I134))=\"C\",2)+IF(TRIM(CLEAN(I134))=\"D+\",1.5)+IF(TRIM(CLEAN(I134))=\"D\",1)+IF(TRIM(CLEAN(I134))=\"D*\",1)+IF(TRIM(CLEAN(I134))=\"NU\",0)+IF(TRIM(CLEAN(I134))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K134))=\"A\",4)+IF(TRIM(CLEAN(K134))=\"B+\",3.5)+IF(TRIM(CLEAN(K134))=\"B\",3)+IF(TRIM(CLEAN(K134))=\"C+\",2.5)+IF(TRIM(CLEAN(K134))=\"C\",2)+IF(TRIM(CLEAN(K134))=\"D+\",1.5)+IF(TRIM(CLEAN(K134))=\"D\",1)+IF(TRIM(CLEAN(K134))=\"D*\",1)+IF(TRIM(CLEAN(K134))=\"NU\",0)+IF(TRIM(CLEAN(K134))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N134=Profile!$E$250,IF(R134-P134<0,\"-\",IF(R134-P134>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K134=\"D\",Profile!F276,\nIF(K134=\"D+\",Profile!F276,\nIF(K134=\"D*\",Profile!F276,\nIF(K134=\"C\",Profile!F277,\nIF(K134=\"C+\",Profile!F278,\nIF(K134=\"B\",Profile!F278,\nIF(K134=\"B+\",Profile!F279,\nIF(K134=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K134=\"A\",Profile!F280,\nIF(K134=\"B+\",Profile!F280,\nIF(K134=\"B\",Profile!F280,\nIF(K134=\"D+\",Profile!F281,\nIF(K134=\"D\",Profile!F281,\nIF(K134=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
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[{"$f":"H3","v":"Pefalia"},31.2,null,"Comp","VII",{"$f":"VLOOKUP(E137,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-31",{"$f":"IFERROR(VLOOKUP(B137,Profile!A:B,2,FALSE),\"\")","v":"31.2  Hearings on audit findings "},"D","In-depth hearings on the main conclusions of the Audit Office's report are not held. Representatives of the Audit Office are not invited to explain the institution's observations and conclusions to \u000bParliament.\r","D","The PAC conducted public hearings on various special audit reports, but they did not refer to key findings of the General auditor audit reports.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I137))=\"A\",4)+IF(TRIM(CLEAN(I137))=\"B+\",3.5)+IF(TRIM(CLEAN(I137))=\"B\",3)+IF(TRIM(CLEAN(I137))=\"C+\",2.5)+IF(TRIM(CLEAN(I137))=\"C\",2)+IF(TRIM(CLEAN(I137))=\"D+\",1.5)+IF(TRIM(CLEAN(I137))=\"D\",1)+IF(TRIM(CLEAN(I137))=\"D*\",1)+IF(TRIM(CLEAN(I137))=\"NU\",0)+IF(TRIM(CLEAN(I137))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(TRIM(CLEAN(K137))=\"A\",4)+IF(TRIM(CLEAN(K137))=\"B+\",3.5)+IF(TRIM(CLEAN(K137))=\"B\",3)+IF(TRIM(CLEAN(K137))=\"C+\",2.5)+IF(TRIM(CLEAN(K137))=\"C\",2)+IF(TRIM(CLEAN(K137))=\"D+\",1.5)+IF(TRIM(CLEAN(K137))=\"D\",1)+IF(TRIM(CLEAN(K137))=\"D*\",1)+IF(TRIM(CLEAN(K137))=\"NU\",0)+IF(TRIM(CLEAN(K137))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N137=Profile!$E$250,IF(R137-P137<0,\"-\",IF(R137-P137>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K137=\"D\",Profile!F276,\nIF(K137=\"D+\",Profile!F276,\nIF(K137=\"D*\",Profile!F276,\nIF(K137=\"C\",Profile!F277,\nIF(K137=\"C+\",Profile!F278,\nIF(K137=\"B\",Profile!F278,\nIF(K137=\"B+\",Profile!F279,\nIF(K137=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K137=\"A\",Profile!F280,\nIF(K137=\"B+\",Profile!F280,\nIF(K137=\"B\",Profile!F280,\nIF(K137=\"D+\",Profile!F281,\nIF(K137=\"D\",Profile!F281,\nIF(K137=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},31.3,null,"Comp","VII",{"$f":"VLOOKUP(E138,Profile!A:B,2,FALSE)","v":"VII-External scrutiny and audit  "},"PI-31",{"$f":"IFERROR(VLOOKUP(B138,Profile!A:B,2,FALSE),\"\")","v":"31.3  Recommendations on audit by the legislature "},"B","After examining the draft settlement law and the report of the Audit Office, Parliament makes recommendations to the Government, and reports on their implementation when examining the draft settlement law for \u000bthe following year.\r","D","The legislature provides some recommendations on actions to be implemented by the executive, but the PAC does not have a specific follow-up system and these recommendations are not specifically linked to those made by the General auditor on AFS.",null,"Yes",{"$f":"IFERROR(IF(TRIM(CLEAN(I138))=\"A\",4)+IF(TRIM(CLEAN(I138))=\"B+\",3.5)+IF(TRIM(CLEAN(I138))=\"B\",3)+IF(TRIM(CLEAN(I138))=\"C+\",2.5)+IF(TRIM(CLEAN(I138))=\"C\",2)+IF(TRIM(CLEAN(I138))=\"D+\",1.5)+IF(TRIM(CLEAN(I138))=\"D\",1)+IF(TRIM(CLEAN(I138))=\"D*\",1)+IF(TRIM(CLEAN(I138))=\"NU\",0)+IF(TRIM(CLEAN(I138))=\"NA\",0),\"\")","v":3},3,{"$f":"IFERROR(IF(TRIM(CLEAN(K138))=\"A\",4)+IF(TRIM(CLEAN(K138))=\"B+\",3.5)+IF(TRIM(CLEAN(K138))=\"B\",3)+IF(TRIM(CLEAN(K138))=\"C+\",2.5)+IF(TRIM(CLEAN(K138))=\"C\",2)+IF(TRIM(CLEAN(K138))=\"D+\",1.5)+IF(TRIM(CLEAN(K138))=\"D\",1)+IF(TRIM(CLEAN(K138))=\"D*\",1)+IF(TRIM(CLEAN(K138))=\"NU\",0)+IF(TRIM(CLEAN(K138))=\"NA\",0),\"\")","v":1},1,{"$f":"IFERROR(IF(N138=Profile!$E$250,IF(R138-P138<0,\"-\",IF(R138-P138>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K138=\"D\",Profile!F276,\nIF(K138=\"D+\",Profile!F276,\nIF(K138=\"D*\",Profile!F276,\nIF(K138=\"C\",Profile!F277,\nIF(K138=\"C+\",Profile!F278,\nIF(K138=\"B\",Profile!F278,\nIF(K138=\"B+\",Profile!F279,\nIF(K138=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K138=\"A\",Profile!F280,\nIF(K138=\"B+\",Profile!F280,\nIF(K138=\"B\",Profile!F280,\nIF(K138=\"D+\",Profile!F281,\nIF(K138=\"D\",Profile!F281,\nIF(K138=\"D*\",Profile!F281,\nProfile!F282))))))","v":"Weakness"},0,0,1,4]
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[]
["Country","ID","Method","Type","PI_Pilar","Pilar","PI_Indic","Label",{"$f":"H5","v":2016},{"$f":"MetaData!F22&\" \"&I8","v":" 2016"},{"$f":"H4","v":2023},{"$f":"MetaData!F22&\" \"&K8","v":" 2023"},"Comp",{"$f":"\"Num_temp \"&I8","v":"Num_temp 2016"},{"$f":"\"Num \"&I8","v":"Num 2016"},{"$f":"\"Num_temp \"&K8","v":"Num_temp 2023"},{"$f":"\"Num_\"&K8","v":"Num_2023"},"Evol",{"$f":"\"Perf_\"&K8","v":"Perf_2023"},{"$f":"\"SW_\"&K8","v":"SW_2023"},"Outcome1","Outcome2","Outcome3","Section"]
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[{"$f":"H3","v":"Pefalia"},"PI-1","M1","Indic","A",{"$f":"IFERROR(VLOOKUP(E10,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},{"$f":"+B10","v":"PI-1"},{"$f":"IFERROR(VLOOKUP(B10,Profile!A2:B246,2,FALSE),\"\")","v":"PI-1  Aggregate expenditure outturn "},{"$f":"IF(I11=\"NR\",\"NR\",IF(I11=\"\",\"\",I11))","v":"C"},null,{"$f":"IF(K11=\"NR\",\"NR\",IF(K11=\"\",\"\",K11))","v":"C"},null,{"$f":"IF(M11=Profile!E251,Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IF(I10=\"NR\",1,IF(C10=\"M1\",IF(AVERAGE(N11)=MIN(N11),N11,MIN(N11)+0.5),AVERAGE(N11)))","v":2},2,{"$f":"IF(K10=\"NR\",1,IF(C10=\"M1\",IF(AVERAGE(P11)=MIN(P11),P11,MIN(P11)+0.5),AVERAGE(P11)))","v":2},2,{"$f":"IF(M10=MetaData!E4,\"N.C.\",\nIF(Q10>O10,\"+\",\nIF(Q10<O10,\"-\",\nIF(Q10=O10,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K10=\"D\",Profile!$F$276,\nIF(K10=\"D+\",Profile!$F$276,\nIF(K10=\"D*\",Profile!$F$276,\nIF(K10=\"C\",Profile!$F$277,\nIF(K10=\"C+\",Profile!$F$278,\nIF(K10=\"B\",Profile!$F$278,\nIF(K10=\"B+\",Profile!$F$279,\nIF(K10=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K10=\"A\",Profile!$F$280,\nIF(K10=\"B+\",Profile!$F$280,\nIF(K10=\"B\",Profile!$F$280,\nIF(K10=\"D+\",Profile!$F$281,\nIF(K10=\"D\",Profile!$F$281,\nIF(K10=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},1,0,0,1]
[{"$f":"H3","v":"Pefalia"},"PI-1 (i)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E11,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_1",{"$f":"IFERROR(VLOOKUP(B11,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Difference between actual primary expenditure and the originally budgeted primary expenditure "},"C","Actual primary expenditure has deviated from budgeted expenditure by less than 15% in all three years, but by more than 10% in two of the last three years (fiscal 2016/17 and 2017/18). ","C","Performance is unchanged.","Yes",{"$f":"(IF(TRIM(CLEAN(I11))=\"A\",4)+IF(TRIM(CLEAN(I11))=\"B+\",3.5)+IF(TRIM(CLEAN(I11))=\"B\",3)+IF(TRIM(CLEAN(I11))=\"C+\",2.5)+IF(TRIM(CLEAN(I11))=\"C\",2)+IF(TRIM(CLEAN(I11))=\"D+\",1.5)+IF(TRIM(CLEAN(I11))=\"D\",1)+IF(TRIM(CLEAN(I11))=\"NR\",1)+IF(TRIM(CLEAN(I11))=\"NU\",0))+IF(TRIM(CLEAN(I11))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K11))=\"A\",4)+IF(TRIM(CLEAN(K11))=\"B+\",3.5)+IF(TRIM(CLEAN(K11))=\"B\",3)+IF(TRIM(CLEAN(K11))=\"C+\",2.5)+IF(TRIM(CLEAN(K11))=\"C\",2)+IF(TRIM(CLEAN(K11))=\"D+\",1.5)+IF(TRIM(CLEAN(K11))=\"D\",1)+IF(TRIM(CLEAN(K11))=\"NR\",1)+IF(TRIM(CLEAN(K11))=\"NU\",0)+IF(TRIM(CLEAN(K11))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M14=Profile!$E$250,IF(Q14-O14<0,\"-\",IF(Q14-O14>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K11=\"D\",Profile!$F$276,\nIF(K11=\"D+\",Profile!$F$276,\nIF(K11=\"D*\",Profile!$F$276,\nIF(K11=\"C\",Profile!$F$277,\nIF(K11=\"C+\",Profile!$F$278,\nIF(K11=\"B\",Profile!$F$278,\nIF(K11=\"B+\",Profile!$F$279,\nIF(K11=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K11=\"A\",Profile!$F$280,\nIF(K11=\"B+\",Profile!$F$280,\nIF(K11=\"B\",Profile!$F$280,\nIF(K11=\"D+\",Profile!$F$281,\nIF(K11=\"D\",Profile!$F$281,\nIF(K11=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"PI-2","M1","Indic","A",{"$f":"IFERROR(VLOOKUP(E12,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},{"$f":"+B12","v":"PI-2"},{"$f":"IFERROR(VLOOKUP(B12,Profile!A2:B246,2,FALSE),\"\")","v":"PI-2  Expenditure composition outturn "},{"$f":"IF(OR(I13=\"NR\",I14=\"NR\"),\"NR\",\nIF(AND(I13=\"NU\",I14=\"NU\"),\"NU\",\nIF(AND(OR(I13=\"NA\",I13=\"NU\"),OR(I14=\"NA\",I14=\"NU\")),\"NA\",\nIF(N12>3.65,\"A\",\nIF(N12>=3.25,\"B+\",\nIF(N12>2.65,\"B\",\nIF(N12>=2.25,\"C+\",\nIF(N12>1.75,\"C\",\nIF(N12>1.25,\"D+\",\nIF(AND(N12<=1.25,N12>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K13=\"NR\",K14=\"NR\"),\"NR\",\nIF(AND(K13=\"NU\",K14=\"NU\"),\"NU\",\nIF(AND(OR(K13=\"NA\",K13=\"NU\"),OR(K14=\"NA\",K14=\"NU\")),\"NA\",\nIF(P12>3.65,\"A\",\nIF(P12>=3.25,\"B+\",\nIF(P12>2.65,\"B\",\nIF(P12>=2.25,\"C+\",\nIF(P12>1.75,\"C\",\nIF(P12>1.25,\"D+\",\nIF(AND(P12<=1.25,P12>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(M13=Profile!E251,M14=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I13=\"NR\",I14=\"NR\"),1,IF(C12=\"M1\",IF(ROUND(AVERAGEIF(N13:N14,\">0\"),1)=ROUND(MIN(IF(N13:N14>0,N13:N14)),1),ROUND(AVERAGEIF(N13:N14,\">0\"),1),ROUND(MIN(IF(N13:N14>0,N13:N14)),1)+0.5),ROUND(AVERAGEIF(N13:N14,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K13=\"NR\",K14=\"NR\"),1,IF(C12=\"M1\",IF(ROUND(AVERAGEIF(P13:P14,\">0\"),1)=ROUND(MIN(IF(P13:P14>0,P13:P14)),1),ROUND(AVERAGEIF(P13:P14,\">0\"),1),ROUND(MIN(IF(P13:P14>0,P13:P14)),1)+0.5),ROUND(AVERAGEIF(P13:P14,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IF(M12=MetaData!E6,\"N.C.\",\nIF(Q12>O12,\"+\",\nIF(Q12<O12,\"-\",\nIF(Q12=O12,\" =\",\n\"\"\n))))","v":"+"},{"$f":"IF(K12=\"D\",Profile!$F$276,\nIF(K12=\"D+\",Profile!$F$276,\nIF(K12=\"D*\",Profile!$F$276,\nIF(K12=\"C\",Profile!$F$277,\nIF(K12=\"C+\",Profile!$F$278,\nIF(K12=\"B\",Profile!$F$278,\nIF(K12=\"B+\",Profile!$F$279,\nIF(K12=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K12=\"A\",Profile!$F$280,\nIF(K12=\"B+\",Profile!$F$280,\nIF(K12=\"B\",Profile!$F$280,\nIF(K12=\"D+\",Profile!$F$281,\nIF(K12=\"D\",Profile!$F$281,\nIF(K12=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,1,1,2]
[{"$f":"H3","v":"Pefalia"},"PI-2 (i)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E13,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_2",{"$f":"IFERROR(VLOOKUP(B13,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Extent of the variance in expenditure composition during the last three years, excluding contingency items "},"D","In only one of the last three years (FY 2018/19) has the variance in the mix of expenses exceeded 15%. ","C","Performance improved in the first two years of the evaluation period, but declined in the last.","Yes",{"$f":"IF(TRIM(CLEAN(I13))=\"A\",4)+IF(TRIM(CLEAN(I13))=\"B+\",3.5)+IF(TRIM(CLEAN(I13))=\"B\",3)+IF(TRIM(CLEAN(I13))=\"C+\",2.5)+IF(TRIM(CLEAN(I13))=\"C\",2)+IF(TRIM(CLEAN(I13))=\"D+\",1.5)+IF(TRIM(CLEAN(I13))=\"D\",1)+IF(TRIM(CLEAN(I13))=\"NR\",1)+IF(TRIM(CLEAN(I13))=\"NU\",0)+IF(TRIM(CLEAN(I13))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K13))=\"A\",4)+IF(TRIM(CLEAN(K13))=\"B+\",3.5)+IF(TRIM(CLEAN(K13))=\"B\",3)+IF(TRIM(CLEAN(K13))=\"C+\",2.5)+IF(TRIM(CLEAN(K13))=\"C\",2)+IF(TRIM(CLEAN(K13))=\"D+\",1.5)+IF(TRIM(CLEAN(K13))=\"D\",1)+IF(TRIM(CLEAN(K13))=\"NR\",1)+IF(TRIM(CLEAN(K13))=\"NU\",0)+IF(TRIM(CLEAN(K13))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M16=Profile!$E$250,IF(Q16-O16<0,\"-\",IF(Q16-O16>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K13=\"D\",Profile!$F$276,\nIF(K13=\"D+\",Profile!$F$276,\nIF(K13=\"D*\",Profile!$F$276,\nIF(K13=\"C\",Profile!$F$277,\nIF(K13=\"C+\",Profile!$F$278,\nIF(K13=\"B\",Profile!$F$278,\nIF(K13=\"B+\",Profile!$F$279,\nIF(K13=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K13=\"A\",Profile!$F$280,\nIF(K13=\"B+\",Profile!$F$280,\nIF(K13=\"B\",Profile!$F$280,\nIF(K13=\"D+\",Profile!$F$281,\nIF(K13=\"D\",Profile!$F$281,\nIF(K13=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-2 (ii)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E14,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_2",{"$f":"IFERROR(VLOOKUP(B14,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) The average amount of expenditure actually charged to the contingency vote over the last three years "},"A","The average level of expenditure charged directly to the contingency reserve fund was less than 3% of the initial budget. ","A","Performance unchanged. ","Yes",{"$f":"IF(TRIM(CLEAN(I14))=\"A\",4)+IF(TRIM(CLEAN(I14))=\"B+\",3.5)+IF(TRIM(CLEAN(I14))=\"B\",3)+IF(TRIM(CLEAN(I14))=\"C+\",2.5)+IF(TRIM(CLEAN(I14))=\"C\",2)+IF(TRIM(CLEAN(I14))=\"D+\",1.5)+IF(TRIM(CLEAN(I14))=\"D\",1)+IF(TRIM(CLEAN(I14))=\"NR\",1)+IF(TRIM(CLEAN(I14))=\"NU\",0)+IF(TRIM(CLEAN(I14))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K14))=\"A\",4)+IF(TRIM(CLEAN(K14))=\"B+\",3.5)+IF(TRIM(CLEAN(K14))=\"B\",3)+IF(TRIM(CLEAN(K14))=\"C+\",2.5)+IF(TRIM(CLEAN(K14))=\"C\",2)+IF(TRIM(CLEAN(K14))=\"D+\",1.5)+IF(TRIM(CLEAN(K14))=\"D\",1)+IF(TRIM(CLEAN(K14))=\"NR\",1)+IF(TRIM(CLEAN(K14))=\"NU\",0)+IF(TRIM(CLEAN(K14))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M17=Profile!$E$250,IF(Q17-O17<0,\"-\",IF(Q17-O17>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K14=\"D\",Profile!$F$276,\nIF(K14=\"D+\",Profile!$F$276,\nIF(K14=\"D*\",Profile!$F$276,\nIF(K14=\"C\",Profile!$F$277,\nIF(K14=\"C+\",Profile!$F$278,\nIF(K14=\"B\",Profile!$F$278,\nIF(K14=\"B+\",Profile!$F$279,\nIF(K14=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K14=\"A\",Profile!$F$280,\nIF(K14=\"B+\",Profile!$F$280,\nIF(K14=\"B\",Profile!$F$280,\nIF(K14=\"D+\",Profile!$F$281,\nIF(K14=\"D\",Profile!$F$281,\nIF(K14=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-3","M1","Indic","A",{"$f":"IFERROR(VLOOKUP(E15,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},{"$f":"+B15","v":"PI-3"},{"$f":"IFERROR(VLOOKUP(B15,Profile!A2:B246,2,FALSE),\"\")","v":"PI-3  Revenue outturn "},{"$f":"IF(I16=\"NR\",\"NR\",IF(I16=\"\",\"\",I16))","v":"B"},null,{"$f":"IF(K16=\"NR\",\"NR\",IF(K16=\"\",\"\",K16))","v":"B"},null,{"$f":"IF(M16=Profile!E251,Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IF(I15=\"NR\",1,IF(C15=\"M1\",IF(AVERAGE(N16)=MIN(N16),N16,MIN(N16)+0.5),AVERAGE(N16)))","v":3},3,{"$f":"IF(K15=\"NR\",1,IF(C15=\"M1\",IF(AVERAGE(P16)=MIN(P16),P16,MIN(P16)+0.5),AVERAGE(P16)))","v":3},3,{"$f":"IF(M15=MetaData!E9,\"N.C.\",\nIF(Q15>O15,\"+\",\nIF(Q15<O15,\"-\",\nIF(Q15=O15,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K15=\"D\",Profile!$F$276,\nIF(K15=\"D+\",Profile!$F$276,\nIF(K15=\"D*\",Profile!$F$276,\nIF(K15=\"C\",Profile!$F$277,\nIF(K15=\"C+\",Profile!$F$278,\nIF(K15=\"B\",Profile!$F$278,\nIF(K15=\"B+\",Profile!$F$279,\nIF(K15=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K15=\"A\",Profile!$F$280,\nIF(K15=\"B+\",Profile!$F$280,\nIF(K15=\"B\",Profile!$F$280,\nIF(K15=\"D+\",Profile!$F$281,\nIF(K15=\"D\",Profile!$F$281,\nIF(K15=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},1,0,0,1]
[{"$f":"H3","v":"Pefalia"},"PI-3 (i)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E16,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_3",{"$f":"IFERROR(VLOOKUP(B16,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Actual domestic revenue collection compared to domestic revenue estimates in the original, approved budget "},"B","Actual domestic revenues ranged between 94% and 112% of budgeted domestic revenues in fiscal 2016/17 and 2017/18. ","B","Performance remained unchanged, but there was a drop in domestic revenue collection in the last financial year.","Yes",{"$f":"(IF(TRIM(CLEAN(I16))=\"A\",4)+IF(TRIM(CLEAN(I16))=\"B+\",3.5)+IF(TRIM(CLEAN(I16))=\"B\",3)+IF(TRIM(CLEAN(I16))=\"C+\",2.5)+IF(TRIM(CLEAN(I16))=\"C\",2)+IF(TRIM(CLEAN(I16))=\"D+\",1.5)+IF(TRIM(CLEAN(I16))=\"D\",1)+IF(TRIM(CLEAN(I16))=\"NR\",1)+IF(TRIM(CLEAN(I16))=\"NU\",0))+IF(TRIM(CLEAN(I16))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K16))=\"A\",4)+IF(TRIM(CLEAN(K16))=\"B+\",3.5)+IF(TRIM(CLEAN(K16))=\"B\",3)+IF(TRIM(CLEAN(K16))=\"C+\",2.5)+IF(TRIM(CLEAN(K16))=\"C\",2)+IF(TRIM(CLEAN(K16))=\"D+\",1.5)+IF(TRIM(CLEAN(K16))=\"D\",1)+IF(TRIM(CLEAN(K16))=\"NR\",1)+IF(TRIM(CLEAN(K16))=\"NU\",0)+IF(TRIM(CLEAN(K16))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M19=Profile!$E$250,IF(Q19-O19<0,\"-\",IF(Q19-O19>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K16=\"D\",Profile!$F$276,\nIF(K16=\"D+\",Profile!$F$276,\nIF(K16=\"D*\",Profile!$F$276,\nIF(K16=\"C\",Profile!$F$277,\nIF(K16=\"C+\",Profile!$F$278,\nIF(K16=\"B\",Profile!$F$278,\nIF(K16=\"B+\",Profile!$F$279,\nIF(K16=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K16=\"A\",Profile!$F$280,\nIF(K16=\"B+\",Profile!$F$280,\nIF(K16=\"B\",Profile!$F$280,\nIF(K16=\"D+\",Profile!$F$281,\nIF(K16=\"D\",Profile!$F$281,\nIF(K16=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"PI-4","M1","Indic","A",{"$f":"IFERROR(VLOOKUP(E17,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},{"$f":"+B17","v":"PI-4"},{"$f":"IFERROR(VLOOKUP(B17,Profile!A2:B246,2,FALSE),\"\")","v":"PI-4  Budget classification "},{"$f":"IF(OR(I18=\"NR\",I19=\"NR\"),\"NR\",\nIF(AND(I18=\"NU\",I19=\"NU\"),\"NU\",\nIF(AND(OR(I18=\"NA\",I18=\"NU\"),OR(I19=\"NA\",I19=\"NU\")),\"NA\",\nIF(N17>3.65,\"A\",\nIF(N17>=3.25,\"B+\",\nIF(N17>2.65,\"B\",\nIF(N17>=2.25,\"C+\",\nIF(N17>1.75,\"C\",\nIF(N17>1.25,\"D+\",\nIF(AND(N17<=1.25,N17>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K18=\"NR\",K19=\"NR\"),\"NR\",\nIF(AND(K18=\"NU\",K19=\"NU\"),\"NU\",\nIF(AND(OR(K18=\"NA\",K18=\"NU\"),OR(K19=\"NA\",K19=\"NU\")),\"NA\",\nIF(P17>3.65,\"A\",\nIF(P17>=3.25,\"B+\",\nIF(P17>2.65,\"B\",\nIF(P17>=2.25,\"C+\",\nIF(P17>1.75,\"C\",\nIF(P17>1.25,\"D+\",\nIF(AND(P17<=1.25,P17>0),\"D\",\n\"\"\n))))))))))","v":"NR"},null,{"$f":"IF(OR(M18=Profile!E251,M19=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I18=\"NR\",I19=\"NR\"),1,IF(C17=\"M1\",IF(ROUND(AVERAGEIF(N18:N19,\">0\"),1)=ROUND(MIN(IF(N18:N19>0,N18:N19)),1),ROUND(AVERAGEIF(N18:N19,\">0\"),1),ROUND(MIN(IF(N18:N19>0,N18:N19)),1)+0.5),ROUND(AVERAGEIF(N18:N19,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K18=\"NR\",K19=\"NR\"),1,IF(C17=\"M1\",IF(ROUND(AVERAGEIF(P18:P19,\">0\"),1)=ROUND(MIN(IF(P18:P19>0,P18:P19)),1),ROUND(AVERAGEIF(P18:P19,\">0\"),1),ROUND(MIN(IF(P18:P19>0,P18:P19)),1)+0.5),ROUND(AVERAGEIF(P18:P19,\">0\"),1))),0)","v":1},4,{"$f":"IF(M17=MetaData!E11,\"N.C.\",\nIF(Q17>O17,\"+\",\nIF(Q17<O17,\"-\",\nIF(Q17=O17,\" =\",\n\"\"\n))))","v":"+"},{"$f":"IF(K17=\"D\",Profile!$F$276,\nIF(K17=\"D+\",Profile!$F$276,\nIF(K17=\"D*\",Profile!$F$276,\nIF(K17=\"C\",Profile!$F$277,\nIF(K17=\"C+\",Profile!$F$278,\nIF(K17=\"B\",Profile!$F$278,\nIF(K17=\"B+\",Profile!$F$279,\nIF(K17=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K17=\"A\",Profile!$F$280,\nIF(K17=\"B+\",Profile!$F$280,\nIF(K17=\"B\",Profile!$F$280,\nIF(K17=\"D+\",Profile!$F$281,\nIF(K17=\"D\",Profile!$F$281,\nIF(K17=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},"PI-4 (i)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E18,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_4",{"$f":"IFERROR(VLOOKUP(B18,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Stock of expenditure payment arrears(as a percentage of actual total expenditure for the corresponding fiscal year and any recent change in the stock "},"C","The stock of expenditure arrears represents around 50% of total expenditure over the last three fiscal years, but comprehensive information is not available.","NR","No comparison possible. Overdue payments to suppliers of more than one year are recorded as domestic debt.","No",{"$f":"IF(TRIM(CLEAN(I18))=\"A\",4)+IF(TRIM(CLEAN(I18))=\"B+\",3.5)+IF(TRIM(CLEAN(I18))=\"B\",3)+IF(TRIM(CLEAN(I18))=\"C+\",2.5)+IF(TRIM(CLEAN(I18))=\"C\",2)+IF(TRIM(CLEAN(I18))=\"D+\",1.5)+IF(TRIM(CLEAN(I18))=\"D\",1)+IF(TRIM(CLEAN(I18))=\"NR\",1)+IF(TRIM(CLEAN(I18))=\"NU\",0)+IF(TRIM(CLEAN(I18))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K18))=\"A\",4)+IF(TRIM(CLEAN(K18))=\"B+\",3.5)+IF(TRIM(CLEAN(K18))=\"B\",3)+IF(TRIM(CLEAN(K18))=\"C+\",2.5)+IF(TRIM(CLEAN(K18))=\"C\",2)+IF(TRIM(CLEAN(K18))=\"D+\",1.5)+IF(TRIM(CLEAN(K18))=\"D\",1)+IF(TRIM(CLEAN(K18))=\"NR\",1)+IF(TRIM(CLEAN(K18))=\"NU\",0)+IF(TRIM(CLEAN(K18))=\"NA\",0)","v":1},4,{"$f":"IFERROR(IF(M21=Profile!$E$250,IF(Q21-O21<0,\"-\",IF(Q21-O21>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K18=\"D\",Profile!$F$276,\nIF(K18=\"D+\",Profile!$F$276,\nIF(K18=\"D*\",Profile!$F$276,\nIF(K18=\"C\",Profile!$F$277,\nIF(K18=\"C+\",Profile!$F$278,\nIF(K18=\"B\",Profile!$F$278,\nIF(K18=\"B+\",Profile!$F$279,\nIF(K18=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K18=\"A\",Profile!$F$280,\nIF(K18=\"B+\",Profile!$F$280,\nIF(K18=\"B\",Profile!$F$280,\nIF(K18=\"D+\",Profile!$F$281,\nIF(K18=\"D\",Profile!$F$281,\nIF(K18=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-4 (ii)","M1","Comp","A",{"$f":"IFERROR(VLOOKUP(E19,Profile!A2:B246,2,FALSE),\"\")","v":"A  Credibility of public finance and budget"},"PI_4",{"$f":"IFERROR(VLOOKUP(B19,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Availability of data for monitoring the stock of expenditure payment arrears "},"B","Data on the stock of arrears are generated annually, but domestic arrears only concern those owed to suppliers.","NR","Performance unchanged. Accrual accounting has not yet been implemented, and IFMIS does not record supplier arrears arising from commitments made by MACs. However, the MACs make this information available to the Ministry of Finance at least once a year.","No",{"$f":"IF(TRIM(CLEAN(I19))=\"A\",4)+IF(TRIM(CLEAN(I19))=\"B+\",3.5)+IF(TRIM(CLEAN(I19))=\"B\",3)+IF(TRIM(CLEAN(I19))=\"C+\",2.5)+IF(TRIM(CLEAN(I19))=\"C\",2)+IF(TRIM(CLEAN(I19))=\"D+\",1.5)+IF(TRIM(CLEAN(I19))=\"D\",1)+IF(TRIM(CLEAN(I19))=\"NR\",1)+IF(TRIM(CLEAN(I19))=\"NU\",0)+IF(TRIM(CLEAN(I19))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K19))=\"A\",4)+IF(TRIM(CLEAN(K19))=\"B+\",3.5)+IF(TRIM(CLEAN(K19))=\"B\",3)+IF(TRIM(CLEAN(K19))=\"C+\",2.5)+IF(TRIM(CLEAN(K19))=\"C\",2)+IF(TRIM(CLEAN(K19))=\"D+\",1.5)+IF(TRIM(CLEAN(K19))=\"D\",1)+IF(TRIM(CLEAN(K19))=\"NR\",1)+IF(TRIM(CLEAN(K19))=\"NU\",0)+IF(TRIM(CLEAN(K19))=\"NA\",0)","v":1},4,{"$f":"IFERROR(IF(M22=Profile!$E$250,IF(Q22-O22<0,\"-\",IF(Q22-O22>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K19=\"D\",Profile!$F$276,\nIF(K19=\"D+\",Profile!$F$276,\nIF(K19=\"D*\",Profile!$F$276,\nIF(K19=\"C\",Profile!$F$277,\nIF(K19=\"C+\",Profile!$F$278,\nIF(K19=\"B\",Profile!$F$278,\nIF(K19=\"B+\",Profile!$F$279,\nIF(K19=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K19=\"A\",Profile!$F$280,\nIF(K19=\"B+\",Profile!$F$280,\nIF(K19=\"B\",Profile!$F$280,\nIF(K19=\"D+\",Profile!$F$281,\nIF(K19=\"D\",Profile!$F$281,\nIF(K19=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"B",null,"Pilar","B",{"$f":"IFERROR(VLOOKUP(E20,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},null,{"$f":"IFERROR(VLOOKUP(B20,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"IF(N20>3.65,\"A\",\nIF(N20>=3.25,\"B+\",\nIF(N20>2.65,\"B\",\nIF(N20>=2.25,\"C+\",\nIF(N20>1.75,\"C\",\nIF(N20>1.25,\"D+\",\nIF(AND(N20<=1.25,N20>0),\"D\",\n\"\"\n)))))))","v":"B"},null,{"$f":"IF(P20>3.65,\"A\",\nIF(P20>=3.25,\"B+\",\nIF(P20>2.65,\"B\",\nIF(P20>=2.25,\"C+\",\nIF(P20>1.75,\"C\",\nIF(P20>1.25,\"D+\",\nIF(AND(P20<=1.25,P20>0),\"D\",\n\"\"\n)))))))","v":"C"},null,{"$f":"IF(COUNTIFS(M21:M36,Profile!E250)=16,Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(IF(OR(I21=\"NR\",I23=\"NR\",I25=\"NR\",I28=\"NR\",I32=\"NR\",I35=\"NR\"),1,AVERAGEIFS(N21:N36,D21:D36,\"Indic\",N21:N36,\">0\")),0)","v":2.7},3,{"$f":"IFERROR(IF(OR(K21=\"NR\",K23=\"NR\",K25=\"NR\",K28=\"NR\",K32=\"NR\",K35=\"NR\"),1,AVERAGEIFS(P21:P36,D21:D36,\"Indic\",P21:P36,\">0\")),0)","v":2.2166666666666668},2,{"$f":"IF(M20=MetaData!E14,\"N.C.\",\nIF(Q20>O20,\"+\",\nIF(Q20<O20,\"-\",\nIF(Q20=O20,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K20=\"D\",Profile!$F$276,\nIF(K20=\"D+\",Profile!$F$276,\nIF(K20=\"D*\",Profile!$F$276,\nIF(K20=\"C\",Profile!$F$277,\nIF(K20=\"C+\",Profile!$F$278,\nIF(K20=\"B\",Profile!$F$278,\nIF(K20=\"B+\",Profile!$F$279,\nIF(K20=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K20=\"A\",Profile!$F$280,\nIF(K20=\"B+\",Profile!$F$280,\nIF(K20=\"B\",Profile!$F$280,\nIF(K20=\"D+\",Profile!$F$281,\nIF(K20=\"D\",Profile!$F$281,\nIF(K20=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"}]
[{"$f":"H3","v":"Pefalia"},"PI-5","M1","Indic","B",{"$f":"IFERROR(VLOOKUP(E21,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B21","v":"PI-5"},{"$f":"IFERROR(VLOOKUP(B21,Profile!A2:B246,2,FALSE),\"\")","v":"PI-5  Budget documentation "},{"$f":"IF(I22=\"NR\",\"NR\",IF(I22=\"\",\"\",I22))","v":"B"},null,{"$f":"IF(K22=\"NR\",\"NR\",IF(K22=\"\",\"\",K22))","v":"B"},null,{"$f":"IF(M22=Profile!E251,Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IF(I21=\"NR\",1,IF(C21=\"M1\",IF(AVERAGE(N22)=MIN(N22),N22,MIN(N22)+0.5),AVERAGE(N22)))","v":3},3,{"$f":"IF(K21=\"NR\",1,IF(C21=\"M1\",IF(AVERAGE(P22)=MIN(P22),P22,MIN(P22)+0.5),AVERAGE(P22)))","v":3},3,{"$f":"IF(M21=MetaData!E15,\"N.C.\",\nIF(Q21>O21,\"+\",\nIF(Q21<O21,\"-\",\nIF(Q21=O21,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K21=\"D\",Profile!$F$276,\nIF(K21=\"D+\",Profile!$F$276,\nIF(K21=\"D*\",Profile!$F$276,\nIF(K21=\"C\",Profile!$F$277,\nIF(K21=\"C+\",Profile!$F$278,\nIF(K21=\"B\",Profile!$F$278,\nIF(K21=\"B+\",Profile!$F$279,\nIF(K21=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K21=\"A\",Profile!$F$280,\nIF(K21=\"B+\",Profile!$F$280,\nIF(K21=\"B\",Profile!$F$280,\nIF(K21=\"D+\",Profile!$F$281,\nIF(K21=\"D\",Profile!$F$281,\nIF(K21=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},0,1,0,1]
[{"$f":"H3","v":"Pefalia"},"PI-5 (i)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E22,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_5",{"$f":"IFERROR(VLOOKUP(B22,Profile!A2:B246,2,FALSE),\"\")","v":"(i) The classification system used for formulation, execution and reporting of the central government's budget "},"B","Budget formulation and execution are based on an administrative, economic and functional classification (using at least the 10 main CFAP functions), using GFS/COFOG standards or a standard that can produce consistent documentation according to these standards. ","B","Performance unchanged. Classification is consistent with COFOG sub-functions. ","Yes",{"$f":"(IF(TRIM(CLEAN(I22))=\"A\",4)+IF(TRIM(CLEAN(I22))=\"B+\",3.5)+IF(TRIM(CLEAN(I22))=\"B\",3)+IF(TRIM(CLEAN(I22))=\"C+\",2.5)+IF(TRIM(CLEAN(I22))=\"C\",2)+IF(TRIM(CLEAN(I22))=\"D+\",1.5)+IF(TRIM(CLEAN(I22))=\"D\",1)+IF(TRIM(CLEAN(I22))=\"NR\",1)+IF(TRIM(CLEAN(I22))=\"NU\",0))+IF(TRIM(CLEAN(I22))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K22))=\"A\",4)+IF(TRIM(CLEAN(K22))=\"B+\",3.5)+IF(TRIM(CLEAN(K22))=\"B\",3)+IF(TRIM(CLEAN(K22))=\"C+\",2.5)+IF(TRIM(CLEAN(K22))=\"C\",2)+IF(TRIM(CLEAN(K22))=\"D+\",1.5)+IF(TRIM(CLEAN(K22))=\"D\",1)+IF(TRIM(CLEAN(K22))=\"NR\",1)+IF(TRIM(CLEAN(K22))=\"NU\",0)+IF(TRIM(CLEAN(K22))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M25=Profile!$E$250,IF(Q25-O25<0,\"-\",IF(Q25-O25>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K22=\"D\",Profile!$F$276,\nIF(K22=\"D+\",Profile!$F$276,\nIF(K22=\"D*\",Profile!$F$276,\nIF(K22=\"C\",Profile!$F$277,\nIF(K22=\"C+\",Profile!$F$278,\nIF(K22=\"B\",Profile!$F$278,\nIF(K22=\"B+\",Profile!$F$279,\nIF(K22=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K22=\"A\",Profile!$F$280,\nIF(K22=\"B+\",Profile!$F$280,\nIF(K22=\"B\",Profile!$F$280,\nIF(K22=\"D+\",Profile!$F$281,\nIF(K22=\"D\",Profile!$F$281,\nIF(K22=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"PI-6","M1","Indic","B",{"$f":"IFERROR(VLOOKUP(E23,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B23","v":"PI-6"},{"$f":"IFERROR(VLOOKUP(B23,Profile!A2:B246,2,FALSE),\"\")","v":"PI-6  Central government operations outside financial reports "},{"$f":"IF(I24=\"NR\",\"NR\",IF(I24=\"\",\"\",I24))","v":"A"},null,{"$f":"IF(K24=\"NR\",\"NR\",IF(K24=\"\",\"\",K24))","v":"A"},null,{"$f":"IF(M24=Profile!E251,Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IF(I23=\"NR\",1,IF(C23=\"M1\",IF(AVERAGE(N24)=MIN(N24),N24,MIN(N24)+0.5),AVERAGE(N24)))","v":4},4,{"$f":"IF(K23=\"NR\",1,IF(C23=\"M1\",IF(AVERAGE(P24)=MIN(P24),P24,MIN(P24)+0.5),AVERAGE(P24)))","v":4},4,{"$f":"IF(M23=MetaData!E17,\"N.C.\",\nIF(Q23>O23,\"+\",\nIF(Q23<O23,\"-\",\nIF(Q23=O23,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K23=\"D\",Profile!$F$276,\nIF(K23=\"D+\",Profile!$F$276,\nIF(K23=\"D*\",Profile!$F$276,\nIF(K23=\"C\",Profile!$F$277,\nIF(K23=\"C+\",Profile!$F$278,\nIF(K23=\"B\",Profile!$F$278,\nIF(K23=\"B+\",Profile!$F$279,\nIF(K23=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K23=\"A\",Profile!$F$280,\nIF(K23=\"B+\",Profile!$F$280,\nIF(K23=\"B\",Profile!$F$280,\nIF(K23=\"D+\",Profile!$F$281,\nIF(K23=\"D\",Profile!$F$281,\nIF(K23=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},0,1,0,1]
[{"$f":"H3","v":"Pefalia"},"PI-6 (i)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E24,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_6",{"$f":"IFERROR(VLOOKUP(B24,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Share of the  elements listed information in the budget documentation most recently issued by the central government(in order to count in the assessment, the full specification of the information benchmark must be met "},"A","Recent budget documentation meets seven of the nine required information criteria.","A","Performance unchanged. The 2020/2021 budget documentation fulfills 7 of the 9 elements. Elements not provided are financial assets and estimates of the budgetary impact of any major changes in revenue policy.","Yes",{"$f":"(IF(TRIM(CLEAN(I24))=\"A\",4)+IF(TRIM(CLEAN(I24))=\"B+\",3.5)+IF(TRIM(CLEAN(I24))=\"B\",3)+IF(TRIM(CLEAN(I24))=\"C+\",2.5)+IF(TRIM(CLEAN(I24))=\"C\",2)+IF(TRIM(CLEAN(I24))=\"D+\",1.5)+IF(TRIM(CLEAN(I24))=\"D\",1)+IF(TRIM(CLEAN(I24))=\"NR\",1)+IF(TRIM(CLEAN(I24))=\"NU\",0))+IF(TRIM(CLEAN(I24))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K24))=\"A\",4)+IF(TRIM(CLEAN(K24))=\"B+\",3.5)+IF(TRIM(CLEAN(K24))=\"B\",3)+IF(TRIM(CLEAN(K24))=\"C+\",2.5)+IF(TRIM(CLEAN(K24))=\"C\",2)+IF(TRIM(CLEAN(K24))=\"D+\",1.5)+IF(TRIM(CLEAN(K24))=\"D\",1)+IF(TRIM(CLEAN(K24))=\"NR\",1)+IF(TRIM(CLEAN(K24))=\"NU\",0)+IF(TRIM(CLEAN(K24))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M27=Profile!$E$250,IF(Q27-O27<0,\"-\",IF(Q27-O27>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K24=\"D\",Profile!$F$276,\nIF(K24=\"D+\",Profile!$F$276,\nIF(K24=\"D*\",Profile!$F$276,\nIF(K24=\"C\",Profile!$F$277,\nIF(K24=\"C+\",Profile!$F$278,\nIF(K24=\"B\",Profile!$F$278,\nIF(K24=\"B+\",Profile!$F$279,\nIF(K24=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K24=\"A\",Profile!$F$280,\nIF(K24=\"B+\",Profile!$F$280,\nIF(K24=\"B\",Profile!$F$280,\nIF(K24=\"D+\",Profile!$F$281,\nIF(K24=\"D\",Profile!$F$281,\nIF(K24=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"PI-7","M1","Indic","B",{"$f":"IFERROR(VLOOKUP(E25,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B25","v":"PI-7"},{"$f":"IFERROR(VLOOKUP(B25,Profile!A2:B246,2,FALSE),\"\")","v":"PI-7  Transfers to subnational governments "},{"$f":"IF(OR(I26=\"NR\",I27=\"NR\"),\"NR\",\nIF(AND(I26=\"NU\",I27=\"NU\"),\"NU\",\nIF(AND(OR(I26=\"NA\",I26=\"NU\"),OR(I27=\"NA\",I27=\"NU\")),\"NA\",\nIF(N25>3.65,\"A\",\nIF(N25>=3.25,\"B+\",\nIF(N25>2.65,\"B\",\nIF(N25>=2.25,\"C+\",\nIF(N25>1.75,\"C\",\nIF(N25>1.25,\"D+\",\nIF(AND(N25<=1.25,N25>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K26=\"NR\",K27=\"NR\"),\"NR\",\nIF(AND(K26=\"NU\",K27=\"NU\"),\"NU\",\nIF(AND(OR(K26=\"NA\",K26=\"NU\"),OR(K27=\"NA\",K27=\"NU\")),\"NA\",\nIF(P25>3.65,\"A\",\nIF(P25>=3.25,\"B+\",\nIF(P25>2.65,\"B\",\nIF(P25>=2.25,\"C+\",\nIF(P25>1.75,\"C\",\nIF(P25>1.25,\"D+\",\nIF(AND(P25<=1.25,P25>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(M26=Profile!E251,M27=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I26=\"NR\",I27=\"NR\"),1,IF(C25=\"M1\",IF(ROUND(AVERAGEIF(N26:N27,\">0\"),1)=ROUND(MIN(IF(N26:N27>0,N26:N27)),1),ROUND(AVERAGEIF(N26:N27,\">0\"),1),ROUND(MIN(IF(N26:N27>0,N26:N27)),1)+0.5),ROUND(AVERAGEIF(N26:N27,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K26=\"NR\",K27=\"NR\"),1,IF(C25=\"M1\",IF(ROUND(AVERAGEIF(P26:P27,\">0\"),1)=ROUND(MIN(IF(P26:P27>0,P26:P27)),1),ROUND(AVERAGEIF(P26:P27,\">0\"),1),ROUND(MIN(IF(P26:P27>0,P26:P27)),1)+0.5),ROUND(AVERAGEIF(P26:P27,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M25=MetaData!E19,\"N.C.\",\nIF(Q25>O25,\"+\",\nIF(Q25<O25,\"-\",\nIF(Q25=O25,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K25=\"D\",Profile!$F$276,\nIF(K25=\"D+\",Profile!$F$276,\nIF(K25=\"D*\",Profile!$F$276,\nIF(K25=\"C\",Profile!$F$277,\nIF(K25=\"C+\",Profile!$F$278,\nIF(K25=\"B\",Profile!$F$278,\nIF(K25=\"B+\",Profile!$F$279,\nIF(K25=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K25=\"A\",Profile!$F$280,\nIF(K25=\"B+\",Profile!$F$280,\nIF(K25=\"B\",Profile!$F$280,\nIF(K25=\"D+\",Profile!$F$281,\nIF(K25=\"D\",Profile!$F$281,\nIF(K25=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},1,1,0,2]
[{"$f":"H3","v":"Pefalia"},"PI-7 (i)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E26,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_7",{"$f":"IFERROR(VLOOKUP(B26,Profile!A2:B246,2,FALSE),\"\")","v":"(i) The level of extra-budgetary expenditure(other than donor funded projects which is unreported ie not included in fiscal reports  "},"B","The level of undeclared extra-budgetary expenditure (other than donor-funded projects) represents 1-5% of total expenditure. ","B","No change in performance, most of the amount of unreported CG operations comes from external funding. It has not been possible to establish precisely the amounts of off-budget expenditure financed by national resources, but these are mainly cash advances for daily substance allowances. The total amount is between 1% and 5% of total expenditure itself.","Yes",{"$f":"IF(TRIM(CLEAN(I26))=\"A\",4)+IF(TRIM(CLEAN(I26))=\"B+\",3.5)+IF(TRIM(CLEAN(I26))=\"B\",3)+IF(TRIM(CLEAN(I26))=\"C+\",2.5)+IF(TRIM(CLEAN(I26))=\"C\",2)+IF(TRIM(CLEAN(I26))=\"D+\",1.5)+IF(TRIM(CLEAN(I26))=\"D\",1)+IF(TRIM(CLEAN(I26))=\"NR\",1)+IF(TRIM(CLEAN(I26))=\"NU\",0)+IF(TRIM(CLEAN(I26))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K26))=\"A\",4)+IF(TRIM(CLEAN(K26))=\"B+\",3.5)+IF(TRIM(CLEAN(K26))=\"B\",3)+IF(TRIM(CLEAN(K26))=\"C+\",2.5)+IF(TRIM(CLEAN(K26))=\"C\",2)+IF(TRIM(CLEAN(K26))=\"D+\",1.5)+IF(TRIM(CLEAN(K26))=\"D\",1)+IF(TRIM(CLEAN(K26))=\"NR\",1)+IF(TRIM(CLEAN(K26))=\"NU\",0)+IF(TRIM(CLEAN(K26))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M29=Profile!$E$250,IF(Q29-O29<0,\"-\",IF(Q29-O29>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K26=\"D\",Profile!$F$276,\nIF(K26=\"D+\",Profile!$F$276,\nIF(K26=\"D*\",Profile!$F$276,\nIF(K26=\"C\",Profile!$F$277,\nIF(K26=\"C+\",Profile!$F$278,\nIF(K26=\"B\",Profile!$F$278,\nIF(K26=\"B+\",Profile!$F$279,\nIF(K26=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K26=\"A\",Profile!$F$280,\nIF(K26=\"B+\",Profile!$F$280,\nIF(K26=\"B\",Profile!$F$280,\nIF(K26=\"D+\",Profile!$F$281,\nIF(K26=\"D\",Profile!$F$281,\nIF(K26=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-7 (ii)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E27,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_7",{"$f":"IFERROR(VLOOKUP(B27,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Income/expenditure information on donor-funded projects which is included in fiscal reports "},"D","Most donor-funded expenses are declared. However, they are not included in the financial statements of the consolidated fund account.","D","Performance unchanged. Information on disbursements for externally-funded projects can be provided by UPFM, but actual expenditure is not included in the AFS.","Yes",{"$f":"IF(TRIM(CLEAN(I27))=\"A\",4)+IF(TRIM(CLEAN(I27))=\"B+\",3.5)+IF(TRIM(CLEAN(I27))=\"B\",3)+IF(TRIM(CLEAN(I27))=\"C+\",2.5)+IF(TRIM(CLEAN(I27))=\"C\",2)+IF(TRIM(CLEAN(I27))=\"D+\",1.5)+IF(TRIM(CLEAN(I27))=\"D\",1)+IF(TRIM(CLEAN(I27))=\"NR\",1)+IF(TRIM(CLEAN(I27))=\"NU\",0)+IF(TRIM(CLEAN(I27))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K27))=\"A\",4)+IF(TRIM(CLEAN(K27))=\"B+\",3.5)+IF(TRIM(CLEAN(K27))=\"B\",3)+IF(TRIM(CLEAN(K27))=\"C+\",2.5)+IF(TRIM(CLEAN(K27))=\"C\",2)+IF(TRIM(CLEAN(K27))=\"D+\",1.5)+IF(TRIM(CLEAN(K27))=\"D\",1)+IF(TRIM(CLEAN(K27))=\"NR\",1)+IF(TRIM(CLEAN(K27))=\"NU\",0)+IF(TRIM(CLEAN(K27))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M30=Profile!$E$250,IF(Q30-O30<0,\"-\",IF(Q30-O30>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K27=\"D\",Profile!$F$276,\nIF(K27=\"D+\",Profile!$F$276,\nIF(K27=\"D*\",Profile!$F$276,\nIF(K27=\"C\",Profile!$F$277,\nIF(K27=\"C+\",Profile!$F$278,\nIF(K27=\"B\",Profile!$F$278,\nIF(K27=\"B+\",Profile!$F$279,\nIF(K27=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K27=\"A\",Profile!$F$280,\nIF(K27=\"B+\",Profile!$F$280,\nIF(K27=\"B\",Profile!$F$280,\nIF(K27=\"D+\",Profile!$F$281,\nIF(K27=\"D\",Profile!$F$281,\nIF(K27=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-8","M2","Indic","B",{"$f":"IFERROR(VLOOKUP(E28,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B28","v":"PI-8"},{"$f":"IFERROR(VLOOKUP(B28,Profile!A2:B246,2,FALSE),\"\")","v":"PI-8  Performance information for service delivery "},{"$f":"IF(OR(I29=\"NR\",I30=\"NR\",I31=\"NR\"),\"NR\",\nIF(AND(I29=\"NU\",I30=\"NU\",I31=\"NU\"),\"NU\",\nIF(AND(OR(I29=\"NA\",I29=\"NU\"),OR(I30=\"NA\",I30=\"NU\"),OR(I31=\"NA\",I31=\"NU\")),\"NA\",\nIF(N28>3.65,\"A\",\nIF(N28>=3.25,\"B+\",\nIF(N28>2.65,\"B\",\nIF(N28>=2.25,\"C+\",\nIF(N28>1.75,\"C\",\nIF(N28>1.25,\"D+\",\nIF(AND(N28<=1.25,N28>0),\"D\",\n\"\"\n))))))))))","v":"NA"},null,{"$f":"IF(OR(K29=\"NR\",K30=\"NR\",K31=\"NR\"),\"NR\",\nIF(AND(K29=\"NU\",K30=\"NU\",K31=\"NU\"),\"NU\",\nIF(AND(OR(K29=\"NA\",K29=\"NU\"),OR(K30=\"NA\",K30=\"NU\"),OR(K31=\"NA\",K31=\"NU\")),\"NA\",\nIF(P28>3.65,\"A\",\nIF(P28>=3.25,\"B+\",\nIF(P28>2.65,\"B\",\nIF(P28>=2.25,\"C+\",\nIF(P28>1.75,\"C\",\nIF(P28>1.25,\"D+\",\nIF(AND(P28<=1.25,P28>0),\"D\",\nIF(AND(K29=\"NA\",K30=\"NA\",K31=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M29=Profile!E251,M30=Profile!E251,M31=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I29=\"NR\",I30=\"NR\",I31=\"NR\"),1,IF(C28=\"M1\",IF(ROUND(AVERAGEIF(N29:N31,\">0\"),1)=ROUND(MIN(IF(N29:N31>0,N29:N31)),1),ROUND(AVERAGEIF(N29:N31,\">0\"),1),ROUND(MIN(IF(N29:N31>0,N29:N31)),1)+0.5),ROUND(AVERAGEIF(N29:N31,\">0\"),1))),0)","v":0},0,{"$f":"IFERROR(IF(OR(K29=\"NR\",K30=\"NR\",K31=\"NR\"),1,IF(C28=\"M1\",IF(ROUND(AVERAGEIF(P29:P31,\">0\"),1)=ROUND(MIN(IF(P29:P31>0,P29:P31)),1),ROUND(AVERAGEIF(P29:P31,\">0\"),1),ROUND(MIN(IF(P29:P31>0,P29:P31)),1)+0.5),ROUND(AVERAGEIF(P29:P31,\">0\"),1))),0)","v":1.3},1.5,{"$f":"IF(M28=Profile!E2502,\"N.C.\",\nIF(Q28>O28,\"+\",\nIF(Q28<O28,\"-\",\nIF(Q28=O28,\" =\",\n\"\"\n))))","v":"+"},{"$f":"IF(K28=\"D\",Profile!$F$276,\nIF(K28=\"D+\",Profile!$F$276,\nIF(K28=\"D*\",Profile!$F$276,\nIF(K28=\"C\",Profile!$F$277,\nIF(K28=\"C+\",Profile!$F$278,\nIF(K28=\"B\",Profile!$F$278,\nIF(K28=\"B+\",Profile!$F$279,\nIF(K28=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K28=\"A\",Profile!$F$280,\nIF(K28=\"B+\",Profile!$F$280,\nIF(K28=\"B\",Profile!$F$280,\nIF(K28=\"D+\",Profile!$F$281,\nIF(K28=\"D\",Profile!$F$281,\nIF(K28=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-8 (i)","M2","Comp","B",{"$f":"IFERROR(VLOOKUP(E29,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_8",{"$f":"IFERROR(VLOOKUP(B29,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Transparent and rules based systems in the horizontal allocation among SN governments of unconditional and conditional transfers from central government(both budgeted and actual allocations; "},"NA","The horizontal allocation of these transfers is not determined by transparent, rules-based systems.","D","This component should have been noted in 2016. The County Development Fund (CDF) was introduced in 2006 as a means of supporting locally-led development projects in counties. This was done without taking into account factors such as population, county size, socio_economic needs, etc.","No",{"$f":"IF(TRIM(CLEAN(I29))=\"A\",4)+IF(TRIM(CLEAN(I29))=\"B+\",3.5)+IF(TRIM(CLEAN(I29))=\"B\",3)+IF(TRIM(CLEAN(I29))=\"C+\",2.5)+IF(TRIM(CLEAN(I29))=\"C\",2)+IF(TRIM(CLEAN(I29))=\"D+\",1.5)+IF(TRIM(CLEAN(I29))=\"D\",1)+IF(TRIM(CLEAN(I29))=\"NR\",1)+IF(TRIM(CLEAN(I29))=\"NU\",0)+IF(TRIM(CLEAN(I29))=\"NA\",0)","v":0},0,{"$f":"IF(TRIM(CLEAN(K29))=\"A\",4)+IF(TRIM(CLEAN(K29))=\"B+\",3.5)+IF(TRIM(CLEAN(K29))=\"B\",3)+IF(TRIM(CLEAN(K29))=\"C+\",2.5)+IF(TRIM(CLEAN(K29))=\"C\",2)+IF(TRIM(CLEAN(K29))=\"D+\",1.5)+IF(TRIM(CLEAN(K29))=\"D\",1)+IF(TRIM(CLEAN(K29))=\"NR\",1)+IF(TRIM(CLEAN(K29))=\"NU\",0)+IF(TRIM(CLEAN(K29))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M32=Profile!$E$250,IF(Q32-O32<0,\"-\",IF(Q32-O32>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K29=\"D\",Profile!$F$276,\nIF(K29=\"D+\",Profile!$F$276,\nIF(K29=\"D*\",Profile!$F$276,\nIF(K29=\"C\",Profile!$F$277,\nIF(K29=\"C+\",Profile!$F$278,\nIF(K29=\"B\",Profile!$F$278,\nIF(K29=\"B+\",Profile!$F$279,\nIF(K29=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K29=\"A\",Profile!$F$280,\nIF(K29=\"B+\",Profile!$F$280,\nIF(K29=\"B\",Profile!$F$280,\nIF(K29=\"D+\",Profile!$F$281,\nIF(K29=\"D\",Profile!$F$281,\nIF(K29=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-8 (ii)","M2","Comp","B",{"$f":"IFERROR(VLOOKUP(E30,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_8",{"$f":"IFERROR(VLOOKUP(B30,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Timeliness of reliable information to SN governments on their allocations from central government for the coming year; "},"NA","Sub-national governments receive annual transfers to sub-national governments at least when the draft budget is published on the Ministry of Finance website, which was before the start of the fiscal year for the last fiscal year.","C","The component should have been rated in 2016. ","No",{"$f":"IF(TRIM(CLEAN(I30))=\"A\",4)+IF(TRIM(CLEAN(I30))=\"B+\",3.5)+IF(TRIM(CLEAN(I30))=\"B\",3)+IF(TRIM(CLEAN(I30))=\"C+\",2.5)+IF(TRIM(CLEAN(I30))=\"C\",2)+IF(TRIM(CLEAN(I30))=\"D+\",1.5)+IF(TRIM(CLEAN(I30))=\"D\",1)+IF(TRIM(CLEAN(I30))=\"NR\",1)+IF(TRIM(CLEAN(I30))=\"NU\",0)+IF(TRIM(CLEAN(I30))=\"NA\",0)","v":0},0,{"$f":"IF(TRIM(CLEAN(K30))=\"A\",4)+IF(TRIM(CLEAN(K30))=\"B+\",3.5)+IF(TRIM(CLEAN(K30))=\"B\",3)+IF(TRIM(CLEAN(K30))=\"C+\",2.5)+IF(TRIM(CLEAN(K30))=\"C\",2)+IF(TRIM(CLEAN(K30))=\"D+\",1.5)+IF(TRIM(CLEAN(K30))=\"D\",1)+IF(TRIM(CLEAN(K30))=\"NR\",1)+IF(TRIM(CLEAN(K30))=\"NU\",0)+IF(TRIM(CLEAN(K30))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M33=Profile!$E$250,IF(Q33-O33<0,\"-\",IF(Q33-O33>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K30=\"D\",Profile!$F$276,\nIF(K30=\"D+\",Profile!$F$276,\nIF(K30=\"D*\",Profile!$F$276,\nIF(K30=\"C\",Profile!$F$277,\nIF(K30=\"C+\",Profile!$F$278,\nIF(K30=\"B\",Profile!$F$278,\nIF(K30=\"B+\",Profile!$F$279,\nIF(K30=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K30=\"A\",Profile!$F$280,\nIF(K30=\"B+\",Profile!$F$280,\nIF(K30=\"B\",Profile!$F$280,\nIF(K30=\"D+\",Profile!$F$281,\nIF(K30=\"D\",Profile!$F$281,\nIF(K30=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-8 (iii)","M2","Comp","B",{"$f":"IFERROR(VLOOKUP(E31,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_8",{"$f":"IFERROR(VLOOKUP(B31,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Extent to which consolidated fiscal data(at least on revenue and expenditure is collected and reported for general government according to sectoral categories "},"NA","Most reports on the financial situation and performance of sub-national governments are not published, and no consolidation is carried out by the government.","D","The component should have been rated in 2016. ","No",{"$f":"IF(TRIM(CLEAN(I31))=\"A\",4)+IF(TRIM(CLEAN(I31))=\"B+\",3.5)+IF(TRIM(CLEAN(I31))=\"B\",3)+IF(TRIM(CLEAN(I31))=\"C+\",2.5)+IF(TRIM(CLEAN(I31))=\"C\",2)+IF(TRIM(CLEAN(I31))=\"D+\",1.5)+IF(TRIM(CLEAN(I31))=\"D\",1)+IF(TRIM(CLEAN(I31))=\"NR\",1)+IF(TRIM(CLEAN(I31))=\"NU\",0)+IF(TRIM(CLEAN(I31))=\"NA\",0)","v":0},0,{"$f":"IF(TRIM(CLEAN(K31))=\"A\",4)+IF(TRIM(CLEAN(K31))=\"B+\",3.5)+IF(TRIM(CLEAN(K31))=\"B\",3)+IF(TRIM(CLEAN(K31))=\"C+\",2.5)+IF(TRIM(CLEAN(K31))=\"C\",2)+IF(TRIM(CLEAN(K31))=\"D+\",1.5)+IF(TRIM(CLEAN(K31))=\"D\",1)+IF(TRIM(CLEAN(K31))=\"NR\",1)+IF(TRIM(CLEAN(K31))=\"NU\",0)+IF(TRIM(CLEAN(K31))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M34=Profile!$E$250,IF(Q34-O34<0,\"-\",IF(Q34-O34>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K31=\"D\",Profile!$F$276,\nIF(K31=\"D+\",Profile!$F$276,\nIF(K31=\"D*\",Profile!$F$276,\nIF(K31=\"C\",Profile!$F$277,\nIF(K31=\"C+\",Profile!$F$278,\nIF(K31=\"B\",Profile!$F$278,\nIF(K31=\"B+\",Profile!$F$279,\nIF(K31=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K31=\"A\",Profile!$F$280,\nIF(K31=\"B+\",Profile!$F$280,\nIF(K31=\"B\",Profile!$F$280,\nIF(K31=\"D+\",Profile!$F$281,\nIF(K31=\"D\",Profile!$F$281,\nIF(K31=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-9","M1","Indic","B",{"$f":"IFERROR(VLOOKUP(E32,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B32","v":"PI-9"},{"$f":"IFERROR(VLOOKUP(B32,Profile!A2:B246,2,FALSE),\"\")","v":"PI-9  Public access to fiscal information "},{"$f":"IF(OR(I33=\"NR\",I34=\"NR\"),\"NR\",\nIF(AND(I33=\"NU\",I34=\"NU\"),\"NU\",\nIF(AND(OR(I33=\"NA\",I33=\"NU\"),OR(I34=\"NA\",I34=\"NU\")),\"NA\",\nIF(N32>3.65,\"A\",\nIF(N32>=3.25,\"B+\",\nIF(N32>2.65,\"B\",\nIF(N32>=2.25,\"C+\",\nIF(N32>1.75,\"C\",\nIF(N32>1.25,\"D+\",\nIF(AND(N32<=1.25,N32>0),\"D\",\n\"\"\n))))))))))","v":"C"},null,{"$f":"IF(OR(K33=\"NR\",K34=\"NR\"),\"NR\",\nIF(AND(K33=\"NU\",K34=\"NU\"),\"NU\",\nIF(AND(OR(K33=\"NA\",K33=\"NU\"),OR(K34=\"NA\",K34=\"NU\")),\"NA\",\nIF(P32>3.65,\"A\",\nIF(P32>=3.25,\"B+\",\nIF(P32>2.65,\"B\",\nIF(P32>=2.25,\"C+\",\nIF(P32>1.75,\"C\",\nIF(P32>1.25,\"D+\",\nIF(AND(P32<=1.25,P32>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(M33=Profile!E251,M34=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I33=\"NR\",I34=\"NR\"),1,IF(C32=\"M1\",IF(ROUND(AVERAGEIF(N33:N34,\">0\"),1)=ROUND(MIN(IF(N33:N34>0,N33:N34)),1),ROUND(AVERAGEIF(N33:N34,\">0\"),1),ROUND(MIN(IF(N33:N34>0,N33:N34)),1)+0.5),ROUND(AVERAGEIF(N33:N34,\">0\"),1))),0)","v":2},2,{"$f":"IFERROR(IF(OR(K33=\"NR\",K34=\"NR\"),1,IF(C32=\"M1\",IF(ROUND(AVERAGEIF(P33:P34,\">0\"),1)=ROUND(MIN(IF(P33:P34>0,P33:P34)),1),ROUND(AVERAGEIF(P33:P34,\">0\"),1),ROUND(MIN(IF(P33:P34>0,P33:P34)),1)+0.5),ROUND(AVERAGEIF(P33:P34,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M32=Profile!E2506,\"N.C.\",\nIF(Q32>O32,\"+\",\nIF(Q32<O32,\"-\",\nIF(Q32=O32,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K32=\"D\",Profile!$F$276,\nIF(K32=\"D+\",Profile!$F$276,\nIF(K32=\"D*\",Profile!$F$276,\nIF(K32=\"C\",Profile!$F$277,\nIF(K32=\"C+\",Profile!$F$278,\nIF(K32=\"B\",Profile!$F$278,\nIF(K32=\"B+\",Profile!$F$279,\nIF(K32=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K32=\"A\",Profile!$F$280,\nIF(K32=\"B+\",Profile!$F$280,\nIF(K32=\"B\",Profile!$F$280,\nIF(K32=\"D+\",Profile!$F$281,\nIF(K32=\"D\",Profile!$F$281,\nIF(K32=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},1,0,0,2]
[{"$f":"H3","v":"Pefalia"},"PI-9 (i)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E33,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_9",{"$f":"IFERROR(VLOOKUP(B33,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Extent of central government monitoring of AGAs and PEs  "},"C","Most major AGMs/SOEs submit fiscal reports to the government at least once a year, but these are not unaudited. A consolidated overview is appended to the budget proposal.","C","Performance has improved because a consolidated overview is now appended to the budget proposal, but the score is unchanged because the accounts are still not audited. ","Yes",{"$f":"IF(TRIM(CLEAN(I33))=\"A\",4)+IF(TRIM(CLEAN(I33))=\"B+\",3.5)+IF(TRIM(CLEAN(I33))=\"B\",3)+IF(TRIM(CLEAN(I33))=\"C+\",2.5)+IF(TRIM(CLEAN(I33))=\"C\",2)+IF(TRIM(CLEAN(I33))=\"D+\",1.5)+IF(TRIM(CLEAN(I33))=\"D\",1)+IF(TRIM(CLEAN(I33))=\"NR\",1)+IF(TRIM(CLEAN(I33))=\"NU\",0)+IF(TRIM(CLEAN(I33))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K33))=\"A\",4)+IF(TRIM(CLEAN(K33))=\"B+\",3.5)+IF(TRIM(CLEAN(K33))=\"B\",3)+IF(TRIM(CLEAN(K33))=\"C+\",2.5)+IF(TRIM(CLEAN(K33))=\"C\",2)+IF(TRIM(CLEAN(K33))=\"D+\",1.5)+IF(TRIM(CLEAN(K33))=\"D\",1)+IF(TRIM(CLEAN(K33))=\"NR\",1)+IF(TRIM(CLEAN(K33))=\"NU\",0)+IF(TRIM(CLEAN(K33))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M36=Profile!$E$250,IF(Q36-O36<0,\"-\",IF(Q36-O36>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K33=\"D\",Profile!$F$276,\nIF(K33=\"D+\",Profile!$F$276,\nIF(K33=\"D*\",Profile!$F$276,\nIF(K33=\"C\",Profile!$F$277,\nIF(K33=\"C+\",Profile!$F$278,\nIF(K33=\"B\",Profile!$F$278,\nIF(K33=\"B+\",Profile!$F$279,\nIF(K33=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K33=\"A\",Profile!$F$280,\nIF(K33=\"B+\",Profile!$F$280,\nIF(K33=\"B\",Profile!$F$280,\nIF(K33=\"D+\",Profile!$F$281,\nIF(K33=\"D\",Profile!$F$281,\nIF(K33=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-9 (ii)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E34,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_9",{"$f":"IFERROR(VLOOKUP(B34,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Extent of central government monitoring of SN governments' fiscal position "},"NA","Most reports on the financial situation and performance of sub-national governments do not produce or publish PPS.","D","The County Development Fund (CDF) was introduced in 2006 as a means of supporting locally-led development projects in the counties. The decentralization and local governance policy was launched in 2012.","No",{"$f":"IF(TRIM(CLEAN(I34))=\"A\",4)+IF(TRIM(CLEAN(I34))=\"B+\",3.5)+IF(TRIM(CLEAN(I34))=\"B\",3)+IF(TRIM(CLEAN(I34))=\"C+\",2.5)+IF(TRIM(CLEAN(I34))=\"C\",2)+IF(TRIM(CLEAN(I34))=\"D+\",1.5)+IF(TRIM(CLEAN(I34))=\"D\",1)+IF(TRIM(CLEAN(I34))=\"NR\",1)+IF(TRIM(CLEAN(I34))=\"NU\",0)+IF(TRIM(CLEAN(I34))=\"NA\",0)","v":0},0,{"$f":"IF(TRIM(CLEAN(K34))=\"A\",4)+IF(TRIM(CLEAN(K34))=\"B+\",3.5)+IF(TRIM(CLEAN(K34))=\"B\",3)+IF(TRIM(CLEAN(K34))=\"C+\",2.5)+IF(TRIM(CLEAN(K34))=\"C\",2)+IF(TRIM(CLEAN(K34))=\"D+\",1.5)+IF(TRIM(CLEAN(K34))=\"D\",1)+IF(TRIM(CLEAN(K34))=\"NR\",1)+IF(TRIM(CLEAN(K34))=\"NU\",0)+IF(TRIM(CLEAN(K34))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M37=Profile!$E$250,IF(Q37-O37<0,\"-\",IF(Q37-O37>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K34=\"D\",Profile!$F$276,\nIF(K34=\"D+\",Profile!$F$276,\nIF(K34=\"D*\",Profile!$F$276,\nIF(K34=\"C\",Profile!$F$277,\nIF(K34=\"C+\",Profile!$F$278,\nIF(K34=\"B\",Profile!$F$278,\nIF(K34=\"B+\",Profile!$F$279,\nIF(K34=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K34=\"A\",Profile!$F$280,\nIF(K34=\"B+\",Profile!$F$280,\nIF(K34=\"B\",Profile!$F$280,\nIF(K34=\"D+\",Profile!$F$281,\nIF(K34=\"D\",Profile!$F$281,\nIF(K34=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-10","M1","Indic","B",{"$f":"IFERROR(VLOOKUP(E35,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},{"$f":"+B35","v":"PI-10"},{"$f":"IFERROR(VLOOKUP(B35,Profile!A2:B246,2,FALSE),\"\")","v":"PI-10  Fiscal risk reporting "},{"$f":"IF(I36=\"NR\",\"NR\",IF(I36=\"\",\"\",I36))","v":"B"},null,{"$f":"IF(K36=\"NR\",\"NR\",IF(K36=\"\",\"\",K36))","v":"C"},null,{"$f":"IF(OR(M36=Profile!E251,M38=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IF(I35=\"NR\",1,IF(C35=\"M1\",IF(AVERAGE(N36)=MIN(N36),N36,MIN(N36)+0.5),AVERAGE(N36)))","v":3},3,{"$f":"IF(K35=\"NR\",1,IF(C35=\"M1\",IF(AVERAGE(P36)=MIN(P36),P36,MIN(P36)+0.5),AVERAGE(P36)))","v":2},2,{"$f":"IF(M35=Profile!E2509,\"N.C.\",\nIF(Q35>O35,\"+\",\nIF(Q35<O35,\"-\",\nIF(Q35=O35,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K35=\"D\",Profile!$F$276,\nIF(K35=\"D+\",Profile!$F$276,\nIF(K35=\"D*\",Profile!$F$276,\nIF(K35=\"C\",Profile!$F$277,\nIF(K35=\"C+\",Profile!$F$278,\nIF(K35=\"B\",Profile!$F$278,\nIF(K35=\"B+\",Profile!$F$279,\nIF(K35=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K35=\"A\",Profile!$F$280,\nIF(K35=\"B+\",Profile!$F$280,\nIF(K35=\"B\",Profile!$F$280,\nIF(K35=\"D+\",Profile!$F$281,\nIF(K35=\"D\",Profile!$F$281,\nIF(K35=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,0,1,1]
[{"$f":"H3","v":"Pefalia"},"PI-10 (i)","M1","Comp","B",{"$f":"IFERROR(VLOOKUP(E36,Profile!A2:B246,2,FALSE),\"\")","v":"B  Completeness and transparency"},"PI_10",{"$f":"IFERROR(VLOOKUP(B36,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Share of the  elements listed in Public access to key fiscal information"},"B","The government makes only one of the 6 types of information listed available to the public: (3) The year-end financial statements are published within 6 months (but the audit is not yet complete). However, (1) the Citizen's Guide for the 2018_2019 financial year was not published until June 27, 2019, and the Citizen's Guide for the 2019_2020 financial year has not been published. Criterion (1) has not been met. (2) In-year performance reports are available on the Ministry of Finance website, but not within one month of the end of the period. (5) Contract awards in excess of USD 100,000 are published annually, but not quarterly.","C","Not comparable, but performance may have declined. (1) The annual budget documentation was not published on the budget portal of the Ministry of Finance website at the time it was submitted to the Legislative Assembly, but at a later date. (4) External audit reports were not available within 6 months of the end of the audit.","No",{"$f":"(IF(TRIM(CLEAN(I36))=\"A\",4)+IF(TRIM(CLEAN(I36))=\"B+\",3.5)+IF(TRIM(CLEAN(I36))=\"B\",3)+IF(TRIM(CLEAN(I36))=\"C+\",2.5)+IF(TRIM(CLEAN(I36))=\"C\",2)+IF(TRIM(CLEAN(I36))=\"D+\",1.5)+IF(TRIM(CLEAN(I36))=\"D\",1)+IF(TRIM(CLEAN(I36))=\"NR\",1)+IF(TRIM(CLEAN(I36))=\"NU\",0))+IF(TRIM(CLEAN(I36))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K36))=\"A\",4)+IF(TRIM(CLEAN(K36))=\"B+\",3.5)+IF(TRIM(CLEAN(K36))=\"B\",3)+IF(TRIM(CLEAN(K36))=\"C+\",2.5)+IF(TRIM(CLEAN(K36))=\"C\",2)+IF(TRIM(CLEAN(K36))=\"D+\",1.5)+IF(TRIM(CLEAN(K36))=\"D\",1)+IF(TRIM(CLEAN(K36))=\"NR\",1)+IF(TRIM(CLEAN(K36))=\"NU\",0)+IF(TRIM(CLEAN(K36))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M39=Profile!$E$250,IF(Q39-O39<0,\"-\",IF(Q39-O39>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K36=\"D\",Profile!$F$276,\nIF(K36=\"D+\",Profile!$F$276,\nIF(K36=\"D*\",Profile!$F$276,\nIF(K36=\"C\",Profile!$F$277,\nIF(K36=\"C+\",Profile!$F$278,\nIF(K36=\"B\",Profile!$F$278,\nIF(K36=\"B+\",Profile!$F$279,\nIF(K36=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K36=\"A\",Profile!$F$280,\nIF(K36=\"B+\",Profile!$F$280,\nIF(K36=\"B\",Profile!$F$280,\nIF(K36=\"D+\",Profile!$F$281,\nIF(K36=\"D\",Profile!$F$281,\nIF(K36=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"C (i)",null,"Pilar","C(i)",{"$f":"IFERROR(VLOOKUP(E37,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},null,{"$f":"IFERROR(VLOOKUP(B37,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"IF(N37>3.65,\"A\",\nIF(N37>=3.25,\"B+\",\nIF(N37>2.65,\"B\",\nIF(N37>=2.25,\"C+\",\nIF(N37>1.75,\"C\",\nIF(N37>1.25,\"D+\",\nIF(AND(N37<=1.25,N37>0),\"D\",\n\"\"\n)))))))","v":"C"},null,{"$f":"IF(P37>3.65,\"A\",\nIF(P37>=3.25,\"B+\",\nIF(P37>2.65,\"B\",\nIF(P37>=2.25,\"C+\",\nIF(P37>1.75,\"C\",\nIF(P37>1.25,\"D+\",\nIF(AND(P37<=1.25,P37>0),\"D\",\n\"\"\n)))))))","v":"D+"},null,{"$f":"IF(COUNTIFS(M38:M46,Profile!E250)=9,Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(IF(OR(I38=\"NR\",I42=\"NR\"),1,AVERAGEIFS(N38:N46,D38:D46,\"Indic\",N38:N46,\">0\")),0)","v":1.85},2,{"$f":"IFERROR(IF(OR(K38=\"NR\",K42=\"NR\"),1,AVERAGEIFS(P38:P46,D38:D46,\"Indic\",P38:P46,\">0\")),0)","v":1.65},1.5,{"$f":"IF(M37=Profile!E2511,\"N.C.\",\nIF(Q37>O37,\"+\",\nIF(Q37<O37,\"-\",\nIF(Q37=O37,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K37=\"D\",Profile!$F$276,\nIF(K37=\"D+\",Profile!$F$276,\nIF(K37=\"D*\",Profile!$F$276,\nIF(K37=\"C\",Profile!$F$277,\nIF(K37=\"C+\",Profile!$F$278,\nIF(K37=\"B\",Profile!$F$278,\nIF(K37=\"B+\",Profile!$F$279,\nIF(K37=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K37=\"A\",Profile!$F$280,\nIF(K37=\"B+\",Profile!$F$280,\nIF(K37=\"B\",Profile!$F$280,\nIF(K37=\"D+\",Profile!$F$281,\nIF(K37=\"D\",Profile!$F$281,\nIF(K37=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-11","M2","Indic","C(i)",{"$f":"IFERROR(VLOOKUP(E38,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},{"$f":"+B38","v":"PI-11"},{"$f":"IFERROR(VLOOKUP(B38,Profile!A2:B246,2,FALSE),\"\")","v":"PI-11  Public investment management "},{"$f":"IF(OR(I39=\"NR\",I40=\"NR\"),\"NR\",\nIF(AND(I39=\"NU\",I40=\"NU\"),\"NU\",\nIF(AND(OR(I39=\"NA\",I39=\"NU\"),OR(I40=\"NA\",I40=\"NU\")),\"NA\",\nIF(N38>3.65,\"A\",\nIF(N38>=3.25,\"B+\",\nIF(N38>2.65,\"B\",\nIF(N38>=2.25,\"C+\",\nIF(N38>1.75,\"C\",\nIF(N38>1.25,\"D+\",\nIF(AND(N38<=1.25,N38>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K39=\"NR\",K40=\"NR\"),\"NR\",\nIF(AND(K39=\"NU\",K40=\"NU\"),\"NU\",\nIF(AND(OR(K39=\"NA\",K39=\"NU\"),OR(K40=\"NA\",K40=\"NU\")),\"NA\",\nIF(P38>3.65,\"A\",\nIF(P38>=3.25,\"B+\",\nIF(P38>2.65,\"B\",\nIF(P38>=2.25,\"C+\",\nIF(P38>1.75,\"C\",\nIF(P38>1.25,\"D+\",\nIF(AND(P38<=1.25,P38>0),\"D\",\nIF(AND(K39=\"NA\",K40=\"NA\",K41=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M39=Profile!E251,M40=Profile!E251,M41=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I39=\"NR\",I40=\"NR\",I41=\"NR\"),1,IF(C38=\"M1\",IF(ROUND(AVERAGEIF(N39:N41,\">0\"),1)=ROUND(MIN(IF(N39:N41>0,N39:N41)),1),ROUND(AVERAGEIF(N39:N41,\">0\"),1),ROUND(MIN(IF(N39:N41>0,N39:N41)),1)+0.5),ROUND(AVERAGEIF(N39:N41,\">0\"),1))),0)","v":1.7},1.5,{"$f":"IFERROR(IF(OR(K39=\"NR\",K40=\"NR\",K41=\"NR\"),1,IF(C38=\"M1\",IF(ROUND(AVERAGEIF(P39:P41,\">0\"),1)=ROUND(MIN(IF(P39:P41>0,P39:P41)),1),ROUND(AVERAGEIF(P39:P41,\">0\"),1),ROUND(MIN(IF(P39:P41>0,P39:P41)),1)+0.5),ROUND(AVERAGEIF(P39:P41,\">0\"),1))),0)","v":1.3},1.5,{"$f":"IF(M38=Profile!E2512,\"N.C.\",\nIF(Q38>O38,\"+\",\nIF(Q38<O38,\"-\",\nIF(Q38=O38,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K38=\"D\",Profile!$F$276,\nIF(K38=\"D+\",Profile!$F$276,\nIF(K38=\"D*\",Profile!$F$276,\nIF(K38=\"C\",Profile!$F$277,\nIF(K38=\"C+\",Profile!$F$278,\nIF(K38=\"B\",Profile!$F$278,\nIF(K38=\"B+\",Profile!$F$279,\nIF(K38=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K38=\"A\",Profile!$F$280,\nIF(K38=\"B+\",Profile!$F$280,\nIF(K38=\"B\",Profile!$F$280,\nIF(K38=\"D+\",Profile!$F$281,\nIF(K38=\"D\",Profile!$F$281,\nIF(K38=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,1,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-11 (i)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E39,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_11",{"$f":"IFERROR(VLOOKUP(B39,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Existence of and adherence to a fixed budget calendar "},"C","A budget timetable exists, but its implementation has been severely delayed, leaving budget users with so little time to produce detailed estimates that most of them have failed to do so on time.","D","No significant change, but a difference in assessment. The time allotted to the MDAs is clearly too short for them to prepare adequate proposals. Nevertheless, the assessment of the change in performance is not significant. ","Yes",{"$f":"IF(TRIM(CLEAN(I39))=\"A\",4)+IF(TRIM(CLEAN(I39))=\"B+\",3.5)+IF(TRIM(CLEAN(I39))=\"B\",3)+IF(TRIM(CLEAN(I39))=\"C+\",2.5)+IF(TRIM(CLEAN(I39))=\"C\",2)+IF(TRIM(CLEAN(I39))=\"D+\",1.5)+IF(TRIM(CLEAN(I39))=\"D\",1)+IF(TRIM(CLEAN(I39))=\"NR\",1)+IF(TRIM(CLEAN(I39))=\"NU\",0)+IF(TRIM(CLEAN(I39))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K39))=\"A\",4)+IF(TRIM(CLEAN(K39))=\"B+\",3.5)+IF(TRIM(CLEAN(K39))=\"B\",3)+IF(TRIM(CLEAN(K39))=\"C+\",2.5)+IF(TRIM(CLEAN(K39))=\"C\",2)+IF(TRIM(CLEAN(K39))=\"D+\",1.5)+IF(TRIM(CLEAN(K39))=\"D\",1)+IF(TRIM(CLEAN(K39))=\"NR\",1)+IF(TRIM(CLEAN(K39))=\"NU\",0)+IF(TRIM(CLEAN(K39))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M42=Profile!$E$250,IF(Q42-O42<0,\"-\",IF(Q42-O42>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K39=\"D\",Profile!$F$276,\nIF(K39=\"D+\",Profile!$F$276,\nIF(K39=\"D*\",Profile!$F$276,\nIF(K39=\"C\",Profile!$F$277,\nIF(K39=\"C+\",Profile!$F$278,\nIF(K39=\"B\",Profile!$F$278,\nIF(K39=\"B+\",Profile!$F$279,\nIF(K39=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K39=\"A\",Profile!$F$280,\nIF(K39=\"B+\",Profile!$F$280,\nIF(K39=\"B\",Profile!$F$280,\nIF(K39=\"D+\",Profile!$F$281,\nIF(K39=\"D\",Profile!$F$281,\nIF(K39=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-11 (ii)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E40,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_11",{"$f":"IFERROR(VLOOKUP(B40,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Guidance on the preparation of budget submissions "},"C","A budget circular is issued to MDAs, but does not include ceilings for individual administrative units or functional areas. Budget estimates are reviewed and approved by Cabinet only after they have been fully completed by budget users.","D","Performance has declined. The 2016 report states that the BFP included ceilings, but that it was published in May and submitted to Cabinet for approval with the draft budget at the end of May. It states that the Cabinet only reviewed the proposed ceilings after the BCC was published, whereas there were no ceilings in the budget circular for the 2019/20 financial year. ","Yes",{"$f":"IF(TRIM(CLEAN(I40))=\"A\",4)+IF(TRIM(CLEAN(I40))=\"B+\",3.5)+IF(TRIM(CLEAN(I40))=\"B\",3)+IF(TRIM(CLEAN(I40))=\"C+\",2.5)+IF(TRIM(CLEAN(I40))=\"C\",2)+IF(TRIM(CLEAN(I40))=\"D+\",1.5)+IF(TRIM(CLEAN(I40))=\"D\",1)+IF(TRIM(CLEAN(I40))=\"NR\",1)+IF(TRIM(CLEAN(I40))=\"NU\",0)+IF(TRIM(CLEAN(I40))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K40))=\"A\",4)+IF(TRIM(CLEAN(K40))=\"B+\",3.5)+IF(TRIM(CLEAN(K40))=\"B\",3)+IF(TRIM(CLEAN(K40))=\"C+\",2.5)+IF(TRIM(CLEAN(K40))=\"C\",2)+IF(TRIM(CLEAN(K40))=\"D+\",1.5)+IF(TRIM(CLEAN(K40))=\"D\",1)+IF(TRIM(CLEAN(K40))=\"NR\",1)+IF(TRIM(CLEAN(K40))=\"NU\",0)+IF(TRIM(CLEAN(K40))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M43=Profile!$E$250,IF(Q43-O43<0,\"-\",IF(Q43-O43>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K40=\"D\",Profile!$F$276,\nIF(K40=\"D+\",Profile!$F$276,\nIF(K40=\"D*\",Profile!$F$276,\nIF(K40=\"C\",Profile!$F$277,\nIF(K40=\"C+\",Profile!$F$278,\nIF(K40=\"B\",Profile!$F$278,\nIF(K40=\"B+\",Profile!$F$279,\nIF(K40=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K40=\"A\",Profile!$F$280,\nIF(K40=\"B+\",Profile!$F$280,\nIF(K40=\"B\",Profile!$F$280,\nIF(K40=\"D+\",Profile!$F$281,\nIF(K40=\"D\",Profile!$F$281,\nIF(K40=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-11 (iii)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E41,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_11",{"$f":"IFERROR(VLOOKUP(B41,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Timely budget approval by the legislature "},"D","The legislature has approved the annual budget within one month of the start of the year in two of the last three fiscal years.","C","Performance has improved. In the previous evaluation, the budget was approved more than two months late in two of the last three years. ","Yes",{"$f":"IF(TRIM(CLEAN(I41))=\"A\",4)+IF(TRIM(CLEAN(I41))=\"B+\",3.5)+IF(TRIM(CLEAN(I41))=\"B\",3)+IF(TRIM(CLEAN(I41))=\"C+\",2.5)+IF(TRIM(CLEAN(I41))=\"C\",2)+IF(TRIM(CLEAN(I41))=\"D+\",1.5)+IF(TRIM(CLEAN(I41))=\"D\",1)+IF(TRIM(CLEAN(I41))=\"NR\",1)+IF(TRIM(CLEAN(I41))=\"NU\",0)+IF(TRIM(CLEAN(I41))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K41))=\"A\",4)+IF(TRIM(CLEAN(K41))=\"B+\",3.5)+IF(TRIM(CLEAN(K41))=\"B\",3)+IF(TRIM(CLEAN(K41))=\"C+\",2.5)+IF(TRIM(CLEAN(K41))=\"C\",2)+IF(TRIM(CLEAN(K41))=\"D+\",1.5)+IF(TRIM(CLEAN(K41))=\"D\",1)+IF(TRIM(CLEAN(K41))=\"NR\",1)+IF(TRIM(CLEAN(K41))=\"NU\",0)+IF(TRIM(CLEAN(K41))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M44=Profile!$E$250,IF(Q44-O44<0,\"-\",IF(Q44-O44>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K41=\"D\",Profile!$F$276,\nIF(K41=\"D+\",Profile!$F$276,\nIF(K41=\"D*\",Profile!$F$276,\nIF(K41=\"C\",Profile!$F$277,\nIF(K41=\"C+\",Profile!$F$278,\nIF(K41=\"B\",Profile!$F$278,\nIF(K41=\"B+\",Profile!$F$279,\nIF(K41=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K41=\"A\",Profile!$F$280,\nIF(K41=\"B+\",Profile!$F$280,\nIF(K41=\"B\",Profile!$F$280,\nIF(K41=\"D+\",Profile!$F$281,\nIF(K41=\"D\",Profile!$F$281,\nIF(K41=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-12","M2","Indic","C(i)",{"$f":"IFERROR(VLOOKUP(E42,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},{"$f":"+B42","v":"PI-12"},{"$f":"IFERROR(VLOOKUP(B42,Profile!A2:B246,2,FALSE),\"\")","v":"PI-12  Public asset management "},{"$f":"IF(OR(I43=\"NR\",I44=\"NR\",I45=\"NR\",I46=\"NR\"),\"NR\",\nIF(AND(I43=\"NU\",I44=\"NU\",I45=\"NU\",I46=\"NU\"),\"NU\",\nIF(AND(OR(I43=\"NA\",I43=\"NU\"),OR(I44=\"NA\",I44=\"NU\"),OR(I45=\"NA\",I45=\"NU\"),OR(I46=\"NA\",I46=\"NU\")),\"NA\",\nIF(N42>3.65,\"A\",\nIF(N42>=3.25,\"B+\",\nIF(N42>2.65,\"B\",\nIF(N42>=2.25,\"C+\",\nIF(N42>1.75,\"C\",\nIF(N42>1.25,\"D+\",\nIF(AND(N42<=1.25,N42>0),\"D\",\nIF(AND(I43=\"NA\",I44=\"NA\",I45=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C"},null,{"$f":"IF(OR(K43=\"NR\",K44=\"NR\",K45=\"NR\",K46=\"NR\"),\"NR\",\nIF(AND(K43=\"NU\",K44=\"NU\",K45=\"NU\",K46=\"NU\"),\"NU\",\nIF(AND(OR(K43=\"NA\",K43=\"NU\"),OR(K44=\"NA\",K44=\"NU\"),OR(K45=\"NA\",K45=\"NU\"),OR(K46=\"NA\",K46=\"NU\")),\"NA\",\nIF(P42>3.65,\"A\",\nIF(P42>=3.25,\"B+\",\nIF(P42>2.65,\"B\",\nIF(P42>=2.25,\"C+\",\nIF(P42>1.75,\"C\",\nIF(P42>1.25,\"D+\",\nIF(AND(P42<=1.25,P42>0),\"D\",\nIF(AND(K43=\"NA\",K44=\"NA\",K45=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C"},null,{"$f":"IF(OR(M43=Profile!E251,M44=Profile!E251,M45=Profile!E251,M46=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I43=\"NR\",I44=\"NR\",I45=\"NR\"),1,IF(C42=\"M1\",IF(ROUND(AVERAGEIF(N43:N46,\">0\"),1)=ROUND(MIN(IF(N43:N46>0,N43:N46)),1),ROUND(AVERAGEIF(N43:N46,\">0\"),1),ROUND(MIN(IF(N43:N46>0,N43:N46)),1)+0.5),ROUND(AVERAGEIF(N43:N46,\">0\"),1))),0)","v":2},2,{"$f":"IFERROR(IF(OR(K43=\"NR\",K44=\"NR\",K45=\"NR\"),1,IF(C42=\"M1\",IF(ROUND(AVERAGEIF(P43:P46,\">0\"),1)=ROUND(MIN(IF(P43:P46>0,P43:P46)),1),ROUND(AVERAGEIF(P43:P46,\">0\"),1),ROUND(MIN(IF(P43:P46>0,P43:P46)),1)+0.5),ROUND(AVERAGEIF(P43:P46,\">0\"),1))),0)","v":2},2,{"$f":"IF(M42=Profile!E2516,\"N.C.\",\nIF(Q42>O42,\"+\",\nIF(Q42<O42,\"-\",\nIF(Q42=O42,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K42=\"D\",Profile!$F$276,\nIF(K42=\"D+\",Profile!$F$276,\nIF(K42=\"D*\",Profile!$F$276,\nIF(K42=\"C\",Profile!$F$277,\nIF(K42=\"C+\",Profile!$F$278,\nIF(K42=\"B\",Profile!$F$278,\nIF(K42=\"B+\",Profile!$F$279,\nIF(K42=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K42=\"A\",Profile!$F$280,\nIF(K42=\"B+\",Profile!$F$280,\nIF(K42=\"B\",Profile!$F$280,\nIF(K42=\"D+\",Profile!$F$281,\nIF(K42=\"D\",Profile!$F$281,\nIF(K42=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},1,1,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-12 (i)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E43,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_12",{"$f":"IFERROR(VLOOKUP(B43,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Multi-year fiscal forecasts and functional allocations "},"C","Forecasts of budget aggregates (based on the main categories of economic classification) are prepared for at least two years on a rolling annual basis. ","C","Performance unchanged. The MFFF is still prepared on a rolling three-year basis, but the MFFF presents projections only on the basis of economic and functional classification. There is no formal link between medium-term forecasts and the setting of expenditure ceilings.","Yes",{"$f":"IF(TRIM(CLEAN(I43))=\"A\",4)+IF(TRIM(CLEAN(I43))=\"B+\",3.5)+IF(TRIM(CLEAN(I43))=\"B\",3)+IF(TRIM(CLEAN(I43))=\"C+\",2.5)+IF(TRIM(CLEAN(I43))=\"C\",2)+IF(TRIM(CLEAN(I43))=\"D+\",1.5)+IF(TRIM(CLEAN(I43))=\"D\",1)+IF(TRIM(CLEAN(I43))=\"NR\",1)+IF(TRIM(CLEAN(I43))=\"NU\",0)+IF(TRIM(CLEAN(I43))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K43))=\"A\",4)+IF(TRIM(CLEAN(K43))=\"B+\",3.5)+IF(TRIM(CLEAN(K43))=\"B\",3)+IF(TRIM(CLEAN(K43))=\"C+\",2.5)+IF(TRIM(CLEAN(K43))=\"C\",2)+IF(TRIM(CLEAN(K43))=\"D+\",1.5)+IF(TRIM(CLEAN(K43))=\"D\",1)+IF(TRIM(CLEAN(K43))=\"NR\",1)+IF(TRIM(CLEAN(K43))=\"NU\",0)+IF(TRIM(CLEAN(K43))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M46=Profile!$E$250,IF(Q46-O46<0,\"-\",IF(Q46-O46>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K43=\"D\",Profile!$F$276,\nIF(K43=\"D+\",Profile!$F$276,\nIF(K43=\"D*\",Profile!$F$276,\nIF(K43=\"C\",Profile!$F$277,\nIF(K43=\"C+\",Profile!$F$278,\nIF(K43=\"B\",Profile!$F$278,\nIF(K43=\"B+\",Profile!$F$279,\nIF(K43=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K43=\"A\",Profile!$F$280,\nIF(K43=\"B+\",Profile!$F$280,\nIF(K43=\"B\",Profile!$F$280,\nIF(K43=\"D+\",Profile!$F$281,\nIF(K43=\"D\",Profile!$F$281,\nIF(K43=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-12 (ii)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E44,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_12",{"$f":"IFERROR(VLOOKUP(B44,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Scope and frequency of debt sustainability analysis "},"A","A DSA covering external and domestic debt is carried out each year. A DSA covering external and domestic debt has been carried out annually for the past three years by IMF staff. The debt management unit also publishes quarterly reports on the debt situation.","A","Performance unchanged. A DSA covering external and domestic debt has been carried out annually over the past three years by IMF and/or World Bank staff, generally with the agreement of the government; the DSA was also being carried out annually at the time of the 2012 assessment.  ","Yes",{"$f":"IF(TRIM(CLEAN(I44))=\"A\",4)+IF(TRIM(CLEAN(I44))=\"B+\",3.5)+IF(TRIM(CLEAN(I44))=\"B\",3)+IF(TRIM(CLEAN(I44))=\"C+\",2.5)+IF(TRIM(CLEAN(I44))=\"C\",2)+IF(TRIM(CLEAN(I44))=\"D+\",1.5)+IF(TRIM(CLEAN(I44))=\"D\",1)+IF(TRIM(CLEAN(I44))=\"NR\",1)+IF(TRIM(CLEAN(I44))=\"NU\",0)+IF(TRIM(CLEAN(I44))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K44))=\"A\",4)+IF(TRIM(CLEAN(K44))=\"B+\",3.5)+IF(TRIM(CLEAN(K44))=\"B\",3)+IF(TRIM(CLEAN(K44))=\"C+\",2.5)+IF(TRIM(CLEAN(K44))=\"C\",2)+IF(TRIM(CLEAN(K44))=\"D+\",1.5)+IF(TRIM(CLEAN(K44))=\"D\",1)+IF(TRIM(CLEAN(K44))=\"NR\",1)+IF(TRIM(CLEAN(K44))=\"NU\",0)+IF(TRIM(CLEAN(K44))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M47=Profile!$E$250,IF(Q47-O47<0,\"-\",IF(Q47-O47>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K44=\"D\",Profile!$F$276,\nIF(K44=\"D+\",Profile!$F$276,\nIF(K44=\"D*\",Profile!$F$276,\nIF(K44=\"C\",Profile!$F$277,\nIF(K44=\"C+\",Profile!$F$278,\nIF(K44=\"B\",Profile!$F$278,\nIF(K44=\"B+\",Profile!$F$279,\nIF(K44=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K44=\"A\",Profile!$F$280,\nIF(K44=\"B+\",Profile!$F$280,\nIF(K44=\"B\",Profile!$F$280,\nIF(K44=\"D+\",Profile!$F$281,\nIF(K44=\"D\",Profile!$F$281,\nIF(K44=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-12 (iii)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E45,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_12",{"$f":"IFERROR(VLOOKUP(B45,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Existence of costed sector strategies "},"D","Sectoral strategies have been prepared for most sectors, but the costing of investments and recurrent expenditure has not yet been completed. ","D","Performance unchanged. The calculation of the cost of investments and recurring expenses has not yet been completed. ","Yes",{"$f":"IF(TRIM(CLEAN(I45))=\"A\",4)+IF(TRIM(CLEAN(I45))=\"B+\",3.5)+IF(TRIM(CLEAN(I45))=\"B\",3)+IF(TRIM(CLEAN(I45))=\"C+\",2.5)+IF(TRIM(CLEAN(I45))=\"C\",2)+IF(TRIM(CLEAN(I45))=\"D+\",1.5)+IF(TRIM(CLEAN(I45))=\"D\",1)+IF(TRIM(CLEAN(I45))=\"NR\",1)+IF(TRIM(CLEAN(I45))=\"NU\",0)+IF(TRIM(CLEAN(I45))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K45))=\"A\",4)+IF(TRIM(CLEAN(K45))=\"B+\",3.5)+IF(TRIM(CLEAN(K45))=\"B\",3)+IF(TRIM(CLEAN(K45))=\"C+\",2.5)+IF(TRIM(CLEAN(K45))=\"C\",2)+IF(TRIM(CLEAN(K45))=\"D+\",1.5)+IF(TRIM(CLEAN(K45))=\"D\",1)+IF(TRIM(CLEAN(K45))=\"NR\",1)+IF(TRIM(CLEAN(K45))=\"NU\",0)+IF(TRIM(CLEAN(K45))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M48=Profile!$E$250,IF(Q48-O48<0,\"-\",IF(Q48-O48>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K45=\"D\",Profile!$F$276,\nIF(K45=\"D+\",Profile!$F$276,\nIF(K45=\"D*\",Profile!$F$276,\nIF(K45=\"C\",Profile!$F$277,\nIF(K45=\"C+\",Profile!$F$278,\nIF(K45=\"B\",Profile!$F$278,\nIF(K45=\"B+\",Profile!$F$279,\nIF(K45=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K45=\"A\",Profile!$F$280,\nIF(K45=\"B+\",Profile!$F$280,\nIF(K45=\"B\",Profile!$F$280,\nIF(K45=\"D+\",Profile!$F$281,\nIF(K45=\"D\",Profile!$F$281,\nIF(K45=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-12 (iv)","M2","Comp","C(i)",{"$f":"IFERROR(VLOOKUP(E46,Profile!A2:B246,2,FALSE),\"\")","v":"Ci  Planning and budgeting based on public policy"},"PI_12",{"$f":"IFERROR(VLOOKUP(B46,Profile!A2:B246,2,FALSE),\"\")","v":"(iv) Linkages between investment budgets and forward expenditure estimates "},"D","Most investment decisions (which are financed by external resources) have little to do with sector strategies. In addition, budgeting for investment and recurrent expenditure are separate processes, and estimates of recurrent costs are not shared. ","D","Performance unchanged.  There is no formal link between the PSIP and the requests of spending entities, which mainly concern recurring expenditure.","Yes",{"$f":"IF(TRIM(CLEAN(I46))=\"A\",4)+IF(TRIM(CLEAN(I46))=\"B+\",3.5)+IF(TRIM(CLEAN(I46))=\"B\",3)+IF(TRIM(CLEAN(I46))=\"C+\",2.5)+IF(TRIM(CLEAN(I46))=\"C\",2)+IF(TRIM(CLEAN(I46))=\"D+\",1.5)+IF(TRIM(CLEAN(I46))=\"D\",1)+IF(TRIM(CLEAN(I46))=\"NR\",1)+IF(TRIM(CLEAN(I46))=\"NU\",0)+IF(TRIM(CLEAN(I46))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K46))=\"A\",4)+IF(TRIM(CLEAN(K46))=\"B+\",3.5)+IF(TRIM(CLEAN(K46))=\"B\",3)+IF(TRIM(CLEAN(K46))=\"C+\",2.5)+IF(TRIM(CLEAN(K46))=\"C\",2)+IF(TRIM(CLEAN(K46))=\"D+\",1.5)+IF(TRIM(CLEAN(K46))=\"D\",1)+IF(TRIM(CLEAN(K46))=\"NR\",1)+IF(TRIM(CLEAN(K46))=\"NU\",0)+IF(TRIM(CLEAN(K46))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M49=Profile!$E$250,IF(Q49-O49<0,\"-\",IF(Q49-O49>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K46=\"D\",Profile!$F$276,\nIF(K46=\"D+\",Profile!$F$276,\nIF(K46=\"D*\",Profile!$F$276,\nIF(K46=\"C\",Profile!$F$277,\nIF(K46=\"C+\",Profile!$F$278,\nIF(K46=\"B\",Profile!$F$278,\nIF(K46=\"B+\",Profile!$F$279,\nIF(K46=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K46=\"A\",Profile!$F$280,\nIF(K46=\"B+\",Profile!$F$280,\nIF(K46=\"B\",Profile!$F$280,\nIF(K46=\"D+\",Profile!$F$281,\nIF(K46=\"D\",Profile!$F$281,\nIF(K46=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"C (ii)",null,"Pilar","C(ii)",{"$f":"IFERROR(VLOOKUP(E47,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},null,{"$f":"IFERROR(VLOOKUP(B47,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"IF(N47>3.65,\"A\",\nIF(N47>=3.25,\"B+\",\nIF(N47>2.65,\"B\",\nIF(N47>=2.25,\"C+\",\nIF(N47>1.75,\"C\",\nIF(N47>1.25,\"D+\",\nIF(AND(N47<=1.25,N47>0),\"D\",\n\"\"\n)))))))","v":"C+"},null,{"$f":"IF(P47>3.65,\"A\",\nIF(P47>=3.25,\"B+\",\nIF(P47>2.65,\"B\",\nIF(P47>=2.25,\"C+\",\nIF(P47>1.75,\"C\",\nIF(P47>1.25,\"D+\",\nIF(AND(P47<=1.25,P47>0),\"D\",\n\"\"\n)))))))","v":"D"},null,{"$f":"IF(COUNTIFS(M48:M85,Profile!E250)=38,Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(IF(OR(I48=\"NR\",I52=\"NR\",I56=\"NR\",I60=\"NR\",I64=\"NR\",I68=\"NR\",I73=\"NR\",I78=\"NR\",I82=\"NR\"),1,AVERAGEIFS(N48:N85,D48:D85,\"Indic\",N48:N85,\">0\")),0)","v":2.6111111111111112},2.5,{"$f":"IFERROR(IF(OR(K48=\"NR\",K52=\"NR\",K56=\"NR\",K60=\"NR\",K64=\"NR\",K68=\"NR\",K73=\"NR\",K78=\"NR\",K82=\"NR\"),1,AVERAGEIFS(P48:P85,D48:D85,\"Indic\",P48:P85,\">0\")),0)","v":1},1,{"$f":"IF(M47=MetaData!E41,\"N.C.\",\nIF(Q47>O47,\"+\",\nIF(Q47<O47,\"-\",\nIF(Q47=O47,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K47=\"D\",Profile!$F$276,\nIF(K47=\"D+\",Profile!$F$276,\nIF(K47=\"D*\",Profile!$F$276,\nIF(K47=\"C\",Profile!$F$277,\nIF(K47=\"C+\",Profile!$F$278,\nIF(K47=\"B\",Profile!$F$278,\nIF(K47=\"B+\",Profile!$F$279,\nIF(K47=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K47=\"A\",Profile!$F$280,\nIF(K47=\"B+\",Profile!$F$280,\nIF(K47=\"B\",Profile!$F$280,\nIF(K47=\"D+\",Profile!$F$281,\nIF(K47=\"D\",Profile!$F$281,\nIF(K47=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-13","M2","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E48,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B48","v":"PI-13"},{"$f":"IFERROR(VLOOKUP(B48,Profile!A2:B246,2,FALSE),\"\")","v":"PI-13  Debt management "},{"$f":"IF(OR(I49=\"NR\",I50=\"NR\",I51=\"NR\"),\"NR\",\nIF(AND(I49=\"NU\",I50=\"NU\",I51=\"NU\"),\"NU\",\nIF(AND(OR(I49=\"NA\",I49=\"NU\"),OR(I50=\"NA\",I50=\"NU\"),OR(I51=\"NA\",I51=\"NU\")),\"NA\",\nIF(N48>3.65,\"A\",\nIF(N48>=3.25,\"B+\",\nIF(N48>2.65,\"B\",\nIF(N48>=2.25,\"C+\",\nIF(N48>1.75,\"C\",\nIF(N48>1.25,\"D+\",\nIF(AND(N48<=1.25,N48>0),\"D\",\n\"\"\n))))))))))","v":"B"},null,{"$f":"IF(OR(K49=\"NR\",K50=\"NR\",K51=\"NR\"),\"NR\",\nIF(AND(K49=\"NU\",K50=\"NU\",K51=\"NU\"),\"NU\",\nIF(AND(OR(K49=\"NA\",K49=\"NU\"),OR(K50=\"NA\",K50=\"NU\"),OR(K51=\"NA\",K51=\"NU\")),\"NA\",\nIF(P48>3.65,\"A\",\nIF(P48>=3.25,\"B+\",\nIF(P48>2.65,\"B\",\nIF(P48>=2.25,\"C+\",\nIF(P48>1.75,\"C\",\nIF(P48>1.25,\"D+\",\nIF(AND(P48<=1.25,P48>0),\"D\",\nIF(AND(K49=\"NA\",K50=\"NA\",K51=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"B"},null,{"$f":"IF(OR(M49=Profile!E251,M50=Profile!E251,M51=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I49=\"NR\",I50=\"NR\",I51=\"NR\"),1,IF(C48=\"M1\",IF(ROUND(AVERAGEIF(N49:N51,\">0\"),1)=ROUND(MIN(IF(N49:N51>0,N49:N51)),1),ROUND(AVERAGEIF(N49:N51,\">0\"),1),ROUND(MIN(IF(N49:N51>0,N49:N51)),1)+0.5),ROUND(AVERAGEIF(N49:N51,\">0\"),1))),0)","v":2.7},3,{"$f":"IFERROR(IF(OR(K49=\"NR\",K50=\"NR\",K51=\"NR\"),1,IF(C48=\"M1\",IF(ROUND(AVERAGEIF(P49:P51,\">0\"),1)=ROUND(MIN(IF(P49:P51>0,P49:P51)),1),ROUND(AVERAGEIF(P49:P51,\">0\"),1),ROUND(MIN(IF(P49:P51>0,P49:P51)),1)+0.5),ROUND(AVERAGEIF(P49:P51,\">0\"),1))),0)","v":2.7},3,{"$f":"IF(M48=MetaData!E42,\"N.C.\",\nIF(Q48>O48,\"+\",\nIF(Q48<O48,\"-\",\nIF(Q48=O48,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K48=\"D\",Profile!$F$276,\nIF(K48=\"D+\",Profile!$F$276,\nIF(K48=\"D*\",Profile!$F$276,\nIF(K48=\"C\",Profile!$F$277,\nIF(K48=\"C+\",Profile!$F$278,\nIF(K48=\"B\",Profile!$F$278,\nIF(K48=\"B+\",Profile!$F$279,\nIF(K48=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K48=\"A\",Profile!$F$280,\nIF(K48=\"B+\",Profile!$F$280,\nIF(K48=\"B\",Profile!$F$280,\nIF(K48=\"D+\",Profile!$F$281,\nIF(K48=\"D\",Profile!$F$281,\nIF(K48=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-13 (i)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E49,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_13",{"$f":"IFERROR(VLOOKUP(B49,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Clarity and comprehensiveness of tax liabilities "},"B","Legislation and procedures for most major taxes are comprehensive and clear, and the discretionary powers of the government bodies concerned are fairly limited. ","B","Performance unchanged. The discretionary powers of the tax authorities have not yet been severely curtailed, as internal control is not sufficiently implemented across the country to improve the score.","Yes",{"$f":"IF(TRIM(CLEAN(I49))=\"A\",4)+IF(TRIM(CLEAN(I49))=\"B+\",3.5)+IF(TRIM(CLEAN(I49))=\"B\",3)+IF(TRIM(CLEAN(I49))=\"C+\",2.5)+IF(TRIM(CLEAN(I49))=\"C\",2)+IF(TRIM(CLEAN(I49))=\"D+\",1.5)+IF(TRIM(CLEAN(I49))=\"D\",1)+IF(TRIM(CLEAN(I49))=\"NR\",1)+IF(TRIM(CLEAN(I49))=\"NU\",0)+IF(TRIM(CLEAN(I49))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K49))=\"A\",4)+IF(TRIM(CLEAN(K49))=\"B+\",3.5)+IF(TRIM(CLEAN(K49))=\"B\",3)+IF(TRIM(CLEAN(K49))=\"C+\",2.5)+IF(TRIM(CLEAN(K49))=\"C\",2)+IF(TRIM(CLEAN(K49))=\"D+\",1.5)+IF(TRIM(CLEAN(K49))=\"D\",1)+IF(TRIM(CLEAN(K49))=\"NR\",1)+IF(TRIM(CLEAN(K49))=\"NU\",0)+IF(TRIM(CLEAN(K49))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M52=Profile!$E$250,IF(Q52-O52<0,\"-\",IF(Q52-O52>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K49=\"D\",Profile!$F$276,\nIF(K49=\"D+\",Profile!$F$276,\nIF(K49=\"D*\",Profile!$F$276,\nIF(K49=\"C\",Profile!$F$277,\nIF(K49=\"C+\",Profile!$F$278,\nIF(K49=\"B\",Profile!$F$278,\nIF(K49=\"B+\",Profile!$F$279,\nIF(K49=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K49=\"A\",Profile!$F$280,\nIF(K49=\"B+\",Profile!$F$280,\nIF(K49=\"B\",Profile!$F$280,\nIF(K49=\"D+\",Profile!$F$281,\nIF(K49=\"D\",Profile!$F$281,\nIF(K49=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-13 (ii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E50,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_13",{"$f":"IFERROR(VLOOKUP(B50,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Taxpayer access to information on tax liabilities and administrative procedures "},"C","Taxpayers have access to information on tax obligations and administrative procedures for the most important taxes, but information on other taxes is limited. ","C","Performance unchanged. The tax authorities are striving to improve the availability of information, but seem to be facing capacity constraints. The tax authorities' website is not yet complete and does not present sufficient information, except for the main tax categories.","Yes",{"$f":"IF(TRIM(CLEAN(I50))=\"A\",4)+IF(TRIM(CLEAN(I50))=\"B+\",3.5)+IF(TRIM(CLEAN(I50))=\"B\",3)+IF(TRIM(CLEAN(I50))=\"C+\",2.5)+IF(TRIM(CLEAN(I50))=\"C\",2)+IF(TRIM(CLEAN(I50))=\"D+\",1.5)+IF(TRIM(CLEAN(I50))=\"D\",1)+IF(TRIM(CLEAN(I50))=\"NR\",1)+IF(TRIM(CLEAN(I50))=\"NU\",0)+IF(TRIM(CLEAN(I50))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K50))=\"A\",4)+IF(TRIM(CLEAN(K50))=\"B+\",3.5)+IF(TRIM(CLEAN(K50))=\"B\",3)+IF(TRIM(CLEAN(K50))=\"C+\",2.5)+IF(TRIM(CLEAN(K50))=\"C\",2)+IF(TRIM(CLEAN(K50))=\"D+\",1.5)+IF(TRIM(CLEAN(K50))=\"D\",1)+IF(TRIM(CLEAN(K50))=\"NR\",1)+IF(TRIM(CLEAN(K50))=\"NU\",0)+IF(TRIM(CLEAN(K50))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M53=Profile!$E$250,IF(Q53-O53<0,\"-\",IF(Q53-O53>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K50=\"D\",Profile!$F$276,\nIF(K50=\"D+\",Profile!$F$276,\nIF(K50=\"D*\",Profile!$F$276,\nIF(K50=\"C\",Profile!$F$277,\nIF(K50=\"C+\",Profile!$F$278,\nIF(K50=\"B\",Profile!$F$278,\nIF(K50=\"B+\",Profile!$F$279,\nIF(K50=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K50=\"A\",Profile!$F$280,\nIF(K50=\"B+\",Profile!$F$280,\nIF(K50=\"B\",Profile!$F$280,\nIF(K50=\"D+\",Profile!$F$281,\nIF(K50=\"D\",Profile!$F$281,\nIF(K50=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-13 (iii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E51,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_13",{"$f":"IFERROR(VLOOKUP(B51,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Existence and functioning of a tax appeals mechanism "},"B","A tax appeals system with transparent administrative procedures is fully up and running, but its effectiveness cannot be assessed as no complaints are reported after 2016.","B","Performance unchanged. Certain transparency problems do not seem to have been resolved.","Yes",{"$f":"IF(TRIM(CLEAN(I51))=\"A\",4)+IF(TRIM(CLEAN(I51))=\"B+\",3.5)+IF(TRIM(CLEAN(I51))=\"B\",3)+IF(TRIM(CLEAN(I51))=\"C+\",2.5)+IF(TRIM(CLEAN(I51))=\"C\",2)+IF(TRIM(CLEAN(I51))=\"D+\",1.5)+IF(TRIM(CLEAN(I51))=\"D\",1)+IF(TRIM(CLEAN(I51))=\"NR\",1)+IF(TRIM(CLEAN(I51))=\"NU\",0)+IF(TRIM(CLEAN(I51))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K51))=\"A\",4)+IF(TRIM(CLEAN(K51))=\"B+\",3.5)+IF(TRIM(CLEAN(K51))=\"B\",3)+IF(TRIM(CLEAN(K51))=\"C+\",2.5)+IF(TRIM(CLEAN(K51))=\"C\",2)+IF(TRIM(CLEAN(K51))=\"D+\",1.5)+IF(TRIM(CLEAN(K51))=\"D\",1)+IF(TRIM(CLEAN(K51))=\"NR\",1)+IF(TRIM(CLEAN(K51))=\"NU\",0)+IF(TRIM(CLEAN(K51))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M54=Profile!$E$250,IF(Q54-O54<0,\"-\",IF(Q54-O54>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K51=\"D\",Profile!$F$276,\nIF(K51=\"D+\",Profile!$F$276,\nIF(K51=\"D*\",Profile!$F$276,\nIF(K51=\"C\",Profile!$F$277,\nIF(K51=\"C+\",Profile!$F$278,\nIF(K51=\"B\",Profile!$F$278,\nIF(K51=\"B+\",Profile!$F$279,\nIF(K51=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K51=\"A\",Profile!$F$280,\nIF(K51=\"B+\",Profile!$F$280,\nIF(K51=\"B\",Profile!$F$280,\nIF(K51=\"D+\",Profile!$F$281,\nIF(K51=\"D\",Profile!$F$281,\nIF(K51=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-14","M2","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E52,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B52","v":"PI-14"},{"$f":"IFERROR(VLOOKUP(B52,Profile!A2:B246,2,FALSE),\"\")","v":"PI-14  Macroeconomic and fiscal forecasting  "},{"$f":"IF(OR(I53=\"NR\",I54=\"NR\",I55=\"NR\"),\"NR\",\nIF(AND(I53=\"NU\",I54=\"NU\",I55=\"NU\"),\"NU\",\nIF(AND(OR(I53=\"NA\",I53=\"NU\"),OR(I54=\"NA\",I54=\"NU\"),OR(I55=\"NA\",I55=\"NU\")),\"NA\",\nIF(N52>3.65,\"A\",\nIF(N52>=3.25,\"B+\",\nIF(N52>2.65,\"B\",\nIF(N52>=2.25,\"C+\",\nIF(N52>1.75,\"C\",\nIF(N52>1.25,\"D+\",\nIF(AND(N52<=1.25,N52>0),\"D\",\n\"\"\n))))))))))","v":"B"},null,{"$f":"IF(OR(K53=\"NR\",K54=\"NR\",K55=\"NR\"),\"NR\",\nIF(AND(K53=\"NU\",K54=\"NU\",K55=\"NU\"),\"NU\",\nIF(AND(OR(K53=\"NA\",K53=\"NU\"),OR(K54=\"NA\",K54=\"NU\"),OR(K55=\"NA\",K55=\"NU\")),\"NA\",\nIF(P52>3.65,\"A\",\nIF(P52>=3.25,\"B+\",\nIF(P52>2.65,\"B\",\nIF(P52>=2.25,\"C+\",\nIF(P52>1.75,\"C\",\nIF(P52>1.25,\"D+\",\nIF(AND(P52<=1.25,P52>0),\"D\",\nIF(AND(K53=\"NA\",K54=\"NA\",K55=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"B"},null,{"$f":"IF(OR(M53=Profile!E251,M54=Profile!E251,M55=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I53=\"NR\",I54=\"NR\",I55=\"NR\"),1,IF(C52=\"M1\",IF(ROUND(AVERAGEIF(N53:N55,\">0\"),1)=ROUND(MIN(IF(N53:N55>0,N53:N55)),1),ROUND(AVERAGEIF(N53:N55,\">0\"),1),ROUND(MIN(IF(N53:N55>0,N53:N55)),1)+0.5),ROUND(AVERAGEIF(N53:N55,\">0\"),1))),0)","v":2.7},3,{"$f":"IFERROR(IF(OR(K53=\"NR\",K54=\"NR\",K55=\"NR\"),1,IF(C52=\"M1\",IF(ROUND(AVERAGEIF(P53:P55,\">0\"),1)=ROUND(MIN(IF(P53:P55>0,P53:P55)),1),ROUND(AVERAGEIF(P53:P55,\">0\"),1),ROUND(MIN(IF(P53:P55>0,P53:P55)),1)+0.5),ROUND(AVERAGEIF(P53:P55,\">0\"),1))),0)","v":2.7},3,{"$f":"IF(M52=MetaData!E46,\"N.C.\",\nIF(Q52>O52,\"+\",\nIF(Q52<O52,\"-\",\nIF(Q52=O52,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K52=\"D\",Profile!$F$276,\nIF(K52=\"D+\",Profile!$F$276,\nIF(K52=\"D*\",Profile!$F$276,\nIF(K52=\"C\",Profile!$F$277,\nIF(K52=\"C+\",Profile!$F$278,\nIF(K52=\"B\",Profile!$F$278,\nIF(K52=\"B+\",Profile!$F$279,\nIF(K52=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K52=\"A\",Profile!$F$280,\nIF(K52=\"B+\",Profile!$F$280,\nIF(K52=\"B\",Profile!$F$280,\nIF(K52=\"D+\",Profile!$F$281,\nIF(K52=\"D\",Profile!$F$281,\nIF(K52=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-14 (i)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E53,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_14",{"$f":"IFERROR(VLOOKUP(B53,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Controls in the taxpayer registration system "},"B","Taxpayers are registered in a database system with links to other relevant government registration systems. The database is not yet complete for certain non-tax obligations. ","B","Performance unchanged, Potential taxpayers are entered into SIGTAS, but the system is not yet directly linked to all other taxpayer systems.","Yes",{"$f":"IF(TRIM(CLEAN(I53))=\"A\",4)+IF(TRIM(CLEAN(I53))=\"B+\",3.5)+IF(TRIM(CLEAN(I53))=\"B\",3)+IF(TRIM(CLEAN(I53))=\"C+\",2.5)+IF(TRIM(CLEAN(I53))=\"C\",2)+IF(TRIM(CLEAN(I53))=\"D+\",1.5)+IF(TRIM(CLEAN(I53))=\"D\",1)+IF(TRIM(CLEAN(I53))=\"NR\",1)+IF(TRIM(CLEAN(I53))=\"NU\",0)+IF(TRIM(CLEAN(I53))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K53))=\"A\",4)+IF(TRIM(CLEAN(K53))=\"B+\",3.5)+IF(TRIM(CLEAN(K53))=\"B\",3)+IF(TRIM(CLEAN(K53))=\"C+\",2.5)+IF(TRIM(CLEAN(K53))=\"C\",2)+IF(TRIM(CLEAN(K53))=\"D+\",1.5)+IF(TRIM(CLEAN(K53))=\"D\",1)+IF(TRIM(CLEAN(K53))=\"NR\",1)+IF(TRIM(CLEAN(K53))=\"NU\",0)+IF(TRIM(CLEAN(K53))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M56=Profile!$E$250,IF(Q56-O56<0,\"-\",IF(Q56-O56>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K53=\"D\",Profile!$F$276,\nIF(K53=\"D+\",Profile!$F$276,\nIF(K53=\"D*\",Profile!$F$276,\nIF(K53=\"C\",Profile!$F$277,\nIF(K53=\"C+\",Profile!$F$278,\nIF(K53=\"B\",Profile!$F$278,\nIF(K53=\"B+\",Profile!$F$279,\nIF(K53=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K53=\"A\",Profile!$F$280,\nIF(K53=\"B+\",Profile!$F$280,\nIF(K53=\"B\",Profile!$F$280,\nIF(K53=\"D+\",Profile!$F$281,\nIF(K53=\"D\",Profile!$F$281,\nIF(K53=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-14 (ii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E54,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_14",{"$f":"IFERROR(VLOOKUP(B54,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Effectiveness of penalties for non-compliance with registration and declaration obligations "},"C","Sanctions for non-compliance generally exist, but the lack of effective enforcement of sanctions due to bribery practices is a problem.","C","Performance unchanged in terms of score, Penalties for non-compliance are clearly set out in the Consolidated Tax Amendments Act of 2011, but enforcement remains problematic.","Yes",{"$f":"IF(TRIM(CLEAN(I54))=\"A\",4)+IF(TRIM(CLEAN(I54))=\"B+\",3.5)+IF(TRIM(CLEAN(I54))=\"B\",3)+IF(TRIM(CLEAN(I54))=\"C+\",2.5)+IF(TRIM(CLEAN(I54))=\"C\",2)+IF(TRIM(CLEAN(I54))=\"D+\",1.5)+IF(TRIM(CLEAN(I54))=\"D\",1)+IF(TRIM(CLEAN(I54))=\"NR\",1)+IF(TRIM(CLEAN(I54))=\"NU\",0)+IF(TRIM(CLEAN(I54))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K54))=\"A\",4)+IF(TRIM(CLEAN(K54))=\"B+\",3.5)+IF(TRIM(CLEAN(K54))=\"B\",3)+IF(TRIM(CLEAN(K54))=\"C+\",2.5)+IF(TRIM(CLEAN(K54))=\"C\",2)+IF(TRIM(CLEAN(K54))=\"D+\",1.5)+IF(TRIM(CLEAN(K54))=\"D\",1)+IF(TRIM(CLEAN(K54))=\"NR\",1)+IF(TRIM(CLEAN(K54))=\"NU\",0)+IF(TRIM(CLEAN(K54))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M57=Profile!$E$250,IF(Q57-O57<0,\"-\",IF(Q57-O57>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K54=\"D\",Profile!$F$276,\nIF(K54=\"D+\",Profile!$F$276,\nIF(K54=\"D*\",Profile!$F$276,\nIF(K54=\"C\",Profile!$F$277,\nIF(K54=\"C+\",Profile!$F$278,\nIF(K54=\"B\",Profile!$F$278,\nIF(K54=\"B+\",Profile!$F$279,\nIF(K54=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K54=\"A\",Profile!$F$280,\nIF(K54=\"B+\",Profile!$F$280,\nIF(K54=\"B\",Profile!$F$280,\nIF(K54=\"D+\",Profile!$F$281,\nIF(K54=\"D\",Profile!$F$281,\nIF(K54=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-14 (iii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E55,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_14",{"$f":"IFERROR(VLOOKUP(B55,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Planning and monitoring of tax audit and fraud investigation programs "},"B","Tax audits and fraud investigations are carried out and reported in accordance with a documented audit plan, with clear risk assessment criteria in at least one major tax area that applies self-assessment. ","B","Performance unchanged. Risk-based audits continue for all tax groups, with a continued focus on VERY GOOD risk areas.   ","Yes",{"$f":"IF(TRIM(CLEAN(I55))=\"A\",4)+IF(TRIM(CLEAN(I55))=\"B+\",3.5)+IF(TRIM(CLEAN(I55))=\"B\",3)+IF(TRIM(CLEAN(I55))=\"C+\",2.5)+IF(TRIM(CLEAN(I55))=\"C\",2)+IF(TRIM(CLEAN(I55))=\"D+\",1.5)+IF(TRIM(CLEAN(I55))=\"D\",1)+IF(TRIM(CLEAN(I55))=\"NR\",1)+IF(TRIM(CLEAN(I55))=\"NU\",0)+IF(TRIM(CLEAN(I55))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K55))=\"A\",4)+IF(TRIM(CLEAN(K55))=\"B+\",3.5)+IF(TRIM(CLEAN(K55))=\"B\",3)+IF(TRIM(CLEAN(K55))=\"C+\",2.5)+IF(TRIM(CLEAN(K55))=\"C\",2)+IF(TRIM(CLEAN(K55))=\"D+\",1.5)+IF(TRIM(CLEAN(K55))=\"D\",1)+IF(TRIM(CLEAN(K55))=\"NR\",1)+IF(TRIM(CLEAN(K55))=\"NU\",0)+IF(TRIM(CLEAN(K55))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M58=Profile!$E$250,IF(Q58-O58<0,\"-\",IF(Q58-O58>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K55=\"D\",Profile!$F$276,\nIF(K55=\"D+\",Profile!$F$276,\nIF(K55=\"D*\",Profile!$F$276,\nIF(K55=\"C\",Profile!$F$277,\nIF(K55=\"C+\",Profile!$F$278,\nIF(K55=\"B\",Profile!$F$278,\nIF(K55=\"B+\",Profile!$F$279,\nIF(K55=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K55=\"A\",Profile!$F$280,\nIF(K55=\"B+\",Profile!$F$280,\nIF(K55=\"B\",Profile!$F$280,\nIF(K55=\"D+\",Profile!$F$281,\nIF(K55=\"D\",Profile!$F$281,\nIF(K55=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-15","M1","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E56,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B56","v":"PI-15"},{"$f":"IFERROR(VLOOKUP(B56,Profile!A2:B246,2,FALSE),\"\")","v":"PI-15  Fiscal strategy  "},{"$f":"IF(OR(I57=\"NR\",I58=\"NR\",I59=\"NR\"),\"NR\",\nIF(AND(I57=\"NU\",I58=\"NU\",I59=\"NU\"),\"NU\",\nIF(AND(OR(I57=\"NA\",I57=\"NU\"),OR(I58=\"NA\",I58=\"NU\"),OR(I59=\"NA\",I59=\"NU\")),\"NA\",\nIF(N56>3.65,\"A\",\nIF(N56>=3.25,\"B+\",\nIF(N56>2.65,\"B\",\nIF(N56>=2.25,\"C+\",\nIF(N56>1.75,\"C\",\nIF(N56>1.25,\"D+\",\nIF(AND(N56<=1.25,N56>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K57=\"NR\",K58=\"NR\",K59=\"NR\"),\"NR\",\nIF(AND(K57=\"NU\",K58=\"NU\",K59=\"NU\"),\"NU\",\nIF(AND(OR(K57=\"NA\",K57=\"NU\"),OR(K58=\"NA\",K58=\"NU\"),OR(K59=\"NA\",K59=\"NU\")),\"NA\",\nIF(P56>3.65,\"A\",\nIF(P56>=3.25,\"B+\",\nIF(P56>2.65,\"B\",\nIF(P56>=2.25,\"C+\",\nIF(P56>1.75,\"C\",\nIF(P56>1.25,\"D+\",\nIF(AND(P56<=1.25,P56>0),\"D\",\nIF(AND(K57=\"NA\",K58=\"NA\",K59=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M57=Profile!E251,M58=Profile!E251,M59=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I57=\"NR\",I58=\"NR\",I59=\"NR\"),1,IF(C56=\"M1\",IF(ROUND(AVERAGEIF(N57:N59,\">0\"),1)=ROUND(MIN(IF(N57:N59>0,N57:N59)),1),ROUND(AVERAGEIF(N57:N59,\">0\"),1),ROUND(MIN(IF(N57:N59>0,N57:N59)),1)+0.5),ROUND(AVERAGEIF(N57:N59,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K57=\"NR\",K58=\"NR\",K59=\"NR\"),1,IF(C56=\"M1\",IF(ROUND(AVERAGEIF(P57:P59,\">0\"),1)=ROUND(MIN(IF(P57:P59>0,P57:P59)),1),ROUND(AVERAGEIF(P57:P59,\">0\"),1),ROUND(MIN(IF(P57:P59>0,P57:P59)),1)+0.5),ROUND(AVERAGEIF(P57:P59,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M56=MetaData!E50,\"N.C.\",\nIF(Q56>O56,\"+\",\nIF(Q56<O56,\"-\",\nIF(Q56=O56,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K56=\"D\",Profile!$F$276,\nIF(K56=\"D+\",Profile!$F$276,\nIF(K56=\"D*\",Profile!$F$276,\nIF(K56=\"C\",Profile!$F$277,\nIF(K56=\"C+\",Profile!$F$278,\nIF(K56=\"B\",Profile!$F$278,\nIF(K56=\"B+\",Profile!$F$279,\nIF(K56=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K56=\"A\",Profile!$F$280,\nIF(K56=\"B+\",Profile!$F$280,\nIF(K56=\"B\",Profile!$F$280,\nIF(K56=\"D+\",Profile!$F$281,\nIF(K56=\"D\",Profile!$F$281,\nIF(K56=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-15 (i)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E57,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_15",{"$f":"IFERROR(VLOOKUP(B57,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Collection ratio for gross tax arrears, being the percentage of tax arrears at the beginning of a fiscal year, which was collected during that fiscal year(average of the last two fiscal years "},"D","The debt collection ratio in the most recent year was below 60%, and the total amount of tax arrears is significant (i.e. over 2% of total annual revenues). ","D","Performance unchanged. The stock of tax arrears constituted 21.7% and 26.3% of total tax revenue collected in 2013/14 and 2014/15 respectively. This proportion is much more VERY GOOD than that indicated in the 2014 self-assessment.  ","Yes",{"$f":"IF(TRIM(CLEAN(I57))=\"A\",4)+IF(TRIM(CLEAN(I57))=\"B+\",3.5)+IF(TRIM(CLEAN(I57))=\"B\",3)+IF(TRIM(CLEAN(I57))=\"C+\",2.5)+IF(TRIM(CLEAN(I57))=\"C\",2)+IF(TRIM(CLEAN(I57))=\"D+\",1.5)+IF(TRIM(CLEAN(I57))=\"D\",1)+IF(TRIM(CLEAN(I57))=\"NR\",1)+IF(TRIM(CLEAN(I57))=\"NU\",0)+IF(TRIM(CLEAN(I57))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K57))=\"A\",4)+IF(TRIM(CLEAN(K57))=\"B+\",3.5)+IF(TRIM(CLEAN(K57))=\"B\",3)+IF(TRIM(CLEAN(K57))=\"C+\",2.5)+IF(TRIM(CLEAN(K57))=\"C\",2)+IF(TRIM(CLEAN(K57))=\"D+\",1.5)+IF(TRIM(CLEAN(K57))=\"D\",1)+IF(TRIM(CLEAN(K57))=\"NR\",1)+IF(TRIM(CLEAN(K57))=\"NU\",0)+IF(TRIM(CLEAN(K57))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M60=Profile!$E$250,IF(Q60-O60<0,\"-\",IF(Q60-O60>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K57=\"D\",Profile!$F$276,\nIF(K57=\"D+\",Profile!$F$276,\nIF(K57=\"D*\",Profile!$F$276,\nIF(K57=\"C\",Profile!$F$277,\nIF(K57=\"C+\",Profile!$F$278,\nIF(K57=\"B\",Profile!$F$278,\nIF(K57=\"B+\",Profile!$F$279,\nIF(K57=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K57=\"A\",Profile!$F$280,\nIF(K57=\"B+\",Profile!$F$280,\nIF(K57=\"B\",Profile!$F$280,\nIF(K57=\"D+\",Profile!$F$281,\nIF(K57=\"D\",Profile!$F$281,\nIF(K57=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-15 (ii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E58,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_15",{"$f":"IFERROR(VLOOKUP(B58,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Effectiveness of transfer of tax collections to the Treasury by the revenue administration "},"A","All tax revenues are paid directly into accounts controlled by the Treasury, or transferred to the Treasury on a daily basis.","A","Performance unchanged ","Yes",{"$f":"IF(TRIM(CLEAN(I58))=\"A\",4)+IF(TRIM(CLEAN(I58))=\"B+\",3.5)+IF(TRIM(CLEAN(I58))=\"B\",3)+IF(TRIM(CLEAN(I58))=\"C+\",2.5)+IF(TRIM(CLEAN(I58))=\"C\",2)+IF(TRIM(CLEAN(I58))=\"D+\",1.5)+IF(TRIM(CLEAN(I58))=\"D\",1)+IF(TRIM(CLEAN(I58))=\"NR\",1)+IF(TRIM(CLEAN(I58))=\"NU\",0)+IF(TRIM(CLEAN(I58))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K58))=\"A\",4)+IF(TRIM(CLEAN(K58))=\"B+\",3.5)+IF(TRIM(CLEAN(K58))=\"B\",3)+IF(TRIM(CLEAN(K58))=\"C+\",2.5)+IF(TRIM(CLEAN(K58))=\"C\",2)+IF(TRIM(CLEAN(K58))=\"D+\",1.5)+IF(TRIM(CLEAN(K58))=\"D\",1)+IF(TRIM(CLEAN(K58))=\"NR\",1)+IF(TRIM(CLEAN(K58))=\"NU\",0)+IF(TRIM(CLEAN(K58))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M61=Profile!$E$250,IF(Q61-O61<0,\"-\",IF(Q61-O61>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K58=\"D\",Profile!$F$276,\nIF(K58=\"D+\",Profile!$F$276,\nIF(K58=\"D*\",Profile!$F$276,\nIF(K58=\"C\",Profile!$F$277,\nIF(K58=\"C+\",Profile!$F$278,\nIF(K58=\"B\",Profile!$F$278,\nIF(K58=\"B+\",Profile!$F$279,\nIF(K58=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K58=\"A\",Profile!$F$280,\nIF(K58=\"B+\",Profile!$F$280,\nIF(K58=\"B\",Profile!$F$280,\nIF(K58=\"D+\",Profile!$F$281,\nIF(K58=\"D\",Profile!$F$281,\nIF(K58=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-15 (iii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E59,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_15",{"$f":"IFERROR(VLOOKUP(B59,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Frequency of complete accounts reconciliation between tax assessments, collections, arrears records and receipts by the Treasury "},"B","Beijing's tax authority (Administration of Taxation) obtains quarterly revenue data from the entities that collect all central government revenue, but a full reconciliation of tax assessments, collections, arrears and transfers to the Treasury is not carried out.","D","Performance unchanged but at odds with previous assessment. According to the Auditor General, a complete reconciliation of revenues collected by the tax authorities is not performed. ","No",{"$f":"IF(TRIM(CLEAN(I59))=\"A\",4)+IF(TRIM(CLEAN(I59))=\"B+\",3.5)+IF(TRIM(CLEAN(I59))=\"B\",3)+IF(TRIM(CLEAN(I59))=\"C+\",2.5)+IF(TRIM(CLEAN(I59))=\"C\",2)+IF(TRIM(CLEAN(I59))=\"D+\",1.5)+IF(TRIM(CLEAN(I59))=\"D\",1)+IF(TRIM(CLEAN(I59))=\"NR\",1)+IF(TRIM(CLEAN(I59))=\"NU\",0)+IF(TRIM(CLEAN(I59))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K59))=\"A\",4)+IF(TRIM(CLEAN(K59))=\"B+\",3.5)+IF(TRIM(CLEAN(K59))=\"B\",3)+IF(TRIM(CLEAN(K59))=\"C+\",2.5)+IF(TRIM(CLEAN(K59))=\"C\",2)+IF(TRIM(CLEAN(K59))=\"D+\",1.5)+IF(TRIM(CLEAN(K59))=\"D\",1)+IF(TRIM(CLEAN(K59))=\"NR\",1)+IF(TRIM(CLEAN(K59))=\"NU\",0)+IF(TRIM(CLEAN(K59))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M62=Profile!$E$250,IF(Q62-O62<0,\"-\",IF(Q62-O62>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K59=\"D\",Profile!$F$276,\nIF(K59=\"D+\",Profile!$F$276,\nIF(K59=\"D*\",Profile!$F$276,\nIF(K59=\"C\",Profile!$F$277,\nIF(K59=\"C+\",Profile!$F$278,\nIF(K59=\"B\",Profile!$F$278,\nIF(K59=\"B+\",Profile!$F$279,\nIF(K59=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K59=\"A\",Profile!$F$280,\nIF(K59=\"B+\",Profile!$F$280,\nIF(K59=\"B\",Profile!$F$280,\nIF(K59=\"D+\",Profile!$F$281,\nIF(K59=\"D\",Profile!$F$281,\nIF(K59=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-16","M1","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E60,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B60","v":"PI-16"},{"$f":"IFERROR(VLOOKUP(B60,Profile!A2:B246,2,FALSE),\"\")","v":"PI-16  Medium term perspective in expenditure budgeting  "},{"$f":"IF(OR(I61=\"NR\",I62=\"NR\",I63=\"NR\"),\"NR\",\nIF(AND(I61=\"NU\",I62=\"NU\",I63=\"NU\"),\"NU\",\nIF(AND(OR(I61=\"NA\",I61=\"NU\"),OR(I62=\"NA\",I62=\"NU\"),OR(I63=\"NA\",I63=\"NU\")),\"NA\",\nIF(N60>3.65,\"A\",\nIF(N60>=3.25,\"B+\",\nIF(N60>2.65,\"B\",\nIF(N60>=2.25,\"C+\",\nIF(N60>1.75,\"C\",\nIF(N60>1.25,\"D+\",\nIF(AND(N60<=1.25,N60>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K61=\"NR\",K62=\"NR\",K63=\"NR\"),\"NR\",\nIF(AND(K61=\"NU\",K62=\"NU\",K63=\"NU\"),\"NU\",\nIF(AND(OR(K61=\"NA\",K61=\"NU\"),OR(K62=\"NA\",K62=\"NU\"),OR(K63=\"NA\",K63=\"NU\")),\"NA\",\nIF(P60>3.65,\"A\",\nIF(P60>=3.25,\"B+\",\nIF(P60>2.65,\"B\",\nIF(P60>=2.25,\"C+\",\nIF(P60>1.75,\"C\",\nIF(P60>1.25,\"D+\",\nIF(AND(P60<=1.25,P60>0),\"D\",\nIF(AND(K61=\"NA\",K62=\"NA\",K63=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C+"},null,{"$f":"IF(OR(M61=Profile!E251,M62=Profile!E251,M63=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I61=\"NR\",I62=\"NR\",I63=\"NR\"),1,IF(C60=\"M1\",IF(ROUND(AVERAGEIF(N61:N63,\">0\"),1)=ROUND(MIN(IF(N61:N63>0,N61:N63)),1),ROUND(AVERAGEIF(N61:N63,\">0\"),1),ROUND(MIN(IF(N61:N63>0,N61:N63)),1)+0.5),ROUND(AVERAGEIF(N61:N63,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K61=\"NR\",K62=\"NR\",K63=\"NR\"),1,IF(C60=\"M1\",IF(ROUND(AVERAGEIF(P61:P63,\">0\"),1)=ROUND(MIN(IF(P61:P63>0,P61:P63)),1),ROUND(AVERAGEIF(P61:P63,\">0\"),1),ROUND(MIN(IF(P61:P63>0,P61:P63)),1)+0.5),ROUND(AVERAGEIF(P61:P63,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IF(M60=MetaData!E54,\"N.C.\",\nIF(Q60>O60,\"+\",\nIF(Q60<O60,\"-\",\nIF(Q60=O60,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K60=\"D\",Profile!$F$276,\nIF(K60=\"D+\",Profile!$F$276,\nIF(K60=\"D*\",Profile!$F$276,\nIF(K60=\"C\",Profile!$F$277,\nIF(K60=\"C+\",Profile!$F$278,\nIF(K60=\"B\",Profile!$F$278,\nIF(K60=\"B+\",Profile!$F$279,\nIF(K60=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K60=\"A\",Profile!$F$280,\nIF(K60=\"B+\",Profile!$F$280,\nIF(K60=\"B\",Profile!$F$280,\nIF(K60=\"D+\",Profile!$F$281,\nIF(K60=\"D\",Profile!$F$281,\nIF(K60=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},1,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-16 (i)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E61,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_16",{"$f":"IFERROR(VLOOKUP(B61,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Extent to which cash flows are forecast and monitored "},"B","A cash flow forecast is prepared for the fiscal year and updated monthly, based on actual cash inflows and outflows. ","A","Performance has improved thanks to the monthly updating of consolidated annual cash flow plans based on actual cash inflows and outflows. ","Yes",{"$f":"IF(TRIM(CLEAN(I61))=\"A\",4)+IF(TRIM(CLEAN(I61))=\"B+\",3.5)+IF(TRIM(CLEAN(I61))=\"B\",3)+IF(TRIM(CLEAN(I61))=\"C+\",2.5)+IF(TRIM(CLEAN(I61))=\"C\",2)+IF(TRIM(CLEAN(I61))=\"D+\",1.5)+IF(TRIM(CLEAN(I61))=\"D\",1)+IF(TRIM(CLEAN(I61))=\"NR\",1)+IF(TRIM(CLEAN(I61))=\"NU\",0)+IF(TRIM(CLEAN(I61))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K61))=\"A\",4)+IF(TRIM(CLEAN(K61))=\"B+\",3.5)+IF(TRIM(CLEAN(K61))=\"B\",3)+IF(TRIM(CLEAN(K61))=\"C+\",2.5)+IF(TRIM(CLEAN(K61))=\"C\",2)+IF(TRIM(CLEAN(K61))=\"D+\",1.5)+IF(TRIM(CLEAN(K61))=\"D\",1)+IF(TRIM(CLEAN(K61))=\"NR\",1)+IF(TRIM(CLEAN(K61))=\"NU\",0)+IF(TRIM(CLEAN(K61))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M64=Profile!$E$250,IF(Q64-O64<0,\"-\",IF(Q64-O64>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K61=\"D\",Profile!$F$276,\nIF(K61=\"D+\",Profile!$F$276,\nIF(K61=\"D*\",Profile!$F$276,\nIF(K61=\"C\",Profile!$F$277,\nIF(K61=\"C+\",Profile!$F$278,\nIF(K61=\"B\",Profile!$F$278,\nIF(K61=\"B+\",Profile!$F$279,\nIF(K61=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K61=\"A\",Profile!$F$280,\nIF(K61=\"B+\",Profile!$F$280,\nIF(K61=\"B\",Profile!$F$280,\nIF(K61=\"D+\",Profile!$F$281,\nIF(K61=\"D\",Profile!$F$281,\nIF(K61=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-16 (ii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E62,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_16",{"$f":"IFERROR(VLOOKUP(B62,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Reliability and horizon of periodic in-year information to MDAs on ceilings for expenditure commitment "},"C","M&A receives reliable information on the resources available for the engagement 1 to 2 months in advance. ","C","Performance unchanged. Allotments (commitment ceilings) continue to be issued on a monthly basis only.","Yes",{"$f":"IF(TRIM(CLEAN(I62))=\"A\",4)+IF(TRIM(CLEAN(I62))=\"B+\",3.5)+IF(TRIM(CLEAN(I62))=\"B\",3)+IF(TRIM(CLEAN(I62))=\"C+\",2.5)+IF(TRIM(CLEAN(I62))=\"C\",2)+IF(TRIM(CLEAN(I62))=\"D+\",1.5)+IF(TRIM(CLEAN(I62))=\"D\",1)+IF(TRIM(CLEAN(I62))=\"NR\",1)+IF(TRIM(CLEAN(I62))=\"NU\",0)+IF(TRIM(CLEAN(I62))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K62))=\"A\",4)+IF(TRIM(CLEAN(K62))=\"B+\",3.5)+IF(TRIM(CLEAN(K62))=\"B\",3)+IF(TRIM(CLEAN(K62))=\"C+\",2.5)+IF(TRIM(CLEAN(K62))=\"C\",2)+IF(TRIM(CLEAN(K62))=\"D+\",1.5)+IF(TRIM(CLEAN(K62))=\"D\",1)+IF(TRIM(CLEAN(K62))=\"NR\",1)+IF(TRIM(CLEAN(K62))=\"NU\",0)+IF(TRIM(CLEAN(K62))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M65=Profile!$E$250,IF(Q65-O65<0,\"-\",IF(Q65-O65>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K62=\"D\",Profile!$F$276,\nIF(K62=\"D+\",Profile!$F$276,\nIF(K62=\"D*\",Profile!$F$276,\nIF(K62=\"C\",Profile!$F$277,\nIF(K62=\"C+\",Profile!$F$278,\nIF(K62=\"B\",Profile!$F$278,\nIF(K62=\"B+\",Profile!$F$279,\nIF(K62=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K62=\"A\",Profile!$F$280,\nIF(K62=\"B+\",Profile!$F$280,\nIF(K62=\"B\",Profile!$F$280,\nIF(K62=\"D+\",Profile!$F$281,\nIF(K62=\"D\",Profile!$F$281,\nIF(K62=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-16 (iii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E63,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_16",{"$f":"IFERROR(VLOOKUP(B63,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Frequency and transparency of adjustments to budget allocations, which are decided above the level of management of MDAs "},"C","Significant budget adjustments during the year are frequent, but carried out transparently. ","C","Performance unchanged.  Reallocations between MACs are frequent but relatively transparent.","Yes",{"$f":"IF(TRIM(CLEAN(I63))=\"A\",4)+IF(TRIM(CLEAN(I63))=\"B+\",3.5)+IF(TRIM(CLEAN(I63))=\"B\",3)+IF(TRIM(CLEAN(I63))=\"C+\",2.5)+IF(TRIM(CLEAN(I63))=\"C\",2)+IF(TRIM(CLEAN(I63))=\"D+\",1.5)+IF(TRIM(CLEAN(I63))=\"D\",1)+IF(TRIM(CLEAN(I63))=\"NR\",1)+IF(TRIM(CLEAN(I63))=\"NU\",0)+IF(TRIM(CLEAN(I63))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K63))=\"A\",4)+IF(TRIM(CLEAN(K63))=\"B+\",3.5)+IF(TRIM(CLEAN(K63))=\"B\",3)+IF(TRIM(CLEAN(K63))=\"C+\",2.5)+IF(TRIM(CLEAN(K63))=\"C\",2)+IF(TRIM(CLEAN(K63))=\"D+\",1.5)+IF(TRIM(CLEAN(K63))=\"D\",1)+IF(TRIM(CLEAN(K63))=\"NR\",1)+IF(TRIM(CLEAN(K63))=\"NU\",0)+IF(TRIM(CLEAN(K63))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M66=Profile!$E$250,IF(Q66-O66<0,\"-\",IF(Q66-O66>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K63=\"D\",Profile!$F$276,\nIF(K63=\"D+\",Profile!$F$276,\nIF(K63=\"D*\",Profile!$F$276,\nIF(K63=\"C\",Profile!$F$277,\nIF(K63=\"C+\",Profile!$F$278,\nIF(K63=\"B\",Profile!$F$278,\nIF(K63=\"B+\",Profile!$F$279,\nIF(K63=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K63=\"A\",Profile!$F$280,\nIF(K63=\"B+\",Profile!$F$280,\nIF(K63=\"B\",Profile!$F$280,\nIF(K63=\"D+\",Profile!$F$281,\nIF(K63=\"D\",Profile!$F$281,\nIF(K63=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-17","M2","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E64,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B64","v":"PI-17"},{"$f":"IFERROR(VLOOKUP(B64,Profile!A2:B246,2,FALSE),\"\")","v":"PI-17  Budget preparation process "},{"$f":"IF(OR(I65=\"NR\",I66=\"NR\",I67=\"NR\"),\"NR\",\nIF(AND(I65=\"NU\",I66=\"NU\",I67=\"NU\"),\"NU\",\nIF(AND(OR(I65=\"NA\",I65=\"NU\"),OR(I66=\"NA\",I66=\"NU\"),OR(I67=\"NA\",I67=\"NU\")),\"NA\",\nIF(N64>3.65,\"A\",\nIF(N64>=3.25,\"B+\",\nIF(N64>2.65,\"B\",\nIF(N64>=2.25,\"C+\",\nIF(N64>1.75,\"C\",\nIF(N64>1.25,\"D+\",\nIF(AND(N64<=1.25,N64>0),\"D\",\n\"\"\n))))))))))","v":"B+"},null,{"$f":"IF(OR(K65=\"NR\",K66=\"NR\",K67=\"NR\"),\"NR\",\nIF(AND(K65=\"NU\",K66=\"NU\",K67=\"NU\"),\"NU\",\nIF(AND(OR(K65=\"NA\",K65=\"NU\"),OR(K66=\"NA\",K66=\"NU\"),OR(K67=\"NA\",K67=\"NU\")),\"NA\",\nIF(P64>3.65,\"A\",\nIF(P64>=3.25,\"B+\",\nIF(P64>2.65,\"B\",\nIF(P64>=2.25,\"C+\",\nIF(P64>1.75,\"C\",\nIF(P64>1.25,\"D+\",\nIF(AND(P64<=1.25,P64>0),\"D\",\nIF(AND(K65=\"NA\",K66=\"NA\",K67=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"B+"},null,{"$f":"IF(OR(M65=Profile!E251,M66=Profile!E251,M67=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I65=\"NR\",I66=\"NR\",I67=\"NR\"),1,IF(C64=\"M1\",IF(ROUND(AVERAGEIF(N65:N67,\">0\"),1)=ROUND(MIN(IF(N65:N67>0,N65:N67)),1),ROUND(AVERAGEIF(N65:N67,\">0\"),1),ROUND(MIN(IF(N65:N67>0,N65:N67)),1)+0.5),ROUND(AVERAGEIF(N65:N67,\">0\"),1))),0)","v":3.3},3.5,{"$f":"IFERROR(IF(OR(K65=\"NR\",K66=\"NR\",K67=\"NR\"),1,IF(C64=\"M1\",IF(ROUND(AVERAGEIF(P65:P67,\">0\"),1)=ROUND(MIN(IF(P65:P67>0,P65:P67)),1),ROUND(AVERAGEIF(P65:P67,\">0\"),1),ROUND(MIN(IF(P65:P67>0,P65:P67)),1)+0.5),ROUND(AVERAGEIF(P65:P67,\">0\"),1))),0)","v":3.3},3.5,{"$f":"IF(M64=MetaData!E58,\"N.C.\",\nIF(Q64>O64,\"+\",\nIF(Q64<O64,\"-\",\nIF(Q64=O64,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K64=\"D\",Profile!$F$276,\nIF(K64=\"D+\",Profile!$F$276,\nIF(K64=\"D*\",Profile!$F$276,\nIF(K64=\"C\",Profile!$F$277,\nIF(K64=\"C+\",Profile!$F$278,\nIF(K64=\"B\",Profile!$F$278,\nIF(K64=\"B+\",Profile!$F$279,\nIF(K64=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K64=\"A\",Profile!$F$280,\nIF(K64=\"B+\",Profile!$F$280,\nIF(K64=\"B\",Profile!$F$280,\nIF(K64=\"D+\",Profile!$F$281,\nIF(K64=\"D\",Profile!$F$281,\nIF(K64=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-17 (i)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E65,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_17",{"$f":"IFERROR(VLOOKUP(B65,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Quality of debt data recording and reporting "},"B","Registers of domestic and foreign debt and guaranteed debt are complete and updated monthly. Data are reconciled quarterly. Comprehensive statistical reports are produced quarterly and annually.","B","Score unchanged. Data still reconciled quarterly.  ","Yes",{"$f":"IF(TRIM(CLEAN(I65))=\"A\",4)+IF(TRIM(CLEAN(I65))=\"B+\",3.5)+IF(TRIM(CLEAN(I65))=\"B\",3)+IF(TRIM(CLEAN(I65))=\"C+\",2.5)+IF(TRIM(CLEAN(I65))=\"C\",2)+IF(TRIM(CLEAN(I65))=\"D+\",1.5)+IF(TRIM(CLEAN(I65))=\"D\",1)+IF(TRIM(CLEAN(I65))=\"NR\",1)+IF(TRIM(CLEAN(I65))=\"NU\",0)+IF(TRIM(CLEAN(I65))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K65))=\"A\",4)+IF(TRIM(CLEAN(K65))=\"B+\",3.5)+IF(TRIM(CLEAN(K65))=\"B\",3)+IF(TRIM(CLEAN(K65))=\"C+\",2.5)+IF(TRIM(CLEAN(K65))=\"C\",2)+IF(TRIM(CLEAN(K65))=\"D+\",1.5)+IF(TRIM(CLEAN(K65))=\"D\",1)+IF(TRIM(CLEAN(K65))=\"NR\",1)+IF(TRIM(CLEAN(K65))=\"NU\",0)+IF(TRIM(CLEAN(K65))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M68=Profile!$E$250,IF(Q68-O68<0,\"-\",IF(Q68-O68>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K65=\"D\",Profile!$F$276,\nIF(K65=\"D+\",Profile!$F$276,\nIF(K65=\"D*\",Profile!$F$276,\nIF(K65=\"C\",Profile!$F$277,\nIF(K65=\"C+\",Profile!$F$278,\nIF(K65=\"B\",Profile!$F$278,\nIF(K65=\"B+\",Profile!$F$279,\nIF(K65=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K65=\"A\",Profile!$F$280,\nIF(K65=\"B+\",Profile!$F$280,\nIF(K65=\"B\",Profile!$F$280,\nIF(K65=\"D+\",Profile!$F$281,\nIF(K65=\"D\",Profile!$F$281,\nIF(K65=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-17 (ii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E66,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_17",{"$f":"IFERROR(VLOOKUP(B66,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Extent of consolidation of the government?s cash balances "},"B","Most cash balances are calculated and consolidated at least once a week, but the TSA does not yet cover all government-held accounts. Bank accounts held by ministries, agencies or commissions (MACs), particularly donor project accounts, remain outside the Treasury Single Account (TSA) and the daily cash consolidation process. ","B","Performance unchanged. The EBA covers only domestic resources and budget support, and not funds for programs/projects financed from external sources.","Yes",{"$f":"IF(TRIM(CLEAN(I66))=\"A\",4)+IF(TRIM(CLEAN(I66))=\"B+\",3.5)+IF(TRIM(CLEAN(I66))=\"B\",3)+IF(TRIM(CLEAN(I66))=\"C+\",2.5)+IF(TRIM(CLEAN(I66))=\"C\",2)+IF(TRIM(CLEAN(I66))=\"D+\",1.5)+IF(TRIM(CLEAN(I66))=\"D\",1)+IF(TRIM(CLEAN(I66))=\"NR\",1)+IF(TRIM(CLEAN(I66))=\"NU\",0)+IF(TRIM(CLEAN(I66))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K66))=\"A\",4)+IF(TRIM(CLEAN(K66))=\"B+\",3.5)+IF(TRIM(CLEAN(K66))=\"B\",3)+IF(TRIM(CLEAN(K66))=\"C+\",2.5)+IF(TRIM(CLEAN(K66))=\"C\",2)+IF(TRIM(CLEAN(K66))=\"D+\",1.5)+IF(TRIM(CLEAN(K66))=\"D\",1)+IF(TRIM(CLEAN(K66))=\"NR\",1)+IF(TRIM(CLEAN(K66))=\"NU\",0)+IF(TRIM(CLEAN(K66))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M69=Profile!$E$250,IF(Q69-O69<0,\"-\",IF(Q69-O69>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K66=\"D\",Profile!$F$276,\nIF(K66=\"D+\",Profile!$F$276,\nIF(K66=\"D*\",Profile!$F$276,\nIF(K66=\"C\",Profile!$F$277,\nIF(K66=\"C+\",Profile!$F$278,\nIF(K66=\"B\",Profile!$F$278,\nIF(K66=\"B+\",Profile!$F$279,\nIF(K66=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K66=\"A\",Profile!$F$280,\nIF(K66=\"B+\",Profile!$F$280,\nIF(K66=\"B\",Profile!$F$280,\nIF(K66=\"D+\",Profile!$F$281,\nIF(K66=\"D\",Profile!$F$281,\nIF(K66=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-17 (iii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E67,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_17",{"$f":"IFERROR(VLOOKUP(B67,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Systems for contracting loans and issuance of guarantees "},"A","Central government loan contracts and guarantees are issued on the basis of transparent criteria and budgetary objectives. They are approved only by the Ministry of Finance.","A","Performance unchanged. The Minister of Finance is the only official authorized to contract loans and issue guarantees on behalf of the government. Borrowing contracts and the issuance of guarantees are carried out according to transparent criteria. ","Yes",{"$f":"IF(TRIM(CLEAN(I67))=\"A\",4)+IF(TRIM(CLEAN(I67))=\"B+\",3.5)+IF(TRIM(CLEAN(I67))=\"B\",3)+IF(TRIM(CLEAN(I67))=\"C+\",2.5)+IF(TRIM(CLEAN(I67))=\"C\",2)+IF(TRIM(CLEAN(I67))=\"D+\",1.5)+IF(TRIM(CLEAN(I67))=\"D\",1)+IF(TRIM(CLEAN(I67))=\"NR\",1)+IF(TRIM(CLEAN(I67))=\"NU\",0)+IF(TRIM(CLEAN(I67))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K67))=\"A\",4)+IF(TRIM(CLEAN(K67))=\"B+\",3.5)+IF(TRIM(CLEAN(K67))=\"B\",3)+IF(TRIM(CLEAN(K67))=\"C+\",2.5)+IF(TRIM(CLEAN(K67))=\"C\",2)+IF(TRIM(CLEAN(K67))=\"D+\",1.5)+IF(TRIM(CLEAN(K67))=\"D\",1)+IF(TRIM(CLEAN(K67))=\"NR\",1)+IF(TRIM(CLEAN(K67))=\"NU\",0)+IF(TRIM(CLEAN(K67))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M70=Profile!$E$250,IF(Q70-O70<0,\"-\",IF(Q70-O70>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K67=\"D\",Profile!$F$276,\nIF(K67=\"D+\",Profile!$F$276,\nIF(K67=\"D*\",Profile!$F$276,\nIF(K67=\"C\",Profile!$F$277,\nIF(K67=\"C+\",Profile!$F$278,\nIF(K67=\"B\",Profile!$F$278,\nIF(K67=\"B+\",Profile!$F$279,\nIF(K67=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K67=\"A\",Profile!$F$280,\nIF(K67=\"B+\",Profile!$F$280,\nIF(K67=\"B\",Profile!$F$280,\nIF(K67=\"D+\",Profile!$F$281,\nIF(K67=\"D\",Profile!$F$281,\nIF(K67=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-18","M1","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E68,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B68","v":"PI-18"},{"$f":"IFERROR(VLOOKUP(B68,Profile!A2:B246,2,FALSE),\"\")","v":"PI-18  Legislative scrutiny of budgets "},{"$f":"IF(OR(I69=\"NR\",I70=\"NR\",I71=\"NR\",I72=\"NR\"),\"NR\",\nIF(AND(I69=\"NU\",I70=\"NU\",I71=\"NU\",I72=\"NU\"),\"NU\",\nIF(AND(OR(I69=\"NA\",I69=\"NU\"),OR(I70=\"NA\",I70=\"NU\"),OR(I71=\"NA\",I71=\"NU\"),OR(I72=\"NA\",I72=\"NU\")),\"NA\",\nIF(N68>3.65,\"A\",\nIF(N68>=3.25,\"B+\",\nIF(N68>2.65,\"B\",\nIF(N68>=2.25,\"C+\",\nIF(N68>1.75,\"C\",\nIF(N68>1.25,\"D+\",\nIF(AND(N68<=1.25,N68>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K69=\"NR\",K70=\"NR\",K71=\"NR\",K72=\"NR\"),\"NR\",\nIF(AND(K69=\"NU\",K70=\"NU\",K71=\"NU\",K72=\"NU\"),\"NU\",\nIF(AND(OR(K69=\"NA\",K69=\"NU\"),OR(K70=\"NA\",K70=\"NU\"),OR(K71=\"NA\",K71=\"NU\"),OR(K72=\"NA\",K72=\"NU\")),\"NA\",\nIF(P68>3.65,\"A\",\nIF(P68>=3.25,\"B+\",\nIF(P68>2.65,\"B\",\nIF(P68>=2.25,\"C+\",\nIF(P68>1.75,\"C\",\nIF(P68>1.25,\"D+\",\nIF(AND(P68<=1.25,P68>0),\"D\",\n\"\"\n))))))))))","v":"NR"},null,{"$f":"IF(OR(M69=Profile!E251,M70=Profile!E251,M71=Profile!E251,M72=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I69=\"NR\",I70=\"NR\",I71=\"NR\"),1,IF(C68=\"M1\",IF(ROUND(AVERAGEIF(N69:N72,\">0\"),1)=ROUND(MIN(IF(N69:N72>0,N69:N72)),1),ROUND(AVERAGEIF(N69:N72,\">0\"),1),ROUND(MIN(IF(N69:N72>0,N69:N72)),1)+0.5),ROUND(AVERAGEIF(N69:N72,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K69=\"NR\",K70=\"NR\",K71=\"NR\"),1,IF(C68=\"M1\",IF(ROUND(AVERAGEIF(P69:P72,\">0\"),1)=ROUND(MIN(IF(P69:P72>0,P69:P72)),1),ROUND(AVERAGEIF(P69:P72,\">0\"),1),ROUND(MIN(IF(P69:P72>0,P69:P72)),1)+0.5),ROUND(AVERAGEIF(P69:P72,\">0\"),1))),0)","v":1},4,{"$f":"IF(M68=MetaData!E62,\"N.C.\",\nIF(Q68>O68,\"+\",\nIF(Q68<O68,\"-\",\nIF(Q68=O68,\" =\",\n\"\"\n))))","v":"+"},{"$f":"IF(K68=\"D\",Profile!$F$276,\nIF(K68=\"D+\",Profile!$F$276,\nIF(K68=\"D*\",Profile!$F$276,\nIF(K68=\"C\",Profile!$F$277,\nIF(K68=\"C+\",Profile!$F$278,\nIF(K68=\"B\",Profile!$F$278,\nIF(K68=\"B+\",Profile!$F$279,\nIF(K68=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K68=\"A\",Profile!$F$280,\nIF(K68=\"B+\",Profile!$F$280,\nIF(K68=\"B\",Profile!$F$280,\nIF(K68=\"D+\",Profile!$F$281,\nIF(K68=\"D\",Profile!$F$281,\nIF(K68=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-18 (i)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E69,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_18",{"$f":"IFERROR(VLOOKUP(B69,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Degree of integration and reconciliation between personnel records and payroll data "},"B","Payroll is supported by full documentation of all changes to personnel records, but reconciliation data has not been provided.","NR","Performance has improved thanks to the introduction of a computerized system that has made it possible to electronically link personnel files and pay slips for non-military civil servants. The military payroll and database are not covered by the system and are not linked, which limits the overall grade to B.  ","No",{"$f":"IF(TRIM(CLEAN(I69))=\"A\",4)+IF(TRIM(CLEAN(I69))=\"B+\",3.5)+IF(TRIM(CLEAN(I69))=\"B\",3)+IF(TRIM(CLEAN(I69))=\"C+\",2.5)+IF(TRIM(CLEAN(I69))=\"C\",2)+IF(TRIM(CLEAN(I69))=\"D+\",1.5)+IF(TRIM(CLEAN(I69))=\"D\",1)+IF(TRIM(CLEAN(I69))=\"NR\",1)+IF(TRIM(CLEAN(I69))=\"NU\",0)+IF(TRIM(CLEAN(I69))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K69))=\"A\",4)+IF(TRIM(CLEAN(K69))=\"B+\",3.5)+IF(TRIM(CLEAN(K69))=\"B\",3)+IF(TRIM(CLEAN(K69))=\"C+\",2.5)+IF(TRIM(CLEAN(K69))=\"C\",2)+IF(TRIM(CLEAN(K69))=\"D+\",1.5)+IF(TRIM(CLEAN(K69))=\"D\",1)+IF(TRIM(CLEAN(K69))=\"NR\",1)+IF(TRIM(CLEAN(K69))=\"NU\",0)+IF(TRIM(CLEAN(K69))=\"NA\",0)","v":1},4,{"$f":"IFERROR(IF(M72=Profile!$E$250,IF(Q72-O72<0,\"-\",IF(Q72-O72>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K69=\"D\",Profile!$F$276,\nIF(K69=\"D+\",Profile!$F$276,\nIF(K69=\"D*\",Profile!$F$276,\nIF(K69=\"C\",Profile!$F$277,\nIF(K69=\"C+\",Profile!$F$278,\nIF(K69=\"B\",Profile!$F$278,\nIF(K69=\"B+\",Profile!$F$279,\nIF(K69=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K69=\"A\",Profile!$F$280,\nIF(K69=\"B+\",Profile!$F$280,\nIF(K69=\"B\",Profile!$F$280,\nIF(K69=\"D+\",Profile!$F$281,\nIF(K69=\"D\",Profile!$F$281,\nIF(K69=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-18 (ii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E70,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_18",{"$f":"IFERROR(VLOOKUP(B70,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Timeliness of changes to personnel records and the payroll  "},"C","Required changes to personnel files and payroll are generally updated monthly, but data on personnel file and payroll updates has not been provided.","NR","Not comparable. The data requested was not supplied.","No",{"$f":"IF(TRIM(CLEAN(I70))=\"A\",4)+IF(TRIM(CLEAN(I70))=\"B+\",3.5)+IF(TRIM(CLEAN(I70))=\"B\",3)+IF(TRIM(CLEAN(I70))=\"C+\",2.5)+IF(TRIM(CLEAN(I70))=\"C\",2)+IF(TRIM(CLEAN(I70))=\"D+\",1.5)+IF(TRIM(CLEAN(I70))=\"D\",1)+IF(TRIM(CLEAN(I70))=\"NR\",1)+IF(TRIM(CLEAN(I70))=\"NU\",0)+IF(TRIM(CLEAN(I70))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K70))=\"A\",4)+IF(TRIM(CLEAN(K70))=\"B+\",3.5)+IF(TRIM(CLEAN(K70))=\"B\",3)+IF(TRIM(CLEAN(K70))=\"C+\",2.5)+IF(TRIM(CLEAN(K70))=\"C\",2)+IF(TRIM(CLEAN(K70))=\"D+\",1.5)+IF(TRIM(CLEAN(K70))=\"D\",1)+IF(TRIM(CLEAN(K70))=\"NR\",1)+IF(TRIM(CLEAN(K70))=\"NU\",0)+IF(TRIM(CLEAN(K70))=\"NA\",0)","v":1},4,{"$f":"IFERROR(IF(M73=Profile!$E$250,IF(Q73-O73<0,\"-\",IF(Q73-O73>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K70=\"D\",Profile!$F$276,\nIF(K70=\"D+\",Profile!$F$276,\nIF(K70=\"D*\",Profile!$F$276,\nIF(K70=\"C\",Profile!$F$277,\nIF(K70=\"C+\",Profile!$F$278,\nIF(K70=\"B\",Profile!$F$278,\nIF(K70=\"B+\",Profile!$F$279,\nIF(K70=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K70=\"A\",Profile!$F$280,\nIF(K70=\"B+\",Profile!$F$280,\nIF(K70=\"B\",Profile!$F$280,\nIF(K70=\"D+\",Profile!$F$281,\nIF(K70=\"D\",Profile!$F$281,\nIF(K70=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-18 (iii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E71,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_18",{"$f":"IFERROR(VLOOKUP(B71,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Internal controls of changes to personnel records and the payroll "},"C","The authority and rules for changing salary status are clearly established, but not all salary payments are yet made via IFMIS.","C","Unchanged performance. Internal control laws and procedure manuals are in place at every stage of the payment process. The introduction of the CSM system has also helped to strengthen internal controls. Weaknesses remain in the control of personnel files.","Yes",{"$f":"IF(TRIM(CLEAN(I71))=\"A\",4)+IF(TRIM(CLEAN(I71))=\"B+\",3.5)+IF(TRIM(CLEAN(I71))=\"B\",3)+IF(TRIM(CLEAN(I71))=\"C+\",2.5)+IF(TRIM(CLEAN(I71))=\"C\",2)+IF(TRIM(CLEAN(I71))=\"D+\",1.5)+IF(TRIM(CLEAN(I71))=\"D\",1)+IF(TRIM(CLEAN(I71))=\"NR\",1)+IF(TRIM(CLEAN(I71))=\"NU\",0)+IF(TRIM(CLEAN(I71))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K71))=\"A\",4)+IF(TRIM(CLEAN(K71))=\"B+\",3.5)+IF(TRIM(CLEAN(K71))=\"B\",3)+IF(TRIM(CLEAN(K71))=\"C+\",2.5)+IF(TRIM(CLEAN(K71))=\"C\",2)+IF(TRIM(CLEAN(K71))=\"D+\",1.5)+IF(TRIM(CLEAN(K71))=\"D\",1)+IF(TRIM(CLEAN(K71))=\"NR\",1)+IF(TRIM(CLEAN(K71))=\"NU\",0)+IF(TRIM(CLEAN(K71))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M74=Profile!$E$250,IF(Q74-O74<0,\"-\",IF(Q74-O74>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K71=\"D\",Profile!$F$276,\nIF(K71=\"D+\",Profile!$F$276,\nIF(K71=\"D*\",Profile!$F$276,\nIF(K71=\"C\",Profile!$F$277,\nIF(K71=\"C+\",Profile!$F$278,\nIF(K71=\"B\",Profile!$F$278,\nIF(K71=\"B+\",Profile!$F$279,\nIF(K71=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K71=\"A\",Profile!$F$280,\nIF(K71=\"B+\",Profile!$F$280,\nIF(K71=\"B\",Profile!$F$280,\nIF(K71=\"D+\",Profile!$F$281,\nIF(K71=\"D\",Profile!$F$281,\nIF(K71=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-18 (iv)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E72,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_18",{"$f":"IFERROR(VLOOKUP(B72,Profile!A2:B246,2,FALSE),\"\")","v":"(iv) Existence of payroll audits to identify control weaknesses and/or ghost workers "},"C","Partial payroll audits/personnel surveys have been carried out over the past 3 years. ","C","Performance unchanged. Biometric fingerprinting and payment into a bank account are still in progress. Some staff continue to be paid by cheque.","Yes",{"$f":"IF(TRIM(CLEAN(I72))=\"A\",4)+IF(TRIM(CLEAN(I72))=\"B+\",3.5)+IF(TRIM(CLEAN(I72))=\"B\",3)+IF(TRIM(CLEAN(I72))=\"C+\",2.5)+IF(TRIM(CLEAN(I72))=\"C\",2)+IF(TRIM(CLEAN(I72))=\"D+\",1.5)+IF(TRIM(CLEAN(I72))=\"D\",1)+IF(TRIM(CLEAN(I72))=\"NR\",1)+IF(TRIM(CLEAN(I72))=\"NU\",0)+IF(TRIM(CLEAN(I72))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K72))=\"A\",4)+IF(TRIM(CLEAN(K72))=\"B+\",3.5)+IF(TRIM(CLEAN(K72))=\"B\",3)+IF(TRIM(CLEAN(K72))=\"C+\",2.5)+IF(TRIM(CLEAN(K72))=\"C\",2)+IF(TRIM(CLEAN(K72))=\"D+\",1.5)+IF(TRIM(CLEAN(K72))=\"D\",1)+IF(TRIM(CLEAN(K72))=\"NR\",1)+IF(TRIM(CLEAN(K72))=\"NU\",0)+IF(TRIM(CLEAN(K72))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M75=Profile!$E$250,IF(Q75-O75<0,\"-\",IF(Q75-O75>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K72=\"D\",Profile!$F$276,\nIF(K72=\"D+\",Profile!$F$276,\nIF(K72=\"D*\",Profile!$F$276,\nIF(K72=\"C\",Profile!$F$277,\nIF(K72=\"C+\",Profile!$F$278,\nIF(K72=\"B\",Profile!$F$278,\nIF(K72=\"B+\",Profile!$F$279,\nIF(K72=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K72=\"A\",Profile!$F$280,\nIF(K72=\"B+\",Profile!$F$280,\nIF(K72=\"B\",Profile!$F$280,\nIF(K72=\"D+\",Profile!$F$281,\nIF(K72=\"D\",Profile!$F$281,\nIF(K72=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-19","M2","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E73,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B73","v":"PI-19"},{"$f":"IFERROR(VLOOKUP(B73,Profile!A2:B246,2,FALSE),\"\")","v":"PI-19  Revenue administration "},{"$f":"IF(OR(I74=\"NR\",I75=\"NR\",I76=\"NR\",I77=\"NR\"),\"NR\",\nIF(AND(I74=\"NU\",I75=\"NU\",I76=\"NU\",I77=\"NU\"),\"NU\",\nIF(AND(OR(I74=\"NA\",I74=\"NU\"),OR(I75=\"NA\",I75=\"NU\"),OR(I76=\"NA\",I76=\"NU\"),OR(I77=\"NA\",I77=\"NU\")),\"NA\",\nIF(N73>3.65,\"A\",\nIF(N73>=3.25,\"B+\",\nIF(N73>2.65,\"B\",\nIF(N73>=2.25,\"C+\",\nIF(N73>1.75,\"C\",\nIF(N73>1.25,\"D+\",\nIF(AND(N73<=1.25,N73>0),\"D\",\n\"\"\n))))))))))","v":"B+"},null,{"$f":"IF(OR(K74=\"NR\",K75=\"NR\",K76=\"NR\",K77=\"NR\"),\"NR\",\nIF(AND(K74=\"NU\",K75=\"NU\",K76=\"NU\",K77=\"NU\"),\"NU\",\nIF(AND(OR(K74=\"NA\",K74=\"NU\"),OR(K75=\"NA\",K75=\"NU\"),OR(K76=\"NA\",K76=\"NU\"),OR(K77=\"NA\",K77=\"NU\")),\"NA\",\nIF(P73>3.65,\"A\",\nIF(P73>=3.25,\"B+\",\nIF(P73>2.65,\"B\",\nIF(P73>=2.25,\"C+\",\nIF(P73>1.75,\"C\",\nIF(P73>1.25,\"D+\",\nIF(AND(P73<=1.25,P73>0),\"D\",\nIF(AND(K74=\"NA\",K75=\"NA\",K76=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"B+"},null,{"$f":"IF(OR(M74=Profile!E251,M75=Profile!E251,M76=Profile!E251,M77=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I74=\"NR\",I75=\"NR\",I76=\"NR\"),1,IF(C73=\"M1\",IF(ROUND(AVERAGEIF(N74:N77,\">0\"),1)=ROUND(MIN(IF(N74:N77>0,N74:N77)),1),ROUND(AVERAGEIF(N74:N77,\">0\"),1),ROUND(MIN(IF(N74:N77>0,N74:N77)),1)+0.5),ROUND(AVERAGEIF(N74:N77,\">0\"),1))),0)","v":3.3},{"$f":"IF(I73=\"D\",1,\nIF(I73=\"D+\",1.5,\nIF(I73=\"C\",2,\nIF(I73=\"C+\",2.5,\nIF(I73=\"B\",3,\nIF(I73=\"B+\",3.5,\nIF(I73=\"A\",4,\nIF(I73=\"NR\",1,\n))))))))","v":3.5},{"$f":"IFERROR(IF(OR(K74=\"NR\",K75=\"NR\",K76=\"NR\"),1,IF(C73=\"M1\",IF(ROUND(AVERAGEIF(P74:P77,\">0\"),1)=ROUND(MIN(IF(P74:P77>0,P74:P77)),1),ROUND(AVERAGEIF(P74:P77,\">0\"),1),ROUND(MIN(IF(P74:P77>0,P74:P77)),1)+0.5),ROUND(AVERAGEIF(P74:P77,\">0\"),1))),0)","v":3.3},{"$f":"IF(K73=\"D\",1,\nIF(K73=\"D+\",1.5,\nIF(K73=\"C\",2,\nIF(K73=\"C+\",2.5,\nIF(K73=\"B\",3,\nIF(K73=\"B+\",3.5,\nIF(K73=\"A\",4,\nIF(K73=\"NR\",4,\n))))))))","v":3.5},{"$f":"IF(M73=MetaData!E67,\"N.C.\",\nIF(Q73>O73,\"+\",\nIF(Q73<O73,\"-\",\nIF(Q73=O73,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K73=\"D\",Profile!$F$276,\nIF(K73=\"D+\",Profile!$F$276,\nIF(K73=\"D*\",Profile!$F$276,\nIF(K73=\"C\",Profile!$F$277,\nIF(K73=\"C+\",Profile!$F$278,\nIF(K73=\"B\",Profile!$F$278,\nIF(K73=\"B+\",Profile!$F$279,\nIF(K73=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K73=\"A\",Profile!$F$280,\nIF(K73=\"B+\",Profile!$F$280,\nIF(K73=\"B\",Profile!$F$280,\nIF(K73=\"D+\",Profile!$F$281,\nIF(K73=\"D\",Profile!$F$281,\nIF(K73=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},0,0,1,4]
[{"$f":"H3","v":"Pefalia"},"PI-19 (i)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E74,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_19",{"$f":"IFERROR(VLOOKUP(B74,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Transparency, comprehensiveness and competition in the legal and regulatory framework "},"B","The legal framework meets five of the six requirements listed. Criterion 5 is not met. No information on complaints is published after 2016. ","B","Score unchanged, but performance reduced as criterion 5 is not met, whereas criterion 3 should have been considered as met. The PPCA covers all public procurement undertaken by government entities, with the specific exception of military equipment, but the criterion is considered satisfied because the acquisition of military equipment is outside the scope of the evaluation.","Yes",{"$f":"IF(TRIM(CLEAN(I74))=\"A\",4)+IF(TRIM(CLEAN(I74))=\"B+\",3.5)+IF(TRIM(CLEAN(I74))=\"B\",3)+IF(TRIM(CLEAN(I74))=\"C+\",2.5)+IF(TRIM(CLEAN(I74))=\"C\",2)+IF(TRIM(CLEAN(I74))=\"D+\",1.5)+IF(TRIM(CLEAN(I74))=\"D\",1)+IF(TRIM(CLEAN(I74))=\"NR\",1)+IF(TRIM(CLEAN(I74))=\"NU\",0)+IF(TRIM(CLEAN(I74))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K74))=\"A\",4)+IF(TRIM(CLEAN(K74))=\"B+\",3.5)+IF(TRIM(CLEAN(K74))=\"B\",3)+IF(TRIM(CLEAN(K74))=\"C+\",2.5)+IF(TRIM(CLEAN(K74))=\"C\",2)+IF(TRIM(CLEAN(K74))=\"D+\",1.5)+IF(TRIM(CLEAN(K74))=\"D\",1)+IF(TRIM(CLEAN(K74))=\"NR\",1)+IF(TRIM(CLEAN(K74))=\"NU\",0)+IF(TRIM(CLEAN(K74))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M77=Profile!$E$250,IF(Q77-O77<0,\"-\",IF(Q77-O77>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K74=\"D\",Profile!$F$276,\nIF(K74=\"D+\",Profile!$F$276,\nIF(K74=\"D*\",Profile!$F$276,\nIF(K74=\"C\",Profile!$F$277,\nIF(K74=\"C+\",Profile!$F$278,\nIF(K74=\"B\",Profile!$F$278,\nIF(K74=\"B+\",Profile!$F$279,\nIF(K74=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K74=\"A\",Profile!$F$280,\nIF(K74=\"B+\",Profile!$F$280,\nIF(K74=\"B\",Profile!$F$280,\nIF(K74=\"D+\",Profile!$F$281,\nIF(K74=\"D\",Profile!$F$281,\nIF(K74=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-19 (ii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E75,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_19",{"$f":"IFERROR(VLOOKUP(B75,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Use of competitive procurement methods "},"A","When contracts are awarded by methods other than open competition, they are justified in accordance with legal requirements in all cases. ","A","Performance unchanged. In all cases, the contracting entity has justified the use of procurement methods other than open competition and has obtained the approval of the Commission des marchés publics et des concessions (CPPC). ","Yes",{"$f":"IF(TRIM(CLEAN(I75))=\"A\",4)+IF(TRIM(CLEAN(I75))=\"B+\",3.5)+IF(TRIM(CLEAN(I75))=\"B\",3)+IF(TRIM(CLEAN(I75))=\"C+\",2.5)+IF(TRIM(CLEAN(I75))=\"C\",2)+IF(TRIM(CLEAN(I75))=\"D+\",1.5)+IF(TRIM(CLEAN(I75))=\"D\",1)+IF(TRIM(CLEAN(I75))=\"NR\",1)+IF(TRIM(CLEAN(I75))=\"NU\",0)+IF(TRIM(CLEAN(I75))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K75))=\"A\",4)+IF(TRIM(CLEAN(K75))=\"B+\",3.5)+IF(TRIM(CLEAN(K75))=\"B\",3)+IF(TRIM(CLEAN(K75))=\"C+\",2.5)+IF(TRIM(CLEAN(K75))=\"C\",2)+IF(TRIM(CLEAN(K75))=\"D+\",1.5)+IF(TRIM(CLEAN(K75))=\"D\",1)+IF(TRIM(CLEAN(K75))=\"NR\",1)+IF(TRIM(CLEAN(K75))=\"NU\",0)+IF(TRIM(CLEAN(K75))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M78=Profile!$E$250,IF(Q78-O78<0,\"-\",IF(Q78-O78>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K75=\"D\",Profile!$F$276,\nIF(K75=\"D+\",Profile!$F$276,\nIF(K75=\"D*\",Profile!$F$276,\nIF(K75=\"C\",Profile!$F$277,\nIF(K75=\"C+\",Profile!$F$278,\nIF(K75=\"B\",Profile!$F$278,\nIF(K75=\"B+\",Profile!$F$279,\nIF(K75=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K75=\"A\",Profile!$F$280,\nIF(K75=\"B+\",Profile!$F$280,\nIF(K75=\"B\",Profile!$F$280,\nIF(K75=\"D+\",Profile!$F$281,\nIF(K75=\"D\",Profile!$F$281,\nIF(K75=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-19 (iii)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E76,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_19",{"$f":"IFERROR(VLOOKUP(B76,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Public access to complete, reliable, and timely procurement information"},"B","At least 3 of the 4 key information elements are complete and reliable for government units representing 75% of procurement operations and made available to the public in a timely manner.","B","Performance unchanged. Procurement plans, representing over 90% of contract value, tendering opportunities and public procurement complaint resolution are now published on the PPCC website. Complaints data have not been published since 2016. Contract awards are published for 2018/2019 but not for 2019/2020.  ","Yes",{"$f":"IF(TRIM(CLEAN(I76))=\"A\",4)+IF(TRIM(CLEAN(I76))=\"B+\",3.5)+IF(TRIM(CLEAN(I76))=\"B\",3)+IF(TRIM(CLEAN(I76))=\"C+\",2.5)+IF(TRIM(CLEAN(I76))=\"C\",2)+IF(TRIM(CLEAN(I76))=\"D+\",1.5)+IF(TRIM(CLEAN(I76))=\"D\",1)+IF(TRIM(CLEAN(I76))=\"NR\",1)+IF(TRIM(CLEAN(I76))=\"NU\",0)+IF(TRIM(CLEAN(I76))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K76))=\"A\",4)+IF(TRIM(CLEAN(K76))=\"B+\",3.5)+IF(TRIM(CLEAN(K76))=\"B\",3)+IF(TRIM(CLEAN(K76))=\"C+\",2.5)+IF(TRIM(CLEAN(K76))=\"C\",2)+IF(TRIM(CLEAN(K76))=\"D+\",1.5)+IF(TRIM(CLEAN(K76))=\"D\",1)+IF(TRIM(CLEAN(K76))=\"NR\",1)+IF(TRIM(CLEAN(K76))=\"NU\",0)+IF(TRIM(CLEAN(K76))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M79=Profile!$E$250,IF(Q79-O79<0,\"-\",IF(Q79-O79>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K76=\"D\",Profile!$F$276,\nIF(K76=\"D+\",Profile!$F$276,\nIF(K76=\"D*\",Profile!$F$276,\nIF(K76=\"C\",Profile!$F$277,\nIF(K76=\"C+\",Profile!$F$278,\nIF(K76=\"B\",Profile!$F$278,\nIF(K76=\"B+\",Profile!$F$279,\nIF(K76=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K76=\"A\",Profile!$F$280,\nIF(K76=\"B+\",Profile!$F$280,\nIF(K76=\"B\",Profile!$F$280,\nIF(K76=\"D+\",Profile!$F$281,\nIF(K76=\"D\",Profile!$F$281,\nIF(K76=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-19 (iv)","M2","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E77,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_19",{"$f":"IFERROR(VLOOKUP(B77,Profile!A2:B246,2,FALSE),\"\")","v":"(iv) Existence of an independent administrative procurement complaints system "},"B","The public procurement complaints system (CARP) meets six of the seven criteria listed, including criteria (i) and (ii).","B","Performance unchanged. Criterion (vi) is still not met. No information on complaints is available on the PPCC website after 2016.  ","Yes",{"$f":"IF(TRIM(CLEAN(I77))=\"A\",4)+IF(TRIM(CLEAN(I77))=\"B+\",3.5)+IF(TRIM(CLEAN(I77))=\"B\",3)+IF(TRIM(CLEAN(I77))=\"C+\",2.5)+IF(TRIM(CLEAN(I77))=\"C\",2)+IF(TRIM(CLEAN(I77))=\"D+\",1.5)+IF(TRIM(CLEAN(I77))=\"D\",1)+IF(TRIM(CLEAN(I77))=\"NR\",1)+IF(TRIM(CLEAN(I77))=\"NU\",0)+IF(TRIM(CLEAN(I77))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K77))=\"A\",4)+IF(TRIM(CLEAN(K77))=\"B+\",3.5)+IF(TRIM(CLEAN(K77))=\"B\",3)+IF(TRIM(CLEAN(K77))=\"C+\",2.5)+IF(TRIM(CLEAN(K77))=\"C\",2)+IF(TRIM(CLEAN(K77))=\"D+\",1.5)+IF(TRIM(CLEAN(K77))=\"D\",1)+IF(TRIM(CLEAN(K77))=\"NR\",1)+IF(TRIM(CLEAN(K77))=\"NU\",0)+IF(TRIM(CLEAN(K77))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M80=Profile!$E$250,IF(Q80-O80<0,\"-\",IF(Q80-O80>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K77=\"D\",Profile!$F$276,\nIF(K77=\"D+\",Profile!$F$276,\nIF(K77=\"D*\",Profile!$F$276,\nIF(K77=\"C\",Profile!$F$277,\nIF(K77=\"C+\",Profile!$F$278,\nIF(K77=\"B\",Profile!$F$278,\nIF(K77=\"B+\",Profile!$F$279,\nIF(K77=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K77=\"A\",Profile!$F$280,\nIF(K77=\"B+\",Profile!$F$280,\nIF(K77=\"B\",Profile!$F$280,\nIF(K77=\"D+\",Profile!$F$281,\nIF(K77=\"D\",Profile!$F$281,\nIF(K77=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-20","M1","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E78,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B78","v":"PI-20"},{"$f":"IFERROR(VLOOKUP(B78,Profile!A2:B246,2,FALSE),\"\")","v":"PI-20  Accounting for revenue "},{"$f":"IF(OR(I79=\"NR\",I80=\"NR\",I81=\"NR\"),\"NR\",\nIF(AND(I79=\"NU\",I80=\"NU\",I81=\"NU\"),\"NU\",\nIF(AND(OR(I79=\"NA\",I79=\"NU\"),OR(I80=\"NA\",I80=\"NU\"),OR(I81=\"NA\",I81=\"NU\")),\"NA\",\nIF(N78>3.65,\"A\",\nIF(N78>=3.25,\"B+\",\nIF(N78>2.65,\"B\",\nIF(N78>=2.25,\"C+\",\nIF(N78>1.75,\"C\",\nIF(N78>1.25,\"D+\",\nIF(AND(N78<=1.25,N78>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K79=\"NR\",K80=\"NR\",K81=\"NR\"),\"NR\",\nIF(AND(K79=\"NU\",K80=\"NU\",K81=\"NU\"),\"NU\",\nIF(AND(OR(K79=\"NA\",K79=\"NU\"),OR(K80=\"NA\",K80=\"NU\"),OR(K81=\"NA\",K81=\"NU\")),\"NA\",\nIF(P78>3.65,\"A\",\nIF(P78>=3.25,\"B+\",\nIF(P78>2.65,\"B\",\nIF(P78>=2.25,\"C+\",\nIF(P78>1.75,\"C\",\nIF(P78>1.25,\"D+\",\nIF(AND(P78<=1.25,P78>0),\"D\",\nIF(AND(K79=\"NA\",K80=\"NA\",K81=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C"},null,{"$f":"IF(OR(M79=Profile!E251,M80=Profile!E251,M81=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I79=\"NR\",I80=\"NR\",I81=\"NR\"),1,IF(C78=\"M1\",IF(ROUND(AVERAGEIF(N79:N81,\">0\"),1)=ROUND(MIN(IF(N79:N81>0,N79:N81)),1),ROUND(AVERAGEIF(N79:N81,\">0\"),1),ROUND(MIN(IF(N79:N81>0,N79:N81)),1)+0.5),ROUND(AVERAGEIF(N79:N81,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K79=\"NR\",K80=\"NR\",K81=\"NR\"),1,IF(C78=\"M1\",IF(ROUND(AVERAGEIF(P79:P81,\">0\"),1)=ROUND(MIN(IF(P79:P81>0,P79:P81)),1),ROUND(AVERAGEIF(P79:P81,\">0\"),1),ROUND(MIN(IF(P79:P81>0,P79:P81)),1)+0.5),ROUND(AVERAGEIF(P79:P81,\">0\"),1))),0)","v":2},2,{"$f":"IF(M78=MetaData!E72,\"N.C.\",\nIF(Q78>O78,\"+\",\nIF(Q78<O78,\"-\",\nIF(Q78=O78,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K78=\"D\",Profile!$F$276,\nIF(K78=\"D+\",Profile!$F$276,\nIF(K78=\"D*\",Profile!$F$276,\nIF(K78=\"C\",Profile!$F$277,\nIF(K78=\"C+\",Profile!$F$278,\nIF(K78=\"B\",Profile!$F$278,\nIF(K78=\"B+\",Profile!$F$279,\nIF(K78=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K78=\"A\",Profile!$F$280,\nIF(K78=\"B+\",Profile!$F$280,\nIF(K78=\"B\",Profile!$F$280,\nIF(K78=\"D+\",Profile!$F$281,\nIF(K78=\"D\",Profile!$F$281,\nIF(K78=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},1,0,0,3]
[{"$f":"H3","v":"Pefalia"},"PI-20 (i)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E79,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_20",{"$f":"IFERROR(VLOOKUP(B79,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Effectiveness of expenditure commitment controls "},"B","Expenditure commitment controls are in place and effectively limit commitments to actual cash availability and approved budget allocations for the majority of expenditure, with a few exceptions (urgent expenditure). ","C","Performance may have declined or remained unchanged if the previous rating was too optimistic. Effective commitment control measures exist through IFMIS, limiting expenditure commitments to approved allocations, but they do not cover more than 75% of expenditure by value.","No",{"$f":"IF(TRIM(CLEAN(I79))=\"A\",4)+IF(TRIM(CLEAN(I79))=\"B+\",3.5)+IF(TRIM(CLEAN(I79))=\"B\",3)+IF(TRIM(CLEAN(I79))=\"C+\",2.5)+IF(TRIM(CLEAN(I79))=\"C\",2)+IF(TRIM(CLEAN(I79))=\"D+\",1.5)+IF(TRIM(CLEAN(I79))=\"D\",1)+IF(TRIM(CLEAN(I79))=\"NR\",1)+IF(TRIM(CLEAN(I79))=\"NU\",0)+IF(TRIM(CLEAN(I79))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K79))=\"A\",4)+IF(TRIM(CLEAN(K79))=\"B+\",3.5)+IF(TRIM(CLEAN(K79))=\"B\",3)+IF(TRIM(CLEAN(K79))=\"C+\",2.5)+IF(TRIM(CLEAN(K79))=\"C\",2)+IF(TRIM(CLEAN(K79))=\"D+\",1.5)+IF(TRIM(CLEAN(K79))=\"D\",1)+IF(TRIM(CLEAN(K79))=\"NR\",1)+IF(TRIM(CLEAN(K79))=\"NU\",0)+IF(TRIM(CLEAN(K79))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M82=Profile!$E$250,IF(Q82-O82<0,\"-\",IF(Q82-O82>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"+"},{"$f":"IF(K79=\"D\",Profile!$F$276,\nIF(K79=\"D+\",Profile!$F$276,\nIF(K79=\"D*\",Profile!$F$276,\nIF(K79=\"C\",Profile!$F$277,\nIF(K79=\"C+\",Profile!$F$278,\nIF(K79=\"B\",Profile!$F$278,\nIF(K79=\"B+\",Profile!$F$279,\nIF(K79=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K79=\"A\",Profile!$F$280,\nIF(K79=\"B+\",Profile!$F$280,\nIF(K79=\"B\",Profile!$F$280,\nIF(K79=\"D+\",Profile!$F$281,\nIF(K79=\"D\",Profile!$F$281,\nIF(K79=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-20 (ii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E80,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_20",{"$f":"IFERROR(VLOOKUP(B80,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Comprehensiveness, relevance and understanding of other internal control rules/ procedures "},"C","Other internal control rules and procedures consist of a BASIC set of rules for processing and recording transactions, clearly understood by spending entities. Controls are deficient for around 50% of MACs not yet using IFMIS.","C","Unchanged performance. The laws and regulations relating to internal control and the MMF are comprehensive and easy to understand. However, the implementation of IFMIS, which should have enhanced understanding of controls, has not been completed, and coverage is still inadequate.","Yes",{"$f":"IF(TRIM(CLEAN(I80))=\"A\",4)+IF(TRIM(CLEAN(I80))=\"B+\",3.5)+IF(TRIM(CLEAN(I80))=\"B\",3)+IF(TRIM(CLEAN(I80))=\"C+\",2.5)+IF(TRIM(CLEAN(I80))=\"C\",2)+IF(TRIM(CLEAN(I80))=\"D+\",1.5)+IF(TRIM(CLEAN(I80))=\"D\",1)+IF(TRIM(CLEAN(I80))=\"NR\",1)+IF(TRIM(CLEAN(I80))=\"NU\",0)+IF(TRIM(CLEAN(I80))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K80))=\"A\",4)+IF(TRIM(CLEAN(K80))=\"B+\",3.5)+IF(TRIM(CLEAN(K80))=\"B\",3)+IF(TRIM(CLEAN(K80))=\"C+\",2.5)+IF(TRIM(CLEAN(K80))=\"C\",2)+IF(TRIM(CLEAN(K80))=\"D+\",1.5)+IF(TRIM(CLEAN(K80))=\"D\",1)+IF(TRIM(CLEAN(K80))=\"NR\",1)+IF(TRIM(CLEAN(K80))=\"NU\",0)+IF(TRIM(CLEAN(K80))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M83=Profile!$E$250,IF(Q83-O83<0,\"-\",IF(Q83-O83>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K80=\"D\",Profile!$F$276,\nIF(K80=\"D+\",Profile!$F$276,\nIF(K80=\"D*\",Profile!$F$276,\nIF(K80=\"C\",Profile!$F$277,\nIF(K80=\"C+\",Profile!$F$278,\nIF(K80=\"B\",Profile!$F$278,\nIF(K80=\"B+\",Profile!$F$279,\nIF(K80=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K80=\"A\",Profile!$F$280,\nIF(K80=\"B+\",Profile!$F$280,\nIF(K80=\"B\",Profile!$F$280,\nIF(K80=\"D+\",Profile!$F$281,\nIF(K80=\"D\",Profile!$F$281,\nIF(K80=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-20 (iii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E81,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_20",{"$f":"IFERROR(VLOOKUP(B81,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Degree of compliance with rules for processing and recording transactions "},"C","The rules are respected in a significant majority of transactions. IFMIS covered 90% of entities' budget allocations and 70% of their expenditure by value for the 2018/19 financial year. However, the use of unjustified simplified/emergency procedures may persist for 55% of spending entities (but only 30% by value).","C","Performance may have improved because IFMIS coverage has increased, but not enough to improve the score. Simplified procedures can still be used, particularly in cases of unjustified urgency for around 56% of spending entities for which IFMIS has not yet been implemented.","Yes",{"$f":"IF(TRIM(CLEAN(I81))=\"A\",4)+IF(TRIM(CLEAN(I81))=\"B+\",3.5)+IF(TRIM(CLEAN(I81))=\"B\",3)+IF(TRIM(CLEAN(I81))=\"C+\",2.5)+IF(TRIM(CLEAN(I81))=\"C\",2)+IF(TRIM(CLEAN(I81))=\"D+\",1.5)+IF(TRIM(CLEAN(I81))=\"D\",1)+IF(TRIM(CLEAN(I81))=\"NR\",1)+IF(TRIM(CLEAN(I81))=\"NU\",0)+IF(TRIM(CLEAN(I81))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K81))=\"A\",4)+IF(TRIM(CLEAN(K81))=\"B+\",3.5)+IF(TRIM(CLEAN(K81))=\"B\",3)+IF(TRIM(CLEAN(K81))=\"C+\",2.5)+IF(TRIM(CLEAN(K81))=\"C\",2)+IF(TRIM(CLEAN(K81))=\"D+\",1.5)+IF(TRIM(CLEAN(K81))=\"D\",1)+IF(TRIM(CLEAN(K81))=\"NR\",1)+IF(TRIM(CLEAN(K81))=\"NU\",0)+IF(TRIM(CLEAN(K81))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M84=Profile!$E$250,IF(Q84-O84<0,\"-\",IF(Q84-O84>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K81=\"D\",Profile!$F$276,\nIF(K81=\"D+\",Profile!$F$276,\nIF(K81=\"D*\",Profile!$F$276,\nIF(K81=\"C\",Profile!$F$277,\nIF(K81=\"C+\",Profile!$F$278,\nIF(K81=\"B\",Profile!$F$278,\nIF(K81=\"B+\",Profile!$F$279,\nIF(K81=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K81=\"A\",Profile!$F$280,\nIF(K81=\"B+\",Profile!$F$280,\nIF(K81=\"B\",Profile!$F$280,\nIF(K81=\"D+\",Profile!$F$281,\nIF(K81=\"D\",Profile!$F$281,\nIF(K81=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-21","M1","Indic","C(ii)",{"$f":"IFERROR(VLOOKUP(E82,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},{"$f":"+B82","v":"PI-21"},{"$f":"IFERROR(VLOOKUP(B82,Profile!A2:B246,2,FALSE),\"\")","v":"PI-21  Predictability of in_year resource allocation "},{"$f":"IF(OR(I83=\"NR\",I84=\"NR\",I85=\"NR\"),\"NR\",\nIF(AND(I83=\"NU\",I84=\"NU\",I85=\"NU\"),\"NU\",\nIF(AND(OR(I83=\"NA\",I83=\"NU\"),OR(I84=\"NA\",I84=\"NU\"),OR(I85=\"NA\",I85=\"NU\")),\"NA\",\nIF(N82>3.65,\"A\",\nIF(N82>=3.25,\"B+\",\nIF(N82>2.65,\"B\",\nIF(N82>=2.25,\"C+\",\nIF(N82>1.75,\"C\",\nIF(N82>1.25,\"D+\",\nIF(AND(N82<=1.25,N82>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K83=\"NR\",K84=\"NR\",K85=\"NR\"),\"NR\",\nIF(AND(K83=\"NU\",K84=\"NU\",K85=\"NU\"),\"NU\",\nIF(AND(OR(K83=\"NA\",K83=\"NU\"),OR(K84=\"NA\",K84=\"NU\"),OR(K85=\"NA\",K85=\"NU\")),\"NA\",\nIF(P82>3.65,\"A\",\nIF(P82>=3.25,\"B+\",\nIF(P82>2.65,\"B\",\nIF(P82>=2.25,\"C+\",\nIF(P82>1.75,\"C\",\nIF(P82>1.25,\"D+\",\nIF(AND(P82<=1.25,P82>0),\"D\",\nIF(AND(K83=\"NA\",K84=\"NA\",K85=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"NR"},null,{"$f":"IF(OR(M83=Profile!E251,M84=Profile!E251,M85=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I83=\"NR\",I84=\"NR\",I85=\"NR\"),1,IF(C82=\"M1\",IF(ROUND(AVERAGEIF(N83:N85,\">0\"),1)=ROUND(MIN(IF(N83:N85>0,N83:N85)),1),ROUND(AVERAGEIF(N83:N85,\">0\"),1),ROUND(MIN(IF(N83:N85>0,N83:N85)),1)+0.5),ROUND(AVERAGEIF(N83:N85,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K83=\"NR\",K84=\"NR\",K85=\"NR\"),1,IF(C82=\"M1\",IF(ROUND(AVERAGEIF(P83:P85,\">0\"),1)=ROUND(MIN(IF(P83:P85>0,P83:P85)),1),ROUND(AVERAGEIF(P83:P85,\">0\"),1),ROUND(MIN(IF(P83:P85>0,P83:P85)),1)+0.5),ROUND(AVERAGEIF(P83:P85,\">0\"),1))),0)","v":1},4,{"$f":"IF(M82=MetaData!E76,\"N.C.\",\nIF(Q82>O82,\"+\",\nIF(Q82<O82,\"-\",\nIF(Q82=O82,\" =\",\n\"\"\n))))","v":"+"},{"$f":"IF(K82=\"D\",Profile!$F$276,\nIF(K82=\"D+\",Profile!$F$276,\nIF(K82=\"D*\",Profile!$F$276,\nIF(K82=\"C\",Profile!$F$277,\nIF(K82=\"C+\",Profile!$F$278,\nIF(K82=\"B\",Profile!$F$278,\nIF(K82=\"B+\",Profile!$F$279,\nIF(K82=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K82=\"A\",Profile!$F$280,\nIF(K82=\"B+\",Profile!$F$280,\nIF(K82=\"B\",Profile!$F$280,\nIF(K82=\"D+\",Profile!$F$281,\nIF(K82=\"D\",Profile!$F$281,\nIF(K82=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-21 (i)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E83,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_21",{"$f":"IFERROR(VLOOKUP(B83,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Coverage and quality of the internal audit function  "},"B","Internal audit is operational for around 70% of central government entities (in terms of expenditure) and largely meets professional standards. It focuses on systemic issues (at least 50% of staff time). ","B","Performance unchanged. Internal audit is functional in 57 MACs representing 70% of total government expenditure. Internal audit generally meets IA standards. Over 50% of internal audit staff time is devoted to assessing the effectiveness of internal controls.","Yes",{"$f":"IF(TRIM(CLEAN(I83))=\"A\",4)+IF(TRIM(CLEAN(I83))=\"B+\",3.5)+IF(TRIM(CLEAN(I83))=\"B\",3)+IF(TRIM(CLEAN(I83))=\"C+\",2.5)+IF(TRIM(CLEAN(I83))=\"C\",2)+IF(TRIM(CLEAN(I83))=\"D+\",1.5)+IF(TRIM(CLEAN(I83))=\"D\",1)+IF(TRIM(CLEAN(I83))=\"NR\",1)+IF(TRIM(CLEAN(I83))=\"NU\",0)+IF(TRIM(CLEAN(I83))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K83))=\"A\",4)+IF(TRIM(CLEAN(K83))=\"B+\",3.5)+IF(TRIM(CLEAN(K83))=\"B\",3)+IF(TRIM(CLEAN(K83))=\"C+\",2.5)+IF(TRIM(CLEAN(K83))=\"C\",2)+IF(TRIM(CLEAN(K83))=\"D+\",1.5)+IF(TRIM(CLEAN(K83))=\"D\",1)+IF(TRIM(CLEAN(K83))=\"NR\",1)+IF(TRIM(CLEAN(K83))=\"NU\",0)+IF(TRIM(CLEAN(K83))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M86=Profile!$E$250,IF(Q86-O86<0,\"-\",IF(Q86-O86>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K83=\"D\",Profile!$F$276,\nIF(K83=\"D+\",Profile!$F$276,\nIF(K83=\"D*\",Profile!$F$276,\nIF(K83=\"C\",Profile!$F$277,\nIF(K83=\"C+\",Profile!$F$278,\nIF(K83=\"B\",Profile!$F$278,\nIF(K83=\"B+\",Profile!$F$279,\nIF(K83=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K83=\"A\",Profile!$F$280,\nIF(K83=\"B+\",Profile!$F$280,\nIF(K83=\"B\",Profile!$F$280,\nIF(K83=\"D+\",Profile!$F$281,\nIF(K83=\"D\",Profile!$F$281,\nIF(K83=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-21 (ii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E84,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_21",{"$f":"IFERROR(VLOOKUP(B84,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Frequency and distribution of reports "},"C","The MACs prepare quarterly internal audit reports which are sent first to the IAA, then to the audited spending entity and to the Ministry of State for Presidential Affairs (Office of the President).","C","Performance unchanged. The Auditor General and the Ministry of Finance do not receive a copy. ","Yes",{"$f":"IF(TRIM(CLEAN(I84))=\"A\",4)+IF(TRIM(CLEAN(I84))=\"B+\",3.5)+IF(TRIM(CLEAN(I84))=\"B\",3)+IF(TRIM(CLEAN(I84))=\"C+\",2.5)+IF(TRIM(CLEAN(I84))=\"C\",2)+IF(TRIM(CLEAN(I84))=\"D+\",1.5)+IF(TRIM(CLEAN(I84))=\"D\",1)+IF(TRIM(CLEAN(I84))=\"NR\",1)+IF(TRIM(CLEAN(I84))=\"NU\",0)+IF(TRIM(CLEAN(I84))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K84))=\"A\",4)+IF(TRIM(CLEAN(K84))=\"B+\",3.5)+IF(TRIM(CLEAN(K84))=\"B\",3)+IF(TRIM(CLEAN(K84))=\"C+\",2.5)+IF(TRIM(CLEAN(K84))=\"C\",2)+IF(TRIM(CLEAN(K84))=\"D+\",1.5)+IF(TRIM(CLEAN(K84))=\"D\",1)+IF(TRIM(CLEAN(K84))=\"NR\",1)+IF(TRIM(CLEAN(K84))=\"NU\",0)+IF(TRIM(CLEAN(K84))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M87=Profile!$E$250,IF(Q87-O87<0,\"-\",IF(Q87-O87>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K84=\"D\",Profile!$F$276,\nIF(K84=\"D+\",Profile!$F$276,\nIF(K84=\"D*\",Profile!$F$276,\nIF(K84=\"C\",Profile!$F$277,\nIF(K84=\"C+\",Profile!$F$278,\nIF(K84=\"B\",Profile!$F$278,\nIF(K84=\"B+\",Profile!$F$279,\nIF(K84=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K84=\"A\",Profile!$F$280,\nIF(K84=\"B+\",Profile!$F$280,\nIF(K84=\"B\",Profile!$F$280,\nIF(K84=\"D+\",Profile!$F$281,\nIF(K84=\"D\",Profile!$F$281,\nIF(K84=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-21 (iii)","M1","Comp","C(ii)",{"$f":"IFERROR(VLOOKUP(E85,Profile!A2:B246,2,FALSE),\"\")","v":"Cii  Predictability and control in budget execution"},"PI_21",{"$f":"IFERROR(VLOOKUP(B85,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Extent of management response to internal audit findings "},"C","No information has been provided on the percentage of actions taken by management on major issues raised in audit reports.","NR","Performance trends cannot be determined. A system for tracking audits in MACs has been set up, but no data has been provided.","Yes",{"$f":"IF(TRIM(CLEAN(I85))=\"A\",4)+IF(TRIM(CLEAN(I85))=\"B+\",3.5)+IF(TRIM(CLEAN(I85))=\"B\",3)+IF(TRIM(CLEAN(I85))=\"C+\",2.5)+IF(TRIM(CLEAN(I85))=\"C\",2)+IF(TRIM(CLEAN(I85))=\"D+\",1.5)+IF(TRIM(CLEAN(I85))=\"D\",1)+IF(TRIM(CLEAN(I85))=\"NR\",1)+IF(TRIM(CLEAN(I85))=\"NU\",0)+IF(TRIM(CLEAN(I85))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K85))=\"A\",4)+IF(TRIM(CLEAN(K85))=\"B+\",3.5)+IF(TRIM(CLEAN(K85))=\"B\",3)+IF(TRIM(CLEAN(K85))=\"C+\",2.5)+IF(TRIM(CLEAN(K85))=\"C\",2)+IF(TRIM(CLEAN(K85))=\"D+\",1.5)+IF(TRIM(CLEAN(K85))=\"D\",1)+IF(TRIM(CLEAN(K85))=\"NR\",1)+IF(TRIM(CLEAN(K85))=\"NU\",0)+IF(TRIM(CLEAN(K85))=\"NA\",0)","v":1},4,{"$f":"IFERROR(IF(M88=Profile!$E$250,IF(Q88-O88<0,\"-\",IF(Q88-O88>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K85=\"D\",Profile!$F$276,\nIF(K85=\"D+\",Profile!$F$276,\nIF(K85=\"D*\",Profile!$F$276,\nIF(K85=\"C\",Profile!$F$277,\nIF(K85=\"C+\",Profile!$F$278,\nIF(K85=\"B\",Profile!$F$278,\nIF(K85=\"B+\",Profile!$F$279,\nIF(K85=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K85=\"A\",Profile!$F$280,\nIF(K85=\"B+\",Profile!$F$280,\nIF(K85=\"B\",Profile!$F$280,\nIF(K85=\"D+\",Profile!$F$281,\nIF(K85=\"D\",Profile!$F$281,\nIF(K85=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"C (iii)",null,"Pilar","C(iii)",{"$f":"IFERROR(VLOOKUP(E86,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},null,{"$f":"IFERROR(VLOOKUP(B86,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"IF(N86>3.65,\"A\",\nIF(N86>=3.25,\"B+\",\nIF(N86>2.65,\"B\",\nIF(N86>=2.25,\"C+\",\nIF(N86>1.75,\"C\",\nIF(N86>1.25,\"D+\",\nIF(AND(N86<=1.25,N86>0),\"D\",\n\"\"\n)))))))","v":"C+"},null,{"$f":"IF(P86>3.65,\"A\",\nIF(P86>=3.25,\"B+\",\nIF(P86>2.65,\"B\",\nIF(P86>=2.25,\"C+\",\nIF(P86>1.75,\"C\",\nIF(P86>1.25,\"D+\",\nIF(AND(P86<=1.25,P86>0),\"D\",\n\"\"\n)))))))","v":"D+"},null,{"$f":"IF(COUNTIFS(M87:M99,Profile!E250)=13,Profile!E250,Profile!E251)","v":"No"},{"$f":"IFERROR(IF(OR(I87=\"NR\",I90=\"NR\",I92=\"NR\",I96=\"NR\"),1,AVERAGEIFS(N87:N99,D87:D99,\"Indic\",N87:N99,\">0\")),0)","v":2.375},2.5,{"$f":"IFERROR(IF(OR(K87=\"NR\",K90=\"NR\",K92=\"NR\",K96=\"NR\"),1,AVERAGEIFS(P87:P99,D87:D99,\"Indic\",P87:P99,\">0\")),0)","v":1.375},1.5,{"$f":"IF(M86=MetaData!E80,\"N.C.\",\nIF(Q86>O86,\"+\",\nIF(Q86<O86,\"-\",\nIF(Q86=O86,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K86=\"D\",Profile!$F$276,\nIF(K86=\"D+\",Profile!$F$276,\nIF(K86=\"D*\",Profile!$F$276,\nIF(K86=\"C\",Profile!$F$277,\nIF(K86=\"C+\",Profile!$F$278,\nIF(K86=\"B\",Profile!$F$278,\nIF(K86=\"B+\",Profile!$F$279,\nIF(K86=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K86=\"A\",Profile!$F$280,\nIF(K86=\"B+\",Profile!$F$280,\nIF(K86=\"B\",Profile!$F$280,\nIF(K86=\"D+\",Profile!$F$281,\nIF(K86=\"D\",Profile!$F$281,\nIF(K86=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"PI-22","M2","Indic","C(iii)",{"$f":"IFERROR(VLOOKUP(E87,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},{"$f":"+B87","v":"PI-22"},{"$f":"IFERROR(VLOOKUP(B87,Profile!A2:B246,2,FALSE),\"\")","v":"PI-22  Expenditure arrears "},{"$f":"IF(OR(I88=\"NR\",I89=\"NR\"),\"NR\",\nIF(AND(I88=\"NU\",I89=\"NU\"),\"NU\",\nIF(AND(OR(I88=\"NA\",I88=\"NU\"),OR(I89=\"NA\",I89=\"NU\")),\"NA\",\nIF(N87>3.65,\"A\",\nIF(N87>=3.25,\"B+\",\nIF(N87>2.65,\"B\",\nIF(N87>=2.25,\"C+\",\nIF(N87>1.75,\"C\",\nIF(N87>1.25,\"D+\",\nIF(AND(N87<=1.25,N87>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K88=\"NR\",K89=\"NR\"),\"NR\",\nIF(AND(K88=\"NU\",K89=\"NU\"),\"NU\",\nIF(AND(OR(K88=\"NA\",K88=\"NU\"),OR(K89=\"NA\",K89=\"NU\")),\"NA\",\nIF(P87>3.65,\"A\",\nIF(P87>=3.25,\"B+\",\nIF(P87>2.65,\"B\",\nIF(P87>=2.25,\"C+\",\nIF(P87>1.75,\"C\",\nIF(P87>1.25,\"D+\",\nIF(AND(P87<=1.25,P87>0),\"D\",\n\"\"\n))))))))))","v":"D"},null,{"$f":"IF(OR(M88=Profile!E251,M89=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I88=\"NR\",I89=\"NR\"),1,IF(C87=\"M1\",IF(ROUND(AVERAGEIF(N88:N89,\">0\"),1)=ROUND(MIN(IF(N88:N89>0,N88:N89)),1),ROUND(AVERAGEIF(N88:N89,\">0\"),1),ROUND(MIN(IF(N88:N89>0,N88:N89)),1)+0.5),ROUND(AVERAGEIF(N88:N89,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K88=\"NR\",K89=\"NR\"),1,IF(C87=\"M1\",IF(ROUND(AVERAGEIF(P88:P89,\">0\"),1)=ROUND(MIN(IF(P88:P89>0,P88:P89)),1),ROUND(AVERAGEIF(P88:P89,\">0\"),1),ROUND(MIN(IF(P88:P89>0,P88:P89)),1)+0.5),ROUND(AVERAGEIF(P88:P89,\">0\"),1))),0)","v":1},1,{"$f":"IF(M87=MetaData!E81,\"N.C.\",\nIF(Q87>O87,\"+\",\nIF(Q87<O87,\"-\",\nIF(Q87=O87,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K87=\"D\",Profile!$F$276,\nIF(K87=\"D+\",Profile!$F$276,\nIF(K87=\"D*\",Profile!$F$276,\nIF(K87=\"C\",Profile!$F$277,\nIF(K87=\"C+\",Profile!$F$278,\nIF(K87=\"B\",Profile!$F$278,\nIF(K87=\"B+\",Profile!$F$279,\nIF(K87=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K87=\"A\",Profile!$F$280,\nIF(K87=\"B+\",Profile!$F$280,\nIF(K87=\"B\",Profile!$F$280,\nIF(K87=\"D+\",Profile!$F$281,\nIF(K87=\"D\",Profile!$F$281,\nIF(K87=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,1,2]
[{"$f":"H3","v":"Pefalia"},"PI-22 (i)","M2","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E88,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_22",{"$f":"IFERROR(VLOOKUP(B88,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Regularity of bank reconciliations "},"C","Bank reconciliations for all bank accounts managed by the Treasury are not carried out on a regular basis, and usually more than 8 weeks after the end of the period. This is the main reason why it takes so long for the Auditor General to produce his report on AFS.","D","Performance unchanged, but at odds with the score given by the previous assessment. The reconciliation process probably takes more than 2 months instead of one. An unknown number of accounts held by MACs remain outside the monthly reconciliation process, and the Auditor General is taking more than a year to finalize his report on AFS due to government delays in providing explanations for discrepancies reported by the Auditor General.","No",{"$f":"IF(TRIM(CLEAN(I88))=\"A\",4)+IF(TRIM(CLEAN(I88))=\"B+\",3.5)+IF(TRIM(CLEAN(I88))=\"B\",3)+IF(TRIM(CLEAN(I88))=\"C+\",2.5)+IF(TRIM(CLEAN(I88))=\"C\",2)+IF(TRIM(CLEAN(I88))=\"D+\",1.5)+IF(TRIM(CLEAN(I88))=\"D\",1)+IF(TRIM(CLEAN(I88))=\"NR\",1)+IF(TRIM(CLEAN(I88))=\"NU\",0)+IF(TRIM(CLEAN(I88))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K88))=\"A\",4)+IF(TRIM(CLEAN(K88))=\"B+\",3.5)+IF(TRIM(CLEAN(K88))=\"B\",3)+IF(TRIM(CLEAN(K88))=\"C+\",2.5)+IF(TRIM(CLEAN(K88))=\"C\",2)+IF(TRIM(CLEAN(K88))=\"D+\",1.5)+IF(TRIM(CLEAN(K88))=\"D\",1)+IF(TRIM(CLEAN(K88))=\"NR\",1)+IF(TRIM(CLEAN(K88))=\"NU\",0)+IF(TRIM(CLEAN(K88))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M91=Profile!$E$250,IF(Q91-O91<0,\"-\",IF(Q91-O91>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"-"},{"$f":"IF(K88=\"D\",Profile!$F$276,\nIF(K88=\"D+\",Profile!$F$276,\nIF(K88=\"D*\",Profile!$F$276,\nIF(K88=\"C\",Profile!$F$277,\nIF(K88=\"C+\",Profile!$F$278,\nIF(K88=\"B\",Profile!$F$278,\nIF(K88=\"B+\",Profile!$F$279,\nIF(K88=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K88=\"A\",Profile!$F$280,\nIF(K88=\"B+\",Profile!$F$280,\nIF(K88=\"B\",Profile!$F$280,\nIF(K88=\"D+\",Profile!$F$281,\nIF(K88=\"D\",Profile!$F$281,\nIF(K88=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-22 (ii)","M2","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E89,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_22",{"$f":"IFERROR(VLOOKUP(B89,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Regularity of reconciliation and clearance of suspense accounts and advances "},"D","The reconciliation and clearance of suspense accounts and advances are not carried out by the Ministry of Finance.","D","Performance unchanged. The government does not maintain suspense accounts. Petty cash advances are treated as transfers, not advances. ","Yes",{"$f":"IF(TRIM(CLEAN(I89))=\"A\",4)+IF(TRIM(CLEAN(I89))=\"B+\",3.5)+IF(TRIM(CLEAN(I89))=\"B\",3)+IF(TRIM(CLEAN(I89))=\"C+\",2.5)+IF(TRIM(CLEAN(I89))=\"C\",2)+IF(TRIM(CLEAN(I89))=\"D+\",1.5)+IF(TRIM(CLEAN(I89))=\"D\",1)+IF(TRIM(CLEAN(I89))=\"NR\",1)+IF(TRIM(CLEAN(I89))=\"NU\",0)+IF(TRIM(CLEAN(I89))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K89))=\"A\",4)+IF(TRIM(CLEAN(K89))=\"B+\",3.5)+IF(TRIM(CLEAN(K89))=\"B\",3)+IF(TRIM(CLEAN(K89))=\"C+\",2.5)+IF(TRIM(CLEAN(K89))=\"C\",2)+IF(TRIM(CLEAN(K89))=\"D+\",1.5)+IF(TRIM(CLEAN(K89))=\"D\",1)+IF(TRIM(CLEAN(K89))=\"NR\",1)+IF(TRIM(CLEAN(K89))=\"NU\",0)+IF(TRIM(CLEAN(K89))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M92=Profile!$E$250,IF(Q92-O92<0,\"-\",IF(Q92-O92>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K89=\"D\",Profile!$F$276,\nIF(K89=\"D+\",Profile!$F$276,\nIF(K89=\"D*\",Profile!$F$276,\nIF(K89=\"C\",Profile!$F$277,\nIF(K89=\"C+\",Profile!$F$278,\nIF(K89=\"B\",Profile!$F$278,\nIF(K89=\"B+\",Profile!$F$279,\nIF(K89=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K89=\"A\",Profile!$F$280,\nIF(K89=\"B+\",Profile!$F$280,\nIF(K89=\"B\",Profile!$F$280,\nIF(K89=\"D+\",Profile!$F$281,\nIF(K89=\"D\",Profile!$F$281,\nIF(K89=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"PI-23","M1","Indic","C(iii)",{"$f":"IFERROR(VLOOKUP(E90,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},{"$f":"+B90","v":"PI-23"},{"$f":"IFERROR(VLOOKUP(B90,Profile!A2:B246,2,FALSE),\"\")","v":"PI-23  Payroll controls "},{"$f":"IF(I91=\"NR\",\"NR\",IF(I91=\"\",\"\",I91))","v":"B"},null,{"$f":"IF(K91=\"NR\",\"NR\",IF(K91=\"\",\"\",K91))","v":"D"},null,{"$f":"IF(M91=Profile!E251,Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IF(I90=\"NR\",1,IF(C90=\"M1\",IF(AVERAGE(N91)=MIN(N91),N91,MIN(N91)+0.5),AVERAGE(N91)))","v":3},3,{"$f":"IF(K90=\"NR\",1,IF(C90=\"M1\",IF(AVERAGE(P91)=MIN(P91),P91,MIN(P91)+0.5),AVERAGE(P91)))","v":1},1,{"$f":"IF(M90=MetaData!E84,\"N.C.\",\nIF(Q90>O90,\"+\",\nIF(Q90<O90,\"-\",\nIF(Q90=O90,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K90=\"D\",Profile!$F$276,\nIF(K90=\"D+\",Profile!$F$276,\nIF(K90=\"D*\",Profile!$F$276,\nIF(K90=\"C\",Profile!$F$277,\nIF(K90=\"C+\",Profile!$F$278,\nIF(K90=\"B\",Profile!$F$278,\nIF(K90=\"B+\",Profile!$F$279,\nIF(K90=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K90=\"A\",Profile!$F$280,\nIF(K90=\"B+\",Profile!$F$280,\nIF(K90=\"B\",Profile!$F$280,\nIF(K90=\"D+\",Profile!$F$281,\nIF(K90=\"D\",Profile!$F$281,\nIF(K90=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,1,1]
[{"$f":"H3","v":"Pefalia"},"PI-23 (i)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E91,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_23",{"$f":"IFERROR(VLOOKUP(B91,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Collection and processing of information to demonstrate the resources that were actually received(in cash and kind by the most common front-line service delivery units(focus on primary schools and primary health clinics"},"B","No Public Expenditure Tracking Survey (PETS) has been maintained, and no special survey has been undertaken in the last 3 years to assess the level of resources received in cash and in kind by elementary school and primary health clinics across the country. The Ministry of Health uses an accounting system, not a PETS.","D","Performance has declined. No Public Expenditure Tracking Surveys (PETS) were carried out on the health and education sectors during the period under review.","Yes",{"$f":"(IF(TRIM(CLEAN(I91))=\"A\",4)+IF(TRIM(CLEAN(I91))=\"B+\",3.5)+IF(TRIM(CLEAN(I91))=\"B\",3)+IF(TRIM(CLEAN(I91))=\"C+\",2.5)+IF(TRIM(CLEAN(I91))=\"C\",2)+IF(TRIM(CLEAN(I91))=\"D+\",1.5)+IF(TRIM(CLEAN(I91))=\"D\",1)+IF(TRIM(CLEAN(I91))=\"NR\",1)+IF(TRIM(CLEAN(I91))=\"NU\",0))+IF(TRIM(CLEAN(I91))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K91))=\"A\",4)+IF(TRIM(CLEAN(K91))=\"B+\",3.5)+IF(TRIM(CLEAN(K91))=\"B\",3)+IF(TRIM(CLEAN(K91))=\"C+\",2.5)+IF(TRIM(CLEAN(K91))=\"C\",2)+IF(TRIM(CLEAN(K91))=\"D+\",1.5)+IF(TRIM(CLEAN(K91))=\"D\",1)+IF(TRIM(CLEAN(K91))=\"NR\",1)+IF(TRIM(CLEAN(K91))=\"NU\",0)+IF(TRIM(CLEAN(K91))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M94=Profile!$E$250,IF(Q94-O94<0,\"-\",IF(Q94-O94>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K91=\"D\",Profile!$F$276,\nIF(K91=\"D+\",Profile!$F$276,\nIF(K91=\"D*\",Profile!$F$276,\nIF(K91=\"C\",Profile!$F$277,\nIF(K91=\"C+\",Profile!$F$278,\nIF(K91=\"B\",Profile!$F$278,\nIF(K91=\"B+\",Profile!$F$279,\nIF(K91=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K91=\"A\",Profile!$F$280,\nIF(K91=\"B+\",Profile!$F$280,\nIF(K91=\"B\",Profile!$F$280,\nIF(K91=\"D+\",Profile!$F$281,\nIF(K91=\"D\",Profile!$F$281,\nIF(K91=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,1]
[{"$f":"H3","v":"Pefalia"},"PI-24","M1","Indic","C(iii)",{"$f":"IFERROR(VLOOKUP(E92,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},{"$f":"+B92","v":"PI-24"},{"$f":"IFERROR(VLOOKUP(B92,Profile!A2:B246,2,FALSE),\"\")","v":"PI-24  Procurement management  "},{"$f":"IF(OR(I93=\"NR\",I94=\"NR\",I95=\"NR\"),\"NR\",\nIF(AND(I93=\"NU\",I94=\"NU\",I95=\"NU\"),\"NU\",\nIF(AND(OR(I93=\"NA\",I93=\"NU\"),OR(I94=\"NA\",I94=\"NU\"),OR(I95=\"NA\",I95=\"NU\")),\"NA\",\nIF(N92>3.65,\"A\",\nIF(N92>=3.25,\"B+\",\nIF(N92>2.65,\"B\",\nIF(N92>=2.25,\"C+\",\nIF(N92>1.75,\"C\",\nIF(N92>1.25,\"D+\",\nIF(AND(N92<=1.25,N92>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K93=\"NR\",K94=\"NR\",K95=\"NR\"),\"NR\",\nIF(AND(K93=\"NU\",K94=\"NU\",K95=\"NU\"),\"NU\",\nIF(AND(OR(K93=\"NA\",K93=\"NU\"),OR(K94=\"NA\",K94=\"NU\"),OR(K95=\"NA\",K95=\"NU\")),\"NA\",\nIF(P92>3.65,\"A\",\nIF(P92>=3.25,\"B+\",\nIF(P92>2.65,\"B\",\nIF(P92>=2.25,\"C+\",\nIF(P92>1.75,\"C\",\nIF(P92>1.25,\"D+\",\nIF(AND(P92<=1.25,P92>0),\"D\",\nIF(AND(K93=\"NA\",K94=\"NA\",K95=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M93=Profile!E251,M94=Profile!E251,M95=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I93=\"NR\",I94=\"NR\",I95=\"NR\"),1,IF(C92=\"M1\",IF(ROUND(AVERAGEIF(N93:N95,\">0\"),1)=ROUND(MIN(IF(N93:N95>0,N93:N95)),1),ROUND(AVERAGEIF(N93:N95,\">0\"),1),ROUND(MIN(IF(N93:N95>0,N93:N95)),1)+0.5),ROUND(AVERAGEIF(N93:N95,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K93=\"NR\",K94=\"NR\",K95=\"NR\"),1,IF(C92=\"M1\",IF(ROUND(AVERAGEIF(P93:P95,\">0\"),1)=ROUND(MIN(IF(P93:P95>0,P93:P95)),1),ROUND(AVERAGEIF(P93:P95,\">0\"),1),ROUND(MIN(IF(P93:P95>0,P93:P95)),1)+0.5),ROUND(AVERAGEIF(P93:P95,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M92=MetaData!E86,\"N.C.\",\nIF(Q92>O92,\"+\",\nIF(Q92<O92,\"-\",\nIF(Q92=O92,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K92=\"D\",Profile!$F$276,\nIF(K92=\"D+\",Profile!$F$276,\nIF(K92=\"D*\",Profile!$F$276,\nIF(K92=\"C\",Profile!$F$277,\nIF(K92=\"C+\",Profile!$F$278,\nIF(K92=\"B\",Profile!$F$278,\nIF(K92=\"B+\",Profile!$F$279,\nIF(K92=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K92=\"A\",Profile!$F$280,\nIF(K92=\"B+\",Profile!$F$280,\nIF(K92=\"B\",Profile!$F$280,\nIF(K92=\"D+\",Profile!$F$281,\nIF(K92=\"D\",Profile!$F$281,\nIF(K92=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},1,1,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-24 (i)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E93,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_24",{"$f":"IFERROR(VLOOKUP(B93,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Scope of reports in terms of coverage and compatibility with budget estimates  "},"B","Classification allows comparison with the budget, but only with a certain degree of aggregation. Expenditure is covered at both commitment and payment stages. ","B","Performance unchanged. Quarterly reports on budget performance are comparable with approved budget estimates at the level of sector and economic classification, but with a certain degree of aggregation. Expenditure is captured at both commitment and payment stages. ","Yes",{"$f":"IF(TRIM(CLEAN(I93))=\"A\",4)+IF(TRIM(CLEAN(I93))=\"B+\",3.5)+IF(TRIM(CLEAN(I93))=\"B\",3)+IF(TRIM(CLEAN(I93))=\"C+\",2.5)+IF(TRIM(CLEAN(I93))=\"C\",2)+IF(TRIM(CLEAN(I93))=\"D+\",1.5)+IF(TRIM(CLEAN(I93))=\"D\",1)+IF(TRIM(CLEAN(I93))=\"NR\",1)+IF(TRIM(CLEAN(I93))=\"NU\",0)+IF(TRIM(CLEAN(I93))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K93))=\"A\",4)+IF(TRIM(CLEAN(K93))=\"B+\",3.5)+IF(TRIM(CLEAN(K93))=\"B\",3)+IF(TRIM(CLEAN(K93))=\"C+\",2.5)+IF(TRIM(CLEAN(K93))=\"C\",2)+IF(TRIM(CLEAN(K93))=\"D+\",1.5)+IF(TRIM(CLEAN(K93))=\"D\",1)+IF(TRIM(CLEAN(K93))=\"NR\",1)+IF(TRIM(CLEAN(K93))=\"NU\",0)+IF(TRIM(CLEAN(K93))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M96=Profile!$E$250,IF(Q96-O96<0,\"-\",IF(Q96-O96>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K93=\"D\",Profile!$F$276,\nIF(K93=\"D+\",Profile!$F$276,\nIF(K93=\"D*\",Profile!$F$276,\nIF(K93=\"C\",Profile!$F$277,\nIF(K93=\"C+\",Profile!$F$278,\nIF(K93=\"B\",Profile!$F$278,\nIF(K93=\"B+\",Profile!$F$279,\nIF(K93=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K93=\"A\",Profile!$F$280,\nIF(K93=\"B+\",Profile!$F$280,\nIF(K93=\"B\",Profile!$F$280,\nIF(K93=\"D+\",Profile!$F$281,\nIF(K93=\"D\",Profile!$F$281,\nIF(K93=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-24 (ii)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E94,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_24",{"$f":"IFERROR(VLOOKUP(B94,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Timeliness of the issue of reports  "},"C","Budget execution reports are prepared quarterly, with the last quarterly report published more than 8 weeks after the end of the quarter.","D","Most spending entities do not provide timely reports despite greater use of IFMIS. The situation was probably the same in 2016, so it is probably unchanged.","No",{"$f":"IF(TRIM(CLEAN(I94))=\"A\",4)+IF(TRIM(CLEAN(I94))=\"B+\",3.5)+IF(TRIM(CLEAN(I94))=\"B\",3)+IF(TRIM(CLEAN(I94))=\"C+\",2.5)+IF(TRIM(CLEAN(I94))=\"C\",2)+IF(TRIM(CLEAN(I94))=\"D+\",1.5)+IF(TRIM(CLEAN(I94))=\"D\",1)+IF(TRIM(CLEAN(I94))=\"NR\",1)+IF(TRIM(CLEAN(I94))=\"NU\",0)+IF(TRIM(CLEAN(I94))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K94))=\"A\",4)+IF(TRIM(CLEAN(K94))=\"B+\",3.5)+IF(TRIM(CLEAN(K94))=\"B\",3)+IF(TRIM(CLEAN(K94))=\"C+\",2.5)+IF(TRIM(CLEAN(K94))=\"C\",2)+IF(TRIM(CLEAN(K94))=\"D+\",1.5)+IF(TRIM(CLEAN(K94))=\"D\",1)+IF(TRIM(CLEAN(K94))=\"NR\",1)+IF(TRIM(CLEAN(K94))=\"NU\",0)+IF(TRIM(CLEAN(K94))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M97=Profile!$E$250,IF(Q97-O97<0,\"-\",IF(Q97-O97>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K94=\"D\",Profile!$F$276,\nIF(K94=\"D+\",Profile!$F$276,\nIF(K94=\"D*\",Profile!$F$276,\nIF(K94=\"C\",Profile!$F$277,\nIF(K94=\"C+\",Profile!$F$278,\nIF(K94=\"B\",Profile!$F$278,\nIF(K94=\"B+\",Profile!$F$279,\nIF(K94=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K94=\"A\",Profile!$F$280,\nIF(K94=\"B+\",Profile!$F$280,\nIF(K94=\"B\",Profile!$F$280,\nIF(K94=\"D+\",Profile!$F$281,\nIF(K94=\"D\",Profile!$F$281,\nIF(K94=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-24 (iii)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E95,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_24",{"$f":"IFERROR(VLOOKUP(B95,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Quality of information "},"C","There are some concerns about the accuracy of the information, which is not indicated in the reports produced by the Ministry of Finance, but which is VERY GOOD in the internal audit reports and those of the Auditor General. This in no way detracts from their usefulness. ","C","Performance unchanged. Data problems not VERY GOOD highlighted in quarterly fiscal results reports. The Auditor General's concerns include reconciliation problems, and the non_acquittal of advances and transfers to M&A, the Ministry of Finance is making efforts to improve data quality and produce a weekly fiscal report.","Yes",{"$f":"IF(TRIM(CLEAN(I95))=\"A\",4)+IF(TRIM(CLEAN(I95))=\"B+\",3.5)+IF(TRIM(CLEAN(I95))=\"B\",3)+IF(TRIM(CLEAN(I95))=\"C+\",2.5)+IF(TRIM(CLEAN(I95))=\"C\",2)+IF(TRIM(CLEAN(I95))=\"D+\",1.5)+IF(TRIM(CLEAN(I95))=\"D\",1)+IF(TRIM(CLEAN(I95))=\"NR\",1)+IF(TRIM(CLEAN(I95))=\"NU\",0)+IF(TRIM(CLEAN(I95))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K95))=\"A\",4)+IF(TRIM(CLEAN(K95))=\"B+\",3.5)+IF(TRIM(CLEAN(K95))=\"B\",3)+IF(TRIM(CLEAN(K95))=\"C+\",2.5)+IF(TRIM(CLEAN(K95))=\"C\",2)+IF(TRIM(CLEAN(K95))=\"D+\",1.5)+IF(TRIM(CLEAN(K95))=\"D\",1)+IF(TRIM(CLEAN(K95))=\"NR\",1)+IF(TRIM(CLEAN(K95))=\"NU\",0)+IF(TRIM(CLEAN(K95))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M98=Profile!$E$250,IF(Q98-O98<0,\"-\",IF(Q98-O98>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K95=\"D\",Profile!$F$276,\nIF(K95=\"D+\",Profile!$F$276,\nIF(K95=\"D*\",Profile!$F$276,\nIF(K95=\"C\",Profile!$F$277,\nIF(K95=\"C+\",Profile!$F$278,\nIF(K95=\"B\",Profile!$F$278,\nIF(K95=\"B+\",Profile!$F$279,\nIF(K95=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K95=\"A\",Profile!$F$280,\nIF(K95=\"B+\",Profile!$F$280,\nIF(K95=\"B\",Profile!$F$280,\nIF(K95=\"D+\",Profile!$F$281,\nIF(K95=\"D\",Profile!$F$281,\nIF(K95=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-25","M1","Indic","C(iii)",{"$f":"IFERROR(VLOOKUP(E96,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},{"$f":"+B96","v":"PI-25"},{"$f":"IFERROR(VLOOKUP(B96,Profile!A2:B246,2,FALSE),\"\")","v":"PI-25  Internal controls on nonsalary expenditure "},{"$f":"IF(OR(I97=\"NR\",I98=\"NR\",I99=\"NR\"),\"NR\",\nIF(AND(I97=\"NU\",I98=\"NU\",I99=\"NU\"),\"NU\",\nIF(AND(OR(I97=\"NA\",I97=\"NU\"),OR(I98=\"NA\",I98=\"NU\"),OR(I99=\"NA\",I99=\"NU\")),\"NA\",\nIF(N96>3.65,\"A\",\nIF(N96>=3.25,\"B+\",\nIF(N96>2.65,\"B\",\nIF(N96>=2.25,\"C+\",\nIF(N96>1.75,\"C\",\nIF(N96>1.25,\"D+\",\nIF(AND(N96<=1.25,N96>0),\"D\",\n\"\"\n))))))))))","v":"C+"},null,{"$f":"IF(OR(K97=\"NR\",K98=\"NR\",K99=\"NR\"),\"NR\",\nIF(AND(K97=\"NU\",K98=\"NU\",K99=\"NU\"),\"NU\",\nIF(AND(OR(K97=\"NA\",K97=\"NU\"),OR(K98=\"NA\",K98=\"NU\"),OR(K99=\"NA\",K99=\"NU\")),\"NA\",\nIF(P96>3.65,\"A\",\nIF(P96>=3.25,\"B+\",\nIF(P96>2.65,\"B\",\nIF(P96>=2.25,\"C+\",\nIF(P96>1.75,\"C\",\nIF(P96>1.25,\"D+\",\nIF(AND(P96<=1.25,P96>0),\"D\",\nIF(AND(K97=\"NA\",K98=\"NA\",K99=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C"},null,{"$f":"IF(OR(M97=Profile!E251,M98=Profile!E251,M99=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I97=\"NR\",I98=\"NR\",I99=\"NR\"),1,IF(C96=\"M1\",IF(ROUND(AVERAGEIF(N97:N99,\">0\"),1)=ROUND(MIN(IF(N97:N99>0,N97:N99)),1),ROUND(AVERAGEIF(N97:N99,\">0\"),1),ROUND(MIN(IF(N97:N99>0,N97:N99)),1)+0.5),ROUND(AVERAGEIF(N97:N99,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IFERROR(IF(OR(K97=\"NR\",K98=\"NR\",K99=\"NR\"),1,IF(C96=\"M1\",IF(ROUND(AVERAGEIF(P97:P99,\">0\"),1)=ROUND(MIN(IF(P97:P99>0,P97:P99)),1),ROUND(AVERAGEIF(P97:P99,\">0\"),1),ROUND(MIN(IF(P97:P99>0,P97:P99)),1)+0.5),ROUND(AVERAGEIF(P97:P99,\">0\"),1))),0)","v":2},2,{"$f":"IF(M96=MetaData!E90,\"N.C.\",\nIF(Q96>O96,\"+\",\nIF(Q96<O96,\"-\",\nIF(Q96=O96,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K96=\"D\",Profile!$F$276,\nIF(K96=\"D+\",Profile!$F$276,\nIF(K96=\"D*\",Profile!$F$276,\nIF(K96=\"C\",Profile!$F$277,\nIF(K96=\"C+\",Profile!$F$278,\nIF(K96=\"B\",Profile!$F$278,\nIF(K96=\"B+\",Profile!$F$279,\nIF(K96=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K96=\"A\",Profile!$F$280,\nIF(K96=\"B+\",Profile!$F$280,\nIF(K96=\"B\",Profile!$F$280,\nIF(K96=\"D+\",Profile!$F$281,\nIF(K96=\"D\",Profile!$F$281,\nIF(K96=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-25 (i)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E97,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_25",{"$f":"IFERROR(VLOOKUP(B97,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Completeness of the financial statements  "},"C","A consolidated government statement is prepared each year. Information on income, expenditure and bank balances is not always complete, but omissions are not significant. Due to the use of IPSAS cash, there is no complete information on non-current assets. ","C","The consolidated financial statements for the 2018/19 financial year have been prepared with adequate information on income, expenditure and bank account balances. However, there is still no complete information on non-current assets. Information on donor projects is also incomplete. ","Yes",{"$f":"IF(TRIM(CLEAN(I97))=\"A\",4)+IF(TRIM(CLEAN(I97))=\"B+\",3.5)+IF(TRIM(CLEAN(I97))=\"B\",3)+IF(TRIM(CLEAN(I97))=\"C+\",2.5)+IF(TRIM(CLEAN(I97))=\"C\",2)+IF(TRIM(CLEAN(I97))=\"D+\",1.5)+IF(TRIM(CLEAN(I97))=\"D\",1)+IF(TRIM(CLEAN(I97))=\"NR\",1)+IF(TRIM(CLEAN(I97))=\"NU\",0)+IF(TRIM(CLEAN(I97))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K97))=\"A\",4)+IF(TRIM(CLEAN(K97))=\"B+\",3.5)+IF(TRIM(CLEAN(K97))=\"B\",3)+IF(TRIM(CLEAN(K97))=\"C+\",2.5)+IF(TRIM(CLEAN(K97))=\"C\",2)+IF(TRIM(CLEAN(K97))=\"D+\",1.5)+IF(TRIM(CLEAN(K97))=\"D\",1)+IF(TRIM(CLEAN(K97))=\"NR\",1)+IF(TRIM(CLEAN(K97))=\"NU\",0)+IF(TRIM(CLEAN(K97))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M100=Profile!$E$250,IF(Q100-O100<0,\"-\",IF(Q100-O100>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K97=\"D\",Profile!$F$276,\nIF(K97=\"D+\",Profile!$F$276,\nIF(K97=\"D*\",Profile!$F$276,\nIF(K97=\"C\",Profile!$F$277,\nIF(K97=\"C+\",Profile!$F$278,\nIF(K97=\"B\",Profile!$F$278,\nIF(K97=\"B+\",Profile!$F$279,\nIF(K97=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K97=\"A\",Profile!$F$280,\nIF(K97=\"B+\",Profile!$F$280,\nIF(K97=\"B\",Profile!$F$280,\nIF(K97=\"D+\",Profile!$F$281,\nIF(K97=\"D\",Profile!$F$281,\nIF(K97=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-25 (ii)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E98,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_25",{"$f":"IFERROR(VLOOKUP(B98,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Timeliness of submission of the financial statements  "},"B","The 2018/19 consolidated government statement was submitted to an external audit within 6 months of the year-end, but the report was not completed until May 2020.","C","Performance unchanged. The SFAs submitted to the Auditor General are generally incomplete, which does not seem to have been verified at the time of the previous assessment. ","No",{"$f":"IF(TRIM(CLEAN(I98))=\"A\",4)+IF(TRIM(CLEAN(I98))=\"B+\",3.5)+IF(TRIM(CLEAN(I98))=\"B\",3)+IF(TRIM(CLEAN(I98))=\"C+\",2.5)+IF(TRIM(CLEAN(I98))=\"C\",2)+IF(TRIM(CLEAN(I98))=\"D+\",1.5)+IF(TRIM(CLEAN(I98))=\"D\",1)+IF(TRIM(CLEAN(I98))=\"NR\",1)+IF(TRIM(CLEAN(I98))=\"NU\",0)+IF(TRIM(CLEAN(I98))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K98))=\"A\",4)+IF(TRIM(CLEAN(K98))=\"B+\",3.5)+IF(TRIM(CLEAN(K98))=\"B\",3)+IF(TRIM(CLEAN(K98))=\"C+\",2.5)+IF(TRIM(CLEAN(K98))=\"C\",2)+IF(TRIM(CLEAN(K98))=\"D+\",1.5)+IF(TRIM(CLEAN(K98))=\"D\",1)+IF(TRIM(CLEAN(K98))=\"NR\",1)+IF(TRIM(CLEAN(K98))=\"NU\",0)+IF(TRIM(CLEAN(K98))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M101=Profile!$E$250,IF(Q101-O101<0,\"-\",IF(Q101-O101>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K98=\"D\",Profile!$F$276,\nIF(K98=\"D+\",Profile!$F$276,\nIF(K98=\"D*\",Profile!$F$276,\nIF(K98=\"C\",Profile!$F$277,\nIF(K98=\"C+\",Profile!$F$278,\nIF(K98=\"B\",Profile!$F$278,\nIF(K98=\"B+\",Profile!$F$279,\nIF(K98=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K98=\"A\",Profile!$F$280,\nIF(K98=\"B+\",Profile!$F$280,\nIF(K98=\"B\",Profile!$F$280,\nIF(K98=\"D+\",Profile!$F$281,\nIF(K98=\"D\",Profile!$F$281,\nIF(K98=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-25 (iii)","M1","Comp","C(iii)",{"$f":"IFERROR(VLOOKUP(E99,Profile!A2:B246,2,FALSE),\"\")","v":"Ciii  Accounting, data recording and reporting"},"PI_25",{"$f":"IFERROR(VLOOKUP(B99,Profile!A2:B246,2,FALSE),\"\")","v":"(iii)  Accounting standards used "},"C","The government adopted the IPSAS cash basis of accounting in 2009, but is not fully compliant with the IPSAS cash basis as foreign aid and other assistance received are not included in the notes. Arrears are included in the notes, but after one year are considered as domestic debts.","C","Performance unchanged.  The mandatory publication of notes to the financial statements based on IPSA cash has still not been complied with.","Yes",{"$f":"IF(TRIM(CLEAN(I99))=\"A\",4)+IF(TRIM(CLEAN(I99))=\"B+\",3.5)+IF(TRIM(CLEAN(I99))=\"B\",3)+IF(TRIM(CLEAN(I99))=\"C+\",2.5)+IF(TRIM(CLEAN(I99))=\"C\",2)+IF(TRIM(CLEAN(I99))=\"D+\",1.5)+IF(TRIM(CLEAN(I99))=\"D\",1)+IF(TRIM(CLEAN(I99))=\"NR\",1)+IF(TRIM(CLEAN(I99))=\"NU\",0)+IF(TRIM(CLEAN(I99))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K99))=\"A\",4)+IF(TRIM(CLEAN(K99))=\"B+\",3.5)+IF(TRIM(CLEAN(K99))=\"B\",3)+IF(TRIM(CLEAN(K99))=\"C+\",2.5)+IF(TRIM(CLEAN(K99))=\"C\",2)+IF(TRIM(CLEAN(K99))=\"D+\",1.5)+IF(TRIM(CLEAN(K99))=\"D\",1)+IF(TRIM(CLEAN(K99))=\"NR\",1)+IF(TRIM(CLEAN(K99))=\"NU\",0)+IF(TRIM(CLEAN(K99))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M102=Profile!$E$250,IF(Q102-O102<0,\"-\",IF(Q102-O102>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K99=\"D\",Profile!$F$276,\nIF(K99=\"D+\",Profile!$F$276,\nIF(K99=\"D*\",Profile!$F$276,\nIF(K99=\"C\",Profile!$F$277,\nIF(K99=\"C+\",Profile!$F$278,\nIF(K99=\"B\",Profile!$F$278,\nIF(K99=\"B+\",Profile!$F$279,\nIF(K99=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K99=\"A\",Profile!$F$280,\nIF(K99=\"B+\",Profile!$F$280,\nIF(K99=\"B\",Profile!$F$280,\nIF(K99=\"D+\",Profile!$F$281,\nIF(K99=\"D\",Profile!$F$281,\nIF(K99=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"C (iv)",null,"Pilar","C(iv)",{"$f":"IFERROR(VLOOKUP(E100,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},null,{"$f":"IFERROR(VLOOKUP(B100,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"IF(N100>3.65,\"A\",\nIF(N100>=3.25,\"B+\",\nIF(N100>2.65,\"B\",\nIF(N100>=2.25,\"C+\",\nIF(N100>1.75,\"C\",\nIF(N100>1.25,\"D+\",\nIF(AND(N100<=1.25,N100>0),\"D\",\n\"\"\n)))))))","v":"C"},null,{"$f":"IF(P100>3.65,\"A\",\nIF(P100>=3.25,\"B+\",\nIF(P100>2.65,\"B\",\nIF(P100>=2.25,\"C+\",\nIF(P100>1.75,\"C\",\nIF(P100>1.25,\"D+\",\nIF(AND(P100<=1.25,P100>0),\"D\",\n\"\"\n)))))))","v":"C"},null,{"$f":"IF(COUNTIFS(M101:M113,Profile!E250)=10,Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(IF(OR(I101=\"NR\",I23=\"NR\",I105=\"NR\",I110=\"NR\"),1,AVERAGEIFS(N101:N113,D101:D113,\"Indic\",N101:N113,\">0\")),0)","v":2.1666666666666665},2,{"$f":"IFERROR(IF(OR(K101=\"NR\",K23=\"NR\",K105=\"NR\",K110=\"NR\"),1,AVERAGEIFS(P101:P113,D101:D113,\"Indic\",P101:P113,\">0\")),0)","v":1.8333333333333333},2,{"$f":"IF(M100=MetaData!E94,\"N.C.\",\nIF(Q100>O100,\"+\",\nIF(Q100<O100,\"-\",\nIF(Q100=O100,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K100=\"D\",Profile!$F$276,\nIF(K100=\"D+\",Profile!$F$276,\nIF(K100=\"D*\",Profile!$F$276,\nIF(K100=\"C\",Profile!$F$277,\nIF(K100=\"C+\",Profile!$F$278,\nIF(K100=\"B\",Profile!$F$278,\nIF(K100=\"B+\",Profile!$F$279,\nIF(K100=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K100=\"A\",Profile!$F$280,\nIF(K100=\"B+\",Profile!$F$280,\nIF(K100=\"B\",Profile!$F$280,\nIF(K100=\"D+\",Profile!$F$281,\nIF(K100=\"D\",Profile!$F$281,\nIF(K100=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"}]
[{"$f":"H3","v":"Pefalia"},"PI-26","M1","Indic","C(iv)",{"$f":"IFERROR(VLOOKUP(E101,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},{"$f":"+B101","v":"PI-26"},{"$f":"IFERROR(VLOOKUP(B101,Profile!A2:B246,2,FALSE),\"\")","v":"PI-26  Internal audit "},{"$f":"IF(OR(I102=\"NR\",I103=\"NR\",I104=\"NR\"),\"NR\",\nIF(AND(I102=\"NU\",I103=\"NU\",I104=\"NU\"),\"NU\",\nIF(AND(OR(I102=\"NA\",I102=\"NU\"),OR(I103=\"NA\",I103=\"NU\"),OR(I104=\"NA\",I104=\"NU\")),\"NA\",\nIF(N101>3.65,\"A\",\nIF(N101>=3.25,\"B+\",\nIF(N101>2.65,\"B\",\nIF(N101>=2.25,\"C+\",\nIF(N101>1.75,\"C\",\nIF(N101>1.25,\"D+\",\nIF(AND(N101<=1.25,N101>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K102=\"NR\",K103=\"NR\",K104=\"NR\"),\"NR\",\nIF(AND(K102=\"NU\",K103=\"NU\",K104=\"NU\"),\"NU\",\nIF(AND(OR(K102=\"NA\",K102=\"NU\"),OR(K103=\"NA\",K103=\"NU\"),OR(K104=\"NA\",K104=\"NU\")),\"NA\",\nIF(P101>3.65,\"A\",\nIF(P101>=3.25,\"B+\",\nIF(P101>2.65,\"B\",\nIF(P101>=2.25,\"C+\",\nIF(P101>1.75,\"C\",\nIF(P101>1.25,\"D+\",\nIF(AND(P101<=1.25,P101>0),\"D\",\nIF(AND(K102=\"NA\",K103=\"NA\",K104=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M102=Profile!E251,M103=Profile!E251,M104=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I102=\"NR\",I103=\"NR\",I104=\"NR\"),1,IF(C101=\"M1\",IF(ROUND(AVERAGEIF(N102:N104,\">0\"),1)=ROUND(MIN(IF(N102:N104>0,N102:N104)),1),ROUND(AVERAGEIF(N102:N104,\">0\"),1),ROUND(MIN(IF(N102:N104>0,N102:N104)),1)+0.5),ROUND(AVERAGEIF(N102:N104,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K102=\"NR\",K103=\"NR\",K104=\"NR\"),1,IF(C101=\"M1\",IF(ROUND(AVERAGEIF(P102:P104,\">0\"),1)=ROUND(MIN(IF(P102:P104>0,P102:P104)),1),ROUND(AVERAGEIF(P102:P104,\">0\"),1),ROUND(MIN(IF(P102:P104>0,P102:P104)),1)+0.5),ROUND(AVERAGEIF(P102:P104,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M101=MetaData!E95,\"N.C.\",\nIF(Q101>O101,\"+\",\nIF(Q101<O101,\"-\",\nIF(Q101=O101,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K101=\"D\",Profile!$F$276,\nIF(K101=\"D+\",Profile!$F$276,\nIF(K101=\"D*\",Profile!$F$276,\nIF(K101=\"C\",Profile!$F$277,\nIF(K101=\"C+\",Profile!$F$278,\nIF(K101=\"B\",Profile!$F$278,\nIF(K101=\"B+\",Profile!$F$279,\nIF(K101=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K101=\"A\",Profile!$F$280,\nIF(K101=\"B+\",Profile!$F$280,\nIF(K101=\"B\",Profile!$F$280,\nIF(K101=\"D+\",Profile!$F$281,\nIF(K101=\"D\",Profile!$F$281,\nIF(K101=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-26 (i)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E102,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_26",{"$f":"IFERROR(VLOOKUP(B102,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Scope/nature of audit performed(incl adherence to auditing standards  "},"B","Central government entities, which account for over 75% of total expenditure, are audited annually. A wide range of financial audits are carried out, generally in line with auditing standards, focusing on significant and systemic issues. ","B","Unchanged performance. The Auditor General's compliance with INTOSAI standards improved and he focused more on systemic audit issues. There is still no complete audit of assets and liabilities.","Yes",{"$f":"IF(TRIM(CLEAN(I102))=\"A\",4)+IF(TRIM(CLEAN(I102))=\"B+\",3.5)+IF(TRIM(CLEAN(I102))=\"B\",3)+IF(TRIM(CLEAN(I102))=\"C+\",2.5)+IF(TRIM(CLEAN(I102))=\"C\",2)+IF(TRIM(CLEAN(I102))=\"D+\",1.5)+IF(TRIM(CLEAN(I102))=\"D\",1)+IF(TRIM(CLEAN(I102))=\"NR\",1)+IF(TRIM(CLEAN(I102))=\"NU\",0)+IF(TRIM(CLEAN(I102))=\"NA\",0)","v":3},3,{"$f":"IF(TRIM(CLEAN(K102))=\"A\",4)+IF(TRIM(CLEAN(K102))=\"B+\",3.5)+IF(TRIM(CLEAN(K102))=\"B\",3)+IF(TRIM(CLEAN(K102))=\"C+\",2.5)+IF(TRIM(CLEAN(K102))=\"C\",2)+IF(TRIM(CLEAN(K102))=\"D+\",1.5)+IF(TRIM(CLEAN(K102))=\"D\",1)+IF(TRIM(CLEAN(K102))=\"NR\",1)+IF(TRIM(CLEAN(K102))=\"NU\",0)+IF(TRIM(CLEAN(K102))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M105=Profile!$E$250,IF(Q105-O105<0,\"-\",IF(Q105-O105>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K102=\"D\",Profile!$F$276,\nIF(K102=\"D+\",Profile!$F$276,\nIF(K102=\"D*\",Profile!$F$276,\nIF(K102=\"C\",Profile!$F$277,\nIF(K102=\"C+\",Profile!$F$278,\nIF(K102=\"B\",Profile!$F$278,\nIF(K102=\"B+\",Profile!$F$279,\nIF(K102=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K102=\"A\",Profile!$F$280,\nIF(K102=\"B+\",Profile!$F$280,\nIF(K102=\"B\",Profile!$F$280,\nIF(K102=\"D+\",Profile!$F$281,\nIF(K102=\"D\",Profile!$F$281,\nIF(K102=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3,{"$f":"MIN(N102:N104)","v":1}]
[{"$f":"H3","v":"Pefalia"},"PI-26 (ii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E103,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_26",{"$f":"IFERROR(VLOOKUP(B103,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Timeliness of submission of audit reports to legislature  "},"D","Audited financial statements are submitted to the legislature more than twelve months after receipt by the Auditor General from the government. The Auditor General's report on the Consolidated Fund's financial statements for fiscal 2016/2017 was completed more than twenty_two months after the Auditor General received the financial reports. The audits for the 2017/2018 and 2018/109 financial years are still in progress.","D","Performance unchanged, mainly due to the government's delay in responding to the Auditor General's requests. ","Yes",{"$f":"IF(TRIM(CLEAN(I103))=\"A\",4)+IF(TRIM(CLEAN(I103))=\"B+\",3.5)+IF(TRIM(CLEAN(I103))=\"B\",3)+IF(TRIM(CLEAN(I103))=\"C+\",2.5)+IF(TRIM(CLEAN(I103))=\"C\",2)+IF(TRIM(CLEAN(I103))=\"D+\",1.5)+IF(TRIM(CLEAN(I103))=\"D\",1)+IF(TRIM(CLEAN(I103))=\"NR\",1)+IF(TRIM(CLEAN(I103))=\"NU\",0)+IF(TRIM(CLEAN(I103))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K103))=\"A\",4)+IF(TRIM(CLEAN(K103))=\"B+\",3.5)+IF(TRIM(CLEAN(K103))=\"B\",3)+IF(TRIM(CLEAN(K103))=\"C+\",2.5)+IF(TRIM(CLEAN(K103))=\"C\",2)+IF(TRIM(CLEAN(K103))=\"D+\",1.5)+IF(TRIM(CLEAN(K103))=\"D\",1)+IF(TRIM(CLEAN(K103))=\"NR\",1)+IF(TRIM(CLEAN(K103))=\"NU\",0)+IF(TRIM(CLEAN(K103))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M106=Profile!$E$250,IF(Q106-O106<0,\"-\",IF(Q106-O106>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K103=\"D\",Profile!$F$276,\nIF(K103=\"D+\",Profile!$F$276,\nIF(K103=\"D*\",Profile!$F$276,\nIF(K103=\"C\",Profile!$F$277,\nIF(K103=\"C+\",Profile!$F$278,\nIF(K103=\"B\",Profile!$F$278,\nIF(K103=\"B+\",Profile!$F$279,\nIF(K103=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K103=\"A\",Profile!$F$280,\nIF(K103=\"B+\",Profile!$F$280,\nIF(K103=\"B\",Profile!$F$280,\nIF(K103=\"D+\",Profile!$F$281,\nIF(K103=\"D\",Profile!$F$281,\nIF(K103=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-26 (iii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E104,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_26",{"$f":"IFERROR(VLOOKUP(B104,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Evidence of follow up on audit recommendations "},"D","The internal audit units and the special presidential task force are beginning to follow up on the implementation of the Auditor General's recommendations. However, there is no evidence that the executive is following up audit recommendations. ","D","Performance remains unchanged. There is still little evidence of executive follow-up to audit recommendations. ","Yes",{"$f":"IF(TRIM(CLEAN(I104))=\"A\",4)+IF(TRIM(CLEAN(I104))=\"B+\",3.5)+IF(TRIM(CLEAN(I104))=\"B\",3)+IF(TRIM(CLEAN(I104))=\"C+\",2.5)+IF(TRIM(CLEAN(I104))=\"C\",2)+IF(TRIM(CLEAN(I104))=\"D+\",1.5)+IF(TRIM(CLEAN(I104))=\"D\",1)+IF(TRIM(CLEAN(I104))=\"NR\",1)+IF(TRIM(CLEAN(I104))=\"NU\",0)+IF(TRIM(CLEAN(I104))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K104))=\"A\",4)+IF(TRIM(CLEAN(K104))=\"B+\",3.5)+IF(TRIM(CLEAN(K104))=\"B\",3)+IF(TRIM(CLEAN(K104))=\"C+\",2.5)+IF(TRIM(CLEAN(K104))=\"C\",2)+IF(TRIM(CLEAN(K104))=\"D+\",1.5)+IF(TRIM(CLEAN(K104))=\"D\",1)+IF(TRIM(CLEAN(K104))=\"NR\",1)+IF(TRIM(CLEAN(K104))=\"NU\",0)+IF(TRIM(CLEAN(K104))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M107=Profile!$E$250,IF(Q107-O107<0,\"-\",IF(Q107-O107>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K104=\"D\",Profile!$F$276,\nIF(K104=\"D+\",Profile!$F$276,\nIF(K104=\"D*\",Profile!$F$276,\nIF(K104=\"C\",Profile!$F$277,\nIF(K104=\"C+\",Profile!$F$278,\nIF(K104=\"B\",Profile!$F$278,\nIF(K104=\"B+\",Profile!$F$279,\nIF(K104=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K104=\"A\",Profile!$F$280,\nIF(K104=\"B+\",Profile!$F$280,\nIF(K104=\"B\",Profile!$F$280,\nIF(K104=\"D+\",Profile!$F$281,\nIF(K104=\"D\",Profile!$F$281,\nIF(K104=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-27","M1","Indic","C(iv)",{"$f":"IFERROR(VLOOKUP(E105,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},{"$f":"+B105","v":"PI-27"},{"$f":"IFERROR(VLOOKUP(B105,Profile!A2:B246,2,FALSE),\"\")","v":"PI-27  Financial data integrity "},{"$f":"IF(OR(I106=\"NR\",I107=\"NR\",I108=\"NR\",I109=\"NR\"),\"NR\",\nIF(AND(I106=\"NU\",I107=\"NU\",I108=\"NU\",I109=\"NU\"),\"NU\",\nIF(AND(OR(I106=\"NA\",I106=\"NU\"),OR(I107=\"NA\",I107=\"NU\"),OR(I108=\"NA\",I108=\"NU\"),OR(I109=\"NA\",I109=\"NU\")),\"NA\",\nIF(N105>3.65,\"A\",\nIF(N105>=3.25,\"B+\",\nIF(N105>2.65,\"B\",\nIF(N105>=2.25,\"C+\",\nIF(N105>1.75,\"C\",\nIF(N105>1.25,\"D+\",\nIF(AND(N105<=1.25,N105>0),\"D\",\n\"\"\n))))))))))","v":"B+"},null,{"$f":"IF(OR(K106=\"NR\",K107=\"NR\",K108=\"NR\",K109=\"NR\"),\"NR\",\nIF(AND(K106=\"NU\",K107=\"NU\",K108=\"NU\",K109=\"NU\"),\"NU\",\nIF(AND(OR(K106=\"NA\",K106=\"NU\"),OR(K107=\"NA\",K107=\"NU\"),OR(K108=\"NA\",K108=\"NU\"),OR(K109=\"NA\",K109=\"NU\")),\"NA\",\nIF(P105>3.65,\"A\",\nIF(P105>=3.25,\"B+\",\nIF(P105>2.65,\"B\",\nIF(P105>=2.25,\"C+\",\nIF(P105>1.75,\"C\",\nIF(P105>1.25,\"D+\",\nIF(AND(P105<=1.25,P105>0),\"D\",\nIF(AND(K106=\"NA\",K107=\"NA\",K108=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"C+"},null,{"$f":"IF(OR(M106=Profile!E251,M107=Profile!E251,M108=Profile!E251,M109=Profile!E251),Profile!E251,Profile!E250)","v":"No"},{"$f":"IFERROR(IF(OR(I106=\"NR\",I107=\"NR\",I108=\"NR\"),1,IF(C105=\"M1\",IF(ROUND(AVERAGEIF(N106:N109,\">0\"),1)=ROUND(MIN(IF(N106:N109>0,N106:N109)),1),ROUND(AVERAGEIF(N106:N109,\">0\"),1),ROUND(MIN(IF(N106:N109>0,N106:N109)),1)+0.5),ROUND(AVERAGEIF(N106:N109,\">0\"),1))),0)","v":3.5},3.5,{"$f":"IFERROR(IF(OR(K106=\"NR\",K107=\"NR\",K108=\"NR\"),1,IF(C105=\"M1\",IF(ROUND(AVERAGEIF(P106:P109,\">0\"),1)=ROUND(MIN(IF(P106:P109>0,P106:P109)),1),ROUND(AVERAGEIF(P106:P109,\">0\"),1),ROUND(MIN(IF(P106:P109>0,P106:P109)),1)+0.5),ROUND(AVERAGEIF(P106:P109,\">0\"),1))),0)","v":2.5},2.5,{"$f":"IF(M105=MetaData!E99,\"N.C.\",\nIF(Q105>O105,\"+\",\nIF(Q105<O105,\"-\",\nIF(Q105=O105,\" =\",\n\"\"\n))))","v":"-"},{"$f":"IF(K105=\"D\",Profile!$F$276,\nIF(K105=\"D+\",Profile!$F$276,\nIF(K105=\"D*\",Profile!$F$276,\nIF(K105=\"C\",Profile!$F$277,\nIF(K105=\"C+\",Profile!$F$278,\nIF(K105=\"B\",Profile!$F$278,\nIF(K105=\"B+\",Profile!$F$279,\nIF(K105=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K105=\"A\",Profile!$F$280,\nIF(K105=\"B+\",Profile!$F$280,\nIF(K105=\"B\",Profile!$F$280,\nIF(K105=\"D+\",Profile!$F$281,\nIF(K105=\"D\",Profile!$F$281,\nIF(K105=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},0,1,0,4]
[{"$f":"H3","v":"Pefalia"},"PI-27 (i)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E106,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_27",{"$f":"IFERROR(VLOOKUP(B106,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Scope of the legislature's scrutiny  "},"A","The legislature's scrutiny covers budgetary policies and details of expenditure and revenue, but not the medium-term budgetary framework or medium-term priorities, even though this information is appended to the budget. The vote only covers the following year.","B","Not comparable. The MTEF for the next three fiscal years does not include estimates by administrative classification, and medium-term expenditure is not analyzed by the PAC.  ","No",{"$f":"IF(TRIM(CLEAN(I106))=\"A\",4)+IF(TRIM(CLEAN(I106))=\"B+\",3.5)+IF(TRIM(CLEAN(I106))=\"B\",3)+IF(TRIM(CLEAN(I106))=\"C+\",2.5)+IF(TRIM(CLEAN(I106))=\"C\",2)+IF(TRIM(CLEAN(I106))=\"D+\",1.5)+IF(TRIM(CLEAN(I106))=\"D\",1)+IF(TRIM(CLEAN(I106))=\"NR\",1)+IF(TRIM(CLEAN(I106))=\"NU\",0)+IF(TRIM(CLEAN(I106))=\"NA\",0)","v":4},4,{"$f":"IF(TRIM(CLEAN(K106))=\"A\",4)+IF(TRIM(CLEAN(K106))=\"B+\",3.5)+IF(TRIM(CLEAN(K106))=\"B\",3)+IF(TRIM(CLEAN(K106))=\"C+\",2.5)+IF(TRIM(CLEAN(K106))=\"C\",2)+IF(TRIM(CLEAN(K106))=\"D+\",1.5)+IF(TRIM(CLEAN(K106))=\"D\",1)+IF(TRIM(CLEAN(K106))=\"NR\",1)+IF(TRIM(CLEAN(K106))=\"NU\",0)+IF(TRIM(CLEAN(K106))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M109=Profile!$E$250,IF(Q109-O109<0,\"-\",IF(Q109-O109>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":"N.C."},{"$f":"IF(K106=\"D\",Profile!$F$276,\nIF(K106=\"D+\",Profile!$F$276,\nIF(K106=\"D*\",Profile!$F$276,\nIF(K106=\"C\",Profile!$F$277,\nIF(K106=\"C+\",Profile!$F$278,\nIF(K106=\"B\",Profile!$F$278,\nIF(K106=\"B+\",Profile!$F$279,\nIF(K106=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K106=\"A\",Profile!$F$280,\nIF(K106=\"B+\",Profile!$F$280,\nIF(K106=\"B\",Profile!$F$280,\nIF(K106=\"D+\",Profile!$F$281,\nIF(K106=\"D\",Profile!$F$281,\nIF(K106=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-27 (ii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E107,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_27",{"$f":"IFERROR(VLOOKUP(B107,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Extent to which the legislature's procedures are well-established and respected "},"A","The legislature's budget review procedures are firmly established and adhered to. They include internal organizational arrangements, such as Public Accounts Committees (PACs).","A","Performance unchanged. PACs were already in place in 2016.","Yes",4,4,{"$f":"IF(TRIM(CLEAN(K107))=\"A\",4)+IF(TRIM(CLEAN(K107))=\"B+\",3.5)+IF(TRIM(CLEAN(K107))=\"B\",3)+IF(TRIM(CLEAN(K107))=\"C+\",2.5)+IF(TRIM(CLEAN(K107))=\"C\",2)+IF(TRIM(CLEAN(K107))=\"D+\",1.5)+IF(TRIM(CLEAN(K107))=\"D\",1)+IF(TRIM(CLEAN(K107))=\"NR\",1)+IF(TRIM(CLEAN(K107))=\"NU\",0)+IF(TRIM(CLEAN(K107))=\"NA\",0)","v":4},4,{"$f":"IFERROR(IF(M110=Profile!$E$250,IF(Q110-O110<0,\"-\",IF(Q110-O110>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K107=\"D\",Profile!$F$276,\nIF(K107=\"D+\",Profile!$F$276,\nIF(K107=\"D*\",Profile!$F$276,\nIF(K107=\"C\",Profile!$F$277,\nIF(K107=\"C+\",Profile!$F$278,\nIF(K107=\"B\",Profile!$F$278,\nIF(K107=\"B+\",Profile!$F$279,\nIF(K107=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$f":"IF(K107=\"A\",Profile!$F$280,\nIF(K107=\"B+\",Profile!$F$280,\nIF(K107=\"B\",Profile!$F$280,\nIF(K107=\"D+\",Profile!$F$281,\nIF(K107=\"D\",Profile!$F$281,\nIF(K107=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-27 (iii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E108,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_27",{"$f":"IFERROR(VLOOKUP(B108,Profile!A2:B246,2,FALSE),\"\")","v":"(iii) Adequacy of time for the legislature to provide a response to budget proposals both the detailed estimates and, where applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle(time allowed in practice for all stages combined "},"A","The legislature had less than two months, but at least one month to examine the budget proposals. ","B","Performance declined. The Legislative Assembly had at least two months to consider the budget at the time of the previous evaluation.","Yes",4,4,{"$f":"IF(TRIM(CLEAN(K108))=\"A\",4)+IF(TRIM(CLEAN(K108))=\"B+\",3.5)+IF(TRIM(CLEAN(K108))=\"B\",3)+IF(TRIM(CLEAN(K108))=\"C+\",2.5)+IF(TRIM(CLEAN(K108))=\"C\",2)+IF(TRIM(CLEAN(K108))=\"D+\",1.5)+IF(TRIM(CLEAN(K108))=\"D\",1)+IF(TRIM(CLEAN(K108))=\"NR\",1)+IF(TRIM(CLEAN(K108))=\"NU\",0)+IF(TRIM(CLEAN(K108))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M111=Profile!$E$250,IF(Q111-O111<0,\"-\",IF(Q111-O111>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K108=\"D\",Profile!$F$276,\nIF(K108=\"D+\",Profile!$F$276,\nIF(K108=\"D*\",Profile!$F$276,\nIF(K108=\"C\",Profile!$F$277,\nIF(K108=\"C+\",Profile!$F$278,\nIF(K108=\"B\",Profile!$F$278,\nIF(K108=\"B+\",Profile!$F$279,\nIF(K108=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K108=\"A\",Profile!$F$280,\nIF(K108=\"B+\",Profile!$F$280,\nIF(K108=\"B\",Profile!$F$280,\nIF(K108=\"D+\",Profile!$F$281,\nIF(K108=\"D\",Profile!$F$281,\nIF(K108=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-27 (iv)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E109,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_27",{"$f":"IFERROR(VLOOKUP(B109,Profile!A2:B246,2,FALSE),\"\")","v":"(iv) Rules for in-year amendments to the budget without ex-ante approval by the legislature "},"B","Clear rules exist for in-year budget amendments by the executive. They cannot be claimed and are generally respected, but they do allow for extensive administrative reallocations. ","C","Performance probably unchanged. The 2012 rating seems to have been overestimated for this component. The reports do not confirm that budget execution procedures are well controlled. Significant administrative reallocations are still observed for the period under review.","No",3,3,{"$f":"IF(TRIM(CLEAN(K109))=\"A\",4)+IF(TRIM(CLEAN(K109))=\"B+\",3.5)+IF(TRIM(CLEAN(K109))=\"B\",3)+IF(TRIM(CLEAN(K109))=\"C+\",2.5)+IF(TRIM(CLEAN(K109))=\"C\",2)+IF(TRIM(CLEAN(K109))=\"D+\",1.5)+IF(TRIM(CLEAN(K109))=\"D\",1)+IF(TRIM(CLEAN(K109))=\"NR\",1)+IF(TRIM(CLEAN(K109))=\"NU\",0)+IF(TRIM(CLEAN(K109))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M112=Profile!$E$250,IF(Q112-O112<0,\"-\",IF(Q112-O112>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K109=\"D\",Profile!$F$276,\nIF(K109=\"D+\",Profile!$F$276,\nIF(K109=\"D*\",Profile!$F$276,\nIF(K109=\"C\",Profile!$F$277,\nIF(K109=\"C+\",Profile!$F$278,\nIF(K109=\"B\",Profile!$F$278,\nIF(K109=\"B+\",Profile!$F$279,\nIF(K109=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K109=\"A\",Profile!$F$280,\nIF(K109=\"B+\",Profile!$F$280,\nIF(K109=\"B\",Profile!$F$280,\nIF(K109=\"D+\",Profile!$F$281,\nIF(K109=\"D\",Profile!$F$281,\nIF(K109=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,4]
[{"$f":"H3","v":"Pefalia"},"PI-28","M1","Indic","C(iv)",{"$f":"IFERROR(VLOOKUP(E110,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},{"$f":"+B110","v":"PI-28"},{"$f":"IFERROR(VLOOKUP(B110,Profile!A2:B246,2,FALSE),\"\")","v":"PI-28  In_year budget reports "},{"$f":"IF(OR(I111=\"NR\",I112=\"NR\",I113=\"NR\"),\"NR\",\nIF(AND(I111=\"NU\",I112=\"NU\",I113=\"NU\"),\"NU\",\nIF(AND(OR(I111=\"NA\",I111=\"NU\"),OR(I112=\"NA\",I112=\"NU\"),OR(I113=\"NA\",I113=\"NU\")),\"NA\",\nIF(N110>3.65,\"A\",\nIF(N110>=3.25,\"B+\",\nIF(N110>2.65,\"B\",\nIF(N110>=2.25,\"C+\",\nIF(N110>1.75,\"C\",\nIF(N110>1.25,\"D+\",\nIF(AND(N110<=1.25,N110>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K111=\"NR\",K112=\"NR\",K113=\"NR\"),\"NR\",\nIF(AND(K111=\"NU\",K112=\"NU\",K113=\"NU\"),\"NU\",\nIF(AND(OR(K111=\"NA\",K111=\"NU\"),OR(K112=\"NA\",K112=\"NU\"),OR(K113=\"NA\",K113=\"NU\")),\"NA\",\nIF(P110>3.65,\"A\",\nIF(P110>=3.25,\"B+\",\nIF(P110>2.65,\"B\",\nIF(P110>=2.25,\"C+\",\nIF(P110>1.75,\"C\",\nIF(P110>1.25,\"D+\",\nIF(AND(P110<=1.25,P110>0),\"D\",\nIF(AND(K111=\"NA\",K112=\"NA\",K113=\"NA\",),\"NA\",\n\"\"\n)))))))))))","v":"D+"},null,{"$f":"IF(OR(M111=Profile!E251,M112=Profile!E251,M113=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I111=\"NR\",I112=\"NR\",I113=\"NR\"),1,IF(C110=\"M1\",IF(ROUND(AVERAGEIF(N111:N113,\">0\"),1)=ROUND(MIN(IF(N111:N113>0,N111:N113)),1),ROUND(AVERAGEIF(N111:N113,\">0\"),1),ROUND(MIN(IF(N111:N113>0,N111:N113)),1)+0.5),ROUND(AVERAGEIF(N111:N113,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K111=\"NR\",K112=\"NR\",K113=\"NR\"),1,IF(C110=\"M1\",IF(ROUND(AVERAGEIF(P111:P113,\">0\"),1)=ROUND(MIN(IF(P111:P113>0,P111:P113)),1),ROUND(AVERAGEIF(P111:P113,\">0\"),1),ROUND(MIN(IF(P111:P113>0,P111:P113)),1)+0.5),ROUND(AVERAGEIF(P111:P113,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M110=MetaData!E104,\"N.C.\",\nIF(Q110>O110,\"+\",\nIF(Q110<O110,\"-\",\nIF(Q110=O110,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K110=\"D\",Profile!$F$276,\nIF(K110=\"D+\",Profile!$F$276,\nIF(K110=\"D*\",Profile!$F$276,\nIF(K110=\"C\",Profile!$F$277,\nIF(K110=\"C+\",Profile!$F$278,\nIF(K110=\"B\",Profile!$F$278,\nIF(K110=\"B+\",Profile!$F$279,\nIF(K110=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K110=\"A\",Profile!$F$280,\nIF(K110=\"B+\",Profile!$F$280,\nIF(K110=\"B\",Profile!$F$280,\nIF(K110=\"D+\",Profile!$F$281,\nIF(K110=\"D\",Profile!$F$281,\nIF(K110=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,1,3]
[{"$f":"H3","v":"Pefalia"},"PI-28 (i)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E111,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_28",{"$f":"IFERROR(VLOOKUP(B111,Profile!A2:B246,2,FALSE),\"\")","v":"(i) Timeliness of examination of audit reports by the legislature(for reports received within the last three years  "},"D","Examination of audit reports by the legislature takes over 12 months to complete ","D","Performance unchanged. PAAC continues to review the Auditor General's audit reports. The review of the Auditor General's report on the FY 2016/17 consolidated financial statements, submitted to the Legislative Assembly in October 2019, has not yet been completed. The Auditor General's reports on FY 2017/18 and FY 2018/19 have not yet been completed and therefore cannot be reviewed.","Yes",{"$f":"IF(TRIM(CLEAN(I111))=\"A\",4)+IF(TRIM(CLEAN(I111))=\"B+\",3.5)+IF(TRIM(CLEAN(I111))=\"B\",3)+IF(TRIM(CLEAN(I111))=\"C+\",2.5)+IF(TRIM(CLEAN(I111))=\"C\",2)+IF(TRIM(CLEAN(I111))=\"D+\",1.5)+IF(TRIM(CLEAN(I111))=\"D\",1)+IF(TRIM(CLEAN(I111))=\"NR\",1)+IF(TRIM(CLEAN(I111))=\"NU\",0)+IF(TRIM(CLEAN(I111))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K111))=\"A\",4)+IF(TRIM(CLEAN(K111))=\"B+\",3.5)+IF(TRIM(CLEAN(K111))=\"B\",3)+IF(TRIM(CLEAN(K111))=\"C+\",2.5)+IF(TRIM(CLEAN(K111))=\"C\",2)+IF(TRIM(CLEAN(K111))=\"D+\",1.5)+IF(TRIM(CLEAN(K111))=\"D\",1)+IF(TRIM(CLEAN(K111))=\"NR\",1)+IF(TRIM(CLEAN(K111))=\"NU\",0)+IF(TRIM(CLEAN(K111))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M114=Profile!$E$250,IF(Q114-O114<0,\"-\",IF(Q114-O114>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K111=\"D\",Profile!$F$276,\nIF(K111=\"D+\",Profile!$F$276,\nIF(K111=\"D*\",Profile!$F$276,\nIF(K111=\"C\",Profile!$F$277,\nIF(K111=\"C+\",Profile!$F$278,\nIF(K111=\"B\",Profile!$F$278,\nIF(K111=\"B+\",Profile!$F$279,\nIF(K111=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K111=\"A\",Profile!$F$280,\nIF(K111=\"B+\",Profile!$F$280,\nIF(K111=\"B\",Profile!$F$280,\nIF(K111=\"D+\",Profile!$F$281,\nIF(K111=\"D\",Profile!$F$281,\nIF(K111=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-28 (ii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E112,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_28",{"$f":"IFERROR(VLOOKUP(B112,Profile!A2:B246,2,FALSE),\"\")","v":"(ii) Extent of hearings on key findings undertaken by the legislature  "},"B","In-depth hearings on the main findings are held with the heads of the audited entities. These mainly concern entities which have received an unfavorable opinion from the Auditor General on various audit reports (but not yet on AFS).","B","Performance unchanged. Public hearings had already taken place at the time of the previous evaluation.","Yes",3,3,{"$f":"IF(TRIM(CLEAN(K112))=\"A\",4)+IF(TRIM(CLEAN(K112))=\"B+\",3.5)+IF(TRIM(CLEAN(K112))=\"B\",3)+IF(TRIM(CLEAN(K112))=\"C+\",2.5)+IF(TRIM(CLEAN(K112))=\"C\",2)+IF(TRIM(CLEAN(K112))=\"D+\",1.5)+IF(TRIM(CLEAN(K112))=\"D\",1)+IF(TRIM(CLEAN(K112))=\"NR\",1)+IF(TRIM(CLEAN(K112))=\"NU\",0)+IF(TRIM(CLEAN(K112))=\"NA\",0)","v":3},3,{"$f":"IFERROR(IF(M115=Profile!$E$250,IF(Q115-O115<0,\"-\",IF(Q115-O115>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K112=\"D\",Profile!$F$276,\nIF(K112=\"D+\",Profile!$F$276,\nIF(K112=\"D*\",Profile!$F$276,\nIF(K112=\"C\",Profile!$F$277,\nIF(K112=\"C+\",Profile!$F$278,\nIF(K112=\"B\",Profile!$F$278,\nIF(K112=\"B+\",Profile!$F$279,\nIF(K112=\"A\",Profile!$F$279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(K112=\"A\",Profile!$F$280,\nIF(K112=\"B+\",Profile!$F$280,\nIF(K112=\"B\",Profile!$F$280,\nIF(K112=\"D+\",Profile!$F$281,\nIF(K112=\"D\",Profile!$F$281,\nIF(K112=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Strength"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"PI-28 (iii)","M1","Comp","C(iv)",{"$f":"IFERROR(VLOOKUP(E113,Profile!A2:B246,2,FALSE),\"\")","v":"Civ  External monitoring and auditing"},"PI_28",{"$f":"IFERROR(VLOOKUP(B113,Profile!A2:B246,2,FALSE),\"\")","v":"(iii)  Issuance of recommended actions by the legislature and implementation by the executive "},"C","Actions are recommended by the PAC, but there is little evidence of executive action. ","C","Performance unchanged. The Legislature has prepared and submitted reports to the Executive containing recommendations for action, and sent reminder letters in 2020. No further action has been taken by the Executive to date.","Yes",2,2,{"$f":"IF(TRIM(CLEAN(K113))=\"A\",4)+IF(TRIM(CLEAN(K113))=\"B+\",3.5)+IF(TRIM(CLEAN(K113))=\"B\",3)+IF(TRIM(CLEAN(K113))=\"C+\",2.5)+IF(TRIM(CLEAN(K113))=\"C\",2)+IF(TRIM(CLEAN(K113))=\"D+\",1.5)+IF(TRIM(CLEAN(K113))=\"D\",1)+IF(TRIM(CLEAN(K113))=\"NR\",1)+IF(TRIM(CLEAN(K113))=\"NU\",0)+IF(TRIM(CLEAN(K113))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M116=Profile!$E$250,IF(Q116-O116<0,\"-\",IF(Q116-O116>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K113=\"D\",Profile!$F$276,\nIF(K113=\"D+\",Profile!$F$276,\nIF(K113=\"D*\",Profile!$F$276,\nIF(K113=\"C\",Profile!$F$277,\nIF(K113=\"C+\",Profile!$F$278,\nIF(K113=\"B\",Profile!$F$278,\nIF(K113=\"B+\",Profile!$F$279,\nIF(K113=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K113=\"A\",Profile!$F$280,\nIF(K113=\"B+\",Profile!$F$280,\nIF(K113=\"B\",Profile!$F$280,\nIF(K113=\"D+\",Profile!$F$281,\nIF(K113=\"D\",Profile!$F$281,\nIF(K113=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,3]
[{"$f":"H3","v":"Pefalia"},"D",null,"Pilar","D",{"$f":"IFERROR(VLOOKUP(E114,Profile!A2:B246,2,FALSE),\"\")","v":""},null,{"$f":"IFERROR(VLOOKUP(B114,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"IF(N114>3.65,\"A\",\nIF(N114>=3.25,\"B+\",\nIF(N114>2.65,\"B\",\nIF(N114>=2.25,\"C+\",\nIF(N114>1.75,\"C\",\nIF(N114>1.25,\"D+\",\nIF(AND(N114<=1.25,N114>0),\"D\",\n\"\"\n)))))))","v":"D"},null,{"$f":"IF(P114>3.65,\"A\",\nIF(P114>=3.25,\"B+\",\nIF(P114>2.65,\"B\",\nIF(P114>=2.25,\"C+\",\nIF(P114>1.75,\"C\",\nIF(P114>1.25,\"D+\",\nIF(AND(P114<=1.25,P114>0),\"D\",\n\"\"\n)))))))","v":"D"},null,{"$f":"IF(COUNTIFS(M115:M122,Profile!E250)=8,Profile!E250,Profile!E251)","v":"Yes"},{"$f":"IFERROR(IF(OR(I115=\"NR\",I118=\"NR\",I121=\"NR\"),1,AVERAGEIFS(N115:N122,D115:D122,\"Indic\",N115:N122,\">0\")),0)","v":1.1666666666666667},1,{"$f":"IFERROR(IF(OR(K115=\"NR\",K118=\"NR\",K121=\"NR\"),1,AVERAGEIFS(P115:P122,D115:D122,\"Indic\",P115:P122,\">0\")),0)","v":1.1666666666666667},1,{"$f":"IF(M114=MetaData!E108,\"N.C.\",\nIF(Q114>O114,\"+\",\nIF(Q114<O114,\"-\",\nIF(Q114=O114,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K114=\"D\",Profile!$F$276,\nIF(K114=\"D+\",Profile!$F$276,\nIF(K114=\"D*\",Profile!$F$276,\nIF(K114=\"C\",Profile!$F$277,\nIF(K114=\"C+\",Profile!$F$278,\nIF(K114=\"B\",Profile!$F$278,\nIF(K114=\"B+\",Profile!$F$279,\nIF(K114=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K114=\"A\",Profile!$F$280,\nIF(K114=\"B+\",Profile!$F$280,\nIF(K114=\"B\",Profile!$F$280,\nIF(K114=\"D+\",Profile!$F$281,\nIF(K114=\"D\",Profile!$F$281,\nIF(K114=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"}]
[{"$f":"H3","v":"Pefalia"},"D-1","M1","Indic","D",{"$f":"IFERROR(VLOOKUP(E115,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"+B115","v":"D-1"},{"$f":"IFERROR(VLOOKUP(B115,Profile!A2:B246,2,FALSE),\"\")","v":"D_1 Prévisibilité de l’appui budgétaire direct "},{"$f":"IF(OR(I116=\"NR\",I117=\"NR\"),\"NR\",\nIF(AND(I116=\"NU\",I117=\"NU\"),\"NU\",\nIF(AND(OR(I116=\"NA\",I116=\"NU\"),OR(I117=\"NA\",I117=\"NU\")),\"NA\",\nIF(N115>3.65,\"A\",\nIF(N115>=3.25,\"B+\",\nIF(N115>2.65,\"B\",\nIF(N115>=2.25,\"C+\",\nIF(N115>1.75,\"C\",\nIF(N115>1.25,\"D+\",\nIF(AND(N115<=1.25,N115>0),\"D\",\n\"\"\n))))))))))","v":"D"},null,{"$f":"IF(OR(K116=\"NR\",K117=\"NR\"),\"NR\",\nIF(AND(K116=\"NU\",K117=\"NU\"),\"NU\",\nIF(AND(OR(K116=\"NA\",K116=\"NU\"),OR(K117=\"NA\",K117=\"NU\")),\"NA\",\nIF(P115>3.65,\"A\",\nIF(P115>=3.25,\"B+\",\nIF(P115>2.65,\"B\",\nIF(P115>=2.25,\"C+\",\nIF(P115>1.75,\"C\",\nIF(P115>1.25,\"D+\",\nIF(AND(P115<=1.25,P115>0),\"D\",\n\"\"\n))))))))))","v":"D"},null,{"$f":"IF(OR(M116=Profile!E251,M117=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I116=\"NR\",I117=\"NR\"),1,IF(C115=\"M1\",IF(ROUND(AVERAGEIF(N116:N117,\">0\"),1)=ROUND(MIN(IF(N116:N117>0,N116:N117)),1),ROUND(AVERAGEIF(N116:N117,\">0\"),1),ROUND(MIN(IF(N116:N117>0,N116:N117)),1)+0.5),ROUND(AVERAGEIF(N116:N117,\">0\"),1))),0)","v":1},1,{"$f":"IFERROR(IF(OR(K116=\"NR\",K117=\"NR\"),1,IF(C115=\"M1\",IF(ROUND(AVERAGEIF(P116:P117,\">0\"),1)=ROUND(MIN(IF(P116:P117>0,P116:P117)),1),ROUND(AVERAGEIF(P116:P117,\">0\"),1),ROUND(MIN(IF(P116:P117>0,P116:P117)),1)+0.5),ROUND(AVERAGEIF(P116:P117,\">0\"),1))),0)","v":1},1,{"$f":"IF(M115=MetaData!E109,\"N.C.\",\nIF(Q115>O115,\"+\",\nIF(Q115<O115,\"-\",\nIF(Q115=O115,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K115=\"D\",Profile!$F$276,\nIF(K115=\"D+\",Profile!$F$276,\nIF(K115=\"D*\",Profile!$F$276,\nIF(K115=\"C\",Profile!$F$277,\nIF(K115=\"C+\",Profile!$F$278,\nIF(K115=\"B\",Profile!$F$278,\nIF(K115=\"B+\",Profile!$F$279,\nIF(K115=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K115=\"A\",Profile!$F$280,\nIF(K115=\"B+\",Profile!$F$280,\nIF(K115=\"B\",Profile!$F$280,\nIF(K115=\"D+\",Profile!$F$281,\nIF(K115=\"D\",Profile!$F$281,\nIF(K115=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,0,2]
[{"$f":"H3","v":"Pefalia"},"D-1 (i)","M1","Comp","D",{"$f":"IFERROR(VLOOKUP(E116,Profile!A2:B246,2,FALSE),\"\")","v":""},"D_1",{"$f":"IFERROR(VLOOKUP(B116,Profile!A2:B246,2,FALSE),\"\")","v":"D-(i) Annual deviation of actual budget support from the forecast provided by the donor agencies at least six weeks prior to the government submitting its budget proposals to the legislature(or equivalent approving body "},"D","Disbursements of budgetary aid have been more than 15% lower than budgeted over the last two years of the last three fiscal years. ","D","Performance unchanged.  ","Yes",{"$f":"IF(TRIM(CLEAN(I116))=\"A\",4)+IF(TRIM(CLEAN(I116))=\"B+\",3.5)+IF(TRIM(CLEAN(I116))=\"B\",3)+IF(TRIM(CLEAN(I116))=\"C+\",2.5)+IF(TRIM(CLEAN(I116))=\"C\",2)+IF(TRIM(CLEAN(I116))=\"D+\",1.5)+IF(TRIM(CLEAN(I116))=\"D\",1)+IF(TRIM(CLEAN(I116))=\"NR\",1)+IF(TRIM(CLEAN(I116))=\"NU\",0)+IF(TRIM(CLEAN(I116))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K116))=\"A\",4)+IF(TRIM(CLEAN(K116))=\"B+\",3.5)+IF(TRIM(CLEAN(K116))=\"B\",3)+IF(TRIM(CLEAN(K116))=\"C+\",2.5)+IF(TRIM(CLEAN(K116))=\"C\",2)+IF(TRIM(CLEAN(K116))=\"D+\",1.5)+IF(TRIM(CLEAN(K116))=\"D\",1)+IF(TRIM(CLEAN(K116))=\"NR\",1)+IF(TRIM(CLEAN(K116))=\"NU\",0)+IF(TRIM(CLEAN(K116))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M119=Profile!$E$250,IF(Q119-O119<0,\"-\",IF(Q119-O119>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K116=\"D\",Profile!$F$276,\nIF(K116=\"D+\",Profile!$F$276,\nIF(K116=\"D*\",Profile!$F$276,\nIF(K116=\"C\",Profile!$F$277,\nIF(K116=\"C+\",Profile!$F$278,\nIF(K116=\"B\",Profile!$F$278,\nIF(K116=\"B+\",Profile!$F$279,\nIF(K116=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K116=\"A\",Profile!$F$280,\nIF(K116=\"B+\",Profile!$F$280,\nIF(K116=\"B\",Profile!$F$280,\nIF(K116=\"D+\",Profile!$F$281,\nIF(K116=\"D\",Profile!$F$281,\nIF(K116=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"D-1 (ii)","M1","Comp","D",{"$f":"IFERROR(VLOOKUP(E117,Profile!A2:B246,2,FALSE),\"\")","v":""},"D_1",{"$f":"IFERROR(VLOOKUP(B117,Profile!A2:B246,2,FALSE),\"\")","v":"D-(ii) In-year timeliness of donor disbursements(compliance with aggregate quarterly estimates "},"D","Donors do not provide quarterly DBS estimates ","D","Performance unchanged. ","Yes",{"$f":"IF(TRIM(CLEAN(I117))=\"A\",4)+IF(TRIM(CLEAN(I117))=\"B+\",3.5)+IF(TRIM(CLEAN(I117))=\"B\",3)+IF(TRIM(CLEAN(I117))=\"C+\",2.5)+IF(TRIM(CLEAN(I117))=\"C\",2)+IF(TRIM(CLEAN(I117))=\"D+\",1.5)+IF(TRIM(CLEAN(I117))=\"D\",1)+IF(TRIM(CLEAN(I117))=\"NR\",1)+IF(TRIM(CLEAN(I117))=\"NU\",0)+IF(TRIM(CLEAN(I117))=\"NA\",0)","v":1},1,{"$f":"IF(TRIM(CLEAN(K117))=\"A\",4)+IF(TRIM(CLEAN(K117))=\"B+\",3.5)+IF(TRIM(CLEAN(K117))=\"B\",3)+IF(TRIM(CLEAN(K117))=\"C+\",2.5)+IF(TRIM(CLEAN(K117))=\"C\",2)+IF(TRIM(CLEAN(K117))=\"D+\",1.5)+IF(TRIM(CLEAN(K117))=\"D\",1)+IF(TRIM(CLEAN(K117))=\"NR\",1)+IF(TRIM(CLEAN(K117))=\"NU\",0)+IF(TRIM(CLEAN(K117))=\"NA\",0)","v":1},1,{"$f":"IFERROR(IF(M120=Profile!$E$250,IF(Q120-O120<0,\"-\",IF(Q120-O120>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K117=\"D\",Profile!$F$276,\nIF(K117=\"D+\",Profile!$F$276,\nIF(K117=\"D*\",Profile!$F$276,\nIF(K117=\"C\",Profile!$F$277,\nIF(K117=\"C+\",Profile!$F$278,\nIF(K117=\"B\",Profile!$F$278,\nIF(K117=\"B+\",Profile!$F$279,\nIF(K117=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K117=\"A\",Profile!$F$280,\nIF(K117=\"B+\",Profile!$F$280,\nIF(K117=\"B\",Profile!$F$280,\nIF(K117=\"D+\",Profile!$F$281,\nIF(K117=\"D\",Profile!$F$281,\nIF(K117=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},null,null,null,2]
[{"$f":"H3","v":"Pefalia"},"D-2","M1","Indic","D",{"$f":"IFERROR(VLOOKUP(E118,Profile!A2:B246,2,FALSE),\"\")","v":""},{"$f":"+B118","v":"D-2"},{"$f":"IFERROR(VLOOKUP(B118,Profile!A2:B246,2,FALSE),\"\")","v":"D_2 Renseignements financiers fournis par les bailleurs de fonds pour la budgétisation de l’aide_projet et de l’aide_programme "},{"$f":"IF(OR(I119=\"NR\",I120=\"NR\"),\"NR\",\nIF(AND(I119=\"NU\",I120=\"NU\"),\"NU\",\nIF(AND(OR(I119=\"NA\",I119=\"NU\"),OR(I120=\"NA\",I120=\"NU\")),\"NA\",\nIF(N118>3.65,\"A\",\nIF(N118>=3.25,\"B+\",\nIF(N118>2.65,\"B\",\nIF(N118>=2.25,\"C+\",\nIF(N118>1.75,\"C\",\nIF(N118>1.25,\"D+\",\nIF(AND(N118<=1.25,N118>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(K119=\"NR\",K120=\"NR\"),\"NR\",\nIF(AND(K119=\"NU\",K120=\"NU\"),\"NU\",\nIF(AND(OR(K119=\"NA\",K119=\"NU\"),OR(K120=\"NA\",K120=\"NU\")),\"NA\",\nIF(P118>3.65,\"A\",\nIF(P118>=3.25,\"B+\",\nIF(P118>2.65,\"B\",\nIF(P118>=2.25,\"C+\",\nIF(P118>1.75,\"C\",\nIF(P118>1.25,\"D+\",\nIF(AND(P118<=1.25,P118>0),\"D\",\n\"\"\n))))))))))","v":"D+"},null,{"$f":"IF(OR(M119=Profile!E251,M120=Profile!E251),Profile!E251,Profile!E250)","v":"Yes"},{"$f":"IFERROR(IF(OR(I119=\"NR\",I120=\"NR\"),1,IF(C118=\"M1\",IF(ROUND(AVERAGEIF(N119:N120,\">0\"),1)=ROUND(MIN(IF(N119:N120>0,N119:N120)),1),ROUND(AVERAGEIF(N119:N120,\">0\"),1),ROUND(MIN(IF(N119:N120>0,N119:N120)),1)+0.5),ROUND(AVERAGEIF(N119:N120,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IFERROR(IF(OR(K119=\"NR\",K120=\"NR\"),1,IF(C118=\"M1\",IF(ROUND(AVERAGEIF(P119:P120,\">0\"),1)=ROUND(MIN(IF(P119:P120>0,P119:P120)),1),ROUND(AVERAGEIF(P119:P120,\">0\"),1),ROUND(MIN(IF(P119:P120>0,P119:P120)),1)+0.5),ROUND(AVERAGEIF(P119:P120,\">0\"),1))),0)","v":1.5},1.5,{"$f":"IF(M118=MetaData!E112,\"N.C.\",\nIF(Q118>O118,\"+\",\nIF(Q118<O118,\"-\",\nIF(Q118=O118,\" =\",\n\"\"\n))))","v":" ="},{"$f":"IF(K118=\"D\",Profile!$F$276,\nIF(K118=\"D+\",Profile!$F$276,\nIF(K118=\"D*\",Profile!$F$276,\nIF(K118=\"C\",Profile!$F$277,\nIF(K118=\"C+\",Profile!$F$278,\nIF(K118=\"B\",Profile!$F$278,\nIF(K118=\"B+\",Profile!$F$279,\nIF(K118=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K118=\"A\",Profile!$F$280,\nIF(K118=\"B+\",Profile!$F$280,\nIF(K118=\"B\",Profile!$F$280,\nIF(K118=\"D+\",Profile!$F$281,\nIF(K118=\"D\",Profile!$F$281,\nIF(K118=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Weakness"},0,0,0,2]
[{"$f":"H3","v":"Pefalia"},"D-2 (i)","M1","Comp","D",{"$f":"IFERROR(VLOOKUP(E119,Profile!A2:B246,2,FALSE),\"\")","v":""},"D_2",{"$f":"IFERROR(VLOOKUP(B119,Profile!A2:B246,2,FALSE),\"\")","v":"D-(i) Completeness and timeliness of budget estimates by donors for project support "},"C","At least half of the donors (including the five largest) provide complete budget estimates for the disbursement of project aid for the government's forthcoming fiscal year, at least three months before it begins. Estimates may use the donor's classification and may not be consistent with the government's budget classification. ","C","Performance unchanged. Around 80% of donors provided estimates of planned aid on time, but not in a format compatible with the government's budget classification for budget preparation.  ","Yes",{"$f":"IF(TRIM(CLEAN(I119))=\"A\",4)+IF(TRIM(CLEAN(I119))=\"B+\",3.5)+IF(TRIM(CLEAN(I119))=\"B\",3)+IF(TRIM(CLEAN(I119))=\"C+\",2.5)+IF(TRIM(CLEAN(I119))=\"C\",2)+IF(TRIM(CLEAN(I119))=\"D+\",1.5)+IF(TRIM(CLEAN(I119))=\"D\",1)+IF(TRIM(CLEAN(I119))=\"NR\",1)+IF(TRIM(CLEAN(I119))=\"NU\",0)+IF(TRIM(CLEAN(I119))=\"NA\",0)","v":2},2,{"$f":"IF(TRIM(CLEAN(K119))=\"A\",4)+IF(TRIM(CLEAN(K119))=\"B+\",3.5)+IF(TRIM(CLEAN(K119))=\"B\",3)+IF(TRIM(CLEAN(K119))=\"C+\",2.5)+IF(TRIM(CLEAN(K119))=\"C\",2)+IF(TRIM(CLEAN(K119))=\"D+\",1.5)+IF(TRIM(CLEAN(K119))=\"D\",1)+IF(TRIM(CLEAN(K119))=\"NR\",1)+IF(TRIM(CLEAN(K119))=\"NU\",0)+IF(TRIM(CLEAN(K119))=\"NA\",0)","v":2},2,{"$f":"IFERROR(IF(M122=Profile!$E$250,IF(Q122-O122<0,\"-\",IF(Q122-O122>0,\"+\",\" =\")),\"N.C.\"),\"\")","v":" ="},{"$f":"IF(K119=\"D\",Profile!$F$276,\nIF(K119=\"D+\",Profile!$F$276,\nIF(K119=\"D*\",Profile!$F$276,\nIF(K119=\"C\",Profile!$F$277,\nIF(K119=\"C+\",Profile!$F$278,\nIF(K119=\"B\",Profile!$F$278,\nIF(K119=\"B+\",Profile!$F$279,\nIF(K119=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K119=\"A\",Profile!$F$280,\nIF(K119=\"B+\",Profile!$F$280,\nIF(K119=\"B\",Profile!$F$280,\nIF(K119=\"D+\",Profile!$F$281,\nIF(K119=\"D\",Profile!$F$281,\nIF(K119=\"D*\",Profile!$F$281,\nProfile!$F$282))))))","v":"Average"},null,null,null,2]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",13.2,13.2,"PI-13",{"$f":"VLOOKUP(H53,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},2,"M2","III",{"$f":"VLOOKUP(H53,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F53,Profile!A:B,2,FALSE)","v":"13.2  Approval of debt and guarantees  "},{"$f":"IF(D53=\"Current\",VLOOKUP(F53,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F53,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O53=\"D\",Profile!F276,\nIF(O53=\"D+\",Profile!F276,\nIF(O53=\"D*\",Profile!F276,\nIF(O53=\"C\",Profile!F277,\nIF(O53=\"C+\",Profile!F278,\nIF(O53=\"B+\",Profile!F279,\nIF(O53=\"B\",Profile!F278,\nIF(O53=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O53=\"A\",Profile!F280,\nIF(O53=\"B+\",Profile!F280,\nIF(O53=\"B\",Profile!F280,\nIF(O53=\"D+\",Profile!F281,\nIF(O53=\"D\",Profile!F281,\nIF(O53=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F53,'Input. 2016 fmk'!G49:X181,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F53,'Input. 2016 fmk'!G51:W181,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F53,'Input. 2016 fmk'!G51:X181,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B53,H11:H267,H53,C11:C267,C53,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B53,IF(C11:C267=C53,IF(I11:I267=I53,P11:P267)))))","v":1},1.5,3.6666666666666665,{"$f":"IF(D53=\"Current\",VLOOKUP(G53,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G53,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Central government's contracting of loans and issuance of guarantees are made against transparent criteria and fiscal targets, and always approved by the Minister of Finance."},{"$f":"IF(B53=2016,VLOOKUP(G53,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G53,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",13.3,13.3,"PI-13",{"$f":"VLOOKUP(H54,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},3,"M2","III",{"$f":"VLOOKUP(H54,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F54,Profile!A:B,2,FALSE)","v":"13.3  Debt management strategy "},{"$f":"IF(D54=\"Current\",VLOOKUP(F54,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F54,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O54=\"D\",Profile!F276,\nIF(O54=\"D+\",Profile!F276,\nIF(O54=\"D*\",Profile!F276,\nIF(O54=\"C\",Profile!F277,\nIF(O54=\"C+\",Profile!F278,\nIF(O54=\"B+\",Profile!F279,\nIF(O54=\"B\",Profile!F278,\nIF(O54=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O54=\"A\",Profile!F280,\nIF(O54=\"B+\",Profile!F280,\nIF(O54=\"B\",Profile!F280,\nIF(O54=\"D+\",Profile!F281,\nIF(O54=\"D\",Profile!F281,\nIF(O54=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F54,'Input. 2016 fmk'!G50:X182,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F54,'Input. 2016 fmk'!G52:W182,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F54,'Input. 2016 fmk'!G52:X182,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B54,H11:H267,H54,C11:C267,C54,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B54,IF(C11:C267=C54,IF(I11:I267=I54,P11:P267)))))","v":1},1.5,3.6666666666666665,{"$f":"IF(D54=\"Current\",VLOOKUP(G54,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G54,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A Debt Sustainability Analysis (DSA), with a horizon of at least three years, is prepared by the IMF and the World Bank under the Extended Credit Facility and publicly reported. Annual reporting against debt management objectives is provided to the legislature. The government’s annual plan for borrowing is consistent with the approved strategy."},{"$f":"IF(B54=2016,VLOOKUP(G54,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G54,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-14","PI_14","PI-14",{"$f":"VLOOKUP(H55,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},null,"M2","IV",{"$f":"VLOOKUP(H55,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F55,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},{"$f":"IF(D55=\"Current\",VLOOKUP(F55,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F55,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O55=\"D\",Profile!F276,\nIF(O55=\"D+\",Profile!F276,\nIF(O55=\"D*\",Profile!F276,\nIF(O55=\"C\",Profile!F277,\nIF(O55=\"C+\",Profile!F278,\nIF(O55=\"B+\",Profile!F279,\nIF(O55=\"B\",Profile!F278,\nIF(O55=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O55=\"A\",Profile!F280,\nIF(O55=\"B+\",Profile!F280,\nIF(O55=\"B\",Profile!F280,\nIF(O55=\"D+\",Profile!F281,\nIF(O55=\"D\",Profile!F281,\nIF(O55=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F55,'Input. 2016 fmk'!G51:X183,16,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F55,'Input. 2016 fmk'!G53:W183,17,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F55,'Input. 2016 fmk'!G53:X183,18,FALSE),\"\")","v":0},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B55,H11:H267,H55,C11:C267,C55,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B55,IF(C11:C267=C55,IF(I11:I267=I55,P11:P267)))))","v":2},2.5,2.6666666666666665,{"$f":"IF(D55=\"Current\",VLOOKUP(G55,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G55,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B55=2016,VLOOKUP(G55,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G55,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",14.1,14.1,"PI-14",{"$f":"VLOOKUP(H56,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},1,"M2","IV",{"$f":"VLOOKUP(H56,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F56,Profile!A:B,2,FALSE)","v":"14.1  Macroeconomic forecasts "},{"$f":"IF(D56=\"Current\",VLOOKUP(F56,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F56,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O56=\"D\",Profile!F276,\nIF(O56=\"D+\",Profile!F276,\nIF(O56=\"D*\",Profile!F276,\nIF(O56=\"C\",Profile!F277,\nIF(O56=\"C+\",Profile!F278,\nIF(O56=\"B+\",Profile!F279,\nIF(O56=\"B\",Profile!F278,\nIF(O56=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O56=\"A\",Profile!F280,\nIF(O56=\"B+\",Profile!F280,\nIF(O56=\"B\",Profile!F280,\nIF(O56=\"D+\",Profile!F281,\nIF(O56=\"D\",Profile!F281,\nIF(O56=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F56,'Input. 2016 fmk'!G52:X184,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F56,'Input. 2016 fmk'!G54:W184,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F56,'Input. 2016 fmk'!G54:X184,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B56,H11:H267,H56,C11:C267,C56,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B56,IF(C11:C267=C56,IF(I11:I267=I56,P11:P267)))))","v":2},2.5,2.6666666666666665,{"$f":"IF(D56=\"Current\",VLOOKUP(G56,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G56,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The Ministry of Finance prepares medium-term forecasts of key macroeconomic indicators, which are included in the budget documentation submitted to the legislature. However, the projections are not reviewed by an external entity."},{"$f":"IF(B56=2016,VLOOKUP(G56,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G56,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",14.2,14.2,"PI-14",{"$f":"VLOOKUP(H57,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},2,"M2","IV",{"$f":"VLOOKUP(H57,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F57,Profile!A:B,2,FALSE)","v":"14.2  Fiscal forecasts "},{"$f":"IF(D57=\"Current\",VLOOKUP(F57,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F57,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O57=\"D\",Profile!F276,\nIF(O57=\"D+\",Profile!F276,\nIF(O57=\"D*\",Profile!F276,\nIF(O57=\"C\",Profile!F277,\nIF(O57=\"C+\",Profile!F278,\nIF(O57=\"B+\",Profile!F279,\nIF(O57=\"B\",Profile!F278,\nIF(O57=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O57=\"A\",Profile!F280,\nIF(O57=\"B+\",Profile!F280,\nIF(O57=\"B\",Profile!F280,\nIF(O57=\"D+\",Profile!F281,\nIF(O57=\"D\",Profile!F281,\nIF(O57=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F57,'Input. 2016 fmk'!G53:X185,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F57,'Input. 2016 fmk'!G55:W185,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F57,'Input. 2016 fmk'!G55:X185,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B57,H11:H267,H57,C11:C267,C57,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B57,IF(C11:C267=C57,IF(I11:I267=I57,P11:P267)))))","v":2},2.5,2.6666666666666665,{"$f":"IF(D57=\"Current\",VLOOKUP(G57,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G57,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The government prepares medium-term forecasts of the main fiscal indicators, including revenues, aggregate expenditure, and budget balance. These forecasts, together with the underlying assumptions, are included in the budget documentation submitted to the legislature."},{"$f":"IF(B57=2016,VLOOKUP(G57,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G57,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",14.3,14.3,"PI-14",{"$f":"VLOOKUP(H58,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},3,"M2","IV",{"$f":"VLOOKUP(H58,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F58,Profile!A:B,2,FALSE)","v":"14.3  Macrofiscal sensitivity analysis "},{"$f":"IF(D58=\"Current\",VLOOKUP(F58,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F58,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O58=\"D\",Profile!F276,\nIF(O58=\"D+\",Profile!F276,\nIF(O58=\"D*\",Profile!F276,\nIF(O58=\"C\",Profile!F277,\nIF(O58=\"C+\",Profile!F278,\nIF(O58=\"B+\",Profile!F279,\nIF(O58=\"B\",Profile!F278,\nIF(O58=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O58=\"A\",Profile!F280,\nIF(O58=\"B+\",Profile!F280,\nIF(O58=\"B\",Profile!F280,\nIF(O58=\"D+\",Profile!F281,\nIF(O58=\"D\",Profile!F281,\nIF(O58=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F58,'Input. 2016 fmk'!G54:X186,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F58,'Input. 2016 fmk'!G56:W186,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F58,'Input. 2016 fmk'!G56:X186,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B58,H11:H267,H58,C11:C267,C58,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B58,IF(C11:C267=C58,IF(I11:I267=I58,P11:P267)))))","v":2},2.5,2.6666666666666665,{"$f":"IF(D58=\"Current\",VLOOKUP(G58,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G58,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The government prepares, for internal use, a range of fiscal forecast scenarios based on alternative macroeconomic assumptions, but the budget documents do not include discussion of forecast sensitivities. "},{"$f":"IF(B58=2016,VLOOKUP(G58,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G58,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-15","PI_15","PI-15",{"$f":"VLOOKUP(H59,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},null,"M2","IV",{"$f":"VLOOKUP(H59,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F59,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},{"$f":"IF(D59=\"Current\",VLOOKUP(F59,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F59,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C+"},2.5,{"$f":"IF(O59=\"D\",Profile!F276,\nIF(O59=\"D+\",Profile!F276,\nIF(O59=\"D*\",Profile!F276,\nIF(O59=\"C\",Profile!F277,\nIF(O59=\"C+\",Profile!F278,\nIF(O59=\"B+\",Profile!F279,\nIF(O59=\"B\",Profile!F278,\nIF(O59=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O59=\"A\",Profile!F280,\nIF(O59=\"B+\",Profile!F280,\nIF(O59=\"B\",Profile!F280,\nIF(O59=\"D+\",Profile!F281,\nIF(O59=\"D\",Profile!F281,\nIF(O59=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F59,'Input. 2016 fmk'!G55:X187,16,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F59,'Input. 2016 fmk'!G57:W187,17,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F59,'Input. 2016 fmk'!G57:X187,18,FALSE),\"\")","v":0},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B59,H11:H267,H59,C11:C267,C59,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B59,IF(C11:C267=C59,IF(I11:I267=I59,P11:P267)))))","v":2},2.5,2.3333333333333335,{"$f":"IF(D59=\"Current\",VLOOKUP(G59,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G59,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B59=2016,VLOOKUP(G59,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G59,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",15.1,15.1,"PI-15",{"$f":"VLOOKUP(H60,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},1,"M2","IV",{"$f":"VLOOKUP(H60,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F60,Profile!A:B,2,FALSE)","v":"15.1  Fiscal impact of policy proposals  "},{"$f":"IF(D60=\"Current\",VLOOKUP(F60,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F60,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O60=\"D\",Profile!F276,\nIF(O60=\"D+\",Profile!F276,\nIF(O60=\"D*\",Profile!F276,\nIF(O60=\"C\",Profile!F277,\nIF(O60=\"C+\",Profile!F278,\nIF(O60=\"B+\",Profile!F279,\nIF(O60=\"B\",Profile!F278,\nIF(O60=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O60=\"A\",Profile!F280,\nIF(O60=\"B+\",Profile!F280,\nIF(O60=\"B\",Profile!F280,\nIF(O60=\"D+\",Profile!F281,\nIF(O60=\"D\",Profile!F281,\nIF(O60=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F60,'Input. 2016 fmk'!G56:X188,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F60,'Input. 2016 fmk'!G58:W188,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F60,'Input. 2016 fmk'!G58:X188,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B60,H11:H267,H60,C11:C267,C60,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B60,IF(C11:C267=C60,IF(I11:I267=I60,P11:P267)))))","v":2},2.5,2.3333333333333335,{"$f":"IF(D60=\"Current\",VLOOKUP(G60,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G60,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The Ministry of Finance prepare estimates of the fiscal impact of all proposed changes in revenue and expenditure policy for the next fiscal year."},{"$f":"IF(B60=2016,VLOOKUP(G60,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G60,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",15.2,15.2,"PI-15",{"$f":"VLOOKUP(H61,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},2,"M2","IV",{"$f":"VLOOKUP(H61,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F61,Profile!A:B,2,FALSE)","v":"15.2  Fiscal strategy adoption "},{"$f":"IF(D61=\"Current\",VLOOKUP(F61,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F61,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O61=\"D\",Profile!F276,\nIF(O61=\"D+\",Profile!F276,\nIF(O61=\"D*\",Profile!F276,\nIF(O61=\"C\",Profile!F277,\nIF(O61=\"C+\",Profile!F278,\nIF(O61=\"B+\",Profile!F279,\nIF(O61=\"B\",Profile!F278,\nIF(O61=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O61=\"A\",Profile!F280,\nIF(O61=\"B+\",Profile!F280,\nIF(O61=\"B\",Profile!F280,\nIF(O61=\"D+\",Profile!F281,\nIF(O61=\"D\",Profile!F281,\nIF(O61=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F61,'Input. 2016 fmk'!G57:X189,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F61,'Input. 2016 fmk'!G59:W189,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F61,'Input. 2016 fmk'!G59:X189,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B61,H11:H267,H61,C11:C267,C61,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B61,IF(C11:C267=C61,IF(I11:I267=I61,P11:P267)))))","v":2},2.5,2.3333333333333335,{"$f":"IF(D61=\"Current\",VLOOKUP(G61,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G61,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The government has adopted, along with the last budget submitted to the legislature, a medium-term fiscal strategy, including quantitative or qualitative fiscal objectives."},{"$f":"IF(B61=2016,VLOOKUP(G61,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G61,#REF!,13,FALSE))","v":"No"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",16.3,16.3,"PI-16",{"$f":"VLOOKUP(H66,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},3,"M2","IV",{"$f":"VLOOKUP(H66,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F66,Profile!A:B,2,FALSE)","v":"16.3  Alignment of strategic plans and medium-term budgets "},{"$f":"IF(D66=\"Current\",VLOOKUP(F66,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F66,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O66=\"D\",Profile!F276,\nIF(O66=\"D+\",Profile!F276,\nIF(O66=\"D*\",Profile!F276,\nIF(O66=\"C\",Profile!F277,\nIF(O66=\"C+\",Profile!F278,\nIF(O66=\"B+\",Profile!F279,\nIF(O66=\"B\",Profile!F278,\nIF(O66=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O66=\"A\",Profile!F280,\nIF(O66=\"B+\",Profile!F280,\nIF(O66=\"B\",Profile!F280,\nIF(O66=\"D+\",Profile!F281,\nIF(O66=\"D\",Profile!F281,\nIF(O66=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F66,'Input. 2016 fmk'!G62:X194,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F66,'Input. 2016 fmk'!G64:W194,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F66,'Input. 2016 fmk'!G64:X194,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B66,H11:H267,H66,C11:C267,C66,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B66,IF(C11:C267=C66,IF(I11:I267=I66,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D66=\"Current\",VLOOKUP(G66,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G66,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Sector strategies have been prepared for some sectors, but they do not present substantially complete costing of investments and recurrent expenditure. Budget proposals are not aligned with estimates presented in the strategic plans."},{"$f":"IF(B66=2016,VLOOKUP(G66,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G66,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",16.399999999999999,16.399999999999999,"PI-16",{"$f":"VLOOKUP(H67,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},4,"M2","IV",{"$f":"VLOOKUP(H67,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F67,Profile!A:B,2,FALSE)","v":"16.4  Consistency of budgets with previous year’s estimates  "},{"$f":"IF(D67=\"Current\",VLOOKUP(F67,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F67,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O67=\"D\",Profile!F276,\nIF(O67=\"D+\",Profile!F276,\nIF(O67=\"D*\",Profile!F276,\nIF(O67=\"C\",Profile!F277,\nIF(O67=\"C+\",Profile!F278,\nIF(O67=\"B+\",Profile!F279,\nIF(O67=\"B\",Profile!F278,\nIF(O67=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O67=\"A\",Profile!F280,\nIF(O67=\"B+\",Profile!F280,\nIF(O67=\"B\",Profile!F280,\nIF(O67=\"D+\",Profile!F281,\nIF(O67=\"D\",Profile!F281,\nIF(O67=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F67,'Input. 2016 fmk'!G63:X195,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F67,'Input. 2016 fmk'!G65:W195,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F67,'Input. 2016 fmk'!G65:X195,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B67,H11:H267,H67,C11:C267,C67,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B67,IF(C11:C267=C67,IF(I11:I267=I67,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D67=\"Current\",VLOOKUP(G67,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G67,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Budget documents do not provide explanation of changes to expenditure estimates between the second year of the previous medium-term budget and the first year of the current medium-term budget."},{"$f":"IF(B67=2016,VLOOKUP(G67,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G67,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",17.100000000000001,17.100000000000001,"PI-17",{"$f":"VLOOKUP(H69,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},1,"M2","IV",{"$f":"VLOOKUP(H69,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F69,Profile!A:B,2,FALSE)","v":"17.1  Budget calendar "},{"$f":"IF(D69=\"Current\",VLOOKUP(F69,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F69,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},{"$f":"IFERROR(IF(O69=\"A\",4,\nIF(O69=\"B+\",3.5,\nIF(O69=\"B\",3,\nIF(O69=\"C+\",2.5,\nIF(O69=\"C\",2,\nIF(O69=\"D+\",1.5,\nIF(O69=\"D\",1,\nIF(O69=\"D*\",1,\n0)))))))),\"\")","v":1},{"$f":"IF(O69=\"D\",Profile!F276,\nIF(O69=\"D+\",Profile!F276,\nIF(O69=\"D*\",Profile!F276,\nIF(O69=\"C\",Profile!F277,\nIF(O69=\"C+\",Profile!F278,\nIF(O69=\"B+\",Profile!F279,\nIF(O69=\"B\",Profile!F278,\nIF(O69=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O69=\"A\",Profile!F280,\nIF(O69=\"B+\",Profile!F280,\nIF(O69=\"B\",Profile!F280,\nIF(O69=\"D+\",Profile!F281,\nIF(O69=\"D\",Profile!F281,\nIF(O69=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F69,'Input. 2016 fmk'!G65:X197,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F69,'Input. 2016 fmk'!G67:W197,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F69,'Input. 2016 fmk'!G67:X197,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B69,H11:H267,H69,C11:C267,C69,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B69,IF(C11:C267=C69,IF(I11:I267=I69,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D69=\"Current\",VLOOKUP(G69,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G69,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A budget calendar exits, but practically MACs did not have enough time to complete detailed estimates timely."},{"$f":"IF(B69=2016,VLOOKUP(G69,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G69,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",17.2,17.2,"PI-17",{"$f":"VLOOKUP(H70,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},2,"M2","IV",{"$f":"VLOOKUP(H70,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F70,Profile!A:B,2,FALSE)","v":"17.2  Guidance on budget preparation "},{"$f":"IF(D70=\"Current\",VLOOKUP(F70,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F70,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O70=\"D\",Profile!F276,\nIF(O70=\"D+\",Profile!F276,\nIF(O70=\"D*\",Profile!F276,\nIF(O70=\"C\",Profile!F277,\nIF(O70=\"C+\",Profile!F278,\nIF(O70=\"B+\",Profile!F279,\nIF(O70=\"B\",Profile!F278,\nIF(O70=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O70=\"A\",Profile!F280,\nIF(O70=\"B+\",Profile!F280,\nIF(O70=\"B\",Profile!F280,\nIF(O70=\"D+\",Profile!F281,\nIF(O70=\"D\",Profile!F281,\nIF(O70=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F70,'Input. 2016 fmk'!G66:X198,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F70,'Input. 2016 fmk'!G68:W198,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F70,'Input. 2016 fmk'!G68:X198,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B70,H11:H267,H70,C11:C267,C70,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B70,IF(C11:C267=C70,IF(I11:I267=I70,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D70=\"Current\",VLOOKUP(G70,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G70,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A budget circular is issued to budgetary units, but it does not include ceilings for administrative or functional areas."},{"$f":"IF(B70=2016,VLOOKUP(G70,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G70,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",17.3,17.3,"PI-17",{"$f":"VLOOKUP(H71,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},3,"M2","IV",{"$f":"VLOOKUP(H71,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F71,Profile!A:B,2,FALSE)","v":"17.3  Budget submission to the legislature "},{"$f":"IF(D71=\"Current\",VLOOKUP(F71,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F71,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O71=\"D\",Profile!F276,\nIF(O71=\"D+\",Profile!F276,\nIF(O71=\"D*\",Profile!F276,\nIF(O71=\"C\",Profile!F277,\nIF(O71=\"C+\",Profile!F278,\nIF(O71=\"B+\",Profile!F279,\nIF(O71=\"B\",Profile!F278,\nIF(O71=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O71=\"A\",Profile!F280,\nIF(O71=\"B+\",Profile!F280,\nIF(O71=\"B\",Profile!F280,\nIF(O71=\"D+\",Profile!F281,\nIF(O71=\"D\",Profile!F281,\nIF(O71=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F71,'Input. 2016 fmk'!G67:X199,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F71,'Input. 2016 fmk'!G69:W199,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F71,'Input. 2016 fmk'!G69:X199,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B71,H11:H267,H71,C11:C267,C71,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B71,IF(C11:C267=C71,IF(I11:I267=I71,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D71=\"Current\",VLOOKUP(G71,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G71,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The executive has submitted the annual budget proposal to the legislature at least one month before the start of the fiscal year in all the last three years."},{"$f":"IF(B71=2016,VLOOKUP(G71,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G71,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",18.100000000000001,18.100000000000001,"PI-18",{"$f":"VLOOKUP(H73,Profile!A:B,2,FALSE)","v":"PI-18  Legislative scrutiny of budgets "},1,"M1","IV",{"$f":"VLOOKUP(H73,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F73,Profile!A:B,2,FALSE)","v":"18.1  Scope of budget scrutiny "},{"$f":"IF(D73=\"Current\",VLOOKUP(F73,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F73,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O73=\"D\",Profile!F276,\nIF(O73=\"D+\",Profile!F276,\nIF(O73=\"D*\",Profile!F276,\nIF(O73=\"C\",Profile!F277,\nIF(O73=\"C+\",Profile!F278,\nIF(O73=\"B+\",Profile!F279,\nIF(O73=\"B\",Profile!F278,\nIF(O73=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O73=\"A\",Profile!F280,\nIF(O73=\"B+\",Profile!F280,\nIF(O73=\"B\",Profile!F280,\nIF(O73=\"D+\",Profile!F281,\nIF(O73=\"D\",Profile!F281,\nIF(O73=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F73,'Input. 2016 fmk'!G69:X201,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F73,'Input. 2016 fmk'!G71:W201,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F73,'Input. 2016 fmk'!G71:X201,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B73,H11:H267,H73,C11:C267,C73,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B73,IF(C11:C267=C73,IF(I11:I267=I73,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D73=\"Current\",VLOOKUP(G73,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G73,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The legislature’s review covers fiscal policies and aggregates for the coming year, as well as detailed estimates of expenditure and revenue. However, they do not cover medium-term details of expenditure and revenue."},{"$f":"IF(B73=2016,VLOOKUP(G73,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G73,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",18.2,18.2,"PI-18",{"$f":"VLOOKUP(H74,Profile!A:B,2,FALSE)","v":"PI-18  Legislative scrutiny of budgets "},2,"M1","IV",{"$f":"VLOOKUP(H74,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F74,Profile!A:B,2,FALSE)","v":"18.2  Legislative procedures for budget scrutiny "},{"$f":"IF(D74=\"Current\",VLOOKUP(F74,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F74,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O74=\"D\",Profile!F276,\nIF(O74=\"D+\",Profile!F276,\nIF(O74=\"D*\",Profile!F276,\nIF(O74=\"C\",Profile!F277,\nIF(O74=\"C+\",Profile!F278,\nIF(O74=\"B+\",Profile!F279,\nIF(O74=\"B\",Profile!F278,\nIF(O74=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O74=\"A\",Profile!F280,\nIF(O74=\"B+\",Profile!F280,\nIF(O74=\"B\",Profile!F280,\nIF(O74=\"D+\",Profile!F281,\nIF(O74=\"D\",Profile!F281,\nIF(O74=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F74,'Input. 2016 fmk'!G70:X202,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F74,'Input. 2016 fmk'!G72:W202,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F74,'Input. 2016 fmk'!G72:X202,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B74,H11:H267,H74,C11:C267,C74,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B74,IF(C11:C267=C74,IF(I11:I267=I74,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D74=\"Current\",VLOOKUP(G74,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G74,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Legislator procedures include internal legislative committees, technical support and negotiation procedures, but public consultations are not yet in place."},{"$f":"IF(B74=2016,VLOOKUP(G74,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G74,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",19.2,19.2,"PI-19",{"$f":"VLOOKUP(H79,Profile!A:B,2,FALSE)","v":"PI-19  Revenue administration "},2,"M2","V",{"$f":"VLOOKUP(H79,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F79,Profile!A:B,2,FALSE)","v":"19.2  Revenue risk management "},{"$f":"IF(D79=\"Current\",VLOOKUP(F79,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F79,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O79=\"D\",Profile!F276,\nIF(O79=\"D+\",Profile!F276,\nIF(O79=\"D*\",Profile!F276,\nIF(O79=\"C\",Profile!F277,\nIF(O79=\"C+\",Profile!F278,\nIF(O79=\"B+\",Profile!F279,\nIF(O79=\"B\",Profile!F278,\nIF(O79=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O79=\"A\",Profile!F280,\nIF(O79=\"B+\",Profile!F280,\nIF(O79=\"B\",Profile!F280,\nIF(O79=\"D+\",Profile!F281,\nIF(O79=\"D\",Profile!F281,\nIF(O79=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F79,'Input. 2016 fmk'!G75:X207,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F79,'Input. 2016 fmk'!G77:W207,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F79,'Input. 2016 fmk'!G77:X207,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B79,H11:H267,H79,C11:C267,C79,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B79,IF(C11:C267=C79,IF(I11:I267=I79,P11:P267)))))","v":1},1.5,2.5,{"$f":"IF(D79=\"Current\",VLOOKUP(G79,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G79,'Input. 2016 fmk'!B:U,9,FALSE))","v":"LRA uses a structured and systematic approach for assessing and prioritising compliance risks for the majority of revenue streams."},{"$f":"IF(B79=2016,VLOOKUP(G79,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G79,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-21","PI_21","PI-21",{"$f":"VLOOKUP(H86,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},null,"M2","V",{"$f":"VLOOKUP(H86,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F86,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},{"$f":"IF(D86=\"Current\",VLOOKUP(F86,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F86,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O86=\"D\",Profile!F276,\nIF(O86=\"D+\",Profile!F276,\nIF(O86=\"D*\",Profile!F276,\nIF(O86=\"C\",Profile!F277,\nIF(O86=\"C+\",Profile!F278,\nIF(O86=\"B+\",Profile!F279,\nIF(O86=\"B\",Profile!F278,\nIF(O86=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O86=\"A\",Profile!F280,\nIF(O86=\"B+\",Profile!F280,\nIF(O86=\"B\",Profile!F280,\nIF(O86=\"D+\",Profile!F281,\nIF(O86=\"D\",Profile!F281,\nIF(O86=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F86,'Input. 2016 fmk'!G82:X214,16,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F86,'Input. 2016 fmk'!G84:W214,17,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F86,'Input. 2016 fmk'!G84:X214,18,FALSE),\"\")","v":1},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B86,H11:H267,H86,C11:C267,C86,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B86,IF(C11:C267=C86,IF(I11:I267=I86,P11:P267)))))","v":2},2.5,3,{"$f":"IF(D86=\"Current\",VLOOKUP(G86,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G86,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B86=2016,VLOOKUP(G86,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G86,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",21.1,21.1,"PI-21",{"$f":"VLOOKUP(H87,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},1,"M2","V",{"$f":"VLOOKUP(H87,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F87,Profile!A:B,2,FALSE)","v":"21.1  Consolidation of cash balances "},{"$f":"IF(D87=\"Current\",VLOOKUP(F87,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F87,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O87=\"D\",Profile!F276,\nIF(O87=\"D+\",Profile!F276,\nIF(O87=\"D*\",Profile!F276,\nIF(O87=\"C\",Profile!F277,\nIF(O87=\"C+\",Profile!F278,\nIF(O87=\"B+\",Profile!F279,\nIF(O87=\"B\",Profile!F278,\nIF(O87=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O87=\"A\",Profile!F280,\nIF(O87=\"B+\",Profile!F280,\nIF(O87=\"B\",Profile!F280,\nIF(O87=\"D+\",Profile!F281,\nIF(O87=\"D\",Profile!F281,\nIF(O87=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F87,'Input. 2016 fmk'!G83:X215,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F87,'Input. 2016 fmk'!G85:W215,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F87,'Input. 2016 fmk'!G85:X215,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B87,H11:H267,H87,C11:C267,C87,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B87,IF(C11:C267=C87,IF(I11:I267=I87,P11:P267)))))","v":2},2.5,3,{"$f":"IF(D87=\"Current\",VLOOKUP(G87,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G87,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Bank and cash balances are consolidated daily into the TSA. However, extra-budgetary funds remain outside the arrangement."},{"$f":"IF(B87=2016,VLOOKUP(G87,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G87,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",21.2,21.2,"PI-21",{"$f":"VLOOKUP(H88,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},2,"M2","V",{"$f":"VLOOKUP(H88,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F88,Profile!A:B,2,FALSE)","v":"21.2  Cash forecasting and monitoring "},{"$f":"IF(D88=\"Current\",VLOOKUP(F88,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F88,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O88=\"D\",Profile!F276,\nIF(O88=\"D+\",Profile!F276,\nIF(O88=\"D*\",Profile!F276,\nIF(O88=\"C\",Profile!F277,\nIF(O88=\"C+\",Profile!F278,\nIF(O88=\"B+\",Profile!F279,\nIF(O88=\"B\",Profile!F278,\nIF(O88=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O88=\"A\",Profile!F280,\nIF(O88=\"B+\",Profile!F280,\nIF(O88=\"B\",Profile!F280,\nIF(O88=\"D+\",Profile!F281,\nIF(O88=\"D\",Profile!F281,\nIF(O88=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F88,'Input. 2016 fmk'!G84:X216,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F88,'Input. 2016 fmk'!G86:W216,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F88,'Input. 2016 fmk'!G86:X216,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B88,H11:H267,H88,C11:C267,C88,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B88,IF(C11:C267=C88,IF(I11:I267=I88,P11:P267)))))","v":2},2.5,3,{"$f":"IF(D88=\"Current\",VLOOKUP(G88,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G88,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A cash flow forecast is prepared for the fiscal year and is updated monthly based on actual cash inflows and outflows."},{"$f":"IF(B88=2016,VLOOKUP(G88,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G88,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",21.3,21.3,"PI-21",{"$f":"VLOOKUP(H89,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},3,"M2","V",{"$f":"VLOOKUP(H89,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F89,Profile!A:B,2,FALSE)","v":"21.3  Information on commitment ceilings "},{"$f":"IF(D89=\"Current\",VLOOKUP(F89,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F89,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O89=\"D\",Profile!F276,\nIF(O89=\"D+\",Profile!F276,\nIF(O89=\"D*\",Profile!F276,\nIF(O89=\"C\",Profile!F277,\nIF(O89=\"C+\",Profile!F278,\nIF(O89=\"B+\",Profile!F279,\nIF(O89=\"B\",Profile!F278,\nIF(O89=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O89=\"A\",Profile!F280,\nIF(O89=\"B+\",Profile!F280,\nIF(O89=\"B\",Profile!F280,\nIF(O89=\"D+\",Profile!F281,\nIF(O89=\"D\",Profile!F281,\nIF(O89=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F89,'Input. 2016 fmk'!G85:X217,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F89,'Input. 2016 fmk'!G87:W217,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F89,'Input. 2016 fmk'!G87:X217,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B89,H11:H267,H89,C11:C267,C89,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B89,IF(C11:C267=C89,IF(I11:I267=I89,P11:P267)))))","v":2},2.5,3,{"$f":"IF(D89=\"Current\",VLOOKUP(G89,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G89,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Spending entities are provided reliable information on resources available for commitments only one month in advance. "},{"$f":"IF(B89=2016,VLOOKUP(G89,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G89,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",21.4,21.4,"PI-21",{"$f":"VLOOKUP(H90,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},4,"M2","V",{"$f":"VLOOKUP(H90,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F90,Profile!A:B,2,FALSE)","v":"21.4  Significance of in-year budget adjustments  "},{"$f":"IF(D90=\"Current\",VLOOKUP(F90,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F90,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O90=\"D\",Profile!F276,\nIF(O90=\"D+\",Profile!F276,\nIF(O90=\"D*\",Profile!F276,\nIF(O90=\"C\",Profile!F277,\nIF(O90=\"C+\",Profile!F278,\nIF(O90=\"B+\",Profile!F279,\nIF(O90=\"B\",Profile!F278,\nIF(O90=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O90=\"A\",Profile!F280,\nIF(O90=\"B+\",Profile!F280,\nIF(O90=\"B\",Profile!F280,\nIF(O90=\"D+\",Profile!F281,\nIF(O90=\"D\",Profile!F281,\nIF(O90=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F90,'Input. 2016 fmk'!G86:X218,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F90,'Input. 2016 fmk'!G88:W218,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F90,'Input. 2016 fmk'!G88:X218,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B90,H11:H267,H90,C11:C267,C90,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B90,IF(C11:C267=C90,IF(I11:I267=I90,P11:P267)))))","v":2},2.5,3,{"$f":"IF(D90=\"Current\",VLOOKUP(G90,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G90,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Significant in-year adjustments are frequent. They are done in a transparent, but not predictable way."},{"$f":"IF(B90=2016,VLOOKUP(G90,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G90,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-22","PI_22","PI-22",{"$f":"VLOOKUP(H91,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},null,"M1","V",{"$f":"VLOOKUP(H91,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F91,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},{"$f":"IF(D91=\"Current\",VLOOKUP(F91,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F91,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O91=\"D\",Profile!F276,\nIF(O91=\"D+\",Profile!F276,\nIF(O91=\"D*\",Profile!F276,\nIF(O91=\"C\",Profile!F277,\nIF(O91=\"C+\",Profile!F278,\nIF(O91=\"B+\",Profile!F279,\nIF(O91=\"B\",Profile!F278,\nIF(O91=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O91=\"A\",Profile!F280,\nIF(O91=\"B+\",Profile!F280,\nIF(O91=\"B\",Profile!F280,\nIF(O91=\"D+\",Profile!F281,\nIF(O91=\"D\",Profile!F281,\nIF(O91=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F91,'Input. 2016 fmk'!G87:X219,16,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F91,'Input. 2016 fmk'!G89:W219,17,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F91,'Input. 2016 fmk'!G89:X219,18,FALSE),\"\")","v":0},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B91,H11:H267,H91,C11:C267,C91,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B91,IF(C11:C267=C91,IF(I11:I267=I91,P11:P267)))))","v":1},1,1,{"$f":"IF(D91=\"Current\",VLOOKUP(G91,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G91,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B91=2016,VLOOKUP(G91,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G91,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",22.1,22.1,"PI-22",{"$f":"VLOOKUP(H92,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},1,"M1","V",{"$f":"VLOOKUP(H92,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F92,Profile!A:B,2,FALSE)","v":"22.1  Stock of expenditure arrears "},{"$f":"IF(D92=\"Current\",VLOOKUP(F92,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F92,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O92=\"D\",Profile!F276,\nIF(O92=\"D+\",Profile!F276,\nIF(O92=\"D*\",Profile!F276,\nIF(O92=\"C\",Profile!F277,\nIF(O92=\"C+\",Profile!F278,\nIF(O92=\"B+\",Profile!F279,\nIF(O92=\"B\",Profile!F278,\nIF(O92=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O92=\"A\",Profile!F280,\nIF(O92=\"B+\",Profile!F280,\nIF(O92=\"B\",Profile!F280,\nIF(O92=\"D+\",Profile!F281,\nIF(O92=\"D\",Profile!F281,\nIF(O92=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F92,'Input. 2016 fmk'!G88:X220,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F92,'Input. 2016 fmk'!G90:W220,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F92,'Input. 2016 fmk'!G90:X220,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B92,H11:H267,H92,C11:C267,C92,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B92,IF(C11:C267=C92,IF(I11:I267=I92,P11:P267)))))","v":1},1,1,{"$f":"IF(D92=\"Current\",VLOOKUP(G92,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G92,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The stock of expenditure arrears to suppliers was more than 50% of total. Information about the other types of arrears was not available."},{"$f":"IF(B92=2016,VLOOKUP(G92,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G92,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",22.2,22.2,"PI-22",{"$f":"VLOOKUP(H93,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},2,"M1","V",{"$f":"VLOOKUP(H93,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F93,Profile!A:B,2,FALSE)","v":"22.2  Expenditure arrears monitoring "},{"$f":"IF(D93=\"Current\",VLOOKUP(F93,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F93,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O93=\"D\",Profile!F276,\nIF(O93=\"D+\",Profile!F276,\nIF(O93=\"D*\",Profile!F276,\nIF(O93=\"C\",Profile!F277,\nIF(O93=\"C+\",Profile!F278,\nIF(O93=\"B+\",Profile!F279,\nIF(O93=\"B\",Profile!F278,\nIF(O93=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O93=\"A\",Profile!F280,\nIF(O93=\"B+\",Profile!F280,\nIF(O93=\"B\",Profile!F280,\nIF(O93=\"D+\",Profile!F281,\nIF(O93=\"D\",Profile!F281,\nIF(O93=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F93,'Input. 2016 fmk'!G89:X221,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F93,'Input. 2016 fmk'!G91:W221,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F93,'Input. 2016 fmk'!G91:X221,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B93,H11:H267,H93,C11:C267,C93,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B93,IF(C11:C267=C93,IF(I11:I267=I93,P11:P267)))))","v":1},1,1,{"$f":"IF(D93=\"Current\",VLOOKUP(G93,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G93,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Data on the stock and composition of expenditure arrears is produced when annual financial statements are prepared. The monitoring is not done for all types of arrears."},{"$f":"IF(B93=2016,VLOOKUP(G93,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G93,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",23.1,23.1,"PI-23",{"$f":"VLOOKUP(H95,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},1,"M1","V",{"$f":"VLOOKUP(H95,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F95,Profile!A:B,2,FALSE)","v":"23.1  Integration of payroll and personnel records "},{"$f":"IF(D95=\"Current\",VLOOKUP(F95,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F95,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O95=\"D\",Profile!F276,\nIF(O95=\"D+\",Profile!F276,\nIF(O95=\"D*\",Profile!F276,\nIF(O95=\"C\",Profile!F277,\nIF(O95=\"C+\",Profile!F278,\nIF(O95=\"B+\",Profile!F279,\nIF(O95=\"B\",Profile!F278,\nIF(O95=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O95=\"A\",Profile!F280,\nIF(O95=\"B+\",Profile!F280,\nIF(O95=\"B\",Profile!F280,\nIF(O95=\"D+\",Profile!F281,\nIF(O95=\"D\",Profile!F281,\nIF(O95=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F95,'Input. 2016 fmk'!G91:X223,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F95,'Input. 2016 fmk'!G93:W223,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F95,'Input. 2016 fmk'!G93:X223,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B95,H11:H267,H95,C11:C267,C95,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B95,IF(C11:C267=C95,IF(I11:I267=I95,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D95=\"Current\",VLOOKUP(G95,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G95,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Approved staff list, personnel database, and payroll are not directly linked. Staff hiring and promotion is controlled by a list of approved staff positions. All changes made to personnel records are reconciled manually against the previous month’s payroll data, but monthly reconciliation data was not provided. "},{"$f":"IF(B95=2016,VLOOKUP(G95,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G95,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",26.2,26.2,"PI-26",{"$f":"VLOOKUP(H110,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},2,"M1","V",{"$f":"VLOOKUP(H110,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F110,Profile!A:B,2,FALSE)","v":"26.2  Nature of audits and standards applied "},{"$f":"IF(D110=\"Current\",VLOOKUP(F110,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F110,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O110=\"D\",Profile!F276,\nIF(O110=\"D+\",Profile!F276,\nIF(O110=\"D*\",Profile!F276,\nIF(O110=\"C\",Profile!F277,\nIF(O110=\"C+\",Profile!F278,\nIF(O110=\"B+\",Profile!F279,\nIF(O110=\"B\",Profile!F278,\nIF(O110=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O110=\"A\",Profile!F280,\nIF(O110=\"B+\",Profile!F280,\nIF(O110=\"B\",Profile!F280,\nIF(O110=\"D+\",Profile!F281,\nIF(O110=\"D\",Profile!F281,\nIF(O110=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F110,'Input. 2016 fmk'!G106:X238,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F110,'Input. 2016 fmk'!G108:W238,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F110,'Input. 2016 fmk'!G108:X238,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B110,H11:H267,H110,C11:C267,C110,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B110,IF(C11:C267=C110,IF(I11:I267=I110,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D110=\"Current\",VLOOKUP(G110,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G110,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Internal audit activities are focused on evaluations of the adequacy and effectiveness of internal controls, as well as on financial compliance. However, internal audits and related controls and inspections only partially meet the professional standards of internal auditing."},{"$f":"IF(B110=2016,VLOOKUP(G110,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G110,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",26.3,26.3,"PI-26",{"$f":"VLOOKUP(H111,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},3,"M1","V",{"$f":"VLOOKUP(H111,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F111,Profile!A:B,2,FALSE)","v":"26.3  Implementation of internal audits and reporting "},{"$f":"IF(D111=\"Current\",VLOOKUP(F111,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F111,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O111=\"D\",Profile!F276,\nIF(O111=\"D+\",Profile!F276,\nIF(O111=\"D*\",Profile!F276,\nIF(O111=\"C\",Profile!F277,\nIF(O111=\"C+\",Profile!F278,\nIF(O111=\"B+\",Profile!F279,\nIF(O111=\"B\",Profile!F278,\nIF(O111=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O111=\"A\",Profile!F280,\nIF(O111=\"B+\",Profile!F280,\nIF(O111=\"B\",Profile!F280,\nIF(O111=\"D+\",Profile!F281,\nIF(O111=\"D\",Profile!F281,\nIF(O111=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F111,'Input. 2016 fmk'!G107:X239,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F111,'Input. 2016 fmk'!G109:W239,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F111,'Input. 2016 fmk'!G109:X239,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B111,H11:H267,H111,C11:C267,C111,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B111,IF(C11:C267=C111,IF(I11:I267=I111,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D111=\"Current\",VLOOKUP(G111,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G111,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Annual audit programs exist but not enough information was provided to check the percentage of programmed audits being completed for the FY 2018/19."},{"$f":"IF(B111=2016,VLOOKUP(G111,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G111,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",26.4,26.4,"PI-26",{"$f":"VLOOKUP(H112,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},4,"M1","V",{"$f":"VLOOKUP(H112,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F112,Profile!A:B,2,FALSE)","v":"26.4  Response to internal audits "},{"$f":"IF(D112=\"Current\",VLOOKUP(F112,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F112,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O112=\"D\",Profile!F276,\nIF(O112=\"D+\",Profile!F276,\nIF(O112=\"D*\",Profile!F276,\nIF(O112=\"C\",Profile!F277,\nIF(O112=\"C+\",Profile!F278,\nIF(O112=\"B+\",Profile!F279,\nIF(O112=\"B\",Profile!F278,\nIF(O112=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O112=\"A\",Profile!F280,\nIF(O112=\"B+\",Profile!F280,\nIF(O112=\"B\",Profile!F280,\nIF(O112=\"D+\",Profile!F281,\nIF(O112=\"D\",Profile!F281,\nIF(O112=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F112,'Input. 2016 fmk'!G108:X240,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F112,'Input. 2016 fmk'!G110:W240,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F112,'Input. 2016 fmk'!G110:X240,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B112,H11:H267,H112,C11:C267,C112,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B112,IF(C11:C267=C112,IF(I11:I267=I112,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D112=\"Current\",VLOOKUP(G112,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G112,'Input. 2016 fmk'!B:U,9,FALSE))","v":"There is no evidence that management gives a partial response to audit recommendations."},{"$f":"IF(B112=2016,VLOOKUP(G112,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G112,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-27","PI_27","PI-27",{"$f":"VLOOKUP(H113,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},null,"M2","VI",{"$f":"VLOOKUP(H113,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F113,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},{"$f":"IF(D113=\"Current\",VLOOKUP(F113,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F113,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O113=\"D\",Profile!F276,\nIF(O113=\"D+\",Profile!F276,\nIF(O113=\"D*\",Profile!F276,\nIF(O113=\"C\",Profile!F277,\nIF(O113=\"C+\",Profile!F278,\nIF(O113=\"B+\",Profile!F279,\nIF(O113=\"B\",Profile!F278,\nIF(O113=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O113=\"A\",Profile!F280,\nIF(O113=\"B+\",Profile!F280,\nIF(O113=\"B\",Profile!F280,\nIF(O113=\"D+\",Profile!F281,\nIF(O113=\"D\",Profile!F281,\nIF(O113=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F113,'Input. 2016 fmk'!G109:X241,16,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F113,'Input. 2016 fmk'!G111:W241,17,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F113,'Input. 2016 fmk'!G111:X241,18,FALSE),\"\")","v":1},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B113,H11:H267,H113,C11:C267,C113,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B113,IF(C11:C267=C113,IF(I11:I267=I113,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D113=\"Current\",VLOOKUP(G113,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G113,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B113=2016,VLOOKUP(G113,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G113,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",27.1,27.1,"PI-27",{"$f":"VLOOKUP(H114,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},1,"M2","VI",{"$f":"VLOOKUP(H114,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F114,Profile!A:B,2,FALSE)","v":"27.1  Bank account reconciliation "},{"$f":"IF(D114=\"Current\",VLOOKUP(F114,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F114,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O114=\"D\",Profile!F276,\nIF(O114=\"D+\",Profile!F276,\nIF(O114=\"D*\",Profile!F276,\nIF(O114=\"C\",Profile!F277,\nIF(O114=\"C+\",Profile!F278,\nIF(O114=\"B+\",Profile!F279,\nIF(O114=\"B\",Profile!F278,\nIF(O114=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O114=\"A\",Profile!F280,\nIF(O114=\"B+\",Profile!F280,\nIF(O114=\"B\",Profile!F280,\nIF(O114=\"D+\",Profile!F281,\nIF(O114=\"D\",Profile!F281,\nIF(O114=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F114,'Input. 2016 fmk'!G110:X242,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F114,'Input. 2016 fmk'!G112:W242,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F114,'Input. 2016 fmk'!G112:X242,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B114,H11:H267,H114,C11:C267,C114,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B114,IF(C11:C267=C114,IF(I11:I267=I114,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D114=\"Current\",VLOOKUP(G114,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G114,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Bank reconciliations are not prepared."},{"$f":"IF(B114=2016,VLOOKUP(G114,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G114,#REF!,13,FALSE))","v":"No"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",27.2,27.2,"PI-27",{"$f":"VLOOKUP(H115,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},2,"M2","VI",{"$f":"VLOOKUP(H115,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F115,Profile!A:B,2,FALSE)","v":"27.2  Suspense accounts "},{"$f":"IF(D115=\"Current\",VLOOKUP(F115,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F115,'Input. 2016 fmk'!B:T,8,FALSE))","v":"NA"},0,{"$f":"IF(O115=\"D\",Profile!F276,\nIF(O115=\"D+\",Profile!F276,\nIF(O115=\"D*\",Profile!F276,\nIF(O115=\"C\",Profile!F277,\nIF(O115=\"C+\",Profile!F278,\nIF(O115=\"B+\",Profile!F279,\nIF(O115=\"B\",Profile!F278,\nIF(O115=\"A\",Profile!F279,\"\"))))))))","v":""},{"$f":"IF(O115=\"A\",Profile!F280,\nIF(O115=\"B+\",Profile!F280,\nIF(O115=\"B\",Profile!F280,\nIF(O115=\"D+\",Profile!F281,\nIF(O115=\"D\",Profile!F281,\nIF(O115=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F115,'Input. 2016 fmk'!G111:X243,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F115,'Input. 2016 fmk'!G113:W243,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F115,'Input. 2016 fmk'!G113:X243,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B115,H11:H267,H115,C11:C267,C115,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B115,IF(C11:C267=C115,IF(I11:I267=I115,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D115=\"Current\",VLOOKUP(G115,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G115,'Input. 2016 fmk'!B:U,9,FALSE))","v":"the Government uses cash accounting and has not set up a system for monitoring suspense accounts on an extra-accounting basis."},{"$f":"IF(B115=2016,VLOOKUP(G115,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G115,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",27.3,27.3,"PI-27",{"$f":"VLOOKUP(H116,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},3,"M2","VI",{"$f":"VLOOKUP(H116,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F116,Profile!A:B,2,FALSE)","v":"27.3  Advance accounts "},{"$f":"IF(D116=\"Current\",VLOOKUP(F116,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F116,'Input. 2016 fmk'!B:T,8,FALSE))","v":"NA"},0,{"$f":"IF(O116=\"D\",Profile!F276,\nIF(O116=\"D+\",Profile!F276,\nIF(O116=\"D*\",Profile!F276,\nIF(O116=\"C\",Profile!F277,\nIF(O116=\"C+\",Profile!F278,\nIF(O116=\"B+\",Profile!F279,\nIF(O116=\"B\",Profile!F278,\nIF(O116=\"A\",Profile!F279,\"\"))))))))","v":""},{"$f":"IF(O116=\"A\",Profile!F280,\nIF(O116=\"B+\",Profile!F280,\nIF(O116=\"B\",Profile!F280,\nIF(O116=\"D+\",Profile!F281,\nIF(O116=\"D\",Profile!F281,\nIF(O116=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F116,'Input. 2016 fmk'!G112:X244,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F116,'Input. 2016 fmk'!G114:W244,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F116,'Input. 2016 fmk'!G114:X244,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B116,H11:H267,H116,C11:C267,C116,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B116,IF(C11:C267=C116,IF(I11:I267=I116,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D116=\"Current\",VLOOKUP(G116,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G116,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Reconciliation of advance accounts does not generally take place, even annually. "},{"$f":"IF(B116=2016,VLOOKUP(G116,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G116,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",27.4,27.4,"PI-27",{"$f":"VLOOKUP(H117,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},4,"M2","VI",{"$f":"VLOOKUP(H117,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F117,Profile!A:B,2,FALSE)","v":"27.4  Financial data integrity processes "},{"$f":"IF(D117=\"Current\",VLOOKUP(F117,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F117,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O117=\"D\",Profile!F276,\nIF(O117=\"D+\",Profile!F276,\nIF(O117=\"D*\",Profile!F276,\nIF(O117=\"C\",Profile!F277,\nIF(O117=\"C+\",Profile!F278,\nIF(O117=\"B+\",Profile!F279,\nIF(O117=\"B\",Profile!F278,\nIF(O117=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O117=\"A\",Profile!F280,\nIF(O117=\"B+\",Profile!F280,\nIF(O117=\"B\",Profile!F280,\nIF(O117=\"D+\",Profile!F281,\nIF(O117=\"D\",Profile!F281,\nIF(O117=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F117,'Input. 2016 fmk'!G113:X245,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F117,'Input. 2016 fmk'!G115:W245,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F117,'Input. 2016 fmk'!G115:X245,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B117,H11:H267,H117,C11:C267,C117,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B117,IF(C11:C267=C117,IF(I11:I267=I117,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D117=\"Current\",VLOOKUP(G117,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G117,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Access and changes to records is restricted and recorded, but not all operations result in an audit trail."},{"$f":"IF(B117=2016,VLOOKUP(G117,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G117,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-28","PI_28","PI-28",{"$f":"VLOOKUP(H118,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},null,"M1","VI",{"$f":"VLOOKUP(H118,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F118,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},{"$f":"IF(D118=\"Current\",VLOOKUP(F118,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F118,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O118=\"D\",Profile!F276,\nIF(O118=\"D+\",Profile!F276,\nIF(O118=\"D*\",Profile!F276,\nIF(O118=\"C\",Profile!F277,\nIF(O118=\"C+\",Profile!F278,\nIF(O118=\"B+\",Profile!F279,\nIF(O118=\"B\",Profile!F278,\nIF(O118=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O118=\"A\",Profile!F280,\nIF(O118=\"B+\",Profile!F280,\nIF(O118=\"B\",Profile!F280,\nIF(O118=\"D+\",Profile!F281,\nIF(O118=\"D\",Profile!F281,\nIF(O118=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F118,'Input. 2016 fmk'!G114:X246,16,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F118,'Input. 2016 fmk'!G116:W246,17,FALSE),\"\")","v":1},{"$f":"IFERROR(VLOOKUP(F118,'Input. 2016 fmk'!G116:X246,18,FALSE),\"\")","v":1},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B118,H11:H267,H118,C11:C267,C118,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B118,IF(C11:C267=C118,IF(I11:I267=I118,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D118=\"Current\",VLOOKUP(G118,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G118,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B118=2016,VLOOKUP(G118,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G118,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",28.1,28.1,"PI-28",{"$f":"VLOOKUP(H119,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},1,"M1","VI",{"$f":"VLOOKUP(H119,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F119,Profile!A:B,2,FALSE)","v":"28.1  Coverage and comparability of reports "},{"$f":"IF(D119=\"Current\",VLOOKUP(F119,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F119,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O119=\"D\",Profile!F276,\nIF(O119=\"D+\",Profile!F276,\nIF(O119=\"D*\",Profile!F276,\nIF(O119=\"C\",Profile!F277,\nIF(O119=\"C+\",Profile!F278,\nIF(O119=\"B+\",Profile!F279,\nIF(O119=\"B\",Profile!F278,\nIF(O119=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O119=\"A\",Profile!F280,\nIF(O119=\"B+\",Profile!F280,\nIF(O119=\"B\",Profile!F280,\nIF(O119=\"D+\",Profile!F281,\nIF(O119=\"D\",Profile!F281,\nIF(O119=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F119,'Input. 2016 fmk'!G115:X247,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F119,'Input. 2016 fmk'!G117:W247,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F119,'Input. 2016 fmk'!G117:X247,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B119,H11:H267,H119,C11:C267,C119,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B119,IF(C11:C267=C119,IF(I11:I267=I119,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D119=\"Current\",VLOOKUP(G119,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G119,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Classification allows comparison to budget with partial aggregation. Expenditure is covered at both commitment and payment stages. Expenditure made from transfers to deconcentrated units is not included in the reports."},{"$f":"IF(B119=2016,VLOOKUP(G119,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G119,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",28.2,28.2,"PI-28",{"$f":"VLOOKUP(H120,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},2,"M1","VI",{"$f":"VLOOKUP(H120,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F120,Profile!A:B,2,FALSE)","v":"28.2  Timing of in-year budget reports "},{"$f":"IF(D120=\"Current\",VLOOKUP(F120,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F120,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O120=\"D\",Profile!F276,\nIF(O120=\"D+\",Profile!F276,\nIF(O120=\"D*\",Profile!F276,\nIF(O120=\"C\",Profile!F277,\nIF(O120=\"C+\",Profile!F278,\nIF(O120=\"B+\",Profile!F279,\nIF(O120=\"B\",Profile!F278,\nIF(O120=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O120=\"A\",Profile!F280,\nIF(O120=\"B+\",Profile!F280,\nIF(O120=\"B\",Profile!F280,\nIF(O120=\"D+\",Profile!F281,\nIF(O120=\"D\",Profile!F281,\nIF(O120=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F120,'Input. 2016 fmk'!G116:X248,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F120,'Input. 2016 fmk'!G118:W248,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F120,'Input. 2016 fmk'!G118:X248,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B120,H11:H267,H120,C11:C267,C120,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B120,IF(C11:C267=C120,IF(I11:I267=I120,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D120=\"Current\",VLOOKUP(G120,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G120,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Budget execution reports are prepared quarterly but are not issued timely."},{"$f":"IF(B120=2016,VLOOKUP(G120,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G120,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",28.3,28.3,"PI-28",{"$f":"VLOOKUP(H121,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},3,"M1","VI",{"$f":"VLOOKUP(H121,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F121,Profile!A:B,2,FALSE)","v":"28.3  Accuracy of in-year budget reports "},{"$f":"IF(D121=\"Current\",VLOOKUP(F121,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F121,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O121=\"D\",Profile!F276,\nIF(O121=\"D+\",Profile!F276,\nIF(O121=\"D*\",Profile!F276,\nIF(O121=\"C\",Profile!F277,\nIF(O121=\"C+\",Profile!F278,\nIF(O121=\"B+\",Profile!F279,\nIF(O121=\"B\",Profile!F278,\nIF(O121=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O121=\"A\",Profile!F280,\nIF(O121=\"B+\",Profile!F280,\nIF(O121=\"B\",Profile!F280,\nIF(O121=\"D+\",Profile!F281,\nIF(O121=\"D\",Profile!F281,\nIF(O121=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F121,'Input. 2016 fmk'!G117:X249,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F121,'Input. 2016 fmk'!G119:W249,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F121,'Input. 2016 fmk'!G119:X249,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B121,H11:H267,H121,C11:C267,C121,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B121,IF(C11:C267=C121,IF(I11:I267=I121,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D121=\"Current\",VLOOKUP(G121,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G121,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Expenditure is captured in quarterly reports at the payment stage. There may be concerns regarding data accuracy, which are not highlighted in the reports. An analysis of the budget execution is provided on a half-yearly basis. "},{"$f":"IF(B121=2016,VLOOKUP(G121,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G121,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Indic","PI-29","PI_29","PI-29",{"$f":"VLOOKUP(H122,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},null,"M1","VI",{"$f":"VLOOKUP(H122,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F122,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},{"$f":"IF(D122=\"Current\",VLOOKUP(F122,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F122,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O122=\"D\",Profile!F276,\nIF(O122=\"D+\",Profile!F276,\nIF(O122=\"D*\",Profile!F276,\nIF(O122=\"C\",Profile!F277,\nIF(O122=\"C+\",Profile!F278,\nIF(O122=\"B+\",Profile!F279,\nIF(O122=\"B\",Profile!F278,\nIF(O122=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O122=\"A\",Profile!F280,\nIF(O122=\"B+\",Profile!F280,\nIF(O122=\"B\",Profile!F280,\nIF(O122=\"D+\",Profile!F281,\nIF(O122=\"D\",Profile!F281,\nIF(O122=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F122,'Input. 2016 fmk'!G118:X250,16,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F122,'Input. 2016 fmk'!G120:W250,17,FALSE),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(F122,'Input. 2016 fmk'!G120:X250,18,FALSE),\"\")","v":1},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B122,H11:H267,H122,C11:C267,C122,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B122,IF(C11:C267=C122,IF(I11:I267=I122,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D122=\"Current\",VLOOKUP(G122,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G122,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B122=2016,VLOOKUP(G122,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G122,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",29.1,29.1,"PI-29",{"$f":"VLOOKUP(H123,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},1,"M1","VI",{"$f":"VLOOKUP(H123,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F123,Profile!A:B,2,FALSE)","v":"29.1  Completeness of annual financial reports "},{"$f":"IF(D123=\"Current\",VLOOKUP(F123,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F123,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O123=\"D\",Profile!F276,\nIF(O123=\"D+\",Profile!F276,\nIF(O123=\"D*\",Profile!F276,\nIF(O123=\"C\",Profile!F277,\nIF(O123=\"C+\",Profile!F278,\nIF(O123=\"B+\",Profile!F279,\nIF(O123=\"B\",Profile!F278,\nIF(O123=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O123=\"A\",Profile!F280,\nIF(O123=\"B+\",Profile!F280,\nIF(O123=\"B\",Profile!F280,\nIF(O123=\"D+\",Profile!F281,\nIF(O123=\"D\",Profile!F281,\nIF(O123=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F123,'Input. 2016 fmk'!G119:X251,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F123,'Input. 2016 fmk'!G121:W251,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F123,'Input. 2016 fmk'!G121:X251,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B123,H11:H267,H123,C11:C267,C123,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B123,IF(C11:C267=C123,IF(I11:I267=I123,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D123=\"Current\",VLOOKUP(G123,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G123,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A statement on the Consolidated Fund is prepared annually. Information on revenue, expenditure and bank account balances are not complete, but the omissions are not significant. "},{"$f":"IF(B123=2016,VLOOKUP(G123,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G123,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",29.2,29.2,"PI-29",{"$f":"VLOOKUP(H124,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},2,"M1","VI",{"$f":"VLOOKUP(H124,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F124,Profile!A:B,2,FALSE)","v":"29.2  Submission of reports for external audit "},{"$f":"IF(D124=\"Current\",VLOOKUP(F124,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F124,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O124=\"D\",Profile!F276,\nIF(O124=\"D+\",Profile!F276,\nIF(O124=\"D*\",Profile!F276,\nIF(O124=\"C\",Profile!F277,\nIF(O124=\"C+\",Profile!F278,\nIF(O124=\"B+\",Profile!F279,\nIF(O124=\"B\",Profile!F278,\nIF(O124=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O124=\"A\",Profile!F280,\nIF(O124=\"B+\",Profile!F280,\nIF(O124=\"B\",Profile!F280,\nIF(O124=\"D+\",Profile!F281,\nIF(O124=\"D\",Profile!F281,\nIF(O124=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F124,'Input. 2016 fmk'!G120:X252,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F124,'Input. 2016 fmk'!G122:W252,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F124,'Input. 2016 fmk'!G122:X252,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B124,H11:H267,H124,C11:C267,C124,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B124,IF(C11:C267=C124,IF(I11:I267=I124,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D124=\"Current\",VLOOKUP(G124,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G124,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Unaudited financial statements of the Consolidated Fund account for the FY 2018/19 were published within six months by the Office of the Comptroller General to the General Auditor. However, the report was not complete and was not completed within 9 months after the end of the fiscal year."},{"$f":"IF(B124=2016,VLOOKUP(G124,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G124,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",29.3,29.3,"PI-29",{"$f":"VLOOKUP(H125,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},3,"M1","VI",{"$f":"VLOOKUP(H125,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F125,Profile!A:B,2,FALSE)","v":"29.3  Accounting standards "},{"$f":"IF(D125=\"Current\",VLOOKUP(F125,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F125,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O125=\"D\",Profile!F276,\nIF(O125=\"D+\",Profile!F276,\nIF(O125=\"D*\",Profile!F276,\nIF(O125=\"C\",Profile!F277,\nIF(O125=\"C+\",Profile!F278,\nIF(O125=\"B+\",Profile!F279,\nIF(O125=\"B\",Profile!F278,\nIF(O125=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O125=\"A\",Profile!F280,\nIF(O125=\"B+\",Profile!F280,\nIF(O125=\"B\",Profile!F280,\nIF(O125=\"D+\",Profile!F281,\nIF(O125=\"D\",Profile!F281,\nIF(O125=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F125,'Input. 2016 fmk'!G121:X253,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F125,'Input. 2016 fmk'!G123:W253,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F125,'Input. 2016 fmk'!G123:X253,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B125,H11:H267,H125,C11:C267,C125,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B125,IF(C11:C267=C125,IF(I11:I267=I125,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D125=\"Current\",VLOOKUP(G125,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G125,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Statements are presented in consistent format over time, but General auditor’s reports often mention that they are not prepared in accordance with International Public Sector Accounting Standards (IPSAS) cash basis. Variations between international and national standards are not disclosed in AFS."},{"$f":"IF(B125=2016,VLOOKUP(G125,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G125,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",30.1,30.1,"PI-30",{"$f":"VLOOKUP(H127,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},1,"M1","VII",{"$f":"VLOOKUP(H127,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F127,Profile!A:B,2,FALSE)","v":"30.1  Audit coverage and standards "},{"$f":"IF(D127=\"Current\",VLOOKUP(F127,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F127,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O127=\"D\",Profile!F276,\nIF(O127=\"D+\",Profile!F276,\nIF(O127=\"D*\",Profile!F276,\nIF(O127=\"C\",Profile!F277,\nIF(O127=\"C+\",Profile!F278,\nIF(O127=\"B+\",Profile!F279,\nIF(O127=\"B\",Profile!F278,\nIF(O127=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O127=\"A\",Profile!F280,\nIF(O127=\"B+\",Profile!F280,\nIF(O127=\"B\",Profile!F280,\nIF(O127=\"D+\",Profile!F281,\nIF(O127=\"D\",Profile!F281,\nIF(O127=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F127,'Input. 2016 fmk'!G123:X255,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F127,'Input. 2016 fmk'!G125:W255,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F127,'Input. 2016 fmk'!G125:X255,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B127,H11:H267,H127,C11:C267,C127,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B127,IF(C11:C267=C127,IF(I11:I267=I127,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D127=\"Current\",VLOOKUP(G127,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G127,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Financial reports of central government entities representing more than 75% total expenditures and revenues have been audited national auditing standards. The audits have highlighted relevant material issues."},{"$f":"IF(B127=2016,VLOOKUP(G127,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G127,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",30.2,30.2,"PI-30",{"$f":"VLOOKUP(H128,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},2,"M1","VII",{"$f":"VLOOKUP(H128,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F128,Profile!A:B,2,FALSE)","v":"30.2  Submission of audit reports to the legislature "},{"$f":"IF(D128=\"Current\",VLOOKUP(F128,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F128,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O128=\"D\",Profile!F276,\nIF(O128=\"D+\",Profile!F276,\nIF(O128=\"D*\",Profile!F276,\nIF(O128=\"C\",Profile!F277,\nIF(O128=\"C+\",Profile!F278,\nIF(O128=\"B+\",Profile!F279,\nIF(O128=\"B\",Profile!F278,\nIF(O128=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O128=\"A\",Profile!F280,\nIF(O128=\"B+\",Profile!F280,\nIF(O128=\"B\",Profile!F280,\nIF(O128=\"D+\",Profile!F281,\nIF(O128=\"D\",Profile!F281,\nIF(O128=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F128,'Input. 2016 fmk'!G124:X256,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F128,'Input. 2016 fmk'!G126:W256,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F128,'Input. 2016 fmk'!G126:X256,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B128,H11:H267,H128,C11:C267,C128,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B128,IF(C11:C267=C128,IF(I11:I267=I128,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D128=\"Current\",VLOOKUP(G128,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G128,'Input. 2016 fmk'!B:U,9,FALSE))","v":"General auditor reports on financial statements were submitted to the legislature more than nine months from the date of receipt by General auditor of AFS from the Government. "},{"$f":"IF(B128=2016,VLOOKUP(G128,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G128,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",30.3,30.3,"PI-30",{"$f":"VLOOKUP(H129,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},3,"M1","VII",{"$f":"VLOOKUP(H129,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F129,Profile!A:B,2,FALSE)","v":"30.3  External audit follow-up "},{"$f":"IF(D129=\"Current\",VLOOKUP(F129,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F129,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O129=\"D\",Profile!F276,\nIF(O129=\"D+\",Profile!F276,\nIF(O129=\"D*\",Profile!F276,\nIF(O129=\"C\",Profile!F277,\nIF(O129=\"C+\",Profile!F278,\nIF(O129=\"B+\",Profile!F279,\nIF(O129=\"B\",Profile!F278,\nIF(O129=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O129=\"A\",Profile!F280,\nIF(O129=\"B+\",Profile!F280,\nIF(O129=\"B\",Profile!F280,\nIF(O129=\"D+\",Profile!F281,\nIF(O129=\"D\",Profile!F281,\nIF(O129=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F129,'Input. 2016 fmk'!G125:X257,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F129,'Input. 2016 fmk'!G127:W257,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F129,'Input. 2016 fmk'!G127:X257,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B129,H11:H267,H129,C11:C267,C129,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B129,IF(C11:C267=C129,IF(I11:I267=I129,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D129=\"Current\",VLOOKUP(G129,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G129,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A formal response is usually provided by the audited entity, but it is often not clearly complete and/or timely."},{"$f":"IF(B129=2016,VLOOKUP(G129,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G129,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H4","v":2023},"Current","Comp",30.4,30.4,"PI-30",{"$f":"VLOOKUP(H130,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},4,"M1","VII",{"$f":"VLOOKUP(H130,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F130,Profile!A:B,2,FALSE)","v":"30.4  Supreme Audit Institution independence "},{"$f":"IF(D130=\"Current\",VLOOKUP(F130,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F130,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O130=\"D\",Profile!F276,\nIF(O130=\"D+\",Profile!F276,\nIF(O130=\"D*\",Profile!F276,\nIF(O130=\"C\",Profile!F277,\nIF(O130=\"C+\",Profile!F278,\nIF(O130=\"B+\",Profile!F279,\nIF(O130=\"B\",Profile!F278,\nIF(O130=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O130=\"A\",Profile!F280,\nIF(O130=\"B+\",Profile!F280,\nIF(O130=\"B\",Profile!F280,\nIF(O130=\"D+\",Profile!F281,\nIF(O130=\"D\",Profile!F281,\nIF(O130=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F130,'Input. 2016 fmk'!G126:X258,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F130,'Input. 2016 fmk'!G128:W258,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F130,'Input. 2016 fmk'!G128:X258,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B130,H11:H267,H130,C11:C267,C130,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B130,IF(C11:C267=C130,IF(I11:I267=I130,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D130=\"Current\",VLOOKUP(G130,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G130,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The General auditor operates independently from the executive with respect to the procedures for appointment and removal of the Auditor General. However, Ministry of Finance has significant influence on the release of General auditor’s budget. Besides, the General auditor had difficulties to obtain the requested documents and information in a timely manner."},{"$f":"IF(B130=2016,VLOOKUP(G130,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G130,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",2.1,2.1,"PI-2",{"$f":"VLOOKUP(H146,Profile!A:B,2,FALSE)","v":"PI-2  Expenditure composition outturn "},1,"M1","I",{"$f":"VLOOKUP(H146,Profile!A:D,4,FALSE)","v":"I-Budget reliability "},{"$f":"VLOOKUP(F146,Profile!A:B,2,FALSE)","v":"2.1  Expenditure composition outturn by function  "},{"$f":"IF(D146=\"Current\",VLOOKUP(F146,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F146,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O146=\"D\",Profile!F276,\nIF(O146=\"D+\",Profile!F276,\nIF(O146=\"D*\",Profile!F276,\nIF(O146=\"C\",Profile!F277,\nIF(O146=\"C+\",Profile!F278,\nIF(O146=\"B+\",Profile!F279,\nIF(O146=\"B\",Profile!F278,\nIF(O146=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O146=\"A\",Profile!F280,\nIF(O146=\"B+\",Profile!F280,\nIF(O146=\"B\",Profile!F280,\nIF(O146=\"D+\",Profile!F281,\nIF(O146=\"D\",Profile!F281,\nIF(O146=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F146,'Input. 2016 fmk'!G142:X274,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F146,'Input. 2016 fmk'!G144:W274,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F146,'Input. 2016 fmk'!G144:X274,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B146,H11:H267,H146,C11:C267,C146,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B146,IF(C11:C267=C146,IF(I11:I267=I146,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D146=\"Current\",VLOOKUP(G146,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G146,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The composition of expenditure by administrative classification deviated from the initial forecasts by 14.0% in 2014, \u000b13.9% in 2015 and 13.0% in 2016.\r"},{"$f":"IF(B146=2016,VLOOKUP(G146,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G146,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",2.2000000000000002,2.2000000000000002,"PI-2",{"$f":"VLOOKUP(H147,Profile!A:B,2,FALSE)","v":"PI-2  Expenditure composition outturn "},2,"M1","I",{"$f":"VLOOKUP(H147,Profile!A:D,4,FALSE)","v":"I-Budget reliability "},{"$f":"VLOOKUP(F147,Profile!A:B,2,FALSE)","v":"2.2  Expenditure composition outturn by economic type "},{"$f":"IF(D147=\"Current\",VLOOKUP(F147,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F147,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O147=\"D\",Profile!F276,\nIF(O147=\"D+\",Profile!F276,\nIF(O147=\"D*\",Profile!F276,\nIF(O147=\"C\",Profile!F277,\nIF(O147=\"C+\",Profile!F278,\nIF(O147=\"B+\",Profile!F279,\nIF(O147=\"B\",Profile!F278,\nIF(O147=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O147=\"A\",Profile!F280,\nIF(O147=\"B+\",Profile!F280,\nIF(O147=\"B\",Profile!F280,\nIF(O147=\"D+\",Profile!F281,\nIF(O147=\"D\",Profile!F281,\nIF(O147=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F147,'Input. 2016 fmk'!G143:X275,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F147,'Input. 2016 fmk'!G145:W275,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F147,'Input. 2016 fmk'!G145:X275,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B147,H11:H267,H147,C11:C267,C147,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B147,IF(C11:C267=C147,IF(I11:I267=I147,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D147=\"Current\",VLOOKUP(G147,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G147,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The composition of spending by economic classification deviated from the initial forecasts by 16.4% in 2014, \u000b16.3% in 2015 and 9.3% in 2016.\r"},{"$f":"IF(B147=2016,VLOOKUP(G147,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G147,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",2.2999999999999998,2.2999999999999998,"PI-2",{"$f":"VLOOKUP(H148,Profile!A:B,2,FALSE)","v":"PI-2  Expenditure composition outturn "},3,"M1","I",{"$f":"VLOOKUP(H148,Profile!A:D,4,FALSE)","v":"I-Budget reliability "},{"$f":"VLOOKUP(F148,Profile!A:B,2,FALSE)","v":"2.3  Expenditure from contingency reserves  "},{"$f":"IF(D148=\"Current\",VLOOKUP(F148,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F148,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O148=\"D\",Profile!F276,\nIF(O148=\"D+\",Profile!F276,\nIF(O148=\"D*\",Profile!F276,\nIF(O148=\"C\",Profile!F277,\nIF(O148=\"C+\",Profile!F278,\nIF(O148=\"B+\",Profile!F279,\nIF(O148=\"B\",Profile!F278,\nIF(O148=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O148=\"A\",Profile!F280,\nIF(O148=\"B+\",Profile!F280,\nIF(O148=\"B\",Profile!F280,\nIF(O148=\"D+\",Profile!F281,\nIF(O148=\"D\",Profile!F281,\nIF(O148=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F148,'Input. 2016 fmk'!G144:X276,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F148,'Input. 2016 fmk'!G146:W276,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F148,'Input. 2016 fmk'!G146:X276,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B148,H11:H267,H148,C11:C267,C148,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B148,IF(C11:C267=C148,IF(I11:I267=I148,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D148=\"Current\",VLOOKUP(G148,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G148,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Expenditure charged to provisional reserves represented an average of 0.8% of state budget expenditure over the \u000bthree years 2014 to 2016\r"},{"$f":"IF(B148=2016,VLOOKUP(G148,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G148,#REF!,13,FALSE))","v":"No"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-3","PI_3","PI-3",{"$f":"VLOOKUP(H149,Profile!A:B,2,FALSE)","v":"PI-3  Revenue outturn "},null,"M2","I",{"$f":"VLOOKUP(H149,Profile!A:D,4,FALSE)","v":"I-Budget reliability "},{"$f":"VLOOKUP(F149,Profile!A:B,2,FALSE)","v":"PI-3  Revenue outturn "},{"$f":"IF(D149=\"Current\",VLOOKUP(F149,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F149,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C+"},2.5,{"$f":"IF(O149=\"D\",Profile!F276,\nIF(O149=\"D+\",Profile!F276,\nIF(O149=\"D*\",Profile!F276,\nIF(O149=\"C\",Profile!F277,\nIF(O149=\"C+\",Profile!F278,\nIF(O149=\"B+\",Profile!F279,\nIF(O149=\"B\",Profile!F278,\nIF(O149=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O149=\"A\",Profile!F280,\nIF(O149=\"B+\",Profile!F280,\nIF(O149=\"B\",Profile!F280,\nIF(O149=\"D+\",Profile!F281,\nIF(O149=\"D\",Profile!F281,\nIF(O149=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F149,'Input. 2016 fmk'!G145:X277,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F149,'Input. 2016 fmk'!G147:W277,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F149,'Input. 2016 fmk'!G147:X277,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B149,H11:H267,H149,C11:C267,C149,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B149,IF(C11:C267=C149,IF(I11:I267=I149,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D149=\"Current\",VLOOKUP(G149,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G149,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B149=2016,VLOOKUP(G149,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G149,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",3.1,3.1,"PI-3",{"$f":"VLOOKUP(H150,Profile!A:B,2,FALSE)","v":"PI-3  Revenue outturn "},1,"M2","I",{"$f":"VLOOKUP(H150,Profile!A:D,4,FALSE)","v":"I-Budget reliability "},{"$f":"VLOOKUP(F150,Profile!A:B,2,FALSE)","v":"3.1  Aggregate revenue outturn "},{"$f":"IF(D150=\"Current\",VLOOKUP(F150,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F150,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O150=\"D\",Profile!F276,\nIF(O150=\"D+\",Profile!F276,\nIF(O150=\"D*\",Profile!F276,\nIF(O150=\"C\",Profile!F277,\nIF(O150=\"C+\",Profile!F278,\nIF(O150=\"B+\",Profile!F279,\nIF(O150=\"B\",Profile!F278,\nIF(O150=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O150=\"A\",Profile!F280,\nIF(O150=\"B+\",Profile!F280,\nIF(O150=\"B\",Profile!F280,\nIF(O150=\"D+\",Profile!F281,\nIF(O150=\"D\",Profile!F281,\nIF(O150=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F150,'Input. 2016 fmk'!G146:X278,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F150,'Input. 2016 fmk'!G148:W278,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F150,'Input. 2016 fmk'!G148:X278,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B150,H11:H267,H150,C11:C267,C150,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.5},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B150,IF(C11:C267=C150,IF(I11:I267=I150,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D150=\"Current\",VLOOKUP(G150,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G150,'Input. 2016 fmk'!B:U,9,FALSE))","v":"For the years 2014 to 2016, total realized revenues represented 108.2%, 99.4% and 96.2% respectively of the total revenues \u000bforecast in the initial Finance Act.\r"},{"$f":"IF(B150=2016,VLOOKUP(G150,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G150,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",12.1,12.1,"PI-12",{"$f":"VLOOKUP(H180,Profile!A:B,2,FALSE)","v":"PI-12  Public asset management "},1,"M2","III",{"$f":"VLOOKUP(H180,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F180,Profile!A:B,2,FALSE)","v":"12.1  Financial asset monitoring "},{"$f":"IF(D180=\"Current\",VLOOKUP(F180,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F180,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O180=\"D\",Profile!F276,\nIF(O180=\"D+\",Profile!F276,\nIF(O180=\"D*\",Profile!F276,\nIF(O180=\"C\",Profile!F277,\nIF(O180=\"C+\",Profile!F278,\nIF(O180=\"B+\",Profile!F279,\nIF(O180=\"B\",Profile!F278,\nIF(O180=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O180=\"A\",Profile!F280,\nIF(O180=\"B+\",Profile!F280,\nIF(O180=\"B\",Profile!F280,\nIF(O180=\"D+\",Profile!F281,\nIF(O180=\"D\",Profile!F281,\nIF(O180=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F180,'Input. 2016 fmk'!G176:X308,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F180,'Input. 2016 fmk'!G178:W308,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F180,'Input. 2016 fmk'!G178:X308,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B180,H11:H267,H180,C11:C267,C180,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B180,IF(C11:C267=C180,IF(I11:I267=I180,P11:P267)))))","v":1},1,1,{"$f":"IF(D180=\"Current\",VLOOKUP(G180,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G180,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The State does not keep a register of the various categories of financial assets held by the central government, and information on the performance of \u000bfinancial assets is not published.\r"},{"$f":"IF(B180=2016,VLOOKUP(G180,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G180,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",12.2,12.2,"PI-12",{"$f":"VLOOKUP(H181,Profile!A:B,2,FALSE)","v":"PI-12  Public asset management "},2,"M2","III",{"$f":"VLOOKUP(H181,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F181,Profile!A:B,2,FALSE)","v":"12.2  Nonfinancial asset monitoring "},{"$f":"IF(D181=\"Current\",VLOOKUP(F181,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F181,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O181=\"D\",Profile!F276,\nIF(O181=\"D+\",Profile!F276,\nIF(O181=\"D*\",Profile!F276,\nIF(O181=\"C\",Profile!F277,\nIF(O181=\"C+\",Profile!F278,\nIF(O181=\"B+\",Profile!F279,\nIF(O181=\"B\",Profile!F278,\nIF(O181=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O181=\"A\",Profile!F280,\nIF(O181=\"B+\",Profile!F280,\nIF(O181=\"B\",Profile!F280,\nIF(O181=\"D+\",Profile!F281,\nIF(O181=\"D\",Profile!F281,\nIF(O181=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F181,'Input. 2016 fmk'!G177:X309,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F181,'Input. 2016 fmk'!G179:W309,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F181,'Input. 2016 fmk'!G179:X309,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B181,H11:H267,H181,C11:C267,C181,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B181,IF(C11:C267=C181,IF(I11:I267=I181,P11:P267)))))","v":1},1,1,{"$f":"IF(D181=\"Current\",VLOOKUP(G181,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G181,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The subject accounting system currently in use in Cameroon's ministries has a number of shortcomings, which make it impossible to obtain \u000ban exhaustive picture of the State's movable and immovable assets. The various prescribed registers are not always \u000bkept, or are poorly kept.\r"},{"$f":"IF(B181=2016,VLOOKUP(G181,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G181,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",12.3,12.3,"PI-12",{"$f":"VLOOKUP(H182,Profile!A:B,2,FALSE)","v":"PI-12  Public asset management "},3,"M2","III",{"$f":"VLOOKUP(H182,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F182,Profile!A:B,2,FALSE)","v":"12.3  Transparency of asset disposal "},{"$f":"IF(D182=\"Current\",VLOOKUP(F182,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F182,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O182=\"D\",Profile!F276,\nIF(O182=\"D+\",Profile!F276,\nIF(O182=\"D*\",Profile!F276,\nIF(O182=\"C\",Profile!F277,\nIF(O182=\"C+\",Profile!F278,\nIF(O182=\"B+\",Profile!F279,\nIF(O182=\"B\",Profile!F278,\nIF(O182=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O182=\"A\",Profile!F280,\nIF(O182=\"B+\",Profile!F280,\nIF(O182=\"B\",Profile!F280,\nIF(O182=\"D+\",Profile!F281,\nIF(O182=\"D\",Profile!F281,\nIF(O182=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F182,'Input. 2016 fmk'!G178:X310,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F182,'Input. 2016 fmk'!G180:W310,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F182,'Input. 2016 fmk'!G180:X310,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B182,H11:H267,H182,C11:C267,C182,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B182,IF(C11:C267=C182,IF(I11:I267=I182,P11:P267)))))","v":1},1,1,{"$f":"IF(D182=\"Current\",VLOOKUP(G182,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G182,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Existing legislation on the transfer and disposal of the State's non-financial assets covers only movable assets, and is not always complied with. Reports are not produced, and information on these operations is not included in budget documentation or \u000bannual financial statements.\r"},{"$f":"IF(B182=2016,VLOOKUP(G182,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G182,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-13","PI_13","PI-13",{"$f":"VLOOKUP(H183,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},null,"M2","III",{"$f":"VLOOKUP(H183,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F183,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},{"$f":"IF(D183=\"Current\",VLOOKUP(F183,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F183,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O183=\"D\",Profile!F276,\nIF(O183=\"D+\",Profile!F276,\nIF(O183=\"D*\",Profile!F276,\nIF(O183=\"C\",Profile!F277,\nIF(O183=\"C+\",Profile!F278,\nIF(O183=\"B+\",Profile!F279,\nIF(O183=\"B\",Profile!F278,\nIF(O183=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O183=\"A\",Profile!F280,\nIF(O183=\"B+\",Profile!F280,\nIF(O183=\"B\",Profile!F280,\nIF(O183=\"D+\",Profile!F281,\nIF(O183=\"D\",Profile!F281,\nIF(O183=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F183,'Input. 2016 fmk'!G179:X311,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F183,'Input. 2016 fmk'!G181:W311,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F183,'Input. 2016 fmk'!G181:X311,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B183,H11:H267,H183,C11:C267,C183,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B183,IF(C11:C267=C183,IF(I11:I267=I183,P11:P267)))))","v":1},1,1,{"$f":"IF(D183=\"Current\",VLOOKUP(G183,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G183,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B183=2016,VLOOKUP(G183,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G183,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",13.1,13.1,"PI-13",{"$f":"VLOOKUP(H184,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},1,"M2","III",{"$f":"VLOOKUP(H184,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F184,Profile!A:B,2,FALSE)","v":"13.1  Recording and reporting of debt and guarantees  "},{"$f":"IF(D184=\"Current\",VLOOKUP(F184,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F184,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O184=\"D\",Profile!F276,\nIF(O184=\"D+\",Profile!F276,\nIF(O184=\"D*\",Profile!F276,\nIF(O184=\"C\",Profile!F277,\nIF(O184=\"C+\",Profile!F278,\nIF(O184=\"B+\",Profile!F279,\nIF(O184=\"B\",Profile!F278,\nIF(O184=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O184=\"A\",Profile!F280,\nIF(O184=\"B+\",Profile!F280,\nIF(O184=\"B\",Profile!F280,\nIF(O184=\"D+\",Profile!F281,\nIF(O184=\"D\",Profile!F281,\nIF(O184=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F184,'Input. 2016 fmk'!G180:X312,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F184,'Input. 2016 fmk'!G182:W312,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F184,'Input. 2016 fmk'!G182:X312,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B184,H11:H267,H184,C11:C267,C184,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B184,IF(C11:C267=C184,IF(I11:I267=I184,P11:P267)))))","v":1},1,1,{"$f":"IF(D184=\"Current\",VLOOKUP(G184,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G184,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Data on external public debt managed by CAA is exhaustive, regularly updated and reconciled with lenders on an annual basis. Data on domestic public debt is not exhaustive, as unstructured domestic debt has not yet been stabilized. The quarterly public debt conjuncture notes are not produced regularly and do not contain information on guaranteed debt. The CAA's public debt database and the various reports it produces do not cover the entire central public administration, as public establishments and the CNPS \u000bare not taken into account.\r"},{"$f":"IF(B184=2016,VLOOKUP(G184,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G184,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",13.2,13.2,"PI-13",{"$f":"VLOOKUP(H185,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},2,"M2","III",{"$f":"VLOOKUP(H185,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F185,Profile!A:B,2,FALSE)","v":"13.2  Approval of debt and guarantees  "},{"$f":"IF(D185=\"Current\",VLOOKUP(F185,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F185,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O185=\"D\",Profile!F276,\nIF(O185=\"D+\",Profile!F276,\nIF(O185=\"D*\",Profile!F276,\nIF(O185=\"C\",Profile!F277,\nIF(O185=\"C+\",Profile!F278,\nIF(O185=\"B+\",Profile!F279,\nIF(O185=\"B\",Profile!F278,\nIF(O185=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O185=\"A\",Profile!F280,\nIF(O185=\"B+\",Profile!F280,\nIF(O185=\"B\",Profile!F280,\nIF(O185=\"D+\",Profile!F281,\nIF(O185=\"D\",Profile!F281,\nIF(O185=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F185,'Input. 2016 fmk'!G181:X313,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F185,'Input. 2016 fmk'!G183:W313,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F185,'Input. 2016 fmk'!G183:X313,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B185,H11:H267,H185,C11:C267,C185,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B185,IF(C11:C267=C185,IF(I11:I267=I185,P11:P267)))))","v":1},1,1,{"$f":"IF(D185=\"Current\",VLOOKUP(G185,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G185,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Cameroon does not have a legal framework that precisely defines and delimits the powers to contract external and internal loans, or to issue state guarantees. The public debt policy is well defined in the public debt strategy document that has accompanied the finance bill since 2010. Similarly, the procedures to be followed for borrowing and issuing guarantees are defined in regulatory texts, and borrowing and guarantee ceilings are \u000bset each year by the Finance Act.\r"},{"$f":"IF(B185=2016,VLOOKUP(G185,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G185,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",13.3,13.3,"PI-13",{"$f":"VLOOKUP(H186,Profile!A:B,2,FALSE)","v":"PI-13  Debt management "},3,"M2","III",{"$f":"VLOOKUP(H186,Profile!A:D,4,FALSE)","v":"III-Management of assets and liabilities  "},{"$f":"VLOOKUP(F186,Profile!A:B,2,FALSE)","v":"13.3  Debt management strategy "},{"$f":"IF(D186=\"Current\",VLOOKUP(F186,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F186,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O186=\"D\",Profile!F276,\nIF(O186=\"D+\",Profile!F276,\nIF(O186=\"D*\",Profile!F276,\nIF(O186=\"C\",Profile!F277,\nIF(O186=\"C+\",Profile!F278,\nIF(O186=\"B+\",Profile!F279,\nIF(O186=\"B\",Profile!F278,\nIF(O186=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O186=\"A\",Profile!F280,\nIF(O186=\"B+\",Profile!F280,\nIF(O186=\"B\",Profile!F280,\nIF(O186=\"D+\",Profile!F281,\nIF(O186=\"D\",Profile!F281,\nIF(O186=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F186,'Input. 2016 fmk'!G182:X314,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F186,'Input. 2016 fmk'!G184:W314,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F186,'Input. 2016 fmk'!G184:X314,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B186,H11:H267,H186,C11:C267,C186,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B186,IF(C11:C267=C186,IF(I11:I267=I186,P11:P267)))))","v":1},1,1,{"$f":"IF(D186=\"Current\",VLOOKUP(G186,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G186,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Since 2010, Cameroon has been drawing up a three-year public debt and debt management strategy, which includes targets for indicators relating to interest rate\u000b, refinancing and exchange rate risks.\u000b But\r"},{"$f":"IF(B186=2016,VLOOKUP(G186,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G186,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-14","PI_14","PI-14",{"$f":"VLOOKUP(H187,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},null,"M2","IV",{"$f":"VLOOKUP(H187,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F187,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},{"$f":"IF(D187=\"Current\",VLOOKUP(F187,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F187,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O187=\"D\",Profile!F276,\nIF(O187=\"D+\",Profile!F276,\nIF(O187=\"D*\",Profile!F276,\nIF(O187=\"C\",Profile!F277,\nIF(O187=\"C+\",Profile!F278,\nIF(O187=\"B+\",Profile!F279,\nIF(O187=\"B\",Profile!F278,\nIF(O187=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O187=\"A\",Profile!F280,\nIF(O187=\"B+\",Profile!F280,\nIF(O187=\"B\",Profile!F280,\nIF(O187=\"D+\",Profile!F281,\nIF(O187=\"D\",Profile!F281,\nIF(O187=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F187,'Input. 2016 fmk'!G183:X315,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F187,'Input. 2016 fmk'!G185:W315,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F187,'Input. 2016 fmk'!G185:X315,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B187,H11:H267,H187,C11:C267,C187,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B187,IF(C11:C267=C187,IF(I11:I267=I187,P11:P267)))))","v":1},1.5,1.6666666666666667,{"$f":"IF(D187=\"Current\",VLOOKUP(G187,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G187,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B187=2016,VLOOKUP(G187,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G187,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",14.1,14.1,"PI-14",{"$f":"VLOOKUP(H188,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},1,"M2","IV",{"$f":"VLOOKUP(H188,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F188,Profile!A:B,2,FALSE)","v":"14.1  Macroeconomic forecasts "},{"$f":"IF(D188=\"Current\",VLOOKUP(F188,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F188,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O188=\"D\",Profile!F276,\nIF(O188=\"D+\",Profile!F276,\nIF(O188=\"D*\",Profile!F276,\nIF(O188=\"C\",Profile!F277,\nIF(O188=\"C+\",Profile!F278,\nIF(O188=\"B+\",Profile!F279,\nIF(O188=\"B\",Profile!F278,\nIF(O188=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O188=\"A\",Profile!F280,\nIF(O188=\"B+\",Profile!F280,\nIF(O188=\"B\",Profile!F280,\nIF(O188=\"D+\",Profile!F281,\nIF(O188=\"D\",Profile!F281,\nIF(O188=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F188,'Input. 2016 fmk'!G184:X316,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F188,'Input. 2016 fmk'!G186:W316,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F188,'Input. 2016 fmk'!G186:X316,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B188,H11:H267,H188,C11:C267,C188,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B188,IF(C11:C267=C188,IF(I11:I267=I188,P11:P267)))))","v":1},1.5,1.6666666666666667,{"$f":"IF(D188=\"Current\",VLOOKUP(G188,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G188,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Forecasts for certain macroeconomic indicators are presented for the fiscal year and two subsequent years. For other indicators, forecasts are presented for fiscal year \u000bN+1 only.\r"},{"$f":"IF(B188=2016,VLOOKUP(G188,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G188,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",14.2,14.2,"PI-14",{"$f":"VLOOKUP(H189,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},2,"M2","IV",{"$f":"VLOOKUP(H189,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F189,Profile!A:B,2,FALSE)","v":"14.2  Fiscal forecasts "},{"$f":"IF(D189=\"Current\",VLOOKUP(F189,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F189,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O189=\"D\",Profile!F276,\nIF(O189=\"D+\",Profile!F276,\nIF(O189=\"D*\",Profile!F276,\nIF(O189=\"C\",Profile!F277,\nIF(O189=\"C+\",Profile!F278,\nIF(O189=\"B+\",Profile!F279,\nIF(O189=\"B\",Profile!F278,\nIF(O189=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O189=\"A\",Profile!F280,\nIF(O189=\"B+\",Profile!F280,\nIF(O189=\"B\",Profile!F280,\nIF(O189=\"D+\",Profile!F281,\nIF(O189=\"D\",Profile!F281,\nIF(O189=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F189,'Input. 2016 fmk'!G185:X317,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F189,'Input. 2016 fmk'!G187:W317,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F189,'Input. 2016 fmk'!G187:X317,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B189,H11:H267,H189,C11:C267,C189,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B189,IF(C11:C267=C189,IF(I11:I267=I189,P11:P267)))))","v":1},1.5,1.6666666666666667,{"$f":"IF(D189=\"Current\",VLOOKUP(G189,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G189,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Forecasts of the main budget aggregates for fiscal years T+1 to T+3 are presented, together with the assumptions for their evolution, in the budget documents sent to Parliament for examination and \u000bvote.\r"},{"$f":"IF(B189=2016,VLOOKUP(G189,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G189,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",14.3,14.3,"PI-14",{"$f":"VLOOKUP(H190,Profile!A:B,2,FALSE)","v":"PI-14  Macroeconomic and fiscal forecasting  "},3,"M2","IV",{"$f":"VLOOKUP(H190,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F190,Profile!A:B,2,FALSE)","v":"14.3  Macrofiscal sensitivity analysis "},{"$f":"IF(D190=\"Current\",VLOOKUP(F190,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F190,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O190=\"D\",Profile!F276,\nIF(O190=\"D+\",Profile!F276,\nIF(O190=\"D*\",Profile!F276,\nIF(O190=\"C\",Profile!F277,\nIF(O190=\"C+\",Profile!F278,\nIF(O190=\"B+\",Profile!F279,\nIF(O190=\"B\",Profile!F278,\nIF(O190=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O190=\"A\",Profile!F280,\nIF(O190=\"B+\",Profile!F280,\nIF(O190=\"B\",Profile!F280,\nIF(O190=\"D+\",Profile!F281,\nIF(O190=\"D\",Profile!F281,\nIF(O190=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F190,'Input. 2016 fmk'!G186:X318,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F190,'Input. 2016 fmk'!G188:W318,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F190,'Input. 2016 fmk'!G188:X318,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B190,H11:H267,H190,C11:C267,C190,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.6666666666666667},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B190,IF(C11:C267=C190,IF(I11:I267=I190,P11:P267)))))","v":1},1.5,1.6666666666666667,{"$f":"IF(D190=\"Current\",VLOOKUP(G190,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G190,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Macroeconomic and budget forecasts do not include qualitative assessments of the impact of different \u000bmacroeconomic assumptions\r"},{"$f":"IF(B190=2016,VLOOKUP(G190,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G190,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-15","PI_15","PI-15",{"$f":"VLOOKUP(H191,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},null,"M2","IV",{"$f":"VLOOKUP(H191,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F191,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},{"$f":"IF(D191=\"Current\",VLOOKUP(F191,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F191,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O191=\"D\",Profile!F276,\nIF(O191=\"D+\",Profile!F276,\nIF(O191=\"D*\",Profile!F276,\nIF(O191=\"C\",Profile!F277,\nIF(O191=\"C+\",Profile!F278,\nIF(O191=\"B+\",Profile!F279,\nIF(O191=\"B\",Profile!F278,\nIF(O191=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O191=\"A\",Profile!F280,\nIF(O191=\"B+\",Profile!F280,\nIF(O191=\"B\",Profile!F280,\nIF(O191=\"D+\",Profile!F281,\nIF(O191=\"D\",Profile!F281,\nIF(O191=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F191,'Input. 2016 fmk'!G187:X319,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F191,'Input. 2016 fmk'!G189:W319,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F191,'Input. 2016 fmk'!G189:X319,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B191,H11:H267,H191,C11:C267,C191,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B191,IF(C11:C267=C191,IF(I11:I267=I191,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D191=\"Current\",VLOOKUP(G191,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G191,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B191=2016,VLOOKUP(G191,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G191,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",15.1,15.1,"PI-15",{"$f":"VLOOKUP(H192,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},1,"M2","IV",{"$f":"VLOOKUP(H192,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F192,Profile!A:B,2,FALSE)","v":"15.1  Fiscal impact of policy proposals  "},{"$f":"IF(D192=\"Current\",VLOOKUP(F192,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F192,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O192=\"D\",Profile!F276,\nIF(O192=\"D+\",Profile!F276,\nIF(O192=\"D*\",Profile!F276,\nIF(O192=\"C\",Profile!F277,\nIF(O192=\"C+\",Profile!F278,\nIF(O192=\"B+\",Profile!F279,\nIF(O192=\"B\",Profile!F278,\nIF(O192=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O192=\"A\",Profile!F280,\nIF(O192=\"B+\",Profile!F280,\nIF(O192=\"B\",Profile!F280,\nIF(O192=\"D+\",Profile!F281,\nIF(O192=\"D\",Profile!F281,\nIF(O192=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F192,'Input. 2016 fmk'!G188:X320,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F192,'Input. 2016 fmk'!G190:W320,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F192,'Input. 2016 fmk'!G190:X320,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B192,H11:H267,H192,C11:C267,C192,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B192,IF(C11:C267=C192,IF(I11:I267=I192,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D192=\"Current\",VLOOKUP(G192,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G192,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Head office does not prepare estimates of the budgetary impact of all proposed changes to revenue and expenditure policy for the financial year.\r"},{"$f":"IF(B192=2016,VLOOKUP(G192,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G192,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",15.2,15.2,"PI-15",{"$f":"VLOOKUP(H193,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},2,"M2","IV",{"$f":"VLOOKUP(H193,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F193,Profile!A:B,2,FALSE)","v":"15.2  Fiscal strategy adoption "},{"$f":"IF(D193=\"Current\",VLOOKUP(F193,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F193,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O193=\"D\",Profile!F276,\nIF(O193=\"D+\",Profile!F276,\nIF(O193=\"D*\",Profile!F276,\nIF(O193=\"C\",Profile!F277,\nIF(O193=\"C+\",Profile!F278,\nIF(O193=\"B+\",Profile!F279,\nIF(O193=\"B\",Profile!F278,\nIF(O193=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O193=\"A\",Profile!F280,\nIF(O193=\"B+\",Profile!F280,\nIF(O193=\"B\",Profile!F280,\nIF(O193=\"D+\",Profile!F281,\nIF(O193=\"D\",Profile!F281,\nIF(O193=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F193,'Input. 2016 fmk'!G189:X321,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F193,'Input. 2016 fmk'!G191:W321,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F193,'Input. 2016 fmk'!G191:X321,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B193,H11:H267,H193,C11:C267,C193,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B193,IF(C11:C267=C193,IF(I11:I267=I193,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D193=\"Current\",VLOOKUP(G193,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G193,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Central government has prepared a current budget strategy for its own use, including qualitative and quantitative budget policy objectives. The budget strategy is not presented to Parliament for \u000bdiscussion and vote.\r"},{"$f":"IF(B193=2016,VLOOKUP(G193,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G193,#REF!,13,FALSE))","v":"No"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",15.3,15.3,"PI-15",{"$f":"VLOOKUP(H194,Profile!A:B,2,FALSE)","v":"PI-15  Fiscal strategy  "},3,"M2","IV",{"$f":"VLOOKUP(H194,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F194,Profile!A:B,2,FALSE)","v":"15.3  Reporting on fiscal outcomes "},{"$f":"IF(D194=\"Current\",VLOOKUP(F194,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F194,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O194=\"D\",Profile!F276,\nIF(O194=\"D+\",Profile!F276,\nIF(O194=\"D*\",Profile!F276,\nIF(O194=\"C\",Profile!F277,\nIF(O194=\"C+\",Profile!F278,\nIF(O194=\"B+\",Profile!F279,\nIF(O194=\"B\",Profile!F278,\nIF(O194=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O194=\"A\",Profile!F280,\nIF(O194=\"B+\",Profile!F280,\nIF(O194=\"B\",Profile!F280,\nIF(O194=\"D+\",Profile!F281,\nIF(O194=\"D\",Profile!F281,\nIF(O194=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F194,'Input. 2016 fmk'!G190:X322,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F194,'Input. 2016 fmk'!G192:W322,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F194,'Input. 2016 fmk'!G192:X322,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B194,H11:H267,H194,C11:C267,C194,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B194,IF(C11:C267=C194,IF(I11:I267=I194,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D194=\"Current\",VLOOKUP(G194,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G194,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The head office does not prepare reports on progress towards \u000bbudget targets.\r"},{"$f":"IF(B194=2016,VLOOKUP(G194,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G194,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-16","PI_16","PI-16",{"$f":"VLOOKUP(H195,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},null,"M2","IV",{"$f":"VLOOKUP(H195,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F195,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},{"$f":"IF(D195=\"Current\",VLOOKUP(F195,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F195,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O195=\"D\",Profile!F276,\nIF(O195=\"D+\",Profile!F276,\nIF(O195=\"D*\",Profile!F276,\nIF(O195=\"C\",Profile!F277,\nIF(O195=\"C+\",Profile!F278,\nIF(O195=\"B+\",Profile!F279,\nIF(O195=\"B\",Profile!F278,\nIF(O195=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O195=\"A\",Profile!F280,\nIF(O195=\"B+\",Profile!F280,\nIF(O195=\"B\",Profile!F280,\nIF(O195=\"D+\",Profile!F281,\nIF(O195=\"D\",Profile!F281,\nIF(O195=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F195,'Input. 2016 fmk'!G191:X323,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F195,'Input. 2016 fmk'!G193:W323,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F195,'Input. 2016 fmk'!G193:X323,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B195,H11:H267,H195,C11:C267,C195,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B195,IF(C11:C267=C195,IF(I11:I267=I195,P11:P267)))))","v":1},1.5,1.25,{"$f":"IF(D195=\"Current\",VLOOKUP(G195,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G195,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B195=2016,VLOOKUP(G195,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G195,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",16.100000000000001,16.100000000000001,"PI-16",{"$f":"VLOOKUP(H196,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},1,"M2","IV",{"$f":"VLOOKUP(H196,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F196,Profile!A:B,2,FALSE)","v":"16.1  Medium-term expenditure estimates  "},{"$f":"IF(D196=\"Current\",VLOOKUP(F196,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F196,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O196=\"D\",Profile!F276,\nIF(O196=\"D+\",Profile!F276,\nIF(O196=\"D*\",Profile!F276,\nIF(O196=\"C\",Profile!F277,\nIF(O196=\"C+\",Profile!F278,\nIF(O196=\"B+\",Profile!F279,\nIF(O196=\"B\",Profile!F278,\nIF(O196=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O196=\"A\",Profile!F280,\nIF(O196=\"B+\",Profile!F280,\nIF(O196=\"B\",Profile!F280,\nIF(O196=\"D+\",Profile!F281,\nIF(O196=\"D\",Profile!F281,\nIF(O196=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F196,'Input. 2016 fmk'!G192:X324,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F196,'Input. 2016 fmk'!G194:W324,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F196,'Input. 2016 fmk'!G194:X324,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B196,H11:H267,H196,C11:C267,C196,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B196,IF(C11:C267=C196,IF(I11:I267=I196,P11:P267)))))","v":1},{"$f":"IF(V196=W196,V196,W196+0.5)","v":1.5},{"$f":"(IF(K196=\"M1\",X196,V196))","v":1.25},{"$f":"IF(D196=\"Current\",VLOOKUP(G196,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G196,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The annual budget presents expenditure forecasts for the fiscal year only, \u000baccording to administrative and economic classification.\r"},{"$f":"IF(B196=2016,VLOOKUP(G196,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G196,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",16.2,16.2,"PI-16",{"$f":"VLOOKUP(H197,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},2,"M2","IV",{"$f":"VLOOKUP(H197,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F197,Profile!A:B,2,FALSE)","v":"16.2  Medium-term expenditure ceilings "},{"$f":"IF(D197=\"Current\",VLOOKUP(F197,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F197,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},{"$f":"IFERROR(IF(O197=\"A\",4,\nIF(O197=\"B+\",3.5,\nIF(O197=\"B\",3,\nIF(O197=\"C+\",2.5,\nIF(O197=\"C\",2,\nIF(O197=\"D+\",1.5,\nIF(O197=\"D\",1,\nIF(O197=\"D*\",1,\n0)))))))),\"\")","v":1},{"$f":"IF(O197=\"D\",Profile!F276,\nIF(O197=\"D+\",Profile!F276,\nIF(O197=\"D*\",Profile!F276,\nIF(O197=\"C\",Profile!F277,\nIF(O197=\"C+\",Profile!F278,\nIF(O197=\"B+\",Profile!F279,\nIF(O197=\"B\",Profile!F278,\nIF(O197=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O197=\"A\",Profile!F280,\nIF(O197=\"B+\",Profile!F280,\nIF(O197=\"B\",Profile!F280,\nIF(O197=\"D+\",Profile!F281,\nIF(O197=\"D\",Profile!F281,\nIF(O197=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F197,'Input. 2016 fmk'!G193:X325,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F197,'Input. 2016 fmk'!G195:W325,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F197,'Input. 2016 fmk'!G195:X325,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B197,H11:H267,H197,C11:C267,C197,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B197,IF(C11:C267=C197,IF(I11:I267=I197,P11:P267)))))","v":1},1.5,1.25,{"$f":"IF(D197=\"Current\",VLOOKUP(G197,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G197,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The expenditure ceilings contained in the MTEFs are approved and notified to the sectoral ministries so that they can prepare their sectoral MTEFs. These ceilings are not approved at the \u000bpolitical level.\r"},{"$f":"IF(B197=2016,VLOOKUP(G197,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G197,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",16.3,16.3,"PI-16",{"$f":"VLOOKUP(H198,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},3,"M2","IV",{"$f":"VLOOKUP(H198,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F198,Profile!A:B,2,FALSE)","v":"16.3  Alignment of strategic plans and medium-term budgets "},{"$f":"IF(D198=\"Current\",VLOOKUP(F198,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F198,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O198=\"D\",Profile!F276,\nIF(O198=\"D+\",Profile!F276,\nIF(O198=\"D*\",Profile!F276,\nIF(O198=\"C\",Profile!F277,\nIF(O198=\"C+\",Profile!F278,\nIF(O198=\"B+\",Profile!F279,\nIF(O198=\"B\",Profile!F278,\nIF(O198=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O198=\"A\",Profile!F280,\nIF(O198=\"B+\",Profile!F280,\nIF(O198=\"B\",Profile!F280,\nIF(O198=\"D+\",Profile!F281,\nIF(O198=\"D\",Profile!F281,\nIF(O198=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F198,'Input. 2016 fmk'!G194:X326,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F198,'Input. 2016 fmk'!G196:W326,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F198,'Input. 2016 fmk'!G196:X326,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B198,H11:H267,H198,C11:C267,C198,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B198,IF(C11:C267=C198,IF(I11:I267=I198,P11:P267)))))","v":1},1.5,1.25,{"$f":"IF(D198=\"Current\",VLOOKUP(G198,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G198,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Strategies are prepared for certain ministries, and the annual budget proposals of these ministries are aligned with the \u000bstrategies adopted.\r"},{"$f":"IF(B198=2016,VLOOKUP(G198,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G198,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",16.399999999999999,16.399999999999999,"PI-16",{"$f":"VLOOKUP(H199,Profile!A:B,2,FALSE)","v":"PI-16  Medium term perspective in expenditure budgeting  "},4,"M2","IV",{"$f":"VLOOKUP(H199,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F199,Profile!A:B,2,FALSE)","v":"16.4  Consistency of budgets with previous year’s estimates  "},{"$f":"IF(D199=\"Current\",VLOOKUP(F199,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F199,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O199=\"D\",Profile!F276,\nIF(O199=\"D+\",Profile!F276,\nIF(O199=\"D*\",Profile!F276,\nIF(O199=\"C\",Profile!F277,\nIF(O199=\"C+\",Profile!F278,\nIF(O199=\"B+\",Profile!F279,\nIF(O199=\"B\",Profile!F278,\nIF(O199=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O199=\"A\",Profile!F280,\nIF(O199=\"B+\",Profile!F280,\nIF(O199=\"B\",Profile!F280,\nIF(O199=\"D+\",Profile!F281,\nIF(O199=\"D\",Profile!F281,\nIF(O199=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F199,'Input. 2016 fmk'!G195:X327,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F199,'Input. 2016 fmk'!G197:W327,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F199,'Input. 2016 fmk'!G197:X327,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B199,H11:H267,H199,C11:C267,C199,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B199,IF(C11:C267=C199,IF(I11:I267=I199,P11:P267)))))","v":1},1.5,1.25,{"$f":"IF(D199=\"Current\",VLOOKUP(G199,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G199,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The annual budgets provide no explanation of the previous year's estimates as shown in \u000bthe previous MTEFs.\r"},{"$f":"IF(B199=2016,VLOOKUP(G199,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G199,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-17","PI_17","PI-17",{"$f":"VLOOKUP(H200,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},null,"M2","IV",{"$f":"VLOOKUP(H200,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F200,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},{"$f":"IF(D200=\"Current\",VLOOKUP(F200,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F200,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O200=\"D\",Profile!F276,\nIF(O200=\"D+\",Profile!F276,\nIF(O200=\"D*\",Profile!F276,\nIF(O200=\"C\",Profile!F277,\nIF(O200=\"C+\",Profile!F278,\nIF(O200=\"B+\",Profile!F279,\nIF(O200=\"B\",Profile!F278,\nIF(O200=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O200=\"A\",Profile!F280,\nIF(O200=\"B+\",Profile!F280,\nIF(O200=\"B\",Profile!F280,\nIF(O200=\"D+\",Profile!F281,\nIF(O200=\"D\",Profile!F281,\nIF(O200=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F200,'Input. 2016 fmk'!G196:X328,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F200,'Input. 2016 fmk'!G198:W328,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F200,'Input. 2016 fmk'!G198:X328,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B200,H11:H267,H200,C11:C267,C200,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B200,IF(C11:C267=C200,IF(I11:I267=I200,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D200=\"Current\",VLOOKUP(G200,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G200,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B200=2016,VLOOKUP(G200,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G200,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",17.100000000000001,17.100000000000001,"PI-17",{"$f":"VLOOKUP(H201,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},1,"M2","IV",{"$f":"VLOOKUP(H201,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F201,Profile!A:B,2,FALSE)","v":"17.1  Budget calendar "},{"$f":"IF(D201=\"Current\",VLOOKUP(F201,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F201,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O201=\"D\",Profile!F276,\nIF(O201=\"D+\",Profile!F276,\nIF(O201=\"D*\",Profile!F276,\nIF(O201=\"C\",Profile!F277,\nIF(O201=\"C+\",Profile!F278,\nIF(O201=\"B+\",Profile!F279,\nIF(O201=\"B\",Profile!F278,\nIF(O201=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O201=\"A\",Profile!F280,\nIF(O201=\"B+\",Profile!F280,\nIF(O201=\"B\",Profile!F280,\nIF(O201=\"D+\",Profile!F281,\nIF(O201=\"D\",Profile!F281,\nIF(O201=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F201,'Input. 2016 fmk'!G197:X329,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F201,'Input. 2016 fmk'!G199:W329,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F201,'Input. 2016 fmk'!G199:X329,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B201,H11:H267,H201,C11:C267,C201,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B201,IF(C11:C267=C201,IF(I11:I267=I201,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D201=\"Current\",VLOOKUP(G201,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G201,'Input. 2016 fmk'!B:U,9,FALSE))","v":"There is a timetable for budget preparation. The current procedure gives sector ministries two weeks to prepare their detailed estimates. The majority of ministries manage to prepare \u000btheir estimates within the two-week period.\r"},{"$f":"IF(B201=2016,VLOOKUP(G201,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G201,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",17.2,17.2,"PI-17",{"$f":"VLOOKUP(H202,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},2,"M2","IV",{"$f":"VLOOKUP(H202,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F202,Profile!A:B,2,FALSE)","v":"17.2  Guidance on budget preparation "},{"$f":"IF(D202=\"Current\",VLOOKUP(F202,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F202,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O202=\"D\",Profile!F276,\nIF(O202=\"D+\",Profile!F276,\nIF(O202=\"D*\",Profile!F276,\nIF(O202=\"C\",Profile!F277,\nIF(O202=\"C+\",Profile!F278,\nIF(O202=\"B+\",Profile!F279,\nIF(O202=\"B\",Profile!F278,\nIF(O202=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O202=\"A\",Profile!F280,\nIF(O202=\"B+\",Profile!F280,\nIF(O202=\"B\",Profile!F280,\nIF(O202=\"D+\",Profile!F281,\nIF(O202=\"D\",Profile!F281,\nIF(O202=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F202,'Input. 2016 fmk'!G198:X330,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F202,'Input. 2016 fmk'!G200:W330,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F202,'Input. 2016 fmk'!G200:X330,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B202,H11:H267,H202,C11:C267,C202,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B202,IF(C11:C267=C202,IF(I11:I267=I202,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D202=\"Current\",VLOOKUP(G202,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G202,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Two clear, comprehensive budget circulars are sent to budget units, setting out total budget expenditure for the entire financial year.\u000b Sectoral ministers are not involved in the preparation of directives, nor in setting spending ceilings. Detailed estimates are not reviewed and approved by the Council of \u000bMinisters.\r"},{"$f":"IF(B202=2016,VLOOKUP(G202,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G202,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",17.3,17.3,"PI-17",{"$f":"VLOOKUP(H203,Profile!A:B,2,FALSE)","v":"PI-17  Budget preparation process "},3,"M2","IV",{"$f":"VLOOKUP(H203,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F203,Profile!A:B,2,FALSE)","v":"17.3  Budget submission to the legislature "},{"$f":"IF(D203=\"Current\",VLOOKUP(F203,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F203,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O203=\"D\",Profile!F276,\nIF(O203=\"D+\",Profile!F276,\nIF(O203=\"D*\",Profile!F276,\nIF(O203=\"C\",Profile!F277,\nIF(O203=\"C+\",Profile!F278,\nIF(O203=\"B+\",Profile!F279,\nIF(O203=\"B\",Profile!F278,\nIF(O203=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O203=\"A\",Profile!F280,\nIF(O203=\"B+\",Profile!F280,\nIF(O203=\"B\",Profile!F280,\nIF(O203=\"D+\",Profile!F281,\nIF(O203=\"D\",Profile!F281,\nIF(O203=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F203,'Input. 2016 fmk'!G199:X331,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F203,'Input. 2016 fmk'!G201:W331,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F203,'Input. 2016 fmk'!G201:X331,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B203,H11:H267,H203,C11:C267,C203,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.3333333333333333},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B203,IF(C11:C267=C203,IF(I11:I267=I203,P11:P267)))))","v":1},1.5,1.3333333333333333,{"$f":"IF(D203=\"Current\",VLOOKUP(G203,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G203,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The submission dates for the 2015, 2016 and 2017 FMPs are not yet \u000bknown.\r"},{"$f":"IF(B203=2016,VLOOKUP(G203,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G203,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",18.100000000000001,18.100000000000001,"PI-18",{"$f":"VLOOKUP(H205,Profile!A:B,2,FALSE)","v":"PI-18  Legislative scrutiny of budgets "},1,"M1","IV",{"$f":"VLOOKUP(H205,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F205,Profile!A:B,2,FALSE)","v":"18.1  Scope of budget scrutiny "},{"$f":"IF(D205=\"Current\",VLOOKUP(F205,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F205,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O205=\"D\",Profile!F276,\nIF(O205=\"D+\",Profile!F276,\nIF(O205=\"D*\",Profile!F276,\nIF(O205=\"C\",Profile!F277,\nIF(O205=\"C+\",Profile!F278,\nIF(O205=\"B+\",Profile!F279,\nIF(O205=\"B\",Profile!F278,\nIF(O205=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O205=\"A\",Profile!F280,\nIF(O205=\"B+\",Profile!F280,\nIF(O205=\"B\",Profile!F280,\nIF(O205=\"D+\",Profile!F281,\nIF(O205=\"D\",Profile!F281,\nIF(O205=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F205,'Input. 2016 fmk'!G201:X333,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F205,'Input. 2016 fmk'!G203:W333,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F205,'Input. 2016 fmk'!G203:X333,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B205,H11:H267,H205,C11:C267,C205,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B205,IF(C11:C267=C205,IF(I11:I267=I205,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D205=\"Current\",VLOOKUP(G205,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G205,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Parliament's scrutiny covers macroeconomic aggregates for the coming year and \u000bdetailed expenditure and revenue figures.\r"},{"$f":"IF(B205=2016,VLOOKUP(G205,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G205,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",18.2,18.2,"PI-18",{"$f":"VLOOKUP(H206,Profile!A:B,2,FALSE)","v":"PI-18  Legislative scrutiny of budgets "},2,"M1","IV",{"$f":"VLOOKUP(H206,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F206,Profile!A:B,2,FALSE)","v":"18.2  Legislative procedures for budget scrutiny "},{"$f":"IF(D206=\"Current\",VLOOKUP(F206,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F206,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O206=\"D\",Profile!F276,\nIF(O206=\"D+\",Profile!F276,\nIF(O206=\"D*\",Profile!F276,\nIF(O206=\"C\",Profile!F277,\nIF(O206=\"C+\",Profile!F278,\nIF(O206=\"B+\",Profile!F279,\nIF(O206=\"B\",Profile!F278,\nIF(O206=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O206=\"A\",Profile!F280,\nIF(O206=\"B+\",Profile!F280,\nIF(O206=\"B\",Profile!F280,\nIF(O206=\"D+\",Profile!F281,\nIF(O206=\"D\",Profile!F281,\nIF(O206=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F206,'Input. 2016 fmk'!G202:X334,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F206,'Input. 2016 fmk'!G204:W334,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F206,'Input. 2016 fmk'!G204:X334,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B206,H11:H267,H206,C11:C267,C206,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B206,IF(C11:C267=C206,IF(I11:I267=I206,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D206=\"Current\",VLOOKUP(G206,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G206,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Budget review procedures are legally defined and applied. They cover internal organization, \u000bnegotiation and amendment procedures.\r"},{"$f":"IF(B206=2016,VLOOKUP(G206,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G206,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",18.3,18.3,"PI-18",{"$f":"VLOOKUP(H207,Profile!A:B,2,FALSE)","v":"PI-18  Legislative scrutiny of budgets "},3,"M1","IV",{"$f":"VLOOKUP(H207,Profile!A:D,4,FALSE)","v":"IV-Policy-based fiscal strategy and budgeting "},{"$f":"VLOOKUP(F207,Profile!A:B,2,FALSE)","v":"18.3  Timing of budget approval "},{"$f":"IF(D207=\"Current\",VLOOKUP(F207,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F207,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O207=\"D\",Profile!F276,\nIF(O207=\"D+\",Profile!F276,\nIF(O207=\"D*\",Profile!F276,\nIF(O207=\"C\",Profile!F277,\nIF(O207=\"C+\",Profile!F278,\nIF(O207=\"B+\",Profile!F279,\nIF(O207=\"B\",Profile!F278,\nIF(O207=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O207=\"A\",Profile!F280,\nIF(O207=\"B+\",Profile!F280,\nIF(O207=\"B\",Profile!F280,\nIF(O207=\"D+\",Profile!F281,\nIF(O207=\"D\",Profile!F281,\nIF(O207=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F207,'Input. 2016 fmk'!G203:X335,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F207,'Input. 2016 fmk'!G205:W335,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F207,'Input. 2016 fmk'!G205:X335,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B207,H11:H267,H207,C11:C267,C207,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B207,IF(C11:C267=C207,IF(I11:I267=I207,P11:P267)))))","v":2},2.5,2.5,{"$f":"IF(D207=\"Current\",VLOOKUP(G207,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G207,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The legislature has approved the annual budget before the start of the fiscal year for each of the \u000bprevious three \u000byears\r"},{"$f":"IF(B207=2016,VLOOKUP(G207,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G207,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-20","PI_20","PI-20",{"$f":"VLOOKUP(H214,Profile!A:B,2,FALSE)","v":"PI-20  Accounting for revenue "},null,"M1","V",{"$f":"VLOOKUP(H214,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F214,Profile!A:B,2,FALSE)","v":"PI-20  Accounting for revenue "},{"$f":"IF(D214=\"Current\",VLOOKUP(F214,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F214,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B+"},3.5,{"$f":"IF(O214=\"D\",Profile!F276,\nIF(O214=\"D+\",Profile!F276,\nIF(O214=\"D*\",Profile!F276,\nIF(O214=\"C\",Profile!F277,\nIF(O214=\"C+\",Profile!F278,\nIF(O214=\"B+\",Profile!F279,\nIF(O214=\"B\",Profile!F278,\nIF(O214=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O214=\"A\",Profile!F280,\nIF(O214=\"B+\",Profile!F280,\nIF(O214=\"B\",Profile!F280,\nIF(O214=\"D+\",Profile!F281,\nIF(O214=\"D\",Profile!F281,\nIF(O214=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F214,'Input. 2016 fmk'!G210:X342,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F214,'Input. 2016 fmk'!G212:W342,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F214,'Input. 2016 fmk'!G212:X342,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B214,H11:H267,H214,C11:C267,C214,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B214,IF(C11:C267=C214,IF(I11:I267=I214,P11:P267)))))","v":3},3.5,3.5,{"$f":"IF(D214=\"Current\",VLOOKUP(G214,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G214,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B214=2016,VLOOKUP(G214,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G214,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",20.100000000000001,20.100000000000001,"PI-20",{"$f":"VLOOKUP(H215,Profile!A:B,2,FALSE)","v":"PI-20  Accounting for revenue "},1,"M1","V",{"$f":"VLOOKUP(H215,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F215,Profile!A:B,2,FALSE)","v":"20.1  Information on revenue collections "},{"$f":"IF(D215=\"Current\",VLOOKUP(F215,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F215,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O215=\"D\",Profile!F276,\nIF(O215=\"D+\",Profile!F276,\nIF(O215=\"D*\",Profile!F276,\nIF(O215=\"C\",Profile!F277,\nIF(O215=\"C+\",Profile!F278,\nIF(O215=\"B+\",Profile!F279,\nIF(O215=\"B\",Profile!F278,\nIF(O215=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O215=\"A\",Profile!F280,\nIF(O215=\"B+\",Profile!F280,\nIF(O215=\"B\",Profile!F280,\nIF(O215=\"D+\",Profile!F281,\nIF(O215=\"D\",Profile!F281,\nIF(O215=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F215,'Input. 2016 fmk'!G211:X343,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F215,'Input. 2016 fmk'!G213:W343,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F215,'Input. 2016 fmk'!G213:X343,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B215,H11:H267,H215,C11:C267,C215,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B215,IF(C11:C267=C215,IF(I11:I267=I215,P11:P267)))))","v":3},3.5,3.5,{"$f":"IF(D215=\"Current\",VLOOKUP(G215,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G215,'Input. 2016 fmk'!B:U,9,FALSE))","v":"By the 10th of each month at the latest, the Treasury's central departments receive from the regions all the accounting balances of the general treasuries, including details of revenue by type of tax. \u000bThe system for exchanging information on revenues collected does not include revenues entrusted to SNH (nearly \u000b12% of total revenues in 2016).\r"},{"$f":"IF(B215=2016,VLOOKUP(G215,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G215,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",20.2,20.2,"PI-20",{"$f":"VLOOKUP(H216,Profile!A:B,2,FALSE)","v":"PI-20  Accounting for revenue "},2,"M1","V",{"$f":"VLOOKUP(H216,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F216,Profile!A:B,2,FALSE)","v":"20.2  Transfer of revenue collections "},{"$f":"IF(D216=\"Current\",VLOOKUP(F216,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F216,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O216=\"D\",Profile!F276,\nIF(O216=\"D+\",Profile!F276,\nIF(O216=\"D*\",Profile!F276,\nIF(O216=\"C\",Profile!F277,\nIF(O216=\"C+\",Profile!F278,\nIF(O216=\"B+\",Profile!F279,\nIF(O216=\"B\",Profile!F278,\nIF(O216=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O216=\"A\",Profile!F280,\nIF(O216=\"B+\",Profile!F280,\nIF(O216=\"B\",Profile!F280,\nIF(O216=\"D+\",Profile!F281,\nIF(O216=\"D\",Profile!F281,\nIF(O216=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F216,'Input. 2016 fmk'!G212:X344,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F216,'Input. 2016 fmk'!G214:W344,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F216,'Input. 2016 fmk'!G214:X344,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B216,H11:H267,H216,C11:C267,C216,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B216,IF(C11:C267=C216,IF(I11:I267=I216,P11:P267)))))","v":3},3.5,3.5,{"$f":"IF(D216=\"Current\",VLOOKUP(G216,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G216,'Input. 2016 fmk'!B:U,9,FALSE))","v":"With the exception of cash payments, which account for a very small proportion, tax and duty payments are made via banks, transferred to Treasury accounts in real time or the next day using the Systac and Sygma systems, and entered in the Treasury accounts within the \u000bsame timeframe.\r"},{"$f":"IF(B216=2016,VLOOKUP(G216,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G216,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",20.3,20.3,"PI-20",{"$f":"VLOOKUP(H217,Profile!A:B,2,FALSE)","v":"PI-20  Accounting for revenue "},3,"M1","V",{"$f":"VLOOKUP(H217,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F217,Profile!A:B,2,FALSE)","v":"20.3  Revenue accounts reconciliation "},{"$f":"IF(D217=\"Current\",VLOOKUP(F217,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F217,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O217=\"D\",Profile!F276,\nIF(O217=\"D+\",Profile!F276,\nIF(O217=\"D*\",Profile!F276,\nIF(O217=\"C\",Profile!F277,\nIF(O217=\"C+\",Profile!F278,\nIF(O217=\"B+\",Profile!F279,\nIF(O217=\"B\",Profile!F278,\nIF(O217=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O217=\"A\",Profile!F280,\nIF(O217=\"B+\",Profile!F280,\nIF(O217=\"B\",Profile!F280,\nIF(O217=\"D+\",Profile!F281,\nIF(O217=\"D\",Profile!F281,\nIF(O217=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F217,'Input. 2016 fmk'!G213:X345,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F217,'Input. 2016 fmk'!G215:W345,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F217,'Input. 2016 fmk'!G215:X345,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B217,H11:H267,H217,C11:C267,C217,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":3.6666666666666665},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B217,IF(C11:C267=C217,IF(I11:I267=I217,P11:P267)))))","v":3},3.5,3.5,{"$f":"IF(D217=\"Current\",VLOOKUP(G217,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G217,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Reconciliations between Treasury administration departments and revenue agencies are carried out every month, before the 10th of the following month at regional level and before the 20th of the month at central level. Reconciliations \u000bare complete.\r"},{"$f":"IF(B217=2016,VLOOKUP(G217,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G217,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-21","PI_21","PI-21",{"$f":"VLOOKUP(H218,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},null,"M2","V",{"$f":"VLOOKUP(H218,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F218,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},{"$f":"IF(D218=\"Current\",VLOOKUP(F218,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F218,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O218=\"D\",Profile!F276,\nIF(O218=\"D+\",Profile!F276,\nIF(O218=\"D*\",Profile!F276,\nIF(O218=\"C\",Profile!F277,\nIF(O218=\"C+\",Profile!F278,\nIF(O218=\"B+\",Profile!F279,\nIF(O218=\"B\",Profile!F278,\nIF(O218=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O218=\"A\",Profile!F280,\nIF(O218=\"B+\",Profile!F280,\nIF(O218=\"B\",Profile!F280,\nIF(O218=\"D+\",Profile!F281,\nIF(O218=\"D\",Profile!F281,\nIF(O218=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F218,'Input. 2016 fmk'!G214:X346,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F218,'Input. 2016 fmk'!G216:W346,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F218,'Input. 2016 fmk'!G216:X346,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B218,H11:H267,H218,C11:C267,C218,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B218,IF(C11:C267=C218,IF(I11:I267=I218,P11:P267)))))","v":1},1.5,2,{"$f":"IF(D218=\"Current\",VLOOKUP(G218,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G218,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B218=2016,VLOOKUP(G218,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G218,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",21.1,21.1,"PI-21",{"$f":"VLOOKUP(H219,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},1,"M2","V",{"$f":"VLOOKUP(H219,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F219,Profile!A:B,2,FALSE)","v":"21.1  Consolidation of cash balances "},{"$f":"IF(D219=\"Current\",VLOOKUP(F219,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F219,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O219=\"D\",Profile!F276,\nIF(O219=\"D+\",Profile!F276,\nIF(O219=\"D*\",Profile!F276,\nIF(O219=\"C\",Profile!F277,\nIF(O219=\"C+\",Profile!F278,\nIF(O219=\"B+\",Profile!F279,\nIF(O219=\"B\",Profile!F278,\nIF(O219=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O219=\"A\",Profile!F280,\nIF(O219=\"B+\",Profile!F280,\nIF(O219=\"B\",Profile!F280,\nIF(O219=\"D+\",Profile!F281,\nIF(O219=\"D\",Profile!F281,\nIF(O219=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F219,'Input. 2016 fmk'!G215:X347,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F219,'Input. 2016 fmk'!G217:W347,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F219,'Input. 2016 fmk'!G217:X347,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B219,H11:H267,H219,C11:C267,C219,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B219,IF(C11:C267=C219,IF(I11:I267=I219,P11:P267)))))","v":1},1.5,2,{"$f":"IF(D219=\"Current\",VLOOKUP(G219,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G219,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The Treasury consolidates all cash balances on its network accounts on a monthly basis. Deposits held by central government entities in commercial banks are not monitored or consolidated by the Treasury. Taking these deposits into account, the cash consolidated each month by the Treasury represents between 50% and 70% of total liquid assets.\r"},{"$f":"IF(B219=2016,VLOOKUP(G219,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G219,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",21.2,21.2,"PI-21",{"$f":"VLOOKUP(H220,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},2,"M2","V",{"$f":"VLOOKUP(H220,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F220,Profile!A:B,2,FALSE)","v":"21.2  Cash forecasting and monitoring "},{"$f":"IF(D220=\"Current\",VLOOKUP(F220,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F220,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O220=\"D\",Profile!F276,\nIF(O220=\"D+\",Profile!F276,\nIF(O220=\"D*\",Profile!F276,\nIF(O220=\"C\",Profile!F277,\nIF(O220=\"C+\",Profile!F278,\nIF(O220=\"B+\",Profile!F279,\nIF(O220=\"B\",Profile!F278,\nIF(O220=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O220=\"A\",Profile!F280,\nIF(O220=\"B+\",Profile!F280,\nIF(O220=\"B\",Profile!F280,\nIF(O220=\"D+\",Profile!F281,\nIF(O220=\"D\",Profile!F281,\nIF(O220=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F220,'Input. 2016 fmk'!G216:X348,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F220,'Input. 2016 fmk'!G218:W348,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F220,'Input. 2016 fmk'!G218:X348,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B220,H11:H267,H220,C11:C267,C220,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B220,IF(C11:C267=C220,IF(I11:I267=I220,P11:P267)))))","v":1},1.5,2,{"$f":"IF(D220=\"Current\",VLOOKUP(G220,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G220,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The Treasury Department draws up a monthly cash flow plan and updates it each month on the basis of actual income and expenditure. \u000bHowever, the capacity of the cash management framework is limited, as is the usefulness of cash flow plans, due to inadequate forecasting capabilities and procedures for cash in advance, release of funds and direct intervention\u000b.\r"},{"$f":"IF(B220=2016,VLOOKUP(G220,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G220,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",21.3,21.3,"PI-21",{"$f":"VLOOKUP(H221,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},3,"M2","V",{"$f":"VLOOKUP(H221,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F221,Profile!A:B,2,FALSE)","v":"21.3  Information on commitment ceilings "},{"$f":"IF(D221=\"Current\",VLOOKUP(F221,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F221,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O221=\"D\",Profile!F276,\nIF(O221=\"D+\",Profile!F276,\nIF(O221=\"D*\",Profile!F276,\nIF(O221=\"C\",Profile!F277,\nIF(O221=\"C+\",Profile!F278,\nIF(O221=\"B+\",Profile!F279,\nIF(O221=\"B\",Profile!F278,\nIF(O221=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O221=\"A\",Profile!F280,\nIF(O221=\"B+\",Profile!F280,\nIF(O221=\"B\",Profile!F280,\nIF(O221=\"D+\",Profile!F281,\nIF(O221=\"D\",Profile!F281,\nIF(O221=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F221,'Input. 2016 fmk'!G217:X349,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F221,'Input. 2016 fmk'!G219:W349,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F221,'Input. 2016 fmk'!G219:X349,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B221,H11:H267,H221,C11:C267,C221,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B221,IF(C11:C267=C221,IF(I11:I267=I221,P11:P267)))))","v":1},1.5,2,{"$f":"IF(D221=\"Current\",VLOOKUP(G221,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G221,'Input. 2016 fmk'!B:U,9,FALSE))","v":"In practice, ministries do not have reliable information on commitment ceilings.\r"},{"$f":"IF(B221=2016,VLOOKUP(G221,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G221,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",21.4,21.4,"PI-21",{"$f":"VLOOKUP(H222,Profile!A:B,2,FALSE)","v":"PI-21  Predictability of in_year resource allocation "},4,"M2","V",{"$f":"VLOOKUP(H222,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F222,Profile!A:B,2,FALSE)","v":"21.4  Significance of in-year budget adjustments  "},{"$f":"IF(D222=\"Current\",VLOOKUP(F222,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F222,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O222=\"D\",Profile!F276,\nIF(O222=\"D+\",Profile!F276,\nIF(O222=\"D*\",Profile!F276,\nIF(O222=\"C\",Profile!F277,\nIF(O222=\"C+\",Profile!F278,\nIF(O222=\"B+\",Profile!F279,\nIF(O222=\"B\",Profile!F278,\nIF(O222=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O222=\"A\",Profile!F280,\nIF(O222=\"B+\",Profile!F280,\nIF(O222=\"B\",Profile!F280,\nIF(O222=\"D+\",Profile!F281,\nIF(O222=\"D\",Profile!F281,\nIF(O222=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F222,'Input. 2016 fmk'!G218:X350,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F222,'Input. 2016 fmk'!G220:W350,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F222,'Input. 2016 fmk'!G220:X350,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B222,H11:H267,H222,C11:C267,C222,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B222,IF(C11:C267=C222,IF(I11:I267=I222,P11:P267)))))","v":1},1.5,2,{"$f":"IF(D222=\"Current\",VLOOKUP(G222,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G222,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Credit transfers are frequent and transparent. \u000bCredits earmarked under the precautionary blocking procedure and direct intervention expenditure are \u000bnon-transparent\u000b reallocations of resources.\r"},{"$f":"IF(B222=2016,VLOOKUP(G222,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G222,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-22","PI_22","PI-22",{"$f":"VLOOKUP(H223,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},null,"M1","V",{"$f":"VLOOKUP(H223,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F223,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},{"$f":"IF(D223=\"Current\",VLOOKUP(F223,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F223,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O223=\"D\",Profile!F276,\nIF(O223=\"D+\",Profile!F276,\nIF(O223=\"D*\",Profile!F276,\nIF(O223=\"C\",Profile!F277,\nIF(O223=\"C+\",Profile!F278,\nIF(O223=\"B+\",Profile!F279,\nIF(O223=\"B\",Profile!F278,\nIF(O223=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O223=\"A\",Profile!F280,\nIF(O223=\"B+\",Profile!F280,\nIF(O223=\"B\",Profile!F280,\nIF(O223=\"D+\",Profile!F281,\nIF(O223=\"D\",Profile!F281,\nIF(O223=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F223,'Input. 2016 fmk'!G219:X351,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F223,'Input. 2016 fmk'!G221:W351,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F223,'Input. 2016 fmk'!G221:X351,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B223,H11:H267,H223,C11:C267,C223,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B223,IF(C11:C267=C223,IF(I11:I267=I223,P11:P267)))))","v":1},1,1,{"$f":"IF(D223=\"Current\",VLOOKUP(G223,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G223,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B223=2016,VLOOKUP(G223,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G223,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",22.1,22.1,"PI-22",{"$f":"VLOOKUP(H224,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},1,"M1","V",{"$f":"VLOOKUP(H224,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F224,Profile!A:B,2,FALSE)","v":"22.1  Stock of expenditure arrears "},{"$f":"IF(D224=\"Current\",VLOOKUP(F224,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F224,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O224=\"D\",Profile!F276,\nIF(O224=\"D+\",Profile!F276,\nIF(O224=\"D*\",Profile!F276,\nIF(O224=\"C\",Profile!F277,\nIF(O224=\"C+\",Profile!F278,\nIF(O224=\"B+\",Profile!F279,\nIF(O224=\"B\",Profile!F278,\nIF(O224=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O224=\"A\",Profile!F280,\nIF(O224=\"B+\",Profile!F280,\nIF(O224=\"B\",Profile!F280,\nIF(O224=\"D+\",Profile!F281,\nIF(O224=\"D\",Profile!F281,\nIF(O224=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F224,'Input. 2016 fmk'!G220:X352,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F224,'Input. 2016 fmk'!G222:W352,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F224,'Input. 2016 fmk'!G222:X352,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B224,H11:H267,H224,C11:C267,C224,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B224,IF(C11:C267=C224,IF(I11:I267=I224,P11:P267)))))","v":1},1,1,{"$f":"IF(D224=\"Current\",VLOOKUP(G224,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G224,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Payment arrears exist and their amounts are significant (over 6% of total annual expenditure). However, the data available does not allow us to determine the level at which they fall in relation to the thresholds defined for the indicator's rating.\r"},{"$f":"IF(B224=2016,VLOOKUP(G224,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G224,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",22.2,22.2,"PI-22",{"$f":"VLOOKUP(H225,Profile!A:B,2,FALSE)","v":"PI-22  Expenditure arrears "},2,"M1","V",{"$f":"VLOOKUP(H225,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F225,Profile!A:B,2,FALSE)","v":"22.2  Expenditure arrears monitoring "},{"$f":"IF(D225=\"Current\",VLOOKUP(F225,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F225,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O225=\"D\",Profile!F276,\nIF(O225=\"D+\",Profile!F276,\nIF(O225=\"D*\",Profile!F276,\nIF(O225=\"C\",Profile!F277,\nIF(O225=\"C+\",Profile!F278,\nIF(O225=\"B+\",Profile!F279,\nIF(O225=\"B\",Profile!F278,\nIF(O225=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O225=\"A\",Profile!F280,\nIF(O225=\"B+\",Profile!F280,\nIF(O225=\"B\",Profile!F280,\nIF(O225=\"D+\",Profile!F281,\nIF(O225=\"D\",Profile!F281,\nIF(O225=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F225,'Input. 2016 fmk'!G221:X353,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F225,'Input. 2016 fmk'!G223:W353,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F225,'Input. 2016 fmk'!G223:X353,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B225,H11:H267,H225,C11:C267,C225,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B225,IF(C11:C267=C225,IF(I11:I267=I225,P11:P267)))))","v":1},1,1,{"$f":"IF(D225=\"Current\",VLOOKUP(G225,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G225,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Minfi departments do not regularly produce, either during or at the end of the year, a \u000bcomplete statement of payment arrears.\r"},{"$f":"IF(B225=2016,VLOOKUP(G225,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G225,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-23","PI_23","PI-23",{"$f":"VLOOKUP(H226,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},null,"M1","V",{"$f":"VLOOKUP(H226,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F226,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},{"$f":"IF(D226=\"Current\",VLOOKUP(F226,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F226,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O226=\"D\",Profile!F276,\nIF(O226=\"D+\",Profile!F276,\nIF(O226=\"D*\",Profile!F276,\nIF(O226=\"C\",Profile!F277,\nIF(O226=\"C+\",Profile!F278,\nIF(O226=\"B+\",Profile!F279,\nIF(O226=\"B\",Profile!F278,\nIF(O226=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O226=\"A\",Profile!F280,\nIF(O226=\"B+\",Profile!F280,\nIF(O226=\"B\",Profile!F280,\nIF(O226=\"D+\",Profile!F281,\nIF(O226=\"D\",Profile!F281,\nIF(O226=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F226,'Input. 2016 fmk'!G222:X354,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F226,'Input. 2016 fmk'!G224:W354,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F226,'Input. 2016 fmk'!G224:X354,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B226,H11:H267,H226,C11:C267,C226,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B226,IF(C11:C267=C226,IF(I11:I267=I226,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D226=\"Current\",VLOOKUP(G226,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G226,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B226=2016,VLOOKUP(G226,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G226,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",23.1,23.1,"PI-23",{"$f":"VLOOKUP(H227,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},1,"M1","V",{"$f":"VLOOKUP(H227,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F227,Profile!A:B,2,FALSE)","v":"23.1  Integration of payroll and personnel records "},{"$f":"IF(D227=\"Current\",VLOOKUP(F227,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F227,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O227=\"D\",Profile!F276,\nIF(O227=\"D+\",Profile!F276,\nIF(O227=\"D*\",Profile!F276,\nIF(O227=\"C\",Profile!F277,\nIF(O227=\"C+\",Profile!F278,\nIF(O227=\"B+\",Profile!F279,\nIF(O227=\"B\",Profile!F278,\nIF(O227=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O227=\"A\",Profile!F280,\nIF(O227=\"B+\",Profile!F280,\nIF(O227=\"B\",Profile!F280,\nIF(O227=\"D+\",Profile!F281,\nIF(O227=\"D\",Profile!F281,\nIF(O227=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F227,'Input. 2016 fmk'!G223:X355,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F227,'Input. 2016 fmk'!G225:W355,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F227,'Input. 2016 fmk'!G225:X355,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B227,H11:H267,H227,C11:C267,C227,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B227,IF(C11:C267=C227,IF(I11:I267=I227,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D227=\"Current\",VLOOKUP(G227,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G227,'Input. 2016 fmk'!B:U,9,FALSE))","v":"SIGIPES personnel files and ANTILOPE payroll records are not integrated. Recruitment, promotion and advancement are not based on a duly-approved staffing table or job list, or checked against \u000bbudget allocations.\r"},{"$f":"IF(B227=2016,VLOOKUP(G227,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G227,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",23.2,23.2,"PI-23",{"$f":"VLOOKUP(H228,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},2,"M1","V",{"$f":"VLOOKUP(H228,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F228,Profile!A:B,2,FALSE)","v":"23.2  Management of payroll changes  "},{"$f":"IF(D228=\"Current\",VLOOKUP(F228,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F228,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O228=\"D\",Profile!F276,\nIF(O228=\"D+\",Profile!F276,\nIF(O228=\"D*\",Profile!F276,\nIF(O228=\"C\",Profile!F277,\nIF(O228=\"C+\",Profile!F278,\nIF(O228=\"B+\",Profile!F279,\nIF(O228=\"B\",Profile!F278,\nIF(O228=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O228=\"A\",Profile!F280,\nIF(O228=\"B+\",Profile!F280,\nIF(O228=\"B\",Profile!F280,\nIF(O228=\"D+\",Profile!F281,\nIF(O228=\"D\",Profile!F281,\nIF(O228=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F228,'Input. 2016 fmk'!G224:X356,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F228,'Input. 2016 fmk'!G226:W356,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F228,'Input. 2016 fmk'!G226:X356,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B228,H11:H267,H228,C11:C267,C228,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B228,IF(C11:C267=C228,IF(I11:I267=I228,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D228=\"Current\",VLOOKUP(G228,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G228,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The frequency with which changes to the personnel file and payroll are taken into account is not predefined. These modifications take place over relatively long periods (up to 4 years) and give rise to salary reminders, which in 2015 amounted to 10.81% of total \u000bpayroll.\r"},{"$f":"IF(B228=2016,VLOOKUP(G228,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G228,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",23.3,23.3,"PI-23",{"$f":"VLOOKUP(H229,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},3,"M1","V",{"$f":"VLOOKUP(H229,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F229,Profile!A:B,2,FALSE)","v":"23.3  Internal control of payroll  "},{"$f":"IF(D229=\"Current\",VLOOKUP(F229,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F229,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O229=\"D\",Profile!F276,\nIF(O229=\"D+\",Profile!F276,\nIF(O229=\"D*\",Profile!F276,\nIF(O229=\"C\",Profile!F277,\nIF(O229=\"C+\",Profile!F278,\nIF(O229=\"B+\",Profile!F279,\nIF(O229=\"B\",Profile!F278,\nIF(O229=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O229=\"A\",Profile!F280,\nIF(O229=\"B+\",Profile!F280,\nIF(O229=\"B\",Profile!F280,\nIF(O229=\"D+\",Profile!F281,\nIF(O229=\"D\",Profile!F281,\nIF(O229=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F229,'Input. 2016 fmk'!G225:X357,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F229,'Input. 2016 fmk'!G227:W357,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F229,'Input. 2016 fmk'!G227:X357,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B229,H11:H267,H229,C11:C267,C229,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B229,IF(C11:C267=C229,IF(I11:I267=I229,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D229=\"Current\",VLOOKUP(G229,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G229,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Numerous pay chain controls are in place, but the errors in liquidation and/or undue payment of wages reported by audit missions are indicative of their ineffectiveness. The current system does not ensure the integrity of \u000bpayroll data\r"},{"$f":"IF(B229=2016,VLOOKUP(G229,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G229,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",23.4,23.4,"PI-23",{"$f":"VLOOKUP(H230,Profile!A:B,2,FALSE)","v":"PI-23  Payroll controls "},4,"M1","V",{"$f":"VLOOKUP(H230,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F230,Profile!A:B,2,FALSE)","v":"23.4  Payroll audit "},{"$f":"IF(D230=\"Current\",VLOOKUP(F230,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F230,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O230=\"D\",Profile!F276,\nIF(O230=\"D+\",Profile!F276,\nIF(O230=\"D*\",Profile!F276,\nIF(O230=\"C\",Profile!F277,\nIF(O230=\"C+\",Profile!F278,\nIF(O230=\"B+\",Profile!F279,\nIF(O230=\"B\",Profile!F278,\nIF(O230=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O230=\"A\",Profile!F280,\nIF(O230=\"B+\",Profile!F280,\nIF(O230=\"B\",Profile!F280,\nIF(O230=\"D+\",Profile!F281,\nIF(O230=\"D\",Profile!F281,\nIF(O230=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F230,'Input. 2016 fmk'!G226:X358,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F230,'Input. 2016 fmk'!G228:W358,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F230,'Input. 2016 fmk'!G228:X358,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B230,H11:H267,H230,C11:C267,C230,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B230,IF(C11:C267=C230,IF(I11:I267=I230,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D230=\"Current\",VLOOKUP(G230,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G230,'Input. 2016 fmk'!B:U,9,FALSE))","v":"A general personnel census of all central public administration entities has not been organized in the last three years. However, in 2016, MINFI carried out audits of personnel management and pay processing structures in fifteen ministries. These audits covered the fiscal years \u000b2011 to 2015\r"},{"$f":"IF(B230=2016,VLOOKUP(G230,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G230,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-24","PI_24","PI-24",{"$f":"VLOOKUP(H231,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},null,"M2","V",{"$f":"VLOOKUP(H231,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F231,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},{"$f":"IF(D231=\"Current\",VLOOKUP(F231,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F231,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D+"},1.5,{"$f":"IF(O231=\"D\",Profile!F276,\nIF(O231=\"D+\",Profile!F276,\nIF(O231=\"D*\",Profile!F276,\nIF(O231=\"C\",Profile!F277,\nIF(O231=\"C+\",Profile!F278,\nIF(O231=\"B+\",Profile!F279,\nIF(O231=\"B\",Profile!F278,\nIF(O231=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O231=\"A\",Profile!F280,\nIF(O231=\"B+\",Profile!F280,\nIF(O231=\"B\",Profile!F280,\nIF(O231=\"D+\",Profile!F281,\nIF(O231=\"D\",Profile!F281,\nIF(O231=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F231,'Input. 2016 fmk'!G227:X359,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F231,'Input. 2016 fmk'!G229:W359,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F231,'Input. 2016 fmk'!G229:X359,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B231,H11:H267,H231,C11:C267,C231,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B231,IF(C11:C267=C231,IF(I11:I267=I231,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D231=\"Current\",VLOOKUP(G231,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G231,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B231=2016,VLOOKUP(G231,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G231,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",24.1,24.1,"PI-24",{"$f":"VLOOKUP(H232,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},1,"M2","V",{"$f":"VLOOKUP(H232,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F232,Profile!A:B,2,FALSE)","v":"24.1  Procurement monitoring "},{"$f":"IF(D232=\"Current\",VLOOKUP(F232,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F232,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O232=\"D\",Profile!F276,\nIF(O232=\"D+\",Profile!F276,\nIF(O232=\"D*\",Profile!F276,\nIF(O232=\"C\",Profile!F277,\nIF(O232=\"C+\",Profile!F278,\nIF(O232=\"B+\",Profile!F279,\nIF(O232=\"B\",Profile!F278,\nIF(O232=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O232=\"A\",Profile!F280,\nIF(O232=\"B+\",Profile!F280,\nIF(O232=\"B\",Profile!F280,\nIF(O232=\"D+\",Profile!F281,\nIF(O232=\"D\",Profile!F281,\nIF(O232=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F232,'Input. 2016 fmk'!G228:X360,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F232,'Input. 2016 fmk'!G230:W360,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F232,'Input. 2016 fmk'!G230:X360,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B232,H11:H267,H232,C11:C267,C232,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B232,IF(C11:C267=C232,IF(I11:I267=I232,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D232=\"Current\",VLOOKUP(G232,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G232,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Minmap does not have a public procurement database. \u000bARMP currently manages statistical data for the purposes of periodic evaluation of procurement methods, but does \u000bnot have all the useful, up-to-date \u000bdata required to evaluate the programming and monitoring of contracts. It has launched a data bank project, which is currently being finalized. The database is \u000bnot yet operational.\r"},{"$f":"IF(B232=2016,VLOOKUP(G232,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G232,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",24.2,24.2,"PI-24",{"$f":"VLOOKUP(H233,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},2,"M2","V",{"$f":"VLOOKUP(H233,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F233,Profile!A:B,2,FALSE)","v":"24.2  Procurement methods "},{"$f":"IF(D233=\"Current\",VLOOKUP(F233,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F233,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O233=\"D\",Profile!F276,\nIF(O233=\"D+\",Profile!F276,\nIF(O233=\"D*\",Profile!F276,\nIF(O233=\"C\",Profile!F277,\nIF(O233=\"C+\",Profile!F278,\nIF(O233=\"B+\",Profile!F279,\nIF(O233=\"B\",Profile!F278,\nIF(O233=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O233=\"A\",Profile!F280,\nIF(O233=\"B+\",Profile!F280,\nIF(O233=\"B\",Profile!F280,\nIF(O233=\"D+\",Profile!F281,\nIF(O233=\"D\",Profile!F281,\nIF(O233=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F233,'Input. 2016 fmk'!G229:X361,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F233,'Input. 2016 fmk'!G231:W361,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F233,'Input. 2016 fmk'!G231:X361,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B233,H11:H267,H233,C11:C267,C233,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B233,IF(C11:C267=C233,IF(I11:I267=I233,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D233=\"Current\",VLOOKUP(G233,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G233,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Contracts awarded on a competitive basis represent 77.9% of the \u000btotal value of contracts.\r"},{"$f":"IF(B233=2016,VLOOKUP(G233,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G233,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",24.3,24.3,"PI-24",{"$f":"VLOOKUP(H234,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},3,"M2","V",{"$f":"VLOOKUP(H234,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F234,Profile!A:B,2,FALSE)","v":"24.3  Public access to procurement information "},{"$f":"IF(D234=\"Current\",VLOOKUP(F234,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F234,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O234=\"D\",Profile!F276,\nIF(O234=\"D+\",Profile!F276,\nIF(O234=\"D*\",Profile!F276,\nIF(O234=\"C\",Profile!F277,\nIF(O234=\"C+\",Profile!F278,\nIF(O234=\"B+\",Profile!F279,\nIF(O234=\"B\",Profile!F278,\nIF(O234=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O234=\"A\",Profile!F280,\nIF(O234=\"B+\",Profile!F280,\nIF(O234=\"B\",Profile!F280,\nIF(O234=\"D+\",Profile!F281,\nIF(O234=\"D\",Profile!F281,\nIF(O234=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F234,'Input. 2016 fmk'!G230:X362,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F234,'Input. 2016 fmk'!G232:W362,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F234,'Input. 2016 fmk'!G232:X362,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B234,H11:H267,H234,C11:C267,C234,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B234,IF(C11:C267=C234,IF(I11:I267=I234,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D234=\"Current\",VLOOKUP(G234,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G234,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The public has access to three of the six items of \u000binformation required.\r"},{"$f":"IF(B234=2016,VLOOKUP(G234,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G234,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",24.4,24.4,"PI-24",{"$f":"VLOOKUP(H235,Profile!A:B,2,FALSE)","v":"PI-24  Procurement management  "},4,"M2","V",{"$f":"VLOOKUP(H235,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F235,Profile!A:B,2,FALSE)","v":"24.4  Procurement complaints management "},{"$f":"IF(D235=\"Current\",VLOOKUP(F235,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F235,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O235=\"D\",Profile!F276,\nIF(O235=\"D+\",Profile!F276,\nIF(O235=\"D*\",Profile!F276,\nIF(O235=\"C\",Profile!F277,\nIF(O235=\"C+\",Profile!F278,\nIF(O235=\"B+\",Profile!F279,\nIF(O235=\"B\",Profile!F278,\nIF(O235=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O235=\"A\",Profile!F280,\nIF(O235=\"B+\",Profile!F280,\nIF(O235=\"B\",Profile!F280,\nIF(O235=\"D+\",Profile!F281,\nIF(O235=\"D\",Profile!F281,\nIF(O235=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F235,'Input. 2016 fmk'!G231:X363,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F235,'Input. 2016 fmk'!G233:W363,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F235,'Input. 2016 fmk'!G233:X363,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B235,H11:H267,H235,C11:C267,C235,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B235,IF(C11:C267=C235,IF(I11:I267=I235,P11:P267)))))","v":1},1.5,1.75,{"$f":"IF(D235=\"Current\",VLOOKUP(G235,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G235,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The absence of an independent body to examine administrative appeals and complaints means that the current system does not meet any of the \u000brequired criteria.\r"},{"$f":"IF(B235=2016,VLOOKUP(G235,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G235,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-25","PI_25","PI-25",{"$f":"VLOOKUP(H236,Profile!A:B,2,FALSE)","v":"PI-25  Internal controls on nonsalary expenditure "},null,"M2","V",{"$f":"VLOOKUP(H236,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F236,Profile!A:B,2,FALSE)","v":"PI-25  Internal controls on nonsalary expenditure "},{"$f":"IF(D236=\"Current\",VLOOKUP(F236,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F236,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C+"},2.5,{"$f":"IF(O236=\"D\",Profile!F276,\nIF(O236=\"D+\",Profile!F276,\nIF(O236=\"D*\",Profile!F276,\nIF(O236=\"C\",Profile!F277,\nIF(O236=\"C+\",Profile!F278,\nIF(O236=\"B+\",Profile!F279,\nIF(O236=\"B\",Profile!F278,\nIF(O236=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O236=\"A\",Profile!F280,\nIF(O236=\"B+\",Profile!F280,\nIF(O236=\"B\",Profile!F280,\nIF(O236=\"D+\",Profile!F281,\nIF(O236=\"D\",Profile!F281,\nIF(O236=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F236,'Input. 2016 fmk'!G232:X364,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F236,'Input. 2016 fmk'!G234:W364,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F236,'Input. 2016 fmk'!G234:X364,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B236,H11:H267,H236,C11:C267,C236,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B236,IF(C11:C267=C236,IF(I11:I267=I236,P11:P267)))))","v":1},1.5,2.3333333333333335,{"$f":"IF(D236=\"Current\",VLOOKUP(G236,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G236,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B236=2016,VLOOKUP(G236,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G236,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",25.1,25.1,"PI-25",{"$f":"VLOOKUP(H237,Profile!A:B,2,FALSE)","v":"PI-25  Internal controls on nonsalary expenditure "},1,"M2","V",{"$f":"VLOOKUP(H237,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F237,Profile!A:B,2,FALSE)","v":"25.1  Segregation of duties "},{"$f":"IF(D237=\"Current\",VLOOKUP(F237,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F237,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O237=\"D\",Profile!F276,\nIF(O237=\"D+\",Profile!F276,\nIF(O237=\"D*\",Profile!F276,\nIF(O237=\"C\",Profile!F277,\nIF(O237=\"C+\",Profile!F278,\nIF(O237=\"B+\",Profile!F279,\nIF(O237=\"B\",Profile!F278,\nIF(O237=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O237=\"A\",Profile!F280,\nIF(O237=\"B+\",Profile!F280,\nIF(O237=\"B\",Profile!F280,\nIF(O237=\"D+\",Profile!F281,\nIF(O237=\"D\",Profile!F281,\nIF(O237=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F237,'Input. 2016 fmk'!G233:X365,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F237,'Input. 2016 fmk'!G235:W365,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F237,'Input. 2016 fmk'!G235:X365,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B237,H11:H267,H237,C11:C267,C237,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B237,IF(C11:C267=C237,IF(I11:I267=I237,P11:P267)))))","v":1},1.5,2.3333333333333335,{"$f":"IF(D237=\"Current\",VLOOKUP(G237,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G237,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The separation of tasks relating to the execution of the main expenditure operations of the State and EPAs is well ensured, and the responsibilities of the main players (authorizing officers, accountants, financial controllers and ministry inspectorates) clearly defined by the legal framework for public finance and the texts governing the organization and operation of ministries and \u000bconstitutional institutions.\r"},{"$f":"IF(B237=2016,VLOOKUP(G237,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G237,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",25.2,25.2,"PI-25",{"$f":"VLOOKUP(H238,Profile!A:B,2,FALSE)","v":"PI-25  Internal controls on nonsalary expenditure "},2,"M2","V",{"$f":"VLOOKUP(H238,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F238,Profile!A:B,2,FALSE)","v":"25.2  Effectiveness of expenditure commitment controls "},{"$f":"IF(D238=\"Current\",VLOOKUP(F238,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F238,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O238=\"D\",Profile!F276,\nIF(O238=\"D+\",Profile!F276,\nIF(O238=\"D*\",Profile!F276,\nIF(O238=\"C\",Profile!F277,\nIF(O238=\"C+\",Profile!F278,\nIF(O238=\"B+\",Profile!F279,\nIF(O238=\"B\",Profile!F278,\nIF(O238=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O238=\"A\",Profile!F280,\nIF(O238=\"B+\",Profile!F280,\nIF(O238=\"B\",Profile!F280,\nIF(O238=\"D+\",Profile!F281,\nIF(O238=\"D\",Profile!F281,\nIF(O238=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F238,'Input. 2016 fmk'!G234:X366,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F238,'Input. 2016 fmk'!G236:W366,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F238,'Input. 2016 fmk'!G236:X366,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B238,H11:H267,H238,C11:C267,C238,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B238,IF(C11:C267=C238,IF(I11:I267=I238,P11:P267)))))","v":1},1.5,2.3333333333333335,{"$f":"IF(D238=\"Current\",VLOOKUP(G238,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G238,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Control of non-salary expenditure commitments is based on budget allocations. A mechanism for controlling commitments against cash flow projections is not in place. The commitment control system does not cover all expenses\u000b, and is not fully effective.\r"},{"$f":"IF(B238=2016,VLOOKUP(G238,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G238,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",25.3,25.3,"PI-25",{"$f":"VLOOKUP(H239,Profile!A:B,2,FALSE)","v":"PI-25  Internal controls on nonsalary expenditure "},3,"M2","V",{"$f":"VLOOKUP(H239,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F239,Profile!A:B,2,FALSE)","v":"25.3  Compliance with payment controls "},{"$f":"IF(D239=\"Current\",VLOOKUP(F239,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F239,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O239=\"D\",Profile!F276,\nIF(O239=\"D+\",Profile!F276,\nIF(O239=\"D*\",Profile!F276,\nIF(O239=\"C\",Profile!F277,\nIF(O239=\"C+\",Profile!F278,\nIF(O239=\"B+\",Profile!F279,\nIF(O239=\"B\",Profile!F278,\nIF(O239=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O239=\"A\",Profile!F280,\nIF(O239=\"B+\",Profile!F280,\nIF(O239=\"B\",Profile!F280,\nIF(O239=\"D+\",Profile!F281,\nIF(O239=\"D\",Profile!F281,\nIF(O239=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F239,'Input. 2016 fmk'!G235:X367,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F239,'Input. 2016 fmk'!G237:W367,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F239,'Input. 2016 fmk'!G237:X367,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B239,H11:H267,H239,C11:C267,C239,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.3333333333333335},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B239,IF(C11:C267=C239,IF(I11:I267=I239,P11:P267)))))","v":1},1.5,2.3333333333333335,{"$f":"IF(D239=\"Current\",VLOOKUP(G239,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G239,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Derogatory procedures for releasing funds and cash advances are provided for in current legislation, but non-salary expenses incurred under these procedures do not comply with all the established rules. Information on expenses paid under these procedures is not available. The SNH's intervention mechanism is not provided for in the texts in force, and the expenses paid by the SNH are not provided for in the State budget, but integrated into \u000bPROBMIS after the event \u000bas a regularization.\r"},{"$f":"IF(B239=2016,VLOOKUP(G239,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G239,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-26","PI_26","PI-26",{"$f":"VLOOKUP(H240,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},null,"M1","V",{"$f":"VLOOKUP(H240,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F240,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},{"$f":"IF(D240=\"Current\",VLOOKUP(F240,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F240,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O240=\"D\",Profile!F276,\nIF(O240=\"D+\",Profile!F276,\nIF(O240=\"D*\",Profile!F276,\nIF(O240=\"C\",Profile!F277,\nIF(O240=\"C+\",Profile!F278,\nIF(O240=\"B+\",Profile!F279,\nIF(O240=\"B\",Profile!F278,\nIF(O240=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O240=\"A\",Profile!F280,\nIF(O240=\"B+\",Profile!F280,\nIF(O240=\"B\",Profile!F280,\nIF(O240=\"D+\",Profile!F281,\nIF(O240=\"D\",Profile!F281,\nIF(O240=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F240,'Input. 2016 fmk'!G236:X368,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F240,'Input. 2016 fmk'!G238:W368,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F240,'Input. 2016 fmk'!G238:X368,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B240,H11:H267,H240,C11:C267,C240,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B240,IF(C11:C267=C240,IF(I11:I267=I240,P11:P267)))))","v":1},1,1,{"$f":"IF(D240=\"Current\",VLOOKUP(G240,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G240,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B240=2016,VLOOKUP(G240,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G240,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",26.1,26.1,"PI-26",{"$f":"VLOOKUP(H241,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},1,"M1","V",{"$f":"VLOOKUP(H241,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F241,Profile!A:B,2,FALSE)","v":"26.1  Coverage of internal audit "},{"$f":"IF(D241=\"Current\",VLOOKUP(F241,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F241,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O241=\"D\",Profile!F276,\nIF(O241=\"D+\",Profile!F276,\nIF(O241=\"D*\",Profile!F276,\nIF(O241=\"C\",Profile!F277,\nIF(O241=\"C+\",Profile!F278,\nIF(O241=\"B+\",Profile!F279,\nIF(O241=\"B\",Profile!F278,\nIF(O241=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O241=\"A\",Profile!F280,\nIF(O241=\"B+\",Profile!F280,\nIF(O241=\"B\",Profile!F280,\nIF(O241=\"D+\",Profile!F281,\nIF(O241=\"D\",Profile!F281,\nIF(O241=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F241,'Input. 2016 fmk'!G237:X369,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F241,'Input. 2016 fmk'!G239:W369,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F241,'Input. 2016 fmk'!G239:X369,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B241,H11:H267,H241,C11:C267,C241,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B241,IF(C11:C267=C241,IF(I11:I267=I241,P11:P267)))))","v":1},1,1,{"$f":"IF(D241=\"Current\",VLOOKUP(G241,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G241,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Institutions with internal audit prerogatives focus their activities on controls, including a priori controls. They carry out very few \u000baudits of organizations and systems.\r"},{"$f":"IF(B241=2016,VLOOKUP(G241,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G241,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",26.2,26.2,"PI-26",{"$f":"VLOOKUP(H242,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},2,"M1","V",{"$f":"VLOOKUP(H242,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F242,Profile!A:B,2,FALSE)","v":"26.2  Nature of audits and standards applied "},{"$f":"IF(D242=\"Current\",VLOOKUP(F242,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F242,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O242=\"D\",Profile!F276,\nIF(O242=\"D+\",Profile!F276,\nIF(O242=\"D*\",Profile!F276,\nIF(O242=\"C\",Profile!F277,\nIF(O242=\"C+\",Profile!F278,\nIF(O242=\"B+\",Profile!F279,\nIF(O242=\"B\",Profile!F278,\nIF(O242=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O242=\"A\",Profile!F280,\nIF(O242=\"B+\",Profile!F280,\nIF(O242=\"B\",Profile!F280,\nIF(O242=\"D+\",Profile!F281,\nIF(O242=\"D\",Profile!F281,\nIF(O242=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F242,'Input. 2016 fmk'!G238:X370,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F242,'Input. 2016 fmk'!G240:W370,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F242,'Input. 2016 fmk'!G240:X370,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B242,H11:H267,H242,C11:C267,C242,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B242,IF(C11:C267=C242,IF(I11:I267=I242,P11:P267)))))","v":1},1,1,{"$f":"IF(D242=\"Current\",VLOOKUP(G242,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G242,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The absence of data does not allow us to \u000brate this component.\r"},{"$f":"IF(B242=2016,VLOOKUP(G242,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G242,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",26.3,26.3,"PI-26",{"$f":"VLOOKUP(H243,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},3,"M1","V",{"$f":"VLOOKUP(H243,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F243,Profile!A:B,2,FALSE)","v":"26.3  Implementation of internal audits and reporting "},{"$f":"IF(D243=\"Current\",VLOOKUP(F243,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F243,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O243=\"D\",Profile!F276,\nIF(O243=\"D+\",Profile!F276,\nIF(O243=\"D*\",Profile!F276,\nIF(O243=\"C\",Profile!F277,\nIF(O243=\"C+\",Profile!F278,\nIF(O243=\"B+\",Profile!F279,\nIF(O243=\"B\",Profile!F278,\nIF(O243=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O243=\"A\",Profile!F280,\nIF(O243=\"B+\",Profile!F280,\nIF(O243=\"B\",Profile!F280,\nIF(O243=\"D+\",Profile!F281,\nIF(O243=\"D\",Profile!F281,\nIF(O243=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F243,'Input. 2016 fmk'!G239:X371,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F243,'Input. 2016 fmk'!G241:W371,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F243,'Input. 2016 fmk'!G241:X371,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B243,H11:H267,H243,C11:C267,C243,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B243,IF(C11:C267=C243,IF(I11:I267=I243,P11:P267)))))","v":1},1,1,{"$f":"IF(D243=\"Current\",VLOOKUP(G243,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G243,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The absence of data does not allow us to \u000brate this component.\r"},{"$f":"IF(B243=2016,VLOOKUP(G243,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G243,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",26.4,26.4,"PI-26",{"$f":"VLOOKUP(H244,Profile!A:B,2,FALSE)","v":"PI-26  Internal audit "},4,"M1","V",{"$f":"VLOOKUP(H244,Profile!A:D,4,FALSE)","v":"V-Predictability and control in budget execution "},{"$f":"VLOOKUP(F244,Profile!A:B,2,FALSE)","v":"26.4  Response to internal audits "},{"$f":"IF(D244=\"Current\",VLOOKUP(F244,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F244,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D*"},1,{"$f":"IF(O244=\"D\",Profile!F276,\nIF(O244=\"D+\",Profile!F276,\nIF(O244=\"D*\",Profile!F276,\nIF(O244=\"C\",Profile!F277,\nIF(O244=\"C+\",Profile!F278,\nIF(O244=\"B+\",Profile!F279,\nIF(O244=\"B\",Profile!F278,\nIF(O244=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O244=\"A\",Profile!F280,\nIF(O244=\"B+\",Profile!F280,\nIF(O244=\"B\",Profile!F280,\nIF(O244=\"D+\",Profile!F281,\nIF(O244=\"D\",Profile!F281,\nIF(O244=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F244,'Input. 2016 fmk'!G240:X372,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F244,'Input. 2016 fmk'!G242:W372,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F244,'Input. 2016 fmk'!G242:X372,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B244,H11:H267,H244,C11:C267,C244,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B244,IF(C11:C267=C244,IF(I11:I267=I244,P11:P267)))))","v":1},1,1,{"$f":"IF(D244=\"Current\",VLOOKUP(G244,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G244,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Ditto\r"},{"$f":"IF(B244=2016,VLOOKUP(G244,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G244,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-27","PI_27","PI-27",{"$f":"VLOOKUP(H245,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},null,"M2","VI",{"$f":"VLOOKUP(H245,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F245,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},{"$f":"IF(D245=\"Current\",VLOOKUP(F245,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F245,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C+"},2.5,{"$f":"IF(O245=\"D\",Profile!F276,\nIF(O245=\"D+\",Profile!F276,\nIF(O245=\"D*\",Profile!F276,\nIF(O245=\"C\",Profile!F277,\nIF(O245=\"C+\",Profile!F278,\nIF(O245=\"B+\",Profile!F279,\nIF(O245=\"B\",Profile!F278,\nIF(O245=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O245=\"A\",Profile!F280,\nIF(O245=\"B+\",Profile!F280,\nIF(O245=\"B\",Profile!F280,\nIF(O245=\"D+\",Profile!F281,\nIF(O245=\"D\",Profile!F281,\nIF(O245=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F245,'Input. 2016 fmk'!G241:X373,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F245,'Input. 2016 fmk'!G243:W373,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F245,'Input. 2016 fmk'!G243:X373,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B245,H11:H267,H245,C11:C267,C245,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B245,IF(C11:C267=C245,IF(I11:I267=I245,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D245=\"Current\",VLOOKUP(G245,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G245,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B245=2016,VLOOKUP(G245,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G245,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",27.1,27.1,"PI-27",{"$f":"VLOOKUP(H246,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},1,"M2","VI",{"$f":"VLOOKUP(H246,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F246,Profile!A:B,2,FALSE)","v":"27.1  Bank account reconciliation "},{"$f":"IF(D246=\"Current\",VLOOKUP(F246,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F246,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O246=\"D\",Profile!F276,\nIF(O246=\"D+\",Profile!F276,\nIF(O246=\"D*\",Profile!F276,\nIF(O246=\"C\",Profile!F277,\nIF(O246=\"C+\",Profile!F278,\nIF(O246=\"B+\",Profile!F279,\nIF(O246=\"B\",Profile!F278,\nIF(O246=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O246=\"A\",Profile!F280,\nIF(O246=\"B+\",Profile!F280,\nIF(O246=\"B\",Profile!F280,\nIF(O246=\"D+\",Profile!F281,\nIF(O246=\"D\",Profile!F281,\nIF(O246=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F246,'Input. 2016 fmk'!G242:X374,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F246,'Input. 2016 fmk'!G244:W374,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F246,'Input. 2016 fmk'!G244:X374,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B246,H11:H267,H246,C11:C267,C246,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B246,IF(C11:C267=C246,IF(I11:I267=I246,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D246=\"Current\",VLOOKUP(G246,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G246,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Treasury network accounts are reconciled with the Central Bank and commercial banks on a monthly basis, before the 20th of the month following the period in question.\u000b There are some central government extra-budgetary accounts with commercial banks. These accounts and those of \u000bexternally \u000bfinanced projects \u000bare not monitored by the Treasury and are not reconciled.\r"},{"$f":"IF(B246=2016,VLOOKUP(G246,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G246,#REF!,13,FALSE))","v":"No"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",27.2,27.2,"PI-27",{"$f":"VLOOKUP(H247,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},2,"M2","VI",{"$f":"VLOOKUP(H247,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F247,Profile!A:B,2,FALSE)","v":"27.2  Suspense accounts "},{"$f":"IF(D247=\"Current\",VLOOKUP(F247,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F247,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O247=\"D\",Profile!F276,\nIF(O247=\"D+\",Profile!F276,\nIF(O247=\"D*\",Profile!F276,\nIF(O247=\"C\",Profile!F277,\nIF(O247=\"C+\",Profile!F278,\nIF(O247=\"B+\",Profile!F279,\nIF(O247=\"B\",Profile!F278,\nIF(O247=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O247=\"A\",Profile!F280,\nIF(O247=\"B+\",Profile!F280,\nIF(O247=\"B\",Profile!F280,\nIF(O247=\"D+\",Profile!F281,\nIF(O247=\"D\",Profile!F281,\nIF(O247=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F247,'Input. 2016 fmk'!G243:X375,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F247,'Input. 2016 fmk'!G245:W375,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F247,'Input. 2016 fmk'!G245:X375,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B247,H11:H267,H247,C11:C267,C247,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B247,IF(C11:C267=C247,IF(I11:I267=I247,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D247=\"Current\",VLOOKUP(G247,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G247,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Suspense account reconciliations are carried out each month, when the trial balance is validated. \u000bAt the end of the financial year and during the supplementary period, the \u000bsuspense \u000baccounts \u000bare cleared, except for the following expenses\r"},{"$f":"IF(B247=2016,VLOOKUP(G247,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G247,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",27.3,27.3,"PI-27",{"$f":"VLOOKUP(H248,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},3,"M2","VI",{"$f":"VLOOKUP(H248,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F248,Profile!A:B,2,FALSE)","v":"27.3  Advance accounts "},{"$f":"IF(D248=\"Current\",VLOOKUP(F248,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F248,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O248=\"D\",Profile!F276,\nIF(O248=\"D+\",Profile!F276,\nIF(O248=\"D*\",Profile!F276,\nIF(O248=\"C\",Profile!F277,\nIF(O248=\"C+\",Profile!F278,\nIF(O248=\"B+\",Profile!F279,\nIF(O248=\"B\",Profile!F278,\nIF(O248=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O248=\"A\",Profile!F280,\nIF(O248=\"B+\",Profile!F280,\nIF(O248=\"B\",Profile!F280,\nIF(O248=\"D+\",Profile!F281,\nIF(O248=\"D\",Profile!F281,\nIF(O248=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F248,'Input. 2016 fmk'!G244:X376,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F248,'Input. 2016 fmk'!G246:W376,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F248,'Input. 2016 fmk'!G246:X376,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B248,H11:H267,H248,C11:C267,C248,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B248,IF(C11:C267=C248,IF(I11:I267=I248,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D248=\"Current\",VLOOKUP(G248,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G248,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Treasury departments have no procedures for monitoring and settling advances to suppliers in connection with public procurement contracts. \u000bAdvance and cash advance funds are not reconciled or \u000bcleared at year-end.\r"},{"$f":"IF(B248=2016,VLOOKUP(G248,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G248,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",27.4,27.4,"PI-27",{"$f":"VLOOKUP(H249,Profile!A:B,2,FALSE)","v":"PI-27  Financial data integrity "},4,"M2","VI",{"$f":"VLOOKUP(H249,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F249,Profile!A:B,2,FALSE)","v":"27.4  Financial data integrity processes "},{"$f":"IF(D249=\"Current\",VLOOKUP(F249,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F249,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O249=\"D\",Profile!F276,\nIF(O249=\"D+\",Profile!F276,\nIF(O249=\"D*\",Profile!F276,\nIF(O249=\"C\",Profile!F277,\nIF(O249=\"C+\",Profile!F278,\nIF(O249=\"B+\",Profile!F279,\nIF(O249=\"B\",Profile!F278,\nIF(O249=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O249=\"A\",Profile!F280,\nIF(O249=\"B+\",Profile!F280,\nIF(O249=\"B\",Profile!F280,\nIF(O249=\"D+\",Profile!F281,\nIF(O249=\"D\",Profile!F281,\nIF(O249=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F249,'Input. 2016 fmk'!G245:X377,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F249,'Input. 2016 fmk'!G247:W377,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F249,'Input. 2016 fmk'!G247:X377,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B249,H11:H267,H249,C11:C267,C249,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B249,IF(C11:C267=C249,IF(I11:I267=I249,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D249=\"Current\",VLOOKUP(G249,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G249,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Systems for securing and tracking access to accounting information systems are in place and operating effectively. There is no \u000bfinancial information \u000baudit body.\r"},{"$f":"IF(B249=2016,VLOOKUP(G249,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G249,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Indic","PI-28","PI_28","PI-28",{"$f":"VLOOKUP(H250,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},null,"M1","VI",{"$f":"VLOOKUP(H250,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F250,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},{"$f":"IF(D250=\"Current\",VLOOKUP(F250,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F250,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O250=\"D\",Profile!F276,\nIF(O250=\"D+\",Profile!F276,\nIF(O250=\"D*\",Profile!F276,\nIF(O250=\"C\",Profile!F277,\nIF(O250=\"C+\",Profile!F278,\nIF(O250=\"B+\",Profile!F279,\nIF(O250=\"B\",Profile!F278,\nIF(O250=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O250=\"A\",Profile!F280,\nIF(O250=\"B+\",Profile!F280,\nIF(O250=\"B\",Profile!F280,\nIF(O250=\"D+\",Profile!F281,\nIF(O250=\"D\",Profile!F281,\nIF(O250=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F250,'Input. 2016 fmk'!G246:X378,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F250,'Input. 2016 fmk'!G248:W378,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F250,'Input. 2016 fmk'!G248:X378,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B250,H11:H267,H250,C11:C267,C250,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B250,IF(C11:C267=C250,IF(I11:I267=I250,P11:P267)))))","v":1},1,1,{"$f":"IF(D250=\"Current\",VLOOKUP(G250,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G250,'Input. 2016 fmk'!B:U,9,FALSE))","v":{"$error":"#N/A"}},{"$f":"IF(B250=2016,VLOOKUP(G250,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G250,#REF!,13,FALSE))","v":{"$error":"#N/A"}}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",28.1,28.1,"PI-28",{"$f":"VLOOKUP(H251,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},1,"M1","VI",{"$f":"VLOOKUP(H251,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F251,Profile!A:B,2,FALSE)","v":"28.1  Coverage and comparability of reports "},{"$f":"IF(D251=\"Current\",VLOOKUP(F251,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F251,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O251=\"D\",Profile!F276,\nIF(O251=\"D+\",Profile!F276,\nIF(O251=\"D*\",Profile!F276,\nIF(O251=\"C\",Profile!F277,\nIF(O251=\"C+\",Profile!F278,\nIF(O251=\"B+\",Profile!F279,\nIF(O251=\"B\",Profile!F278,\nIF(O251=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O251=\"A\",Profile!F280,\nIF(O251=\"B+\",Profile!F280,\nIF(O251=\"B\",Profile!F280,\nIF(O251=\"D+\",Profile!F281,\nIF(O251=\"D\",Profile!F281,\nIF(O251=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F251,'Input. 2016 fmk'!G247:X379,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F251,'Input. 2016 fmk'!G249:W379,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F251,'Input. 2016 fmk'!G249:X379,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B251,H11:H267,H251,C11:C267,C251,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B251,IF(C11:C267=C251,IF(I11:I267=I251,P11:P267)))))","v":1},1,1,{"$f":"IF(D251=\"Current\",VLOOKUP(G251,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G251,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The budget reports produced during the year by the DGB present budget execution according to economic, geographical and administrative classifications, in the same format as the State budget, but \u000bonly cover \u000bexpenditure operations.\r"},{"$f":"IF(B251=2016,VLOOKUP(G251,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G251,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",28.2,28.2,"PI-28",{"$f":"VLOOKUP(H252,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},2,"M1","VI",{"$f":"VLOOKUP(H252,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F252,Profile!A:B,2,FALSE)","v":"28.2  Timing of in-year budget reports "},{"$f":"IF(D252=\"Current\",VLOOKUP(F252,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F252,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O252=\"D\",Profile!F276,\nIF(O252=\"D+\",Profile!F276,\nIF(O252=\"D*\",Profile!F276,\nIF(O252=\"C\",Profile!F277,\nIF(O252=\"C+\",Profile!F278,\nIF(O252=\"B+\",Profile!F279,\nIF(O252=\"B\",Profile!F278,\nIF(O252=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O252=\"A\",Profile!F280,\nIF(O252=\"B+\",Profile!F280,\nIF(O252=\"B\",Profile!F280,\nIF(O252=\"D+\",Profile!F281,\nIF(O252=\"D\",Profile!F281,\nIF(O252=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F252,'Input. 2016 fmk'!G248:X380,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F252,'Input. 2016 fmk'!G250:W380,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F252,'Input. 2016 fmk'!G250:X380,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B252,H11:H267,H252,C11:C267,C252,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B252,IF(C11:C267=C252,IF(I11:I267=I252,P11:P267)))))","v":1},1,1,{"$f":"IF(D252=\"Current\",VLOOKUP(G252,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G252,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Budget execution reports should be produced every six months, but this \u000bfrequency is not respected.\r"},{"$f":"IF(B252=2016,VLOOKUP(G252,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G252,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",28.3,28.3,"PI-28",{"$f":"VLOOKUP(H253,Profile!A:B,2,FALSE)","v":"PI-28  In_year budget reports "},3,"M1","VI",{"$f":"VLOOKUP(H253,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F253,Profile!A:B,2,FALSE)","v":"28.3  Accuracy of in-year budget reports "},{"$f":"IF(D253=\"Current\",VLOOKUP(F253,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F253,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O253=\"D\",Profile!F276,\nIF(O253=\"D+\",Profile!F276,\nIF(O253=\"D*\",Profile!F276,\nIF(O253=\"C\",Profile!F277,\nIF(O253=\"C+\",Profile!F278,\nIF(O253=\"B+\",Profile!F279,\nIF(O253=\"B\",Profile!F278,\nIF(O253=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O253=\"A\",Profile!F280,\nIF(O253=\"B+\",Profile!F280,\nIF(O253=\"B\",Profile!F280,\nIF(O253=\"D+\",Profile!F281,\nIF(O253=\"D\",Profile!F281,\nIF(O253=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F253,'Input. 2016 fmk'!G249:X381,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F253,'Input. 2016 fmk'!G251:W381,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F253,'Input. 2016 fmk'!G251:X381,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B253,H11:H267,H253,C11:C267,C253,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B253,IF(C11:C267=C253,IF(I11:I267=I253,P11:P267)))))","v":1},1,1,{"$f":"IF(D253=\"Current\",VLOOKUP(G253,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G253,'Input. 2016 fmk'!B:U,9,FALSE))","v":"There are significant concerns about data accuracy. The budget reports produced present expenditure execution at all stages of the administrative phase (commitment, liquidation and authorization), but not \u000bpayment data.\r"},{"$f":"IF(B253=2016,VLOOKUP(G253,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G253,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",29.1,29.1,"PI-29",{"$f":"VLOOKUP(H255,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},1,"M1","VI",{"$f":"VLOOKUP(H255,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F255,Profile!A:B,2,FALSE)","v":"29.1  Completeness of annual financial reports "},{"$f":"IF(D255=\"Current\",VLOOKUP(F255,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F255,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O255=\"D\",Profile!F276,\nIF(O255=\"D+\",Profile!F276,\nIF(O255=\"D*\",Profile!F276,\nIF(O255=\"C\",Profile!F277,\nIF(O255=\"C+\",Profile!F278,\nIF(O255=\"B+\",Profile!F279,\nIF(O255=\"B\",Profile!F278,\nIF(O255=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O255=\"A\",Profile!F280,\nIF(O255=\"B+\",Profile!F280,\nIF(O255=\"B\",Profile!F280,\nIF(O255=\"D+\",Profile!F281,\nIF(O255=\"D\",Profile!F281,\nIF(O255=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F255,'Input. 2016 fmk'!G251:X383,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F255,'Input. 2016 fmk'!G253:W383,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F255,'Input. 2016 fmk'!G253:X383,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B255,H11:H267,H255,C11:C267,C255,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B255,IF(C11:C267=C255,IF(I11:I267=I255,P11:P267)))))","v":2},2,2,{"$f":"IF(D255=\"Current\",VLOOKUP(G255,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G255,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The State Settlement Act and General Account are prepared annually, and present and compare actual revenues and expenditure by major economic category, as well as \u000bcash balances.\r"},{"$f":"IF(B255=2016,VLOOKUP(G255,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G255,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",29.2,29.2,"PI-29",{"$f":"VLOOKUP(H256,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},2,"M1","VI",{"$f":"VLOOKUP(H256,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F256,Profile!A:B,2,FALSE)","v":"29.2  Submission of reports for external audit "},{"$f":"IF(D256=\"Current\",VLOOKUP(F256,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F256,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O256=\"D\",Profile!F276,\nIF(O256=\"D+\",Profile!F276,\nIF(O256=\"D*\",Profile!F276,\nIF(O256=\"C\",Profile!F277,\nIF(O256=\"C+\",Profile!F278,\nIF(O256=\"B+\",Profile!F279,\nIF(O256=\"B\",Profile!F278,\nIF(O256=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O256=\"A\",Profile!F280,\nIF(O256=\"B+\",Profile!F280,\nIF(O256=\"B\",Profile!F280,\nIF(O256=\"D+\",Profile!F281,\nIF(O256=\"D\",Profile!F281,\nIF(O256=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F256,'Input. 2016 fmk'!G252:X384,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F256,'Input. 2016 fmk'!G254:W384,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F256,'Input. 2016 fmk'!G254:X384,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B256,H11:H267,H256,C11:C267,C256,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B256,IF(C11:C267=C256,IF(I11:I267=I256,P11:P267)))))","v":2},2,2,{"$f":"IF(D256=\"Current\",VLOOKUP(G256,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G256,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The Settlement Bill, the General State Account and the other appendices relating to the 2015 financial year were sent to the Chamber of Accounts on September 29, 2016, i.e. within nine (9) months of the end of the \u000b2015 financial year.\r"},{"$f":"IF(B256=2016,VLOOKUP(G256,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G256,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",29.3,29.3,"PI-29",{"$f":"VLOOKUP(H257,Profile!A:B,2,FALSE)","v":"PI-29  Annual financial reports "},3,"M1","VI",{"$f":"VLOOKUP(H257,Profile!A:D,4,FALSE)","v":"VI-Accounting and reporting "},{"$f":"VLOOKUP(F257,Profile!A:B,2,FALSE)","v":"29.3  Accounting standards "},{"$f":"IF(D257=\"Current\",VLOOKUP(F257,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F257,'Input. 2016 fmk'!B:T,8,FALSE))","v":"C"},2,{"$f":"IF(O257=\"D\",Profile!F276,\nIF(O257=\"D+\",Profile!F276,\nIF(O257=\"D*\",Profile!F276,\nIF(O257=\"C\",Profile!F277,\nIF(O257=\"C+\",Profile!F278,\nIF(O257=\"B+\",Profile!F279,\nIF(O257=\"B\",Profile!F278,\nIF(O257=\"A\",Profile!F279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(O257=\"A\",Profile!F280,\nIF(O257=\"B+\",Profile!F280,\nIF(O257=\"B\",Profile!F280,\nIF(O257=\"D+\",Profile!F281,\nIF(O257=\"D\",Profile!F281,\nIF(O257=\"D*\",Profile!F281,Profile!F282))))))","v":"Average"},{"$f":"IFERROR(VLOOKUP(F257,'Input. 2016 fmk'!G253:X385,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F257,'Input. 2016 fmk'!G255:W385,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F257,'Input. 2016 fmk'!G255:X385,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B257,H11:H267,H257,C11:C267,C257,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B257,IF(C11:C267=C257,IF(I11:I267=I257,P11:P267)))))","v":2},2,2,{"$f":"IF(D257=\"Current\",VLOOKUP(G257,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G257,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The structure of the general government account complies with the requirements of the LRFE, the RGCP and the CEMAC directive, and makes it possible to monitor the consistency of the CGE over time. CGE documentation refers to these texts, which are also \u000bmade public.\r"},{"$f":"IF(B257=2016,VLOOKUP(G257,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G257,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",30.3,30.3,"PI-30",{"$f":"VLOOKUP(H261,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},3,"M1","VII",{"$f":"VLOOKUP(H261,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F261,Profile!A:B,2,FALSE)","v":"30.3  External audit follow-up "},{"$f":"IF(D261=\"Current\",VLOOKUP(F261,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F261,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},{"$f":"IFERROR(IF(O261=\"A\",4,\nIF(O261=\"B+\",3.5,\nIF(O261=\"B\",3,\nIF(O261=\"C+\",2.5,\nIF(O261=\"C\",2,\nIF(O261=\"D+\",1.5,\nIF(O261=\"D\",1,\nIF(O261=\"D*\",1,\n0)))))))),\"\")","v":1},{"$f":"IF(O261=\"D\",Profile!F276,\nIF(O261=\"D+\",Profile!F276,\nIF(O261=\"D*\",Profile!F276,\nIF(O261=\"C\",Profile!F277,\nIF(O261=\"C+\",Profile!F278,\nIF(O261=\"B+\",Profile!F279,\nIF(O261=\"B\",Profile!F278,\nIF(O261=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O261=\"A\",Profile!F280,\nIF(O261=\"B+\",Profile!F280,\nIF(O261=\"B\",Profile!F280,\nIF(O261=\"D+\",Profile!F281,\nIF(O261=\"D\",Profile!F281,\nIF(O261=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F261,'Input. 2016 fmk'!G257:X389,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F261,'Input. 2016 fmk'!G259:W389,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F261,'Input. 2016 fmk'!G259:X389,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B261,H11:H267,H261,C11:C267,C261,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B261,IF(C11:C267=C261,IF(I11:I267=I261,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D261=\"Current\",VLOOKUP(G261,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G261,'Input. 2016 fmk'!B:U,9,FALSE))","v":"There is no formal framework or follow-up to recommendations. The Chamber often repeats the \u000bsame recommendations.\r"},{"$f":"IF(B261=2016,VLOOKUP(G261,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G261,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",30.4,30.4,"PI-30",{"$f":"VLOOKUP(H262,Profile!A:B,2,FALSE)","v":"PI-30  External audit "},4,"M1","VII",{"$f":"VLOOKUP(H262,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F262,Profile!A:B,2,FALSE)","v":"30.4  Supreme Audit Institution independence "},{"$f":"IF(D262=\"Current\",VLOOKUP(F262,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F262,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O262=\"D\",Profile!F276,\nIF(O262=\"D+\",Profile!F276,\nIF(O262=\"D*\",Profile!F276,\nIF(O262=\"C\",Profile!F277,\nIF(O262=\"C+\",Profile!F278,\nIF(O262=\"B+\",Profile!F279,\nIF(O262=\"B\",Profile!F278,\nIF(O262=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O262=\"A\",Profile!F280,\nIF(O262=\"B+\",Profile!F280,\nIF(O262=\"B\",Profile!F280,\nIF(O262=\"D+\",Profile!F281,\nIF(O262=\"D\",Profile!F281,\nIF(O262=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F262,'Input. 2016 fmk'!G258:X390,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F262,'Input. 2016 fmk'!G260:W390,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F262,'Input. 2016 fmk'!G260:X390,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B262,H11:H267,H262,C11:C267,C262,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":1.75},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B262,IF(C11:C267=C262,IF(I11:I267=I262,P11:P267)))))","v":1},1.5,1.5,{"$f":"IF(D262=\"Current\",VLOOKUP(G262,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G262,'Input. 2016 fmk'!B:U,9,FALSE))","v":"The texts do not guarantee the independence of the Chambre des \u000bComptes.\r"},{"$f":"IF(B262=2016,VLOOKUP(G262,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G262,#REF!,13,FALSE))","v":"Yes"}]
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[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",31.1,31.1,"PI-31",{"$f":"VLOOKUP(H264,Profile!A:B,2,FALSE)","v":"PI-31  Legislative scrutiny of audit reports "},1,"M2","VII",{"$f":"VLOOKUP(H264,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F264,Profile!A:B,2,FALSE)","v":"31.1  Timing of audit report scrutiny "},{"$f":"IF(D264=\"Current\",VLOOKUP(F264,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F264,'Input. 2016 fmk'!B:T,8,FALSE))","v":"A"},4,{"$f":"IF(O264=\"D\",Profile!F276,\nIF(O264=\"D+\",Profile!F276,\nIF(O264=\"D*\",Profile!F276,\nIF(O264=\"C\",Profile!F277,\nIF(O264=\"C+\",Profile!F278,\nIF(O264=\"B+\",Profile!F279,\nIF(O264=\"B\",Profile!F278,\nIF(O264=\"A\",Profile!F279,\"\"))))))))","v":"4. High"},{"$f":"IF(O264=\"A\",Profile!F280,\nIF(O264=\"B+\",Profile!F280,\nIF(O264=\"B\",Profile!F280,\nIF(O264=\"D+\",Profile!F281,\nIF(O264=\"D\",Profile!F281,\nIF(O264=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F264,'Input. 2016 fmk'!G260:X392,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F264,'Input. 2016 fmk'!G262:W392,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F264,'Input. 2016 fmk'!G262:X392,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B264,H11:H267,H264,C11:C267,C264,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B264,IF(C11:C267=C264,IF(I11:I267=I264,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D264=\"Current\",VLOOKUP(G264,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G264,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Parliament's examination of the draft bills of settlement and the report of the Chambre des Comptes for fiscal years 2013, 2014 and 2015 was completed in less than three months for each of these \u000byears.\r"},{"$f":"IF(B264=2016,VLOOKUP(G264,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G264,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",31.2,31.2,"PI-31",{"$f":"VLOOKUP(H265,Profile!A:B,2,FALSE)","v":"PI-31  Legislative scrutiny of audit reports "},2,"M2","VII",{"$f":"VLOOKUP(H265,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F265,Profile!A:B,2,FALSE)","v":"31.2  Hearings on audit findings "},{"$f":"IF(D265=\"Current\",VLOOKUP(F265,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F265,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O265=\"D\",Profile!F276,\nIF(O265=\"D+\",Profile!F276,\nIF(O265=\"D*\",Profile!F276,\nIF(O265=\"C\",Profile!F277,\nIF(O265=\"C+\",Profile!F278,\nIF(O265=\"B+\",Profile!F279,\nIF(O265=\"B\",Profile!F278,\nIF(O265=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O265=\"A\",Profile!F280,\nIF(O265=\"B+\",Profile!F280,\nIF(O265=\"B\",Profile!F280,\nIF(O265=\"D+\",Profile!F281,\nIF(O265=\"D\",Profile!F281,\nIF(O265=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F265,'Input. 2016 fmk'!G261:X393,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F265,'Input. 2016 fmk'!G263:W393,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F265,'Input. 2016 fmk'!G263:X393,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B265,H11:H267,H265,C11:C267,C265,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B265,IF(C11:C267=C265,IF(I11:I267=I265,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D265=\"Current\",VLOOKUP(G265,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G265,'Input. 2016 fmk'!B:U,9,FALSE))","v":"In-depth hearings on the main conclusions of the Audit Office's report are not held. Representatives of the Audit Office are not invited to explain the institution's observations and conclusions to \u000bParliament.\r"},{"$f":"IF(B265=2016,VLOOKUP(G265,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G265,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",31.3,31.3,"PI-31",{"$f":"VLOOKUP(H266,Profile!A:B,2,FALSE)","v":"PI-31  Legislative scrutiny of audit reports "},3,"M2","VII",{"$f":"VLOOKUP(H266,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F266,Profile!A:B,2,FALSE)","v":"31.3  Recommendations on audit by the legislature "},{"$f":"IF(D266=\"Current\",VLOOKUP(F266,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F266,'Input. 2016 fmk'!B:T,8,FALSE))","v":"B"},3,{"$f":"IF(O266=\"D\",Profile!F276,\nIF(O266=\"D+\",Profile!F276,\nIF(O266=\"D*\",Profile!F276,\nIF(O266=\"C\",Profile!F277,\nIF(O266=\"C+\",Profile!F278,\nIF(O266=\"B+\",Profile!F279,\nIF(O266=\"B\",Profile!F278,\nIF(O266=\"A\",Profile!F279,\"\"))))))))","v":"3. Sound"},{"$f":"IF(O266=\"A\",Profile!F280,\nIF(O266=\"B+\",Profile!F280,\nIF(O266=\"B\",Profile!F280,\nIF(O266=\"D+\",Profile!F281,\nIF(O266=\"D\",Profile!F281,\nIF(O266=\"D*\",Profile!F281,Profile!F282))))))","v":"Strength"},{"$f":"IFERROR(VLOOKUP(F266,'Input. 2016 fmk'!G262:X394,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F266,'Input. 2016 fmk'!G264:W394,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F266,'Input. 2016 fmk'!G264:X394,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B266,H11:H267,H266,C11:C267,C266,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B266,IF(C11:C267=C266,IF(I11:I267=I266,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D266=\"Current\",VLOOKUP(G266,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G266,'Input. 2016 fmk'!B:U,9,FALSE))","v":"After examining the draft settlement law and the report of the Audit Office, Parliament makes recommendations to the Government, and reports on their implementation when examining the draft settlement law for \u000bthe following year.\r"},{"$f":"IF(B266=2016,VLOOKUP(G266,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G266,#REF!,13,FALSE))","v":"Yes"}]
[{"$f":"'Input. 2016 fmk'!H3","v":"Pefalia"},2016,{"$f":"'Input. 2016 fmk'!H5","v":2016},"Previous","Comp",31.4,31.4,"PI-31",{"$f":"VLOOKUP(H267,Profile!A:B,2,FALSE)","v":"PI-31  Legislative scrutiny of audit reports "},4,"M2","VII",{"$f":"VLOOKUP(H267,Profile!A:D,4,FALSE)","v":"VII-External scrutiny and audit  "},{"$f":"VLOOKUP(F267,Profile!A:B,2,FALSE)","v":"31.4  Transparency of legislative scrutiny of audit reports "},{"$f":"IF(D267=\"Current\",VLOOKUP(F267,'Input. 2016 fmk'!B:T,10,FALSE),VLOOKUP(F267,'Input. 2016 fmk'!B:T,8,FALSE))","v":"D"},1,{"$f":"IF(O267=\"D\",Profile!F276,\nIF(O267=\"D+\",Profile!F276,\nIF(O267=\"D*\",Profile!F276,\nIF(O267=\"C\",Profile!F277,\nIF(O267=\"C+\",Profile!F278,\nIF(O267=\"B+\",Profile!F279,\nIF(O267=\"B\",Profile!F278,\nIF(O267=\"A\",Profile!F279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(O267=\"A\",Profile!F280,\nIF(O267=\"B+\",Profile!F280,\nIF(O267=\"B\",Profile!F280,\nIF(O267=\"D+\",Profile!F281,\nIF(O267=\"D\",Profile!F281,\nIF(O267=\"D*\",Profile!F281,Profile!F282))))))","v":"Weakness"},{"$f":"IFERROR(VLOOKUP(F267,'Input. 2016 fmk'!G263:X395,16,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F267,'Input. 2016 fmk'!G265:W395,17,FALSE),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(F267,'Input. 2016 fmk'!G265:X395,18,FALSE),\"\")","v":""},{"$f":"IFERROR(AVERAGEIFS(P11:P267,B11:B267,B267,H11:H267,H267,C11:C267,C267,E11:E267,\"Comp\",P11:P267,\">0\"),0)","v":2.25},{"$f":"MIN(IF(P11:P267>0,IF(B11:B267=B267,IF(C11:C267=C267,IF(I11:I267=I267,P11:P267)))))","v":1},1.5,2.25,{"$f":"IF(D267=\"Current\",VLOOKUP(G267,'Input. 2016 fmk'!B:U,11,FALSE),VLOOKUP(G267,'Input. 2016 fmk'!B:U,9,FALSE))","v":"Parliamentary plenary sessions devoted to examining and voting on the Settlement Act are open to the public, but committee reports are not \u000bpublished.\r"},{"$f":"IF(B267=2016,VLOOKUP(G267,'Input. 2016 fmk'!B7:T139,13,FALSE),VLOOKUP(G267,#REF!,13,FALSE))","v":"Yes"}]

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["ID","Dimension Niv. 3","PI_Niv.2","Dimension Niv. 2","PI_Niv.1","Dimension Niv. 1","Fmk"]
[1.1000000000000001,"1.1  Aggregate expenditure outturn ","PI_1","PI-1  Aggregate expenditure outturn ","I","I-Budget reliability ",2016]
[2.1,"2.1  Expenditure composition outturn by function  ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[2.2000000000000002,"2.2  Expenditure composition outturn by economic type ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[2.2999999999999998,"2.3  Expenditure from contingency reserves  ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[3.1,"3.1  Aggregate revenue outturn ","PI_3","PI-3  Revenue outturn ","I","I-Budget reliability ",2016]
[3.2,"3.2  Revenue composition outturn ","PI_3","PI-3  Revenue outturn ","I","I-Budget reliability ",2016]
[4.0999999999999996,"4.1  Budget classification  ","PI_4","PI-4  Budget classification ","II","II-Transparency of public finances  ",2016]
[5.0999999999999996,"5.1  Budget documentation ","PI_5","PI-5  Budget documentation ","II","II-Transparency of public finances  ",2016]
[6.1,"6.1  Expenditure outside financial reports ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[6.2,"6.2  Revenue outside financial reports ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[6.3,"6.3  Financial reports of extrabudgetary units ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[7.1,"7.1  System for allocating transfers  ","PI_7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",2016]
[7.2,"7.2  Timeliness of information on transfers  ","PI_7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",2016]
[8.1,"8.1  Performance plans for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.1999999999999993,"8.2  Performance achieved for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.3000000000000007,"8.3  Resources received by service delivery units ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.4,"8.4  Performance evaluation for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[9.1,"9.1  Public access to fiscal information ","PI_9","PI-9  Public access to fiscal information ","II","II-Transparency of public finances  ",2016]
[10.1,"10.1  Monitoring of public corporations ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[10.199999999999999,"10.2  Monitoring of subnational governments ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[10.3,"10.3  Contingent liabilities and other fiscal risks ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[11.1,"11.1  Economic analysis of investment proposals ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.2,"11.2  Investment project selection ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.3,"11.3  Investment project costing ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.4,"11.4  Investment project monitoring  ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[12.1,"12.1  Financial asset monitoring ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[12.2,"12.2  Nonfinancial asset monitoring ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[12.3,"12.3  Transparency of asset disposal ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[13.1,"13.1  Recording and reporting of debt and guarantees  ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[13.2,"13.2  Approval of debt and guarantees  ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[13.3,"13.3  Debt management strategy ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[14.1,"14.1  Macroeconomic forecasts ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[14.2,"14.2  Fiscal forecasts ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[14.3,"14.3  Macrofiscal sensitivity analysis ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.1,"15.1  Fiscal impact of policy proposals  ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.2,"15.2  Fiscal strategy adoption ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.3,"15.3  Reporting on fiscal outcomes ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.100000000000001,"16.1  Medium-term expenditure estimates  ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.2,"16.2  Medium-term expenditure ceilings ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.3,"16.3  Alignment of strategic plans and medium-term budgets ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.399999999999999,"16.4  Consistency of budgets with previous year’s estimates  ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.100000000000001,"17.1  Budget calendar ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.2,"17.2  Guidance on budget preparation ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.3,"17.3  Budget submission to the legislature ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.100000000000001,"18.1  Scope of budget scrutiny ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.2,"18.2  Legislative procedures for budget scrutiny ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.3,"18.3  Timing of budget approval ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.399999999999999,"18.4  Rules for budget adjustment by the executive ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[19.100000000000001,"19.1  Rights and obligations for revenue measures ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.2,"19.2  Revenue risk management ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.3,"19.3  Revenue audit and investigation  ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.399999999999999,"19.4  Revenue arrears monitoring ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[20.100000000000001,"20.1  Information on revenue collections ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[20.2,"20.2  Transfer of revenue collections ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[20.3,"20.3  Revenue accounts reconciliation ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[21.1,"21.1  Consolidation of cash balances ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.2,"21.2  Cash forecasting and monitoring ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.3,"21.3  Information on commitment ceilings ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.4,"21.4  Significance of in-year budget adjustments  ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[22.1,"22.1  Stock of expenditure arrears ","PI_22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",2016]
[22.2,"22.2  Expenditure arrears monitoring ","PI_22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",2016]
[23.1,"23.1  Integration of payroll and personnel records ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.2,"23.2  Management of payroll changes  ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.3,"23.3  Internal control of payroll  ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.4,"23.4  Payroll audit ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[24.1,"24.1  Procurement monitoring ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.2,"24.2  Procurement methods ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.3,"24.3  Public access to procurement information ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.4,"24.4  Procurement complaints management ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[25.1,"25.1  Segregation of duties ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[25.2,"25.2  Effectiveness of expenditure commitment controls ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[25.3,"25.3  Compliance with payment controls ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[26.1,"26.1  Coverage of internal audit ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.2,"26.2  Nature of audits and standards applied ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.3,"26.3  Implementation of internal audits and reporting ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.4,"26.4  Response to internal audits ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[27.1,"27.1  Bank account reconciliation ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.2,"27.2  Suspense accounts ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.3,"27.3  Advance accounts ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.4,"27.4  Financial data integrity processes ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[28.1,"28.1  Coverage and comparability of reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[28.2,"28.2  Timing of in-year budget reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[28.3,"28.3  Accuracy of in-year budget reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[29.1,"29.1  Completeness of annual financial reports ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[29.2,"29.2  Submission of reports for external audit ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[29.3,"29.3  Accounting standards ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[30.1,"30.1  Audit coverage and standards ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.2,"30.2  Submission of audit reports to the legislature ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.3,"30.3  External audit follow-up ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.4,"30.4  Supreme Audit Institution independence ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[31.1,"31.1  Timing of audit report scrutiny ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.2,"31.2  Hearings on audit findings ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.3,"31.3  Recommendations on audit by the legislature ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.4,"31.4  Transparency of legislative scrutiny of audit reports ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
["PI-1","PI-1  Aggregate expenditure outturn ","I","I-Budget reliability ",0,0,2016]
["PI-2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",0,0,2016]
["PI-3","PI-3  Revenue outturn ","I","I-Budget reliability ",0,0,2016]
["PI-4","PI-4  Budget classification ","II","II-Transparency of public finances  ",0,0,2016]
["PI-5","PI-5  Budget documentation ","II","II-Transparency of public finances  ",0,0,2016]
["PI-6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",0,0,2016]
["PI-7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",0,0,2016]
["PI-8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",0,0,2016]
["PI-9","PI-9  Public access to fiscal information ","II","II-Transparency of public finances  ",0,0,2016]
["PI-10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",0,0,2016]
["PI-31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",0,0,2016]
["I","I-Budget reliability ","I","I-Budget reliability ",0,0,2016]
["II","II-Transparency of public finances  ","II","II-Transparency of public finances  ",0,0,2016]
["III","III-Management of assets and liabilities  ","III","III-Management of assets and liabilities  ",0,0,2016]
["IV","IV-Policy-based fiscal strategy and budgeting ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["V","V-Predictability and control in budget execution ","V","V-Predictability and control in budget execution ",0,0,2016]
["VI","VI-Accounting and reporting ","VI","VI-Accounting and reporting ",0,0,2016]
["VII","VII-External scrutiny and audit  ","VII","VII-External scrutiny and audit  ",0,0,2016]
["PI-1","PI-1  Aggregate expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-3","PI-3  Aggregate revenue out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",0,0,2011]
["PI-5","PI-5  Classification of the budget","B","B  Completeness and transparency",0,0,2011]
["PI-6","PI-6  Comprehensiveness of information included in budget documentation","B","B  Completeness and transparency",0,0,2011]
["PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",0,0,2011]
["PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",0,0,2011]
["PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",0,0,2011]
["PI-10","PI-10  Public access to key fiscal information","B","B  Completeness and transparency",0,0,2011]
["PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",0,0,2011]
["PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",0,0,2011]
["PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-23","PI-23  Availability of information on resources received by service delivery units","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["D-1","D_1 Prévisibilité de l’appui budgétaire direct ","D","D Donors practices",0,0,2011]
["D-2","D_2 Renseignements financiers fournis par les bailleurs de fonds pour la budgétisation de l’aide_projet et de l’aide_programme ","D","D Donors practices",0,0,2011]
["D-3","D_3 Proportion de l’aide gérée sur la base des procédures nationales. ","D","D Donors practices",0,0,2011]
["PI-1 (i)","(i) Difference between actual primary expenditure and the originally budgeted primary expenditure ","PI-1","PI-1  Aggregate expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-10 (i)","(i) Share of the  elements listed in Public access to key fiscal information","PI-10","PI-10  Public access to key fiscal information","B","B  Completeness and transparency",2011]
["PI-11 (i)","(i) Existence of and adherence to a fixed budget calendar ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-11 (ii)","(ii) Guidance on the preparation of budget submissions ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-11 (iii)","(iii) Timely budget approval by the legislature ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (i)","(i) Multi-year fiscal forecasts and functional allocations ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (ii)","(ii) Scope and frequency of debt sustainability analysis ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (iii)","(iii) Existence of costed sector strategies ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (iv)","(iv) Linkages between investment budgets and forward expenditure estimates ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-13 (i)","(i) Clarity and comprehensiveness of tax liabilities ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-13 (ii)","(ii) Taxpayer access to information on tax liabilities and administrative procedures ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-13 (iii)","(iii) Existence and functioning of a tax appeals mechanism ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (i)","(i) Controls in the taxpayer registration system ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (ii)","(ii) Effectiveness of penalties for non-compliance with registration and declaration obligations ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (iii)","(iii) Planning and monitoring of tax audit and fraud investigation programs ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (i)","(i) Collection ratio for gross tax arrears, being the percentage of tax arrears at the beginning of a fiscal year, which was collected during that fiscal year(average of the last two fiscal years ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (ii)","(ii) Effectiveness of transfer of tax collections to the Treasury by the revenue administration ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (iii)","(iii) Frequency of complete accounts reconciliation between tax assessments, collections, arrears records and receipts by the Treasury ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (i)","(i) Extent to which cash flows are forecast and monitored ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (ii)","(ii) Reliability and horizon of periodic in-year information to MDAs on ceilings for expenditure commitment ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (iii)","(iii) Frequency and transparency of adjustments to budget allocations, which are decided above the level of management of MDAs ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (i)","(i) Quality of debt data recording and reporting ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (ii)","(ii) Extent of consolidation of the government?s cash balances ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (iii)","(iii) Systems for contracting loans and issuance of guarantees ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (i)","(i) Degree of integration and reconciliation between personnel records and payroll data ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (ii)","(ii) Timeliness of changes to personnel records and the payroll  ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (iii)","(iii) Internal controls of changes to personnel records and the payroll ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (iv)","(iv) Existence of payroll audits to identify control weaknesses and/or ghost workers ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (i)","(i) Transparency, comprehensiveness and competition in the legal and regulatory framework ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (ii)","(ii) Use of competitive procurement methods ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (iii)","(iii) Public access to complete, reliable, and timely procurement information","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (iv)","(iv) Existence of an independent administrative procurement complaints system ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-2 (i)","(i) Extent of the variance in expenditure composition during the last three years, excluding contingency items ","PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-2 (ii)","(ii) The average amount of expenditure actually charged to the contingency vote over the last three years ","PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-20 (i)","(i) Effectiveness of expenditure commitment controls ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-20 (ii)","(ii) Comprehensiveness, relevance and understanding of other internal control rules/ procedures ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-20 (iii)","(iii) Degree of compliance with rules for processing and recording transactions ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (i)","(i) Coverage and quality of the internal audit function  ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (ii)","(ii) Frequency and distribution of reports ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (iii)","(iii) Extent of management response to internal audit findings ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-22 (i)","(i) Regularity of bank reconciliations ","PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-22 (ii)","(ii) Regularity of reconciliation and clearance of suspense accounts and advances ","PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-23 (i)","(i) Collection and processing of information to demonstrate the resources that were actually received(in cash and kind by the most common front-line service delivery units(focus on primary schools and primary health clinics","PI-23","PI-23  Availability of information on resources received by service delivery units","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (i)","(i) Scope of reports in terms of coverage and compatibility with budget estimates  ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (ii)","(ii) Timeliness of the issue of reports  ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (iii)","(iii) Quality of information ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (i)","(i) Completeness of the financial statements  ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (ii)","(ii) Timeliness of submission of the financial statements  ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (iii)","(iii)  Accounting standards used ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-26 (i)","(i) Scope/nature of audit performed(incl adherence to auditing standards  ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-26 (ii)","(ii) Timeliness of submission of audit reports to legislature  ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-26 (iii)","(iii) Evidence of follow up on audit recommendations ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (i)","(i) Scope of the legislature's scrutiny  ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (ii)","(ii) Extent to which the legislature's procedures are well-established and respected ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (iii)","(iii) Adequacy of time for the legislature to provide a response to budget proposals both the detailed estimates and, where applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle(time allowed in practice for all stages combined ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (iv)","(iv) Rules for in-year amendments to the budget without ex-ante approval by the legislature ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (i)","(i) Timeliness of examination of audit reports by the legislature(for reports received within the last three years  ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (ii)","(ii) Extent of hearings on key findings undertaken by the legislature  ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (iii)","(iii)  Issuance of recommended actions by the legislature and implementation by the executive ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-3 (i)","(i) Actual domestic revenue collection compared to domestic revenue estimates in the original, approved budget ","PI-3","PI-3  Aggregate revenue out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-4 (i)","(i) Stock of expenditure payment arrears(as a percentage of actual total expenditure for the corresponding fiscal year and any recent change in the stock ","PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",2011]
["PI-4 (ii)","(ii) Availability of data for monitoring the stock of expenditure payment arrears ","PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",2011]
["PI-5 (i)","(i) The classification system used for formulation, execution and reporting of the central government's budget ","PI-5","PI-5  Classification of the budget","B","B  Completeness and transparency",2011]
["PI-6 (i)","(i) Share of the  elements listed information in the budget documentation most recently issued by the central government(in order to count in the assessment, the full specification of the information benchmark must be met ","PI-6","PI-6  Comprehensiveness of information included in budget documentation","B","B  Completeness and transparency",2011]
["PI-7 (i)","(i) The level of extra-budgetary expenditure(other than donor funded projects which is unreported ie not included in fiscal reports  ","PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",2011]
["PI-7 (ii)","(ii) Income/expenditure information on donor-funded projects which is included in fiscal reports ","PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",2011]
["PI-8 (i)","(i) Transparent and rules based systems in the horizontal allocation among SN governments of unconditional and conditional transfers from central government(both budgeted and actual allocations; ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-8 (ii)","(ii) Timeliness of reliable information to SN governments on their allocations from central government for the coming year; ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-8 (iii)","(iii) Extent to which consolidated fiscal data(at least on revenue and expenditure is collected and reported for general government according to sectoral categories ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-9 (i)","(i) Extent of central government monitoring of AGAs and PEs  ","PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",2011]
["PI-9 (ii)","(ii) Extent of central government monitoring of SN governments' fiscal position ","PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",2011]
["D-1 (i)","D-(i) Annual deviation of actual budget support from the forecast provided by the donor agencies at least six weeks prior to the government submitting its budget proposals to the legislature(or equivalent approving body ","D-1","D- Predictability of Direct Budget Support","D","D Donors practices",2011]
["D-1 (ii)","D-(ii) In-year timeliness of donor disbursements(compliance with aggregate quarterly estimates ","D-1","D- Predictability of Direct Budget Support","D","D Donors practices",2011]
["D-2 (i)","D-(i) Completeness and timeliness of budget estimates by donors for project support ","D-2","D- Financial information provided by donors for budgeting and reporting on project and program aid","D","D Donors practices",2011]
["D-2 (ii)","D-(ii) Frequency and coverage of reporting by donors on actual donor flows for project support ","D-2","D- Financial information provided by donors for budgeting and reporting on project and program aid","D","D Donors practices",2011]
["D-3 (i)","D-(i) Overall proportion of aid funds to central government that are managed through national procedures ","D-3","D- Proportion of aid that is managed by use of national procedures","D","D Donors practices",2011]
["A","A  Credibility of public finance and budget",0,0,0,0,2011]
["B","B  Completeness and transparency",0,0,0,0,2011]
["C(i)","Ci  Planning and budgeting based on public policy",0,0,0,0,2011]
["C(ii)","Cii  Predictability and control in budget execution",0,0,0,0,2011]
["C(iii)","Ciii  Accounting, data recording and reporting",0,0,0,0,2011]
["C(iv)","Civ  External monitoring and auditing",0,0,0,0,2011]
["D","D Donors practices",0,0,0,0,2011]
[]
["Years",null,"Score 2011 FMK","Score 2016 FMK","Comp","Names"]
[2000,null,"A","A","Yes","Pillar"]
[2001,null,"B","B","No","Indicator"]
[2002,null,"C","C",null,"Dimensions"]
[2003,null,"D","D",null,"1. Overall Budget Discipline"]
[2004,null,"NU","D*",null,"2. Strategic allocation of resources "]
[2005,null,"NA","NU",null,"3. Effective service delivery "]
[2006,null,"NR","NA",null,"Team Leader"]
[2007,null,null,null,null,"Country"]
[2008,null,null,null,null,"Overall Rating"]
[2009,null,null,null,null,"Current assessment"]
[2010,null,null,null,null,"Previous assessment"]
[2011,null,null,null,null,"Score by pillar / indicator"]
[2012,null,null,null,null,"Indicators / Dimensions "]
[2013,null,null,null,null,"Number of dimensions per score "]
[2014,null,null,null,null,"Year "]
[2015,null,null,null,null,"PEFA scores by indicators "]
[2016,null,null,null,null,"PEFA scores by dimension"]
[2017,null,null,null,null,"Evolution of scores (2016 Table)"]
[2018,null,null,null,null,"Scores - Year "]
[2019,null,null,null,null,"2011 Fmk"]
[2020,null,null,null,null,"Justification of PEFA scores  "]
[2021,null,null,null,null,"2016 Fmk"]
[2022,null,null,null,null,"Scores evolution for indicators "]
[2023,null,null,null,null,"Scores evolution for dimensions "]
[2024,null,null,null,null,"Score Evolution "]
[2025,null,null,null,null,"Scores by pillar "]
[2026,null,null,null,null,"1. Below basic"]
[2027,null,null,null,null,"2. Basic"]
[2028,null,null,null,null,"3. Sound"]
[2029,null,null,null,null,"4. High"]
[2030,null,null,null,null,"Strength"]
[2031,null,null,null,null,"Weakness"]
[2032,null,null,null,null,"Average"]
[2033,null,null,null,null,"Rationale for the assessment"]
[2034,null,null,null,null,"Ranking of indicators according to their score"]
["NA",null,null,null,null,"Cross-tabulation of PEFA indicators and budget results"]
[null,null,null,null,null,"Numbers"]
[null,null,null,null,null,"Change in scores compared with the previous assessment (2016 framework)"]
[null,null,null,null,null,"Change in scores compared with the previous assessment (2011 framework)"]
[null,null,null,null,null,"Global score"]
[null,null,null,null,null,"PEFA assessment - 2016 Framework"]
[null,null,null,null,null,"PEFA assessment - 2011 Framework"]
[null,null,null,null,null,"Number of indicators/dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Number of indicators by scores (2016 fmk)"]
[null,null,null,null,null,"Number of dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators/dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators/dimensions by scores (2011 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators by scores (2011 fmk)"]
[null,null,null,null,null,"Evolution of the number of dimensions by scores (2011 fmk)"]
[null,null,null,null,null,"Justification of the evolution"]
[null,null,null,null,null,"Sheets passwords",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sheets passwords"]
[null,null,null,null,null,"Input. 2016 fmk : Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"User's instructions:Indic"]
[null,null,null,null,null,"Input. 2011 fmk : Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input. 2016 fmk:Sec!Pefa2018"]
[null,null,null,null,null,"ES-Synth table: Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input. 2011 fmk:Sec!Pefa2018"]
[null,null,null,null,null,"ES-Indic: Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Synth table:Sec!Pefa2018"]
[null,null,null,null,null,"ES-Indic (Pilars): Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Indic:Indic"]
[null,null,null,null,null,"ES-Scores: Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Indic (Pilars):Indic"]
[null,null,null,null,null,"ES-Scores Evol (2016 fmk): Sec!Pefa2018 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Scores:Sec!Pefa2018"]
[null,null,null,null,null,"ES-Scores Evol  (2011 fmk): Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Scores Evol (2016 fmk) :Indic"]
[null,null,null,null,null,"Indic (Evol - Fmk 2016): Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Indic (Evol - Fmk 2016):Sec!Pefa2018"]
[null,null,null,null,null,"Indic (Evol - Fmk 2011): Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S-4.1 Pilars:Indic"]
[null,null,null,null,null,"S-4.1 Pilars :  Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S-4.1 Pilars (Evol):Sec!Pefa2018"]
[null,null,null,null,null,"S-4.1 Pilars (Evol) : Sec!Pefa2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Indic (Pilars-old):Indic"]
[null,null,null,null,null,"S-4.3 (Indicators) : Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S-4.3 (Indicators):Indic"]
[null,null,null,null,null,"S-4.3 (Out. 2016) : Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S-4.3 (Out. 2016):Indic"]
[null,null,null,null,null,"S-4.3 (Table): Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"colors:Indic"]
[null,null,null,null,null,"General password : Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S-4.3 (Table):Indic"]
[null,null,null,null,null,"Hidden tables:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Data:Indic"]
[null,null,null,null,null,"Profile",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MetaData:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profile UK:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dimension_FR:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim Comp 2016:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim_Indic 2016:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim Pilar 2016:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim_Comp 2011:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim_Indic 2011:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dim Pilar 2011:Indic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"General password:Indic"]

{"sheet":"Profile UK","index":19,"n_rows":320,"n_cols":7,"rows_kept":320,"cut":false,"hidden":true,"merged":[]}
["ID","Dimension Niv. 3","PI_Niv.2","Dimension Niv. 2","PI_Niv.1","Dimension Niv. 1","Fmk"]
[1.1000000000000001,"1.1  Aggregate expenditure outturn ","PI_1","PI-1  Aggregate expenditure outturn ","I","I-Budget reliability ",2016]
[2.1,"2.1  Expenditure composition outturn by function  ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[2.2000000000000002,"2.2  Expenditure composition outturn by economic type ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[2.2999999999999998,"2.3  Expenditure from contingency reserves  ","PI_2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",2016]
[3.1,"3.1  Aggregate revenue outturn ","PI_3","PI-3  Revenue outturn ","I","I-Budget reliability ",2016]
[3.2,"3.2  Revenue composition outturn ","PI_3","PI-3  Revenue outturn ","I","I-Budget reliability ",2016]
[4.0999999999999996,"4.1  Budget classification  ","PI_4","PI-4  Budget classification ","II","II-Transparency of public finances  ",2016]
[5.0999999999999996,"5.1  Budget documentation ","PI_5","PI-5  Budget documentation ","II","II-Transparency of public finances  ",2016]
[6.1,"6.1  Expenditure outside financial reports ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[6.2,"6.2  Revenue outside financial reports ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[6.3,"6.3  Financial reports of extrabudgetary units ","PI_6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",2016]
[7.1,"7.1  System for allocating transfers  ","PI_7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",2016]
[7.2,"7.2  Timeliness of information on transfers  ","PI_7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",2016]
[8.1,"8.1  Performance plans for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.1999999999999993,"8.2  Performance achieved for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.3000000000000007,"8.3  Resources received by service delivery units ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[8.4,"8.4  Performance evaluation for service delivery ","PI_8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",2016]
[9.1,"9.1  Public access to fiscal information ","PI_9","PI-9  Public access to fiscal information ","II","II-Transparency of public finances  ",2016]
[10.1,"10.1  Monitoring of public corporations ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[10.199999999999999,"10.2  Monitoring of subnational governments ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[10.3,"10.3  Contingent liabilities and other fiscal risks ","PI_10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",2016]
[11.1,"11.1  Economic analysis of investment proposals ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.2,"11.2  Investment project selection ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.3,"11.3  Investment project costing ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[11.4,"11.4  Investment project monitoring  ","PI_11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",2016]
[12.1,"12.1  Financial asset monitoring ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[12.2,"12.2  Nonfinancial asset monitoring ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[12.3,"12.3  Transparency of asset disposal ","PI_12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",2016]
[13.1,"13.1  Recording and reporting of debt and guarantees  ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[13.2,"13.2  Approval of debt and guarantees  ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[13.3,"13.3  Debt management strategy ","PI_13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",2016]
[14.1,"14.1  Macroeconomic forecasts ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[14.2,"14.2  Fiscal forecasts ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[14.3,"14.3  Macrofiscal sensitivity analysis ","PI_14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.1,"15.1  Fiscal impact of policy proposals  ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.2,"15.2  Fiscal strategy adoption ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[15.3,"15.3  Reporting on fiscal outcomes ","PI_15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.100000000000001,"16.1  Medium-term expenditure estimates  ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.2,"16.2  Medium-term expenditure ceilings ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.3,"16.3  Alignment of strategic plans and medium-term budgets ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[16.399999999999999,"16.4  Consistency of budgets with previous year’s estimates  ","PI_16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.100000000000001,"17.1  Budget calendar ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.2,"17.2  Guidance on budget preparation ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[17.3,"17.3  Budget submission to the legislature ","PI_17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.100000000000001,"18.1  Scope of budget scrutiny ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.2,"18.2  Legislative procedures for budget scrutiny ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.3,"18.3  Timing of budget approval ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[18.399999999999999,"18.4  Rules for budget adjustment by the executive ","PI_18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",2016]
[19.100000000000001,"19.1  Rights and obligations for revenue measures ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.2,"19.2  Revenue risk management ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.3,"19.3  Revenue audit and investigation  ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[19.399999999999999,"19.4  Revenue arrears monitoring ","PI_19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",2016]
[20.100000000000001,"20.1  Information on revenue collections ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[20.2,"20.2  Transfer of revenue collections ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[20.3,"20.3  Revenue accounts reconciliation ","PI_20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",2016]
[21.1,"21.1  Consolidation of cash balances ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.2,"21.2  Cash forecasting and monitoring ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.3,"21.3  Information on commitment ceilings ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[21.4,"21.4  Significance of in-year budget adjustments  ","PI_21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",2016]
[22.1,"22.1  Stock of expenditure arrears ","PI_22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",2016]
[22.2,"22.2  Expenditure arrears monitoring ","PI_22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",2016]
[23.1,"23.1  Integration of payroll and personnel records ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.2,"23.2  Management of payroll changes  ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.3,"23.3  Internal control of payroll  ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[23.4,"23.4  Payroll audit ","PI_23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",2016]
[24.1,"24.1  Procurement monitoring ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.2,"24.2  Procurement methods ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.3,"24.3  Public access to procurement information ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[24.4,"24.4  Procurement complaints management ","PI_24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",2016]
[25.1,"25.1  Segregation of duties ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[25.2,"25.2  Effectiveness of expenditure commitment controls ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[25.3,"25.3  Compliance with payment controls ","PI_25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",2016]
[26.1,"26.1  Coverage of internal audit ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.2,"26.2  Nature of audits and standards applied ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.3,"26.3  Implementation of internal audits and reporting ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[26.4,"26.4  Response to internal audits ","PI_26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",2016]
[27.1,"27.1  Bank account reconciliation ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.2,"27.2  Suspense accounts ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.3,"27.3  Advance accounts ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[27.4,"27.4  Financial data integrity processes ","PI_27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",2016]
[28.1,"28.1  Coverage and comparability of reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[28.2,"28.2  Timing of in-year budget reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[28.3,"28.3  Accuracy of in-year budget reports ","PI_28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",2016]
[29.1,"29.1  Completeness of annual financial reports ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[29.2,"29.2  Submission of reports for external audit ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[29.3,"29.3  Accounting standards ","PI_29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",2016]
[30.1,"30.1  Audit coverage and standards ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.2,"30.2  Submission of audit reports to the legislature ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.3,"30.3  External audit follow-up ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[30.4,"30.4  Supreme Audit Institution independence ","PI_30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",2016]
[31.1,"31.1  Timing of audit report scrutiny ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.2,"31.2  Hearings on audit findings ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.3,"31.3  Recommendations on audit by the legislature ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
[31.4,"31.4  Transparency of legislative scrutiny of audit reports ","PI_31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",2016]
["PI-1","PI-1  Aggregate expenditure outturn ","I","I-Budget reliability ",0,0,2016]
["PI-2","PI-2  Expenditure composition outturn ","I","I-Budget reliability ",0,0,2016]
["PI-3","PI-3  Revenue outturn ","I","I-Budget reliability ",0,0,2016]
["PI-4","PI-4  Budget classification ","II","II-Transparency of public finances  ",0,0,2016]
["PI-5","PI-5  Budget documentation ","II","II-Transparency of public finances  ",0,0,2016]
["PI-6","PI-6  Central government operations outside financial reports ","II","II-Transparency of public finances  ",0,0,2016]
["PI-7","PI-7  Transfers to subnational governments ","II","II-Transparency of public finances  ",0,0,2016]
["PI-8","PI-8  Performance information for service delivery ","II","II-Transparency of public finances  ",0,0,2016]
["PI-9","PI-9  Public access to fiscal information ","II","II-Transparency of public finances  ",0,0,2016]
["PI-10","PI-10  Fiscal risk reporting ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-11","PI-11  Public investment management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-12","PI-12  Public asset management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-13","PI-13  Debt management ","III","III-Management of assets and liabilities  ",0,0,2016]
["PI-14","PI-14  Macroeconomic and fiscal forecasting  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-15","PI-15  Fiscal strategy  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-16","PI-16  Medium term perspective in expenditure budgeting  ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-17","PI-17  Budget preparation process ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-18","PI-18  Legislative scrutiny of budgets ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["PI-19","PI-19  Revenue administration ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-20","PI-20  Accounting for revenue ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-21","PI-21  Predictability of in_year resource allocation ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-22","PI-22  Expenditure arrears ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-23","PI-23  Payroll controls ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-24","PI-24  Procurement management  ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-25","PI-25  Internal controls on nonsalary expenditure ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-26","PI-26  Internal audit ","V","V-Predictability and control in budget execution ",0,0,2016]
["PI-27","PI-27  Financial data integrity ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-28","PI-28  In_year budget reports ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-29","PI-29  Annual financial reports ","VI","VI-Accounting and reporting ",0,0,2016]
["PI-30","PI-30  External audit ","VII","VII-External scrutiny and audit  ",0,0,2016]
["PI-31","PI-31  Legislative scrutiny of audit reports ","VII","VII-External scrutiny and audit  ",0,0,2016]
["I","I-Budget reliability ","I","I-Budget reliability ",0,0,2016]
["II","II-Transparency of public finances  ","II","II-Transparency of public finances  ",0,0,2016]
["III","III-Management of assets and liabilities  ","III","III-Management of assets and liabilities  ",0,0,2016]
["IV","IV-Policy-based fiscal strategy and budgeting ","IV","IV-Policy-based fiscal strategy and budgeting ",0,0,2016]
["V","V-Predictability and control in budget execution ","V","V-Predictability and control in budget execution ",0,0,2016]
["VI","VI-Accounting and reporting ","VI","VI-Accounting and reporting ",0,0,2016]
["VII","VII-External scrutiny and audit  ","VII","VII-External scrutiny and audit  ",0,0,2016]
["PI-1","PI-1  Aggregate expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-3","PI-3  Aggregate revenue out-turn compared to original approved budget","A","A  Credibility of public finance and budget",0,0,2011]
["PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",0,0,2011]
["PI-5","PI-5  Classification of the budget","B","B  Completeness and transparency",0,0,2011]
["PI-6","PI-6  Comprehensiveness of information included in budget documentation","B","B  Completeness and transparency",0,0,2011]
["PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",0,0,2011]
["PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",0,0,2011]
["PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",0,0,2011]
["PI-10","PI-10  Public access to key fiscal information","B","B  Completeness and transparency",0,0,2011]
["PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",0,0,2011]
["PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",0,0,2011]
["PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",0,0,2011]
["PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-23","PI-23  Availability of information on resources received by service delivery units","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",0,0,2011]
["PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",0,0,2011]
["D-1","D_1 Prévisibilité de l’appui budgétaire direct ","D","D Donors practices",0,0,2011]
["D-2","D_2 Renseignements financiers fournis par les bailleurs de fonds pour la budgétisation de l’aide_projet et de l’aide_programme ","D","D Donors practices",0,0,2011]
["D-3","D_3 Proportion de l’aide gérée sur la base des procédures nationales. ","D","D Donors practices",0,0,2011]
["PI-1 (i)","(i) Difference between actual primary expenditure and the originally budgeted primary expenditure ","PI-1","PI-1  Aggregate expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-10 (i)","(i) Share of the  elements listed in Public access to key fiscal information","PI-10","PI-10  Public access to key fiscal information","B","B  Completeness and transparency",2011]
["PI-11 (i)","(i) Existence of and adherence to a fixed budget calendar ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-11 (ii)","(ii) Guidance on the preparation of budget submissions ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-11 (iii)","(iii) Timely budget approval by the legislature ","PI-11","PI-11  Orderliness and participation in the annual budget process","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (i)","(i) Multi-year fiscal forecasts and functional allocations ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (ii)","(ii) Scope and frequency of debt sustainability analysis ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (iii)","(iii) Existence of costed sector strategies ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-12 (iv)","(iv) Linkages between investment budgets and forward expenditure estimates ","PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting","C(i)","Ci  Planning and budgeting based on public policy",2011]
["PI-13 (i)","(i) Clarity and comprehensiveness of tax liabilities ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-13 (ii)","(ii) Taxpayer access to information on tax liabilities and administrative procedures ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-13 (iii)","(iii) Existence and functioning of a tax appeals mechanism ","PI-13","PI-13  Transparency of taxpayer obligations and liabilities ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (i)","(i) Controls in the taxpayer registration system ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (ii)","(ii) Effectiveness of penalties for non-compliance with registration and declaration obligations ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-14 (iii)","(iii) Planning and monitoring of tax audit and fraud investigation programs ","PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (i)","(i) Collection ratio for gross tax arrears, being the percentage of tax arrears at the beginning of a fiscal year, which was collected during that fiscal year(average of the last two fiscal years ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (ii)","(ii) Effectiveness of transfer of tax collections to the Treasury by the revenue administration ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-15 (iii)","(iii) Frequency of complete accounts reconciliation between tax assessments, collections, arrears records and receipts by the Treasury ","PI-15","PI-15  Effectiveness in collection of tax payments ","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (i)","(i) Extent to which cash flows are forecast and monitored ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (ii)","(ii) Reliability and horizon of periodic in-year information to MDAs on ceilings for expenditure commitment ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-16 (iii)","(iii) Frequency and transparency of adjustments to budget allocations, which are decided above the level of management of MDAs ","PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (i)","(i) Quality of debt data recording and reporting ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (ii)","(ii) Extent of consolidation of the government?s cash balances ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-17 (iii)","(iii) Systems for contracting loans and issuance of guarantees ","PI-17","PI-17  Recording and management of cash balances, debt and guarantees","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (i)","(i) Degree of integration and reconciliation between personnel records and payroll data ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (ii)","(ii) Timeliness of changes to personnel records and the payroll  ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (iii)","(iii) Internal controls of changes to personnel records and the payroll ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-18 (iv)","(iv) Existence of payroll audits to identify control weaknesses and/or ghost workers ","PI-18","PI-18  Effectiveness of payroll controls","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (i)","(i) Transparency, comprehensiveness and competition in the legal and regulatory framework ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (ii)","(ii) Use of competitive procurement methods ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (iii)","(iii) Public access to complete, reliable, and timely procurement information","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-19 (iv)","(iv) Existence of an independent administrative procurement complaints system ","PI-19","PI-19  Competition, value for money and controls in procurement","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-2 (i)","(i) Extent of the variance in expenditure composition during the last three years, excluding contingency items ","PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-2 (ii)","(ii) The average amount of expenditure actually charged to the contingency vote over the last three years ","PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-20 (i)","(i) Effectiveness of expenditure commitment controls ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-20 (ii)","(ii) Comprehensiveness, relevance and understanding of other internal control rules/ procedures ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-20 (iii)","(iii) Degree of compliance with rules for processing and recording transactions ","PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (i)","(i) Coverage and quality of the internal audit function  ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (ii)","(ii) Frequency and distribution of reports ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-21 (iii)","(iii) Extent of management response to internal audit findings ","PI-21","PI-21  Effectiveness of internal audit","C(ii)","Cii  Predictability and control in budget execution",2011]
["PI-22 (i)","(i) Regularity of bank reconciliations ","PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-22 (ii)","(ii) Regularity of reconciliation and clearance of suspense accounts and advances ","PI-22","PI-22  Timeliness and regularity of  accounts reconciliation","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-23 (i)","(i) Collection and processing of information to demonstrate the resources that were actually received(in cash and kind by the most common front-line service delivery units(focus on primary schools and primary health clinics","PI-23","PI-23  Availability of information on resources received by service delivery units","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (i)","(i) Scope of reports in terms of coverage and compatibility with budget estimates  ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (ii)","(ii) Timeliness of the issue of reports  ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-24 (iii)","(iii) Quality of information ","PI-24","PI-24  Quality and timeliness of in-year budget reports","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (i)","(i) Completeness of the financial statements  ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (ii)","(ii) Timeliness of submission of the financial statements  ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-25 (iii)","(iii)  Accounting standards used ","PI-25","PI-25  Quality and timeliness of annual financial statements","C(iii)","Ciii  Accounting, data recording and reporting",2011]
["PI-26 (i)","(i) Scope/nature of audit performed(incl adherence to auditing standards  ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-26 (ii)","(ii) Timeliness of submission of audit reports to legislature  ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-26 (iii)","(iii) Evidence of follow up on audit recommendations ","PI-26","PI-26  Scope, nature and follow-up of external audit","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (i)","(i) Scope of the legislature's scrutiny  ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (ii)","(ii) Extent to which the legislature's procedures are well-established and respected ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (iii)","(iii) Adequacy of time for the legislature to provide a response to budget proposals both the detailed estimates and, where applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle(time allowed in practice for all stages combined ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-27 (iv)","(iv) Rules for in-year amendments to the budget without ex-ante approval by the legislature ","PI-27","PI-27  Legislative scrutiny of the annual budget law","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (i)","(i) Timeliness of examination of audit reports by the legislature(for reports received within the last three years  ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (ii)","(ii) Extent of hearings on key findings undertaken by the legislature  ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-28 (iii)","(iii)  Issuance of recommended actions by the legislature and implementation by the executive ","PI-28","PI-28  Legislative scrutiny of external audit reports","C(iv)","Civ  External monitoring and auditing",2011]
["PI-3 (i)","(i) Actual domestic revenue collection compared to domestic revenue estimates in the original, approved budget ","PI-3","PI-3  Aggregate revenue out-turn compared to original approved budget","A","A  Credibility of public finance and budget",2011]
["PI-4 (i)","(i) Stock of expenditure payment arrears(as a percentage of actual total expenditure for the corresponding fiscal year and any recent change in the stock ","PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",2011]
["PI-4 (ii)","(ii) Availability of data for monitoring the stock of expenditure payment arrears ","PI-4","PI-4  Stock and monitoring of expenditure payment arrears","A","A  Credibility of public finance and budget",2011]
["PI-5 (i)","(i) The classification system used for formulation, execution and reporting of the central government's budget ","PI-5","PI-5  Classification of the budget","B","B  Completeness and transparency",2011]
["PI-6 (i)","(i) Share of the  elements listed information in the budget documentation most recently issued by the central government(in order to count in the assessment, the full specification of the information benchmark must be met ","PI-6","PI-6  Comprehensiveness of information included in budget documentation","B","B  Completeness and transparency",2011]
["PI-7 (i)","(i) The level of extra-budgetary expenditure(other than donor funded projects which is unreported ie not included in fiscal reports  ","PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",2011]
["PI-7 (ii)","(ii) Income/expenditure information on donor-funded projects which is included in fiscal reports ","PI-7","PI-7  Extent of unreported government operations","B","B  Completeness and transparency",2011]
["PI-8 (i)","(i) Transparent and rules based systems in the horizontal allocation among SN governments of unconditional and conditional transfers from central government(both budgeted and actual allocations; ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-8 (ii)","(ii) Timeliness of reliable information to SN governments on their allocations from central government for the coming year; ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-8 (iii)","(iii) Extent to which consolidated fiscal data(at least on revenue and expenditure is collected and reported for general government according to sectoral categories ","PI-8","PI-8  Transparency of inter-governmental fiscal relations","B","B  Completeness and transparency",2011]
["PI-9 (i)","(i) Extent of central government monitoring of AGAs and PEs  ","PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",2011]
["PI-9 (ii)","(ii) Extent of central government monitoring of SN governments' fiscal position ","PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities","B","B  Completeness and transparency",2011]
["D-1 (i)","D-(i) Annual deviation of actual budget support from the forecast provided by the donor agencies at least six weeks prior to the government submitting its budget proposals to the legislature(or equivalent approving body ","D-1","D- Predictability of Direct Budget Support","D","D Donors practices",2011]
["D-1 (ii)","D-(ii) In-year timeliness of donor disbursements(compliance with aggregate quarterly estimates ","D-1","D- Predictability of Direct Budget Support","D","D Donors practices",2011]
["D-2 (i)","D-(i) Completeness and timeliness of budget estimates by donors for project support ","D-2","D- Financial information provided by donors for budgeting and reporting on project and program aid","D","D Donors practices",2011]
["D-2 (ii)","D-(ii) Frequency and coverage of reporting by donors on actual donor flows for project support ","D-2","D- Financial information provided by donors for budgeting and reporting on project and program aid","D","D Donors practices",2011]
["D-3 (i)","D-(i) Overall proportion of aid funds to central government that are managed through national procedures ","D-3","D- Proportion of aid that is managed by use of national procedures","D","D Donors practices",2011]
["A","A  Credibility of public finance and budget",0,0,0,0,2011]
["B","B  Completeness and transparency",0,0,0,0,2011]
["C(i)","Ci  Planning and budgeting based on public policy",0,0,0,0,2011]
["C(ii)","Cii  Predictability and control in budget execution",0,0,0,0,2011]
["C(iii)","Ciii  Accounting, data recording and reporting",0,0,0,0,2011]
["C(iv)","Civ  External monitoring and auditing",0,0,0,0,2011]
["D","D Donors practices",0,0,0,0,2011]
[]
["Years",null,"Score 2011 FMK","Score 2016 FMK","Comp","Names"]
[2000,null,"A","A","Yes","Pillar"]
[2001,null,"B","B","No","Indicator"]
[2002,null,"C","C",null,"Dimensions"]
[2003,null,"D","D",null,"1. Overall Budget Discipline"]
[2004,null,"NU","D*",null,"2. Strategic allocation of resources "]
[2005,null,"NA","NU",null,"3. Effective service delivery "]
[2006,null,"NR","NA",null,"Team Leader"]
[2007,null,null,null,null,"Country"]
[2008,null,null,null,null,"Overall Rating"]
[2009,null,null,null,null,"Current assessment"]
[2010,null,null,null,null,"Previous assessment"]
[2011,null,null,null,null,"Score by pillar / indicator"]
[2012,null,null,null,null,"Indicators / Dimensions "]
[2013,null,null,null,null,"Number of dimensions per score "]
[2014,null,null,null,null,"Year "]
[2015,null,null,null,null,"PEFA scores by indicators "]
[2016,null,null,null,null,"PEFA scores by dimension"]
[2017,null,null,null,null,"Evolution of scores (2016 Table)"]
[2018,null,null,null,null,"Scores - Year "]
[2019,null,null,null,null,"2011 Fmk"]
[2020,null,null,null,null,"Justification of PEFA scores  "]
[2021,null,null,null,null,"2016 Fmk"]
[2022,null,null,null,null,"Scores evolution for indicators "]
[2023,null,null,null,null,"Scores evolution for dimensions "]
[2024,null,null,null,null,"Score Evolution "]
[2025,null,null,null,null,"Scores by pillar "]
[2026,null,null,null,null,"1. Low"]
[2027,null,null,null,null,"2. Basic"]
[2028,null,null,null,null,"3. Good"]
[2029,null,null,null,null,"4. Very good"]
[2030,null,null,null,null,"Strength"]
[2031,null,null,null,null,"Weakness"]
[2032,null,null,null,null,"Average"]
[2033,null,null,null,null,"Rationale for the assessment"]
[2034,null,null,null,null,"Ranking of indicators according to their score"]
["NA",null,null,null,null,"Cross-tabulation of PEFA indicators and budget results"]
[null,null,null,null,null,"Numbers"]
[null,null,null,null,null,"Change in scores compared with the previous assessment (2016 framework)"]
[null,null,null,null,null,"Change in scores compared with the previous assessment (2011 framework)"]
[null,null,null,null,null,"Dim."]
[null,null,null,null,null,"PEFA assessment - 2016 Framework"]
[null,null,null,null,null,"PEFA assessment - 2011 Framework"]
[null,null,null,null,null,"Number of indicators/dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Number of indicators by scores (2016 fmk)"]
[null,null,null,null,null,"Number of dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators/dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of dimensions by scores (2016 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators/dimensions by scores (2011 fmk)"]
[null,null,null,null,null,"Evolution of the number of indicators by scores (2011 fmk)"]
[null,null,null,null,null,"Evolution of the number of dimensions by scores (2011 fmk)"]
[null,null,null,null,null,"Justification of the evolution"]
[null,null,null,null,null,"Sheets passwords"]
[null,null,null,null,null,"Input. 2016 fmk : Sec!Pefa2018"]
[null,null,null,null,null,"Input. 2011 fmk : Sec!Pefa2018"]
[null,null,null,null,null,"ES-Synth table: Sec!Pefa2018"]
[null,null,null,null,null,"ES-Indic: Indic"]
[null,null,null,null,null,"ES-Indic (Pilars): Indic"]
[null,null,null,null,null,"ES-Scores: Sec!Pefa2018"]
[null,null,null,null,null,"ES-Scores Evol (2016 fmk): Sec!Pefa2018 "]
[null,null,null,null,null,"ES-Scores Evol  (2011 fmk): Sec!Pefa2018"]
[null,null,null,null,null,"Indic (Evol - Fmk 2016): Sec!Pefa2018"]
[null,null,null,null,null,"Indic (Evol - Fmk 2011): Sec!Pefa2018"]
[null,null,null,null,null,"S-4.1 Pilars :  Indic"]
[null,null,null,null,null,"S-4.1 Pilars (Evol) : Sec!Pefa2018"]
[null,null,null,null,null,"S-4.3 (Indicators) : Indic"]
[null,null,null,null,null,"S-4.3 (Out. 2016) : Indic"]
[null,null,null,null,null,"S-4.3 (Table) : Indic"]
[null,null,null,null,null,"General password : Indic"]
[null,null,null,null,null,"Hidden tables:"]
[null,null,null,null,null,"Profile"]

{"sheet":"Dimension_FR","index":20,"n_rows":320,"n_cols":7,"rows_kept":320,"cut":false,"hidden":true,"merged":[]}
["ID","Dimension Niv. 3","PI-Niv.2","Dimension Niv. 2","PI_Niv.1","Dimension Niv. 1","Fmk"]
[1.1000000000000001,"1.1. Dépenses effectives globales","PI-1","PI-1. Dépenses réelles totales par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[2.1,"2.1. Composition des dépenses effectives par fonction","PI-2","PI-2. Composition des dépenses réelles par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[2.2000000000000002,"2.2. Composition des dépenses effectives par catégorie économique","PI-2","PI-2. Composition des dépenses réelles par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[2.2999999999999998,"2.3. Dépenses financées sur les réserves pour imprévus","PI-2","PI-2. Composition des dépenses réelles par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[3.1,"3.1. Recettes effectives totales","PI-3","PI-3. Recettes réelles totales par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[3.2,"3.2. Composition des recettes effectives","PI-3","PI-3. Recettes réelles totales par rapport au budget initialement approuvé","I","I. Crédibilité du budget",2016]
[4.0999999999999996,"4.1. Classification du budget","PI-4","PI-4. Classification du budget","II","II. Transparence et exhaustivité du budget",2016]
[5.0999999999999996,"5.1. Documentation budgétaire","PI-5","PI-5. Exhaustivité des informations contenues dans la documentation budgétaire","II","II. Transparence et exhaustivité du budget",2016]
[6.1,"6.1. Dépenses non comptabilisées dans les états financiers","PI-6","PI-6. Importance des opérations non rapportées de l’administration centrale","II","II. Transparence et exhaustivité du budget",2016]
[6.2,"6.2. Recettes non comptabilisées dans les états financiers","PI-6","PI-6. Importance des opérations non rapportées de l’administration centrale","II","II. Transparence et exhaustivité du budget",2016]
[6.3,"6.3. États financiers des unités extrabudgétaires","PI-6","PI-6. Importance des opérations non rapportées de l’administration centrale","II","II. Transparence et exhaustivité du budget",2016]
[7.1,"7.1. Système d’affectation des transferts","PI-7","PI-7. Transferts aux administrations infranationales","II","II. Transparence et exhaustivité du budget",2016]
[7.2,"7.2. Communication en temps voulu d’informations sur les transferts","PI-7","PI-7. Transferts aux administrations infranationales","II","II. Transparence et exhaustivité du budget",2016]
[8.1,"8.1. Plans de performance pour assurer les prestations de services","PI-8","PI-8. Utilisation des informations sur la performance pour assurer les prestations de service.","II","II. Transparence et exhaustivité du budget",2016]
[8.1999999999999993,"8.2. Performance des fonctions de prestation de services","PI-8","PI-8. Utilisation des informations sur la performance pour assurer les prestations de service.","II","II. Transparence et exhaustivité du budget",2016]
[8.3000000000000007,"8.3. Ressources reçues par les unités de prestation de services","PI-8","PI-8. Utilisation des informations sur la performance pour assurer les prestations de service.","II","II. Transparence et exhaustivité du budget",2016]
[8.4,"8.4. Évaluation de la performance des fonctions de prestation de services","PI-8","PI-8. Utilisation des informations sur la performance pour assurer les prestations de service.","II","II. Transparence et exhaustivité du budget",2016]
[9.1,"9.1. Accès du Public aux informations fiscales ","PI-9","PI-9. Accès du public aux principales informations budgétaires","II","II. Transparence et exhaustivité du budget",2016]
[10.1,"10.1. Suivi des entreprises publiques","PI-10","PI-10. Établissement de rapports sur les risques budgétaires","III","III. Gestion des actifs et des passifs",2016]
[10.199999999999999,"10.2. Suivi des administrations infranationales","PI-10","PI-10. Établissement de rapports sur les risques budgétaires","III","III. Gestion des actifs et des passifs",2016]
[10.3,"10.3. Passifs éventuels et autres risques budgétaires","PI-10","PI-10. Établissement de rapports sur les risques budgétaires","III","III. Gestion des actifs et des passifs",2016]
[11.1,"11.1. Analyse économique des projets d’investissement","PI-11","PI-11. Gestion des investissements publics","III","III. Gestion des actifs et des passifs",2016]
[11.2,"11.2. Sélection des projets d’investissement","PI-11","PI-11. Gestion des investissements publics","III","III. Gestion des actifs et des passifs",2016]
[11.3,"11.3. Calcul du coût des projets d’investissement","PI-11","PI-11. Gestion des investissements publics","III","III. Gestion des actifs et des passifs",2016]
[11.4,"11.4. Suivi des projets d’investissement","PI-11","PI-11. Gestion des investissements publics","III","III. Gestion des actifs et des passifs",2016]
[12.1,"12.1. Suivi des actifs financiers","PI-12","PI-12. Gestion des actifs publics","III","III. Gestion des actifs et des passifs",2016]
[12.2,"12.2. Suivi des actifs non financiers","PI-12","PI-12. Gestion des actifs publics","III","III. Gestion des actifs et des passifs",2016]
[12.3,"12.3. Transparence de la cession des actifs","PI-12","PI-12. Gestion des actifs publics","III","III. Gestion des actifs et des passifs",2016]
[13.1,"13.1. Enregistrement et présentation des données sur la dette et les garanties","PI-13","PI-13. Gestion de la dette","III","III. Gestion des actifs et des passifs",2016]
[13.2,"13.2. Approbation de la dette et des garanties","PI-13","PI-13. Gestion de la dette","III","III. Gestion des actifs et des passifs",2016]
[13.3,"13.3. Stratégie de gestion de la dette","PI-13","PI-13. Gestion de la dette","III","III. Gestion des actifs et des passifs",2016]
[14.1,"14.1. Prévisions macroéconomiques","PI-14","PI-14. Prévisions macroéconomiques et budgétaires","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[14.2,"14.2. Prévisions budgétaires","PI-14","PI-14. Prévisions macroéconomiques et budgétaires","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[14.3,"14.3. Analyse de sensibilité macrobudgétaire","PI-14","PI-14. Prévisions macroéconomiques et budgétaires","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[15.1,"15.1. Impact budgétaire des politiques proposées","PI-15","PI-15. Stratégie budgétaire","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[15.2,"15.2. Adoption de la stratégie budgétaire","PI-15","PI-15. Stratégie budgétaire","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[15.3,"15.3. Présentation des résultats budgétaires","PI-15","PI-15. Stratégie budgétaire","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[16.100000000000001,"16.1. Prévisions de dépenses à moyen terme","PI-16","PI-16. Perspective à moyen terme de la budgétisation des dépenses","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[16.2,"16.2. Plafonnement des dépenses à moyen terme","PI-16","PI-16. Perspective à moyen terme de la budgétisation des dépenses","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[16.3,"16.3. Alignement des plans stratégiques et des budgets à moyen terme","PI-16","PI-16. Perspective à moyen terme de la budgétisation des dépenses","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[16.399999999999999,"16.4. Cohérence des budgets avec les estimations de l’exercice précédent","PI-16","PI-16. Perspective à moyen terme de la budgétisation des dépenses","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[17.100000000000001,"17.1. Calendrier budgétaire","PI-17","PI-17. Processus de préparation du budget","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[17.2,"17.2. Directives pour la préparation du budget","PI-17","PI-17. Processus de préparation du budget","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[17.3,"17.3. Présentation du budget au pouvoir législatif","PI-17","PI-17. Processus de préparation du budget","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[18.100000000000001,"18.1. Portée de l’examen des budgets","PI-18","PI-18. Examen de la loi de finances annuelle par le pouvoir législatif","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[18.2,"18.2. Procédures d’examen des budgets par le pouvoir législatif","PI-18","PI-18. Examen de la loi de finances annuelle par le pouvoir législatif","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[18.3,"18.3. Calendrier d’approbation des budgets","PI-18","PI-18. Examen de la loi de finances annuelle par le pouvoir législatif","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[18.399999999999999,"18.4. Règles d’ajustement budgétaire par l’exécutif","PI-18","PI-18. Examen de la loi de finances annuelle par le pouvoir législatif","IV","IV. Stratégie budgétaire et élaboration du budget",2016]
[19.100000000000001,"19.1. Droits et obligations en matière de recouvrement des recettes","PI-19","PI-19. Gestion des recettes","V","V. Prévisibilité et contrôle",2016]
[19.2,"19.2. Gestion des risques liés aux recettes","PI-19","PI-19. Gestion des recettes","V","V. Prévisibilité et contrôle",2016]
[19.3,"19.3. Audits et enquêtes concernant les recettes","PI-19","PI-19. Gestion des recettes","V","V. Prévisibilité et contrôle",2016]
[19.399999999999999,"19.4. Suivi des arriérés de recettes","PI-19","PI-19. Gestion des recettes","V","V. Prévisibilité et contrôle",2016]
[20.100000000000001,"20.1. Informations sur le recouvrement des recettes","PI-20","PI-20. Comptabilisation des recettes","V","V. Prévisibilité et contrôle",2016]
[20.2,"20.2. Transfert des recettes recouvrées","PI-20","PI-20. Comptabilisation des recettes","V","V. Prévisibilité et contrôle",2016]
[20.3,"20.3. Rapprochement des comptes de recettes","PI-20","PI-20. Comptabilisation des recettes","V","V. Prévisibilité et contrôle",2016]
[21.1,"21.1. Consolidation des soldes de trésorerie","PI-21","PI-21. Prévisibilité de l’affectation des ressources en cours d’exercice.","V","V. Prévisibilité et contrôle",2016]
[21.2,"21.2. Prévisions de trésorerie et suivi","PI-21","PI-21. Prévisibilité de l’affectation des ressources en cours d’exercice.","V","V. Prévisibilité et contrôle",2016]
[21.3,"21.3. Informations sur les plafonds d’engagement","PI-21","PI-21. Prévisibilité de l’affectation des ressources en cours d’exercice.","V","V. Prévisibilité et contrôle",2016]
[21.4,"21.4. Ampleur des ajustements budgétaires en cours d’exercice","PI-21","PI-21. Prévisibilité de l’affectation des ressources en cours d’exercice.","V","V. Prévisibilité et contrôle",2016]
[22.1,"22.1. Stock d’arriérés de dépenses","PI-22","PI-22. Arriérés de dépenses","V","V. Prévisibilité et contrôle",2016]
[22.2,"22.2. Suivi des arriérés de dépenses","PI-22","PI-22. Arriérés de dépenses","V","V. Prévisibilité et contrôle",2016]
[23.1,"23.1. Intégration des états de paie et des dossiers du personnel","PI-23","PI-23. Efficacité des contrôles des états de paie","V","V. Prévisibilité et contrôle",2016]
[23.2,"23.2. Gestion des modifications apportées aux états de paie","PI-23","PI-23. Efficacité des contrôles des états de paie","V","V. Prévisibilité et contrôle",2016]
[23.3,"23.3. Contrôle interne des états de paie","PI-23","PI-23. Efficacité des contrôles des états de paie","V","V. Prévisibilité et contrôle",2016]
[23.4,"23.4. Audit des états de paie","PI-23","PI-23. Efficacité des contrôles des états de paie","V","V. Prévisibilité et contrôle",2016]
[24.1,"24.1. Suivi de la passation des marchés","PI-24","PI-24. Gestion de la passation des marchés publics","V","V. Prévisibilité et contrôle",2016]
[24.2,"24.2. Méthodes de passation des marchés","PI-24","PI-24. Gestion de la passation des marchés publics","V","V. Prévisibilité et contrôle",2016]
[24.3,"24.3. Accès du public aux informations sur la passation des marchés","PI-24","PI-24. Gestion de la passation des marchés publics","V","V. Prévisibilité et contrôle",2016]
[24.4,"24.4. Instruction des plaintes concernant la passation des marchés","PI-24","PI-24. Gestion de la passation des marchés publics","V","V. Prévisibilité et contrôle",2016]
[25.1,"25.1. Séparation des tâches","PI-25","PI-25. Efficacité des contrôles internes des dépenses non salariales","V","V. Prévisibilité et contrôle",2016]
[25.2,"25.2. Efficacité du contrôle des engagements de dépenses","PI-25","PI-25. Efficacité des contrôles internes des dépenses non salariales","V","V. Prévisibilité et contrôle",2016]
[25.3,"25.3. Respect des règles et procédures de paiement","PI-25","PI-25. Efficacité des contrôles internes des dépenses non salariales","V","V. Prévisibilité et contrôle",2016]
[26.1,"26.1. Portée de l’audit interne","PI-26","PI-26. Audit interne","V","V. Prévisibilité et contrôle",2016]
[26.2,"26.2. Nature des audits et normes appliquées","PI-26","PI-26. Audit interne","V","V. Prévisibilité et contrôle",2016]
[26.3,"26.3. Exécution d’audits internes et rapports d’audit","PI-26","PI-26. Audit interne","V","V. Prévisibilité et contrôle",2016]
[26.4,"26.4. Suite donnée aux audits internes","PI-26","PI-26. Audit interne","V","V. Prévisibilité et contrôle",2016]
[27.1,"27.1. Rapprochement des comptes bancaires","PI-27","PI-27. Intégrité des données financières","VI","VI. Comptabilité et reporting",2016]
[27.2,"27.2. Comptes d’attente","PI-27","PI-27. Intégrité des données financières","VI","VI. Comptabilité et reporting",2016]
[27.3,"27.3. Comptes d’avances","PI-27","PI-27. Intégrité des données financières","VI","VI. Comptabilité et reporting",2016]
[27.4,"27.4. Processus en place pour assurer l’intégrité des données financières","PI-27","PI-27. Intégrité des données financières","VI","VI. Comptabilité et reporting",2016]
[28.1,"28.1. Portée et comparabilité des rapports","PI-28","PI-28. Rapports budgétaires en cours d’exercice","VI","VI. Comptabilité et reporting",2016]
[28.2,"28.2. Calendrier de publication des rapports","PI-28","PI-28. Rapports budgétaires en cours d’exercice","VI","VI. Comptabilité et reporting",2016]
[28.3,"28.3. Exactitude des rapports","PI-28","PI-28. Rapports budgétaires en cours d’exercice","VI","VI. Comptabilité et reporting",2016]
[29.1,"29.1. Exhaustivité des rapports financiers annuels","PI-29","PI-29. Rapports financiers annuels","VI","VI. Comptabilité et reporting",2016]
[29.2,"29.2. Rapports financiers soumis à des audits externes","PI-29","PI-29. Rapports financiers annuels","VI","VI. Comptabilité et reporting",2016]
[29.3,"29.3. Normes comptables","PI-29","PI-29. Rapports financiers annuels","VI","VI. Comptabilité et reporting",2016]
[30.1,"30.1. Portée de l’audit et normes d’audit","PI-30","PI-30. Etendue, nature et suivi de la vérification externe","VII","VII. Examen et audit externes",2016]
[30.2,"30.2. Soumission de rapports d’audit au pouvoir législatif","PI-30","PI-30. Etendue, nature et suivi de la vérification externe","VII","VII. Examen et audit externes",2016]
[30.3,"30.3. Suite donnée aux audits externes","PI-30","PI-30. Etendue, nature et suivi de la vérification externe","VII","VII. Examen et audit externes",2016]
[30.4,"30.4. Indépendance de l’institution supérieure de contrôle des finances publiques","PI-30","PI-30. Etendue, nature et suivi de la vérification externe","VII","VII. Examen et audit externes",2016]
[31.1,"31.1. Calendrier d’examen des rapports d’audit","PI-31","PI-31. Examen des rapports de vérification externe par le pouvoir législatif","VII","VII. Examen et audit externes",2016]
[31.2,"31.2. Auditions sur les conclusions de l’audit","PI-31","PI-31. Examen des rapports de vérification externe par le pouvoir législatif","VII","VII. Examen et audit externes",2016]
[31.3,"31.3. Recommandations du pouvoir législatif concernant l’audit","PI-31","PI-31. Examen des rapports de vérification externe par le pouvoir législatif","VII","VII. Examen et audit externes",2016]
[31.4,"31.4. Transparence de l’examen des rapports d’audit par le pouvoir législatif","PI-31","PI-31. Examen des rapports de vérification externe par le pouvoir législatif","VII","VII. Examen et audit externes",2016]
["PI-1","PI-1. Dépenses réelles totales par rapport au budget initialement approuvé","I","I. Crédibilité du budget",null,null,2016]
["PI-2","PI-2. Composition des dépenses réelles par rapport au budget initialement approuvé","I","I. Crédibilité du budget",null,null,2016]
["PI-3","PI-3. Recettes réelles totales par rapport au budget initialement approuvé","I","I. Crédibilité du budget",null,null,2016]
["PI-4","PI-4. Classification du budget","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-5","PI-5. Exhaustivité des informations contenues dans la documentation budgétaire","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-6","PI-6. Importance des opérations non rapportées de l’administration centrale","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-7","PI-7. Transferts aux administrations infranationales","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-8","PI-8. Utilisation des informations sur la performance pour assurer les prestations de service.","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-9","PI-9. Accès du public aux principales informations budgétaires","II","II. Transparence et exhaustivité du budget",null,null,2016]
["PI-10","PI-10. Établissement de rapports sur les risques budgétaires","III","III. Gestion des actifs et des passifs",null,null,2016]
["PI-11","PI-11. Gestion des investissements publics","III","III. Gestion des actifs et des passifs",null,null,2016]
["PI-12","PI-12. Gestion des actifs publics","III","III. Gestion des actifs et des passifs",null,null,2016]
["PI-13","PI-13. Gestion de la dette","III","III. Gestion des actifs et des passifs",null,null,2016]
["PI-14","PI-14. Prévisions macroéconomiques et budgétaires","IV","IV. Stratégie budgétaire et élaboration du budget",null,null,2016]
["PI-15","PI-15. Stratégie budgétaire","IV","IV. Stratégie budgétaire et élaboration du budget",null,null,2016]
["PI-16","PI-16. Perspective à moyen terme de la budgétisation des dépenses","IV","IV. Stratégie budgétaire et élaboration du budget",null,null,2016]
["PI-17","PI-17. Processus de préparation du budget","IV","IV. Stratégie budgétaire et élaboration du budget",null,null,2016]
["PI-18","PI-18. Examen de la loi de finances annuelle par le pouvoir législatif","IV","IV. Stratégie budgétaire et élaboration du budget",null,null,2016]
["PI-19","PI-19. Gestion des recettes","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-20","PI-20. Comptabilisation des recettes","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-21","PI-21. Prévisibilité de l’affectation des ressources en cours d’exercice.","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-22","PI-22. Arriérés de dépenses","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-23","PI-23. Efficacité des contrôles des états de paie","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-24","PI-24. Gestion de la passation des marchés publics","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-25","PI-25. Efficacité des contrôles internes des dépenses non salariales","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-26","PI-26. Audit interne","V","V. Prévisibilité et contrôle",null,null,2016]
["PI-27","PI-27. Intégrité des données financières","VI","VI. Comptabilité et reporting",null,null,2016]
["PI-28","PI-28. Rapports budgétaires en cours d’exercice","VI","VI. Comptabilité et reporting",null,null,2016]
["PI-29","PI-29. Rapports financiers annuels","VI","VI. Comptabilité et reporting",null,null,2016]
["PI-30","PI-30. Etendue, nature et suivi de la vérification externe","VII","VII. Examen et audit externes",null,null,2016]
["PI-31","PI-31. Examen des rapports de vérification externe par le pouvoir législatif","VII","VII. Examen et audit externes",null,null,2016]
["I","I. Crédibilité du budget"]
["II","II. Transparence et exhaustivité du budget"]
["III","III. Gestion des actifs et des passifs"]
["IV","IV. Stratégie budgétaire et élaboration du budget"]
["V","V. Prévisibilité et contrôle"]
["VI","VI. Comptabilité et reporting"]
["VII","VII. Examen et audit externes"]
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[null,null,"Score 2011 FMK","Score 2016 FMK","Comp","Names"]
[null,null,"A","A","Oui","Pilier"]
[null,null,"B","B","Non","Indicateur"]
[null,null,"C","C",null,"Composante"]
[null,null,"D","D",null,"1. Discipline budgétaire globale"]
[null,null,"NU","D*",null,"2. Allocation stratégique des ressources "]
[null,null,"NA","NU",null,"3. Prestation de services efficace "]
[null,null,"NR","NA",null,"Chef d'équipe"]
[null,null,null,null,null,"Pays"]
[null,null,null,null,null,"Score global"]
[null,null,null,null,null,"Evaluation actuelle"]
[null,null,null,null,null,"Évaluation précédente"]
[null,null,null,null,null,"Score par pilier / indicateur "]
[null,null,null,null,null,"Indicateurs / Dimensions "]
[null,null,null,null,null,"Nombre de dimensions par score "]
[null,null,null,null,null,"Année "]
[null,null,null,null,null,"Scores PEFA par indicateurs "]
[null,null,null,null,null,"Scores PEFA par dimension"]
[null,null,null,null,null,"Evolution des scores (cadre 2016)"]
[null,null,null,null,null,"Scores - Année "]
[null,null,null,null,null,"Cadre 2011"]
[null,null,null,null,null,"Justification des scores PEFA  "]
[null,null,null,null,null,"Fmk 2016"]
[null,null,null,null,null,"Evolution des scores pour les indicateurs "]
[null,null,null,null,null,"Evolution des scores pour les dimensions "]
[null,null,null,null,null,"Evolution des scores "]
[null,null,null,null,null,"Scores par piliers "]
[null,null,null,null,null,"Elémentaire"]
[null,null,null,null,null,"Basique"]
[null,null,null,null,null,"Satisfaisant"]
[null,null,null,null,null,"Avancé"]
[null,null,null,null,null,"Force"]
[null,null,null,null,null,"Faiblesse"]
[null,null,null,null,null,"Moyenne"]
[null,null,null,null,null,"Justification de l'évaluation"]
[null,null,null,null,null,"Classement des indicateurs en fonction de leur score"]
[null,null,null,null,null,"Tableau croisé des indicateurs PEFA et des résultats budgétaires"]
[null,null,null,null,null,"Nombres"]
[null,null,null,null,null,"Évolution des scores par rapport à l'évaluation précédente (cadre 2016)"]
[null,null,null,null,null,"Évolution des scores par rapport à l'évaluation précédente (cadre 2011)"]
[null,null,null,null,null,"Dim."]
[null,null,null,null,null,"Evaluation PEFA - cadre 2016"]
[null,null,null,null,null,"Evaluation PEFA - Cadre 2011"]
[null,null,null,null,null,"Nombre d'indicateurs/dimensions par score (cadre 2016)"]
[null,null,null,null,null,"Nombre d'indicateurs par score (cadre 2016)"]
[null,null,null,null,null,"Nombre de dimensions par score (cadre 2016)"]
[null,null,null,null,null,"Evolution du nombre d'indicateurs/dimensions par score (cadre 2016)"]
[null,null,null,null,null,"Evolution du nombre d'indicateurs par score (cadre 2016)"]
[null,null,null,null,null,"Evolution du nombre de dimensions par score (cadre 2016)"]
[null,null,null,null,null,"Evolution du nombre d'indicateurs/dimensions par score (2011 fmk)"]
[null,null,null,null,null,"Evolution du nombre d'indicateurs par score (2011 fmk)"]
[null,null,null,null,null,"Evolution du nombre de dimensions par score (2011 fmk)"]
[null,null,null,null,null,"Justification de l'évolution"]
[null,null,null,null,null,"Sheets passwords"]
[null,null,null,null,null,"Input. cadre 2016 : Sec!Pefa2018"]
[null,null,null,null,null,"Input. 2011 fmk : Sec!Pefa2018"]
[null,null,null,null,null,"ES-Synth table: Sec!Pefa2018"]
[null,null,null,null,null,"ES-Indic: Indic"]
[null,null,null,null,null,"ES-Indic (Pilars): Indic"]
[null,null,null,null,null,"ES-Scores: Sec!Pefa2018"]
[null,null,null,null,null,"ES-Scores Evol (cadre 2016): Sec!Pefa2018 "]
[null,null,null,null,null,"ES-Scores Evol  (2011 fmk): Sec!Pefa2018"]
[null,null,null,null,null,"Indic (Evol - Fmk 2016): Sec!Pefa2018"]
[null,null,null,null,null,"Indic (Evol - Fmk 2011): Sec!Pefa2018"]
[null,null,null,null,null,"S-4.1 Pilars :  Indic"]
[null,null,null,null,null,"S-4.1 Pilars (Evol) : Sec!Pefa2018"]
[null,null,null,null,null,"S-4.3 (Indicators) : Indic"]
[null,null,null,null,null,"S-4.3 (Out. 2016) : Indic"]
[null,null,null,null,null,"S-4.3 (Table) : Indic"]
[null,null,null,null,null,"General password : Indic"]
[null,null,null,null,null,"Hidden tables:"]
[null,null,null,null,null,"Profile"]

{"sheet":"Dim Comp 2016","index":21,"n_rows":95,"n_cols":2,"rows_kept":95,"cut":false,"hidden":true,"merged":[]}
["ID","Dimension"]
[1.1000000000000001,"1.1. Dépenses effectives globales"]
[2.1,"2.1. Composition des dépenses effectives par fonction"]
[2.2000000000000002,"2.2. Composition des dépenses effectives par catégorie économique"]
[2.2999999999999998,"2.3. Dépenses financées sur les réserves pour imprévus"]
[3.1,"3.1. Recettes effectives totales"]
[3.2,"3.2. Composition des recettes effectives"]
[4.0999999999999996,"4.1. Classification du budget"]
[5.0999999999999996,"5.1. Documentation budgétaire"]
[6.1,"6.1. Dépenses non comptabilisées dans les états financiers"]
[6.2,"6.2. Recettes non comptabilisées dans les états financiers"]
[6.3,"6.3. États financiers des unités extrabudgétaires"]
[7.1,"7.1. Système d’affectation des transferts"]
[7.2,"7.2. Communication en temps voulu d’informations sur les transferts"]
[8.1,"8.1. Plans de performance pour assurer les prestations de services"]
[8.1999999999999993,"8.2. Performance des fonctions de prestation de services"]
[8.3000000000000007,"8.3. Ressources reçues par les unités de prestation de services"]
[8.4,"8.4. Évaluation de la performance des fonctions de prestation de services"]
[9.1,"9.1. Accès du Public aux informations fiscales "]
[10.1,"10.1. Suivi des entreprises publiques"]
[10.199999999999999,"10.2. Suivi des administrations infranationales"]
[10.3,"10.3. Passifs éventuels et autres risques budgétaires"]
[11.1,"11.1. Analyse économique des projets d’investissement"]
[11.2,"11.2. Sélection des projets d’investissement"]
[11.3,"11.3. Calcul du coût des projets d’investissement"]
[11.4,"11.4. Suivi des projets d’investissement"]
[12.1,"12.1. Suivi des actifs financiers"]
[12.2,"12.2. Suivi des actifs non financiers"]
[12.3,"12.3. Transparence de la cession des actifs"]
[13.1,"13.1. Enregistrement et présentation des données sur la dette et les garanties"]
[13.2,"13.2. Approbation de la dette et des garanties"]
[13.3,"13.3. Stratégie de gestion de la dette"]
[14.1,"14.1. Prévisions macroéconomiques"]
[14.2,"14.2. Prévisions budgétaires"]
[14.3,"14.3. Analyse de sensibilité macrobudgétaire"]
[15.1,"15.1. Impact budgétaire des politiques proposées"]
[15.2,"15.2. Adoption de la stratégie budgétaire"]
[15.3,"15.3. Présentation des résultats budgétaires"]
[16.100000000000001,"16.1. Prévisions de dépenses à moyen terme"]
[16.2,"16.2. Plafonnement des dépenses à moyen terme"]
[16.3,"16.3. Alignement des plans stratégiques et des budgets à moyen terme"]
[16.399999999999999,"16.4. Cohérence des budgets avec les estimations de l’exercice précédent"]
[17.100000000000001,"17.1. Calendrier budgétaire"]
[17.2,"17.2. Directives pour la préparation du budget"]
[17.3,"17.3. Présentation du budget au pouvoir législatif"]
[18.100000000000001,"18.1. Portée de l’examen des budgets"]
[18.2,"18.2. Procédures d’examen des budgets par le pouvoir législatif"]
[18.3,"18.3. Calendrier d’approbation des budgets"]
[18.399999999999999,"18.4. Règles d’ajustement budgétaire par l’exécutif"]
[19.100000000000001,"19.1. Droits et obligations en matière de recouvrement des recettes"]
[19.2,"19.2. Gestion des risques liés aux recettes"]
[19.3,"19.3. Audits et enquêtes concernant les recettes"]
[19.399999999999999,"19.4. Suivi des arriérés de recettes"]
[20.100000000000001,"20.1. Informations sur le recouvrement des recettes"]
[20.2,"20.2. Transfert des recettes recouvrées"]
[20.3,"20.3. Rapprochement des comptes de recettes"]
[21.1,"21.1. Consolidation des soldes de trésorerie"]
[21.2,"21.2. Prévisions de trésorerie et suivi"]
[21.3,"21.3. Informations sur les plafonds d’engagement"]
[21.4,"21.4. Ampleur des ajustements budgétaires en cours d’exercice"]
[22.1,"22.1. Stock d’arriérés de dépenses"]
[22.2,"22.2. Suivi des arriérés de dépenses"]
[23.1,"23.1. Intégration des états de paie et des dossiers du personnel"]
[23.2,"23.2. Gestion des modifications apportées aux états de paie"]
[23.3,"23.3. Contrôle interne des états de paie"]
[23.4,"23.4. Audit des états de paie"]
[24.1,"24.1. Suivi de la passation des marchés"]
[24.2,"24.2. Méthodes de passation des marchés"]
[24.3,"24.3. Accès du public aux informations sur la passation des marchés"]
[24.4,"24.4. Instruction des plaintes concernant la passation des marchés"]
[25.1,"25.1. Séparation des tâches"]
[25.2,"25.2. Efficacité du contrôle des engagements de dépenses"]
[25.3,"25.3. Respect des règles et procédures de paiement"]
[26.1,"26.1. Portée de l’audit interne"]
[26.2,"26.2. Nature des audits et normes appliquées"]
[26.3,"26.3. Exécution d’audits internes et rapports d’audit"]
[26.4,"26.4. Suite donnée aux audits internes"]
[27.1,"27.1. Rapprochement des comptes bancaires"]
[27.2,"27.2. Comptes d’attente"]
[27.3,"27.3. Comptes d’avances"]
[27.4,"27.4. Processus en place pour assurer l’intégrité des données financières"]
[28.1,"28.1. Portée et comparabilité des rapports"]
[28.2,"28.2. Calendrier de publication des rapports"]
[28.3,"28.3. Exactitude des rapports"]
[29.1,"29.1. Exhaustivité des rapports financiers annuels"]
[29.2,"29.2. Rapports financiers soumis à des audits externes"]
[29.3,"29.3. Normes comptables"]
[30.1,"30.1. Portée de l’audit et normes d’audit"]
[30.2,"30.2. Soumission de rapports d’audit au pouvoir législatif"]
[30.3,"30.3. Suite donnée aux audits externes"]
[30.4,"30.4. Indépendance de l’institution supérieure de contrôle des finances publiques"]
[31.1,"31.1. Calendrier d’examen des rapports d’audit"]
[31.2,"31.2. Auditions sur les conclusions de l’audit"]
[31.3,"31.3. Recommandations du pouvoir législatif concernant l’audit"]
[31.4,"31.4. Transparence de l’examen des rapports d’audit par le pouvoir législatif"]

{"sheet":"Dim_Indic 2016","index":22,"n_rows":32,"n_cols":2,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
["ID","Label"]
["PI_1","PI-1  Aggregate expenditure outturn "]
["PI_2","PI-2  Expenditure composition outturn "]
["PI_3","PI-3  Revenue outturn "]
["PI_4","PI-4  Budget classification "]
["PI_5","PI-5  Budget documentation "]
["PI_6","PI-6  Central government operations outside financial reports "]
["PI_7","PI-7  Transfers to subnational governments "]
["PI_8","PI-8  Performance information for service delivery "]
["PI_9","PI-9  Public access to fiscal information "]
["PI_10","PI-10  Fiscal risk reporting "]
["PI_11","PI-11  Public investment management "]
["PI_12","PI-12  Public asset management "]
["PI_13","PI-13  Debt management "]
["PI_14","PI-14  Macroeconomic and fiscal forecasting  "]
["PI_15","PI-15  Fiscal strategy  "]
["PI_16","PI-16  Medium term perspective in expenditure budgeting  "]
["PI_17","PI-17  Budget preparation process "]
["PI_18","PI-18  Legislative scrutiny of budgets "]
["PI_19","PI-19  Revenue administration "]
["PI_20","PI-20  Accounting for revenue "]
["PI_21","PI-21  Predictability of in_year resource allocation "]
["PI_22","PI-22  Expenditure arrears "]
["PI_23","PI-23  Payroll controls "]
["PI_24","PI-24  Procurement management  "]
["PI_25","PI-25  Internal controls on nonsalary expenditure "]
["PI_26","PI-26  Internal audit "]
["PI_27","PI-27  Financial data integrity "]
["PI_28","PI-28  In_year budget reports "]
["PI_29","PI-29  Annual financial reports "]
["PI_30","PI-30  External audit "]
["PI_31","PI-31  Legislative scrutiny of audit reports "]

{"sheet":"Dim Pilar 2016","index":23,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":true,"merged":[]}
["ID","Dimension Niv. 3"]
["I","I-Budget reliability "]
["II","II-Transparency of public finances  "]
["III","III-Management of assets and liabilities  "]
["IV","IV-Policy-based fiscal strategy and budgeting "]
["V","V-Predictability and control in budget execution "]
["VI","VI-Accounting and reporting "]
["VII","VII-External scrutiny and audit  "]

{"sheet":"Dim_Comp 2011","index":24,"n_rows":77,"n_cols":2,"rows_kept":77,"cut":false,"hidden":true,"merged":[]}
["ID","Dimension Niv. 3"]
["PI-1 (i)","(i) Difference between actual primary expenditure and the originally budgeted primary expenditure "]
["PI-2 (i)","(i) Extent of the variance in expenditure composition during the last three years, excluding contingency items "]
["PI-2 (ii)","(ii) The average amount of expenditure actually charged to the contingency vote over the last three years "]
["PI-3 (i)","(i) Actual domestic revenue collection compared to domestic revenue estimates in the original, approved budget "]
["PI-4 (i)","(i) Stock of expenditure payment arrears(as a percentage of actual total expenditure for the corresponding fiscal year and any recent change in the stock "]
["PI-4 (ii)","(ii) Availability of data for monitoring the stock of expenditure payment arrears "]
["PI-5 (i)","(i) The classification system used for formulation, execution and reporting of the central government's budget "]
["PI-6 (i)","(i) Share of the  elements listed information in the budget documentation most recently issued by the central government(in order to count in the assessment, the full specification of the information benchmark must be met "]
["PI-7 (i)","(i) The level of extra-budgetary expenditure(other than donor funded projects which is unreported ie not included in fiscal reports  "]
["PI-7 (ii)","(ii) Income/expenditure information on donor-funded projects which is included in fiscal reports "]
["PI-8 (i)","(i) Transparent and rules based systems in the horizontal allocation among SN governments of unconditional and conditional transfers from central government(both budgeted and actual allocations; "]
["PI-8 (ii)","(ii) Timeliness of reliable information to SN governments on their allocations from central government for the coming year; "]
["PI-8 (iii)","(iii) Extent to which consolidated fiscal data(at least on revenue and expenditure is collected and reported for general government according to sectoral categories "]
["PI-9 (i)","(i) Extent of central government monitoring of AGAs and PEs  "]
["PI-9 (ii)","(ii) Extent of central government monitoring of SN governments' fiscal position "]
["PI-10 (i)","(i) Share of the  elements listed in Public access to key fiscal information"]
["PI-11 (i)","(i) Existence of and adherence to a fixed budget calendar "]
["PI-11 (ii)","(ii) Guidance on the preparation of budget submissions "]
["PI-11 (iii)","(iii) Timely budget approval by the legislature "]
["PI-12 (ii)","(ii) Scope and frequency of debt sustainability analysis "]
["PI-12 (i)","(i) Multi-year fiscal forecasts and functional allocations "]
["PI-12 (iii)","(iii) Existence of costed sector strategies "]
["PI-12 (iv)","(iv) Linkages between investment budgets and forward expenditure estimates "]
["PI-13 (i)","(i) Clarity and comprehensiveness of tax liabilities "]
["PI-13 (ii)","(ii) Taxpayer access to information on tax liabilities and administrative procedures "]
["PI-13 (iii)","(iii) Existence and functioning of a tax appeals mechanism "]
["PI-14 (i)","(i) Controls in the taxpayer registration system "]
["PI-14 (ii)","(ii) Effectiveness of penalties for non-compliance with registration and declaration obligations "]
["PI-14 (iii)","(iii) Planning and monitoring of tax audit and fraud investigation programs "]
["PI-15 (i)","(i) Collection ratio for gross tax arrears, being the percentage of tax arrears at the beginning of a fiscal year, which was collected during that fiscal year(average of the last two fiscal years "]
["PI-15 (ii)","(ii) Effectiveness of transfer of tax collections to the Treasury by the revenue administration "]
["PI-15 (iii)","(iii) Frequency of complete accounts reconciliation between tax assessments, collections, arrears records and receipts by the Treasury "]
["PI-16 (i)","(i) Extent to which cash flows are forecast and monitored "]
["PI-16 (ii)","(ii) Reliability and horizon of periodic in-year information to MDAs on ceilings for expenditure commitment "]
["PI-16 (iii)","(iii) Frequency and transparency of adjustments to budget allocations, which are decided above the level of management of MDAs "]
["PI-17 (i)","(i) Quality of debt data recording and reporting "]
["PI-17 (iii)","(iii) Systems for contracting loans and issuance of guarantees "]
["PI-17 (ii)","(ii) Extent of consolidation of the government?s cash balances "]
["PI-18 (i)","(i) Degree of integration and reconciliation between personnel records and payroll data "]
["PI-18 (ii)","(ii) Timeliness of changes to personnel records and the payroll  "]
["PI-18 (iii)","(iii) Internal controls of changes to personnel records and the payroll "]
["PI-18 (iv)","(iv) Existence of payroll audits to identify control weaknesses and/or ghost workers "]
["PI-19 (i)","(i) Transparency, comprehensiveness and competition in the legal and regulatory framework "]
["PI-19 (ii)","(ii) Use of competitive procurement methods "]
["PI-19 (iii)","(iii) Public access to complete, reliable, and timely procurement information"]
["PI-19 (iv)","(iv) Existence of an independent administrative procurement complaints system "]
["PI-20 (i)","(i) Effectiveness of expenditure commitment controls "]
["PI-20 (ii)","(ii) Comprehensiveness, relevance and understanding of other internal control rules/ procedures "]
["PI-20 (iii)","(iii) Degree of compliance with rules for processing and recording transactions "]
["PI-21 (i)","(i) Coverage and quality of the internal audit function  "]
["PI-21 (ii)","(ii) Frequency and distribution of reports "]
["PI-21 (iii)","(iii) Extent of management response to internal audit findings "]
["PI-22 (i)","(i) Regularity of bank reconciliations "]
["PI-22 (ii)","(ii) Regularity of reconciliation and clearance of suspense accounts and advances "]
["PI-23 (i)","(i) Collection and processing of information to demonstrate the resources that were actually received(in cash and kind by the most common front-line service delivery units(focus on primary schools and primary health clinics"]
["PI-24 (i)","(i) Scope of reports in terms of coverage and compatibility with budget estimates  "]
["PI-24 (ii)","(ii) Timeliness of the issue of reports  "]
["PI-24 (iii)","(iii) Quality of information "]
["PI-25 (i)","(i) Completeness of the financial statements  "]
["PI-25 (ii)","(ii) Timeliness of submission of the financial statements  "]
["PI-25 (iii)","(iii)  Accounting standards used "]
["PI-26 (i)","(i) Scope/nature of audit performed(incl adherence to auditing standards  "]
["PI-26 (ii)","(ii) Timeliness of submission of audit reports to legislature  "]
["PI-26 (iii)","(iii) Evidence of follow up on audit recommendations "]
["PI-27 (iii)","(iii) Adequacy of time for the legislature to provide a response to budget proposals both the detailed estimates and, where applicable, for proposals on macro-fiscal aggregates earlier in the budget preparation cycle(time allowed in practice for all stages combined "]
["PI-27 (i)","(i) Scope of the legislature's scrutiny  "]
["PI-27 (ii)","(ii) Extent to which the legislature's procedures are well-established and respected "]
["PI-27 (iv)","(iv) Rules for in-year amendments to the budget without ex-ante approval by the legislature "]
["PI-28 (i)","(i) Timeliness of examination of audit reports by the legislature(for reports received within the last three years  "]
["PI-28 (ii)","(ii) Extent of hearings on key findings undertaken by the legislature  "]
["PI-28 (iii)","(iii)  Issuance of recommended actions by the legislature and implementation by the executive "]
["D-1 (i)","D-(i) Annual deviation of actual budget support from the forecast provided by the donor agencies at least six weeks prior to the government submitting its budget proposals to the legislature(or equivalent approving body "]
["D-1 (ii)","D-(ii) In-year timeliness of donor disbursements(compliance with aggregate quarterly estimates "]
["D-2 (i)","D-(i) Completeness and timeliness of budget estimates by donors for project support "]
["D-2 (ii)","D-(ii) Frequency and coverage of reporting by donors on actual donor flows for project support "]
["D-3 (i)","D-(i) Overall proportion of aid funds to central government that are managed through national procedures "]

{"sheet":"Dim_Indic 2011","index":25,"n_rows":32,"n_cols":2,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
["ID","Label"]
["PI-1","PI-1  Aggregate expenditure out-turn compared to original approved budget"]
["PI-2","PI-2  Composition of expenditure out-turn compared to original approved budget"]
["PI-3","PI-3  Aggregate revenue out-turn compared to original approved budget"]
["PI-4","PI-4  Stock and monitoring of expenditure payment arrears"]
["PI-5","PI-5  Classification of the budget"]
["PI-6","PI-6  Comprehensiveness of information included in budget documentation"]
["PI-7","PI-7  Extent of unreported government operations"]
["PI-8","PI-8  Transparency of inter-governmental fiscal relations"]
["PI-9","PI-9  Oversight of aggregate fiscal risk from other public sector entities"]
["PI-10","PI-10  Public access to key fiscal information"]
["PI-11","PI-11  Orderliness and participation in the annual budget process"]
["PI-12","PI-12  Multi-year perspective in fiscal planning, expenditure policy and budgeting"]
["PI-13","PI-13  Transparency of taxpayer obligations and liabilities "]
["PI-14","PI-14  Effectiveness of measures for taxpayer registration and tax assessment"]
["PI-15","PI-15  Effectiveness in collection of tax payments "]
["PI-16","PI-16  Predictability in the availability of funds for commitment of expenditures"]
["PI-17","PI-17  Recording and management of cash balances, debt and guarantees"]
["PI-18","PI-18  Effectiveness of payroll controls"]
["PI-19","PI-19  Competition, value for money and controls in procurement"]
["PI-20","PI-20  Effectiveness of internal controls for non-salary expenditure"]
["PI-21","PI-21  Effectiveness of internal audit"]
["PI-22","PI-22  Timeliness and regularity of  accounts reconciliation"]
["PI-23","PI-23  Availability of information on resources received by service delivery units"]
["PI-24","PI-24  Quality and timeliness of in-year budget reports"]
["PI-25","PI-25  Quality and timeliness of annual financial statements"]
["PI-26","PI-26  Scope, nature and follow-up of external audit"]
["PI-27","PI-27  Legislative scrutiny of the annual budget law"]
["PI-28","PI-28  Legislative scrutiny of external audit reports"]
["D-1","D- Predictability of Direct Budget Support"]
["D-2","D- Financial information provided by donors for budgeting and reporting on project and program aid"]
["D-3","D- Proportion of aid that is managed by use of national procedures"]

{"sheet":"Dim Pilar 2011","index":26,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":true,"merged":[]}
["ID","Label"]
["A","A  Credibility of public finance and budget"]
["B","B  Completeness and transparency"]
["C(i)","Ci  Planning and budgeting based on public policy"]
["C(ii)","Cii  Predictability and control in budget execution"]
["C(iii)","Ciii  Accounting, data recording and reporting"]
["C(iv)","Civ  External monitoring and auditing"]
["D","D Donors practices"]