{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["User's instructions","Input. 2016 fmk","ES-Piliars Indic","ES-Synth table","ES-Scores - 2016 Fmk ","ES-Scores & Evol ","S-4.1 Pilars","S-4.3 (Indicators)","S-4.3 (Out. 2016)","S-4.3 (Table)","colors","MetaData","Profile","Data"],"not_rendered":{"charts":19,"images":2,"macros":1,"external_links":0,"defined_names":8,"comments":0,"pivot_tables":3},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"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":153,"n_cols":27,"rows_kept":153,"cut":false,"hidden":false,"merged":[]}
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[null,null,null,"Team leader",null,null,null,null,null,null,null,"PEFA 2016 FRAMEWORK"]
[]
[null,null,null,"Country",null,null,null,null,"PEFALIA"]
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[]
[null,null,null,"Current assessment",null,null,null,null,2021]
[]
[null,null,null,"Previous assessment",null,null,null,null,2016]
[]
[]
[null,null,null,null,null,null,null,null,"Global score",{"$f":"IFERROR(AVERAGEIFS(N27:N153,$E27:$E153,\"Indic\",N27:N153,\">0\"),0)","v":0},{"$f":"AVERAGEIFS(O27:O153,$E27:$E153,\"Indic\",O27:O153,\">0\")","v":1.4568965517241381}]
[null,null,null,null,null,null,null,null,"Global score",{"$f":"IF(J12>3.65,\"A\",\nIF(J12>=3.25,\"B+\",\nIF(J12>2.65,\"B\",\nIF(J12>=2.25,\"C+\",\nIF(J12>1.75,\"C\",\nIF(J12>1.25,\"D+\",\nIF(AND(J12<=1.25,J12>0),\"D\",\n\"\"\n)))))))","v":""},{"$f":"IF(K12>3.65,\"A\",\nIF(K12>=3.25,\"B+\",\nIF(K12>2.65,\"B\",\nIF(K12>=2.25,\"C+\",\nIF(K12>1.75,\"C\",\nIF(K12>1.25,\"D+\",\nIF(AND(K12<=1.25,K12>0),\"D\",\n\"\"\n)))))))","v":"D+"}]
[]
["Pays","ID","IDC","Method","Type","ID_Pilar","Pilar","ID-Indic","Label",{"$f":"I9","v":2016},{"$f":"I7","v":2021},"Comp",{"$f":"\"Num-Temp \"&$J15","v":"Num-Temp 2016"},{"$f":"\"Num-\"&$J15","v":"Num-2016"},{"$f":"\"Num-Temp \"&$K15","v":"Num-Temp 2021"},{"$f":"\"Num-\"&$K15","v":"Num-2021"},{"$f":"\"Perf-\"&$K15","v":"Perf-2021"},{"$f":"\"SW-\"&$K15","v":"SW-2021"},"Evol","Previous justification","Current justification","PI","Outcome1","Outcome2","Outcome3","Section",{"$f":"\"Perf-\"&$K15","v":"Perf-2021"}]
[{"$f":"$I$4","v":"PEFALIA"},"HLG","HLG",null,"Pilar","HLG",{"$f":"VLOOKUP(F16,Profile!B:C,2,FALSE)","v":"Higher levels of government "},null,{"$f":"IFERROR(VLOOKUP(B16,#REF!,2,FALSE),\"\")","v":""},{"$f":"IF(N16>3.65,\"A\",\nIF(N16>=3.25,\"B+\",\nIF(N16>2.65,\"B\",\nIF(N16>=2.25,\"C+\",\nIF(N16>1.75,\"C\",\nIF(N16>1.25,\"D+\",\nIF(AND(N16<=1.25,N16>0),\"D\",\nIF(N16=0,\"NA\",\n\"\"\n))))))))","v":"NA"},{"$f":"IF(O16>3.65,\"A\",\nIF(O16>=3.25,\"B+\",\nIF(O16>2.65,\"B\",\nIF(O16>=2.25,\"C+\",\nIF(O16>1.75,\"C\",\nIF(O16>1.25,\"D+\",\nIF(AND(O16<=1.25,O16>0),\"D\",\nIF(O16=0,\"NA\",\n\"\"\n))))))))","v":"D+"},{"$f":"IF(COUNTIFS(L17:L25,Profile!E152)=9,Profile!E152,Profile!E153)","v":"Yes"},{"$f":"AVERAGEIFS(M$16:M$153,$E$16:$E$153,\"Indic\",$F$16:$F$153,$F16)","v":0},{"$f":"AVERAGEIFS(N$16:N$153,$E$16:$E$153,\"Indic\",$F$16:$F$153,$F16)","v":0},{"$f":"AVERAGEIFS(O$16:O$153,$E$16:$E$153,\"Indic\",$F$16:$F$153,$F16)","v":1.375},{"$f":"IF($K16=\"D\",1,\nIF($K16=\"D+\",1.5,\nIF($K16=\"C\",2,\nIF($K16=\"C+\",2.5,\nIF($K16=\"B\",3,\nIF($K16=\"B+\",3.5,\nIF($K16=\"A\",4,\n)))))))","v":1.5},{"$f":"IF(K16=\"D\",Profile!$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$277,\nIF(K16=\"B+\",Profile!$F$278,\nIF(K16=\"B\",Profile!$F$278,\nIF(K16=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L16=Profile!$E$152,IF(O16-N16<0,\"-\",IF(O16-N16>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"}]
[{"$f":"$I$4","v":"PEFALIA"},"HLG-1","HLG-1","M2","Indic","HLG",{"$f":"VLOOKUP(F17,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-1",{"$f":"IFERROR(VLOOKUP(B17,Profile!B:C,2,FALSE),\"\")","v":"HLG-1 Transfer from higher levels of government "},{"$f":"IF(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\",\nIF(N17=0,\"NA\",\n\"\"\n))))))))","v":"NA"},"D+",{"$f":"IF(OR(L18=Profile!E152,L19=Profile!E152,L20=Profile!E152,L21=Profile!E152),Profile!E152,Profile!E153)","v":"Yes"},{"$f":"IFERROR(IF($D17=\"M1\",IF(ROUND(AVERAGEIF(M18:M21,\">0\"),1)=ROUND(MIN(IF(M18:M21>0,M18:M21)),1),AVERAGE(M18:M21),MIN(IF(M18:M21>0,M18:M21))+0.5),AVERAGEIF(M18:M21,\">0\")),0)","v":0},{"$f":"IFERROR(IF($D17=\"M1\",IF(ROUND(AVERAGEIF(N18:N21,\">0\"),1)=ROUND(MAX(IF(N18:N21>0,N18:N21)),1),MAX(N18:N21),MAX(IF(N18:N21>0,N18:N21))+0.5),AVERAGEIF(N18:N21,\">0\")),0)","v":0},{"$f":"IFERROR(IF($D17=\"M1\",IF(ROUND(AVERAGEIF(O18:O21,\">0\"),1)=ROUND(MIN(IF(O18:O21>0,O18:O21)),1),AVERAGE(O18:O21),MIN(IF(O18:O21>0,O18:O21))+0.5),AVERAGEIF(O18:O21,\">0\")),0)","v":1.75},{"$f":"IF($K17=\"D\",1,\nIF($K17=\"D+\",1.5,\nIF($K17=\"C\",2,\nIF($K17=\"C+\",2.5,\nIF($K17=\"B\",3,\nIF($K17=\"B+\",3.5,\nIF($K17=\"A\",4,\n)))))))","v":1.5},{"$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$277,\nIF(K17=\"B+\",Profile!$F$278,\nIF(K17=\"B\",Profile!$F$278,\nIF(K17=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L17=Profile!$E$152,IF(O17-N17<0,\"-\",IF(O17-N17>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,null,{"$f":"\"(\"&H17&\")\"","v":"(HLG-1)"},1,1,0,{"$f":"Z18","v":4},{"$f":"IF($O17>=3.25,Profile!$F$279,\nIF($O17>=2.5,Profile!$F$278,\nIF($O17>=1.75,Profile!$F$277,\nIF($O17>=1,Profile!$F$276,\n\"\"\n))))","v":"2. Basic"}]
["PEFALIA","HLG-1.1","HLG-1.1",null,"Comp","HLG",{"$f":"VLOOKUP(F18,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-1",{"$f":"IFERROR(VLOOKUP(B18,Profile!B:C,2,FALSE),\"\")","v":"HLG-1.1 Outturn of transfers from higher levels of government "},null,"A",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J18))=\"A\",4)+IF(TRIM(CLEAN(J18))=\"B+\",3.5)+IF(TRIM(CLEAN(J18))=\"B\",3)+IF(TRIM(CLEAN(J18))=\"C+\",2.5)+IF(TRIM(CLEAN(J18))=\"C\",2)+IF(TRIM(CLEAN(J18))=\"D+\",1.5)+IF(TRIM(CLEAN(J18))=\"D\",1)+IF(TRIM(CLEAN(J18))=\"D*\",1)+IF(TRIM(CLEAN(J18))=\"NU\",0)+IF(TRIM(CLEAN(J18))=\"\",0),\"\")","v":0},{"$f":"M18","v":0},{"$f":"IFERROR(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))=\"D*\",1)+IF(TRIM(CLEAN(K18))=\"NU\",0)+IF(TRIM(CLEAN(K18))=\"\",0),\"\")","v":4},{"$f":"O18","v":4},{"$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$277,\nIF(K18=\"B+\",Profile!$F$278,\nIF(K18=\"B\",Profile!$F$278,\nIF(K18=\"A\",Profile!$F$279,\"\"))))))))","v":"4. High"},{"$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$281,\nProfile!$F$282)))))","v":"Strength"},{"$f":"IFERROR(IF(L18=Profile!$E$152,IF(O18-N18<0,\"-\",IF(O18-N18>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"State transfers to the Commune were therefore 98.1% in 2018, 169.34% in 2019 and 97.6% in 2020, i.e. between 97% and 106% for fiscal 2018 and 2020.\r","(HLG-1)",1,1,0,4,{"$f":"IF($O18>=3.25,Profile!$F$279,\nIF($O18>=2.5,Profile!$F$278,\nIF($O18>=1.75,Profile!$F$277,\nIF($O18>=1,Profile!$F$276,\n\"\"\n))))","v":"4. High"}]
["PEFALIA","HLG-1.2","HLG-1.2",null,"Comp","HLG",{"$f":"VLOOKUP(F19,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-1",{"$f":"IFERROR(VLOOKUP(B19,Profile!B:C,2,FALSE),\"\")","v":"HLG-1.2 Transfers composition outturn "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J19))=\"A\",4)+IF(TRIM(CLEAN(J19))=\"B+\",3.5)+IF(TRIM(CLEAN(J19))=\"B\",3)+IF(TRIM(CLEAN(J19))=\"C+\",2.5)+IF(TRIM(CLEAN(J19))=\"C\",2)+IF(TRIM(CLEAN(J19))=\"D+\",1.5)+IF(TRIM(CLEAN(J19))=\"D\",1)+IF(TRIM(CLEAN(J19))=\"D*\",1)+IF(TRIM(CLEAN(J19))=\"NU\",0)+IF(TRIM(CLEAN(J19))=\"\",0),\"\")","v":0},{"$f":"M19","v":0},{"$f":"IFERROR(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))=\"D*\",1)+IF(TRIM(CLEAN(K19))=\"NU\",0)+IF(TRIM(CLEAN(K19))=\"\",0),\"\")","v":1},{"$f":"O19","v":1},{"$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$277,\nIF(K19=\"B+\",Profile!$F$278,\nIF(K19=\"B\",Profile!$F$278,\nIF(K19=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L19=Profile!$E$152,IF(O19-N19<0,\"-\",IF(O19-N19>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"The composition of transfers carried out deviated from the initial composition by 15.3% in 2018, 66.3% in 2019, and 39.9% in 2020, i.e. by more than 15% over the three years covered by the\rassessment.\r","(HLG-1)",1,1,0,4,{"$f":"IF($O19>=3.25,Profile!$F$279,\nIF($O19>=2.5,Profile!$F$278,\nIF($O19>=1.75,Profile!$F$277,\nIF($O19>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-1.3","HLG-1.3",null,"Comp","HLG",{"$f":"VLOOKUP(F20,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-1",{"$f":"IFERROR(VLOOKUP(B20,Profile!B:C,2,FALSE),\"\")","v":"HLG-1.3 Timeliness  of  transfers  from higher levels of government "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J20))=\"A\",4)+IF(TRIM(CLEAN(J20))=\"B+\",3.5)+IF(TRIM(CLEAN(J20))=\"B\",3)+IF(TRIM(CLEAN(J20))=\"C+\",2.5)+IF(TRIM(CLEAN(J20))=\"C\",2)+IF(TRIM(CLEAN(J20))=\"D+\",1.5)+IF(TRIM(CLEAN(J20))=\"D\",1)+IF(TRIM(CLEAN(J20))=\"D*\",1)+IF(TRIM(CLEAN(J20))=\"NU\",0)+IF(TRIM(CLEAN(J20))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K20))=\"A\",4)+IF(TRIM(CLEAN(K20))=\"B+\",3.5)+IF(TRIM(CLEAN(K20))=\"B\",3)+IF(TRIM(CLEAN(K20))=\"C+\",2.5)+IF(TRIM(CLEAN(K20))=\"C\",2)+IF(TRIM(CLEAN(K20))=\"D+\",1.5)+IF(TRIM(CLEAN(K20))=\"D\",1)+IF(TRIM(CLEAN(K20))=\"D*\",1)+IF(TRIM(CLEAN(K20))=\"NU\",0)+IF(TRIM(CLEAN(K20))=\"\",0),\"\")","v":1},1,{"$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$277,\nIF(K20=\"B+\",Profile!$F$278,\nIF(K20=\"B\",Profile!$F$278,\nIF(K20=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L20=Profile!$E$152,IF(O20-N20<0,\"-\",IF(O20-N20>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"No schedule for the disbursement of State transfers to the Commune has been agreed\rwith the central administration over the period covered by the evaluation. Moreover, disbursements are not made at regular intervals.\r","(HLG-1)",1,1,0,4,{"$f":"IF($O20>=3.25,Profile!$F$279,\nIF($O20>=2.5,Profile!$F$278,\nIF($O20>=1.75,Profile!$F$277,\nIF($O20>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-1.4","HLG-1.4",null,"Comp","HLG",{"$f":"VLOOKUP(F21,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-1",{"$f":"IFERROR(VLOOKUP(B21,Profile!B:C,2,FALSE),\"\")","v":"HLG-1.4 Predictability of transfers "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J21))=\"A\",4)+IF(TRIM(CLEAN(J21))=\"B+\",3.5)+IF(TRIM(CLEAN(J21))=\"B\",3)+IF(TRIM(CLEAN(J21))=\"C+\",2.5)+IF(TRIM(CLEAN(J21))=\"C\",2)+IF(TRIM(CLEAN(J21))=\"D+\",1.5)+IF(TRIM(CLEAN(J21))=\"D\",1)+IF(TRIM(CLEAN(J21))=\"D*\",1)+IF(TRIM(CLEAN(J21))=\"NU\",0)+IF(TRIM(CLEAN(J21))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K21))=\"A\",4)+IF(TRIM(CLEAN(K21))=\"B+\",3.5)+IF(TRIM(CLEAN(K21))=\"B\",3)+IF(TRIM(CLEAN(K21))=\"C+\",2.5)+IF(TRIM(CLEAN(K21))=\"C\",2)+IF(TRIM(CLEAN(K21))=\"D+\",1.5)+IF(TRIM(CLEAN(K21))=\"D\",1)+IF(TRIM(CLEAN(K21))=\"D*\",1)+IF(TRIM(CLEAN(K21))=\"NU\",0)+IF(TRIM(CLEAN(K21))=\"\",0),\"\")","v":1},1,{"$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$277,\nIF(K21=\"B+\",Profile!$F$278,\nIF(K21=\"B\",Profile!$F$278,\nIF(K21=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L21=Profile!$E$152,IF(O21-N21<0,\"-\",IF(O21-N21>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"The central government departments do not provide the commune with information on the transfers that will be allocated to it for a given year as part of the budgetary process.\rMoreover, these transfers are not subject to annual or multi-year programming.\r","(HLG-1)",1,1,0,4,{"$f":"IF($O21>=3.25,Profile!$F$279,\nIF($O21>=2.5,Profile!$F$278,\nIF($O21>=1.75,Profile!$F$277,\nIF($O21>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-2","HLG-2","M1","Indic","HLG",{"$f":"VLOOKUP(F22,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-2",{"$f":"IFERROR(VLOOKUP(B22,Profile!B:C,2,FALSE),\"\")","v":"HLG-2 Fiscal rules and monitoring of fiscal position"},{"$f":"IF(N22>3.65,\"A\",\nIF(N22>=3.25,\"B+\",\nIF(N22>2.65,\"B\",\nIF(N22>=2.25,\"C+\",\nIF(N22>1.75,\"C\",\nIF(N22>1.25,\"D+\",\nIF(AND(N22<=1.25,N22>0),\"D\",\nIF(N22=0,\"NA\",\n\"\"\n))))))))","v":"NA"},{"$f":"IF(O22>3.65,\"A\",\nIF(O22>=3.25,\"B+\",\nIF(O22>2.65,\"B\",\nIF(O22>=2.25,\"C+\",\nIF(O22>1.75,\"C\",\nIF(O22>1.25,\"D+\",\nIF(AND(O22<=1.25,O22>0),\"D\",\nIF(O22=0,\"NA\",\n\"\"\n))))))))","v":"D"},{"$f":"IF(OR(L23=Profile!E152,L24=Profile!E152,L25=Profile!E152),Profile!E152,Profile!E153)","v":"Yes"},{"$f":"IFERROR((IF($D22=\"M1\",IF(ROUND(AVERAGEIF(M23:M25,\">0\"),1)=ROUND(MIN(IF(M23:M25>0,M23:M25)),1),AVERAGE(M23:M25),MIN(IF(M23:M25>0,M23:M25))+0.5),AVERAGEIF(M23:M25,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D22=\"M1\",IF(ROUND(AVERAGEIF(N23:N25,\">0\"),1)=ROUND(MIN(IF(N23:N25>0,N23:N25)),1),AVERAGE(N23:N25),MIN(IF(N23:N25>0,N23:N25))+0.5),AVERAGEIF(N23:N25,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D22=\"M1\",IF(ROUND(AVERAGEIF(O23:O25,\">0\"),1)=ROUND(MIN(IF(O23:O25>0,O23:O25)),1),AVERAGE(O23:O25),MIN(IF(O23:O25>0,O23:O25))+0.5),AVERAGEIF(O23:O25,\">0\"))),0)","v":1},1,{"$f":"IF(K22=\"D\",Profile!$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$277,\nIF(K22=\"B+\",Profile!$F$278,\nIF(K22=\"B\",Profile!$F$278,\nIF(K22=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L22=Profile!$E$152,IF(O22-N22<0,\"-\",IF(O22-N22>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,null,"(HLG-2)",0,1,1,{"$f":"Z23","v":3},{"$f":"IF($O22>=3.25,Profile!$F$279,\nIF($O22>=2.5,Profile!$F$278,\nIF($O22>=1.75,Profile!$F$277,\nIF($O22>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-2.1","HLG-2.1",null,"Comp","HLG",{"$f":"VLOOKUP(F23,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-2",{"$f":"IFERROR(VLOOKUP(B23,Profile!B:C,2,FALSE),\"\")","v":"HLG-2.1 Fiscal rules for sub-national governments "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J23))=\"A\",4)+IF(TRIM(CLEAN(J23))=\"B+\",3.5)+IF(TRIM(CLEAN(J23))=\"B\",3)+IF(TRIM(CLEAN(J23))=\"C+\",2.5)+IF(TRIM(CLEAN(J23))=\"C\",2)+IF(TRIM(CLEAN(J23))=\"D+\",1.5)+IF(TRIM(CLEAN(J23))=\"D\",1)+IF(TRIM(CLEAN(J23))=\"D*\",1)+IF(TRIM(CLEAN(J23))=\"NU\",0)+IF(TRIM(CLEAN(J23))=\"\",0),\"\")","v":0},{"$f":"M23","v":0},{"$f":"IFERROR(IF(TRIM(CLEAN(K23))=\"A\",4)+IF(TRIM(CLEAN(K23))=\"B+\",3.5)+IF(TRIM(CLEAN(K23))=\"B\",3)+IF(TRIM(CLEAN(K23))=\"C+\",2.5)+IF(TRIM(CLEAN(K23))=\"C\",2)+IF(TRIM(CLEAN(K23))=\"D+\",1.5)+IF(TRIM(CLEAN(K23))=\"D\",1)+IF(TRIM(CLEAN(K23))=\"D*\",1)+IF(TRIM(CLEAN(K23))=\"NU\",0)+IF(TRIM(CLEAN(K23))=\"\",0),\"\")","v":1},{"$f":"O23","v":1},{"$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$277,\nIF(K23=\"B+\",Profile!$F$278,\nIF(K23=\"B\",Profile!$F$278,\nIF(K23=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L23=Profile!$E$152,IF(O23-N23<0,\"-\",IF(O23-N23>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"The budgetary rules applicable to communes for drawing up and approving their budgets are expressly laid down by the State in Book Five of the General Code of Decentralized Local Authorities, which also gives the supervisory authority (State representative) the power to amend the budget to bring it into line with the law, in the event of non-compliance with the said rules.\rThe law does not provide for derogations from these rules. No Commune Executive can disregard these rules, and in the case of the Commune in particular, they have been respected.\r","(HLG-2)",0,1,1,3,{"$f":"IF($O23>=3.25,Profile!$F$279,\nIF($O23>=2.5,Profile!$F$278,\nIF($O23>=1.75,Profile!$F$277,\nIF($O23>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-2.2","HLG-2.2",null,"Comp","HLG",{"$f":"VLOOKUP(F24,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-2",{"$f":"IFERROR(VLOOKUP(B24,Profile!B:C,2,FALSE),\"\")","v":"HLG-2.2 Debt rules for sub-national governments "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J24))=\"A\",4)+IF(TRIM(CLEAN(J24))=\"B+\",3.5)+IF(TRIM(CLEAN(J24))=\"B\",3)+IF(TRIM(CLEAN(J24))=\"C+\",2.5)+IF(TRIM(CLEAN(J24))=\"C\",2)+IF(TRIM(CLEAN(J24))=\"D+\",1.5)+IF(TRIM(CLEAN(J24))=\"D\",1)+IF(TRIM(CLEAN(J24))=\"D*\",1)+IF(TRIM(CLEAN(J24))=\"NU\",0)+IF(TRIM(CLEAN(J24))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K24))=\"A\",4)+IF(TRIM(CLEAN(K24))=\"B+\",3.5)+IF(TRIM(CLEAN(K24))=\"B\",3)+IF(TRIM(CLEAN(K24))=\"C+\",2.5)+IF(TRIM(CLEAN(K24))=\"C\",2)+IF(TRIM(CLEAN(K24))=\"D+\",1.5)+IF(TRIM(CLEAN(K24))=\"D\",1)+IF(TRIM(CLEAN(K24))=\"D*\",1)+IF(TRIM(CLEAN(K24))=\"NU\",0)+IF(TRIM(CLEAN(K24))=\"\",0),\"\")","v":1},1,{"$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$277,\nIF(K24=\"B+\",Profile!$F$278,\nIF(K24=\"B\",Profile!$F$278,\nIF(K24=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L24=Profile!$E$152,IF(O24-N24<0,\"-\",IF(O24-N24>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"CTDs' recourse to borrowing is well regulated by law. However, the CTD General Code has not set out criteria for determining the debt ceilings to be observed by CTDs, and a mechanism for monitoring CTD indebtedness is not in place at State level. The rules governing the borrowing of\rCTDs were respected by the Tiko commune executive in 2020.\r","(HLG-2)",0,1,1,3,{"$f":"IF($O24>=3.25,Profile!$F$279,\nIF($O24>=2.5,Profile!$F$278,\nIF($O24>=1.75,Profile!$F$277,\nIF($O24>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA","HLG-2.3","HLG-2.3",null,"Comp","HLG",{"$f":"VLOOKUP(F25,Profile!B:C,2,FALSE)","v":"Higher levels of government "},"HLG-2",{"$f":"IFERROR(VLOOKUP(B25,Profile!B:C,2,FALSE),\"\")","v":"HLG-2.3 Monitoring of sub-national governments "},null,"D*",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J25))=\"A\",4)+IF(TRIM(CLEAN(J25))=\"B+\",3.5)+IF(TRIM(CLEAN(J25))=\"B\",3)+IF(TRIM(CLEAN(J25))=\"C+\",2.5)+IF(TRIM(CLEAN(J25))=\"C\",2)+IF(TRIM(CLEAN(J25))=\"D+\",1.5)+IF(TRIM(CLEAN(J25))=\"D\",1)+IF(TRIM(CLEAN(J25))=\"D*\",1)+IF(TRIM(CLEAN(J25))=\"NU\",0)+IF(TRIM(CLEAN(J25))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K25))=\"A\",4)+IF(TRIM(CLEAN(K25))=\"B+\",3.5)+IF(TRIM(CLEAN(K25))=\"B\",3)+IF(TRIM(CLEAN(K25))=\"C+\",2.5)+IF(TRIM(CLEAN(K25))=\"C\",2)+IF(TRIM(CLEAN(K25))=\"D+\",1.5)+IF(TRIM(CLEAN(K25))=\"D\",1)+IF(TRIM(CLEAN(K25))=\"D*\",1)+IF(TRIM(CLEAN(K25))=\"NU\",0)+IF(TRIM(CLEAN(K25))=\"\",0),\"\")","v":1},1,{"$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$277,\nIF(K25=\"B+\",Profile!$F$278,\nIF(K25=\"B\",Profile!$F$278,\nIF(K25=\"A\",Profile!$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$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L25=Profile!$E$152,IF(O25-N25<0,\"-\",IF(O25-N25>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"Available data are insufficient to assess this component.\r","(HLG-2)",0,1,1,3,{"$f":"IF($O25>=3.25,Profile!$F$279,\nIF($O25>=2.5,Profile!$F$278,\nIF($O25>=1.75,Profile!$F$277,\nIF($O25>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
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["PEFALIA",11.1,11.1,null,"Comp","III",{"$f":"VLOOKUP(F65,Profile!B:C,2,FALSE)","v":"III. Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B65,Profile!B:C,2,FALSE),\"\")","v":"11.1 Economic analysis of investment proposals "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J65))=\"A\",4)+IF(TRIM(CLEAN(J65))=\"B+\",3.5)+IF(TRIM(CLEAN(J65))=\"B\",3)+IF(TRIM(CLEAN(J65))=\"C+\",2.5)+IF(TRIM(CLEAN(J65))=\"C\",2)+IF(TRIM(CLEAN(J65))=\"D+\",1.5)+IF(TRIM(CLEAN(J65))=\"D\",1)+IF(TRIM(CLEAN(J65))=\"D*\",1)+IF(TRIM(CLEAN(J65))=\"NU\",0)+IF(TRIM(CLEAN(J65))=\"\",0),\"\")","v":0},{"$f":"M65","v":0},{"$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))=\"\",0),\"\")","v":1},{"$f":"O65","v":1},{"$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$277,\nIF(K65=\"B+\",Profile!$F$278,\nIF(K65=\"B\",Profile!$F$278,\nIF(K65=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L65=Profile!$E$152,IF(O65-N65<0,\"-\",IF(O65-N65>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"No economic studies have been carried out for the major projects included in this assessment.\r","(PI-11)",1,1,0,4,{"$f":"IF($O65>=3.25,Profile!$F$279,\nIF($O65>=2.5,Profile!$F$278,\nIF($O65>=1.75,Profile!$F$277,\nIF($O65>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA",11.2,11.2,null,"Comp","III",{"$f":"VLOOKUP(F66,Profile!B:C,2,FALSE)","v":"III. Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B66,Profile!B:C,2,FALSE),\"\")","v":"11.2 Investment project selection "},null,"C",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J66))=\"A\",4)+IF(TRIM(CLEAN(J66))=\"B+\",3.5)+IF(TRIM(CLEAN(J66))=\"B\",3)+IF(TRIM(CLEAN(J66))=\"C+\",2.5)+IF(TRIM(CLEAN(J66))=\"C\",2)+IF(TRIM(CLEAN(J66))=\"D+\",1.5)+IF(TRIM(CLEAN(J66))=\"D\",1)+IF(TRIM(CLEAN(J66))=\"D*\",1)+IF(TRIM(CLEAN(J66))=\"NU\",0)+IF(TRIM(CLEAN(J66))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K66))=\"A\",4)+IF(TRIM(CLEAN(K66))=\"B+\",3.5)+IF(TRIM(CLEAN(K66))=\"B\",3)+IF(TRIM(CLEAN(K66))=\"C+\",2.5)+IF(TRIM(CLEAN(K66))=\"C\",2)+IF(TRIM(CLEAN(K66))=\"D+\",1.5)+IF(TRIM(CLEAN(K66))=\"D\",1)+IF(TRIM(CLEAN(K66))=\"D*\",1)+IF(TRIM(CLEAN(K66))=\"NU\",0)+IF(TRIM(CLEAN(K66))=\"\",0),\"\")","v":2},2,{"$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$277,\nIF(K66=\"B+\",Profile!$F$278,\nIF(K66=\"B\",Profile!$F$278,\nIF(K66=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$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$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L66=Profile!$E$152,IF(O66-N66<0,\"-\",IF(O66-N66>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"The prioritization of investment projects to be included in the fiscal year's budget is done through each year's PIA, but the criteria and guidelines followed by the commune are not made\rexplicit.\r","(PI-11)",1,1,0,4,{"$f":"IF($O66>=3.25,Profile!$F$279,\nIF($O66>=2.5,Profile!$F$278,\nIF($O66>=1.75,Profile!$F$277,\nIF($O66>=1,Profile!$F$276,\n\"\"\n))))","v":"2. Basic"}]
["PEFALIA",11.3,11.3,null,"Comp","III",{"$f":"VLOOKUP(F67,Profile!B:C,2,FALSE)","v":"III. Management of assets and liabilities  "},"PI-11",{"$f":"IFERROR(VLOOKUP(B67,Profile!B:C,2,FALSE),\"\")","v":"11.3 Investment project costing "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J67))=\"A\",4)+IF(TRIM(CLEAN(J67))=\"B+\",3.5)+IF(TRIM(CLEAN(J67))=\"B\",3)+IF(TRIM(CLEAN(J67))=\"C+\",2.5)+IF(TRIM(CLEAN(J67))=\"C\",2)+IF(TRIM(CLEAN(J67))=\"D+\",1.5)+IF(TRIM(CLEAN(J67))=\"D\",1)+IF(TRIM(CLEAN(J67))=\"D*\",1)+IF(TRIM(CLEAN(J67))=\"NU\",0)+IF(TRIM(CLEAN(J67))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K67))=\"A\",4)+IF(TRIM(CLEAN(K67))=\"B+\",3.5)+IF(TRIM(CLEAN(K67))=\"B\",3)+IF(TRIM(CLEAN(K67))=\"C+\",2.5)+IF(TRIM(CLEAN(K67))=\"C\",2)+IF(TRIM(CLEAN(K67))=\"D+\",1.5)+IF(TRIM(CLEAN(K67))=\"D\",1)+IF(TRIM(CLEAN(K67))=\"D*\",1)+IF(TRIM(CLEAN(K67))=\"NU\",0)+IF(TRIM(CLEAN(K67))=\"\",0),\"\")","v":1},1,{"$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$277,\nIF(K67=\"B+\",Profile!$F$278,\nIF(K67=\"B\",Profile!$F$278,\nIF(K67=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L67=Profile!$E$152,IF(O67-N67<0,\"-\",IF(O67-N67>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"Tiko's investment projects in the fiscal 2020 budget do not include forecasts for recurrent and\roperating expenses.\r","(PI-11)",1,1,0,4,{"$f":"IF($O67>=3.25,Profile!$F$279,\nIF($O67>=2.5,Profile!$F$278,\nIF($O67>=1.75,Profile!$F$277,\nIF($O67>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
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["PEFALIA","PI-14","PI_14","M2","Indic","IV",{"$f":"VLOOKUP(F78,Profile!B:C,2,FALSE)","v":"IV. Policy-based fiscal strategy and budgeting "},"PI-14",{"$f":"IFERROR(VLOOKUP(B78,Profile!B:C,2,FALSE),\"\")","v":"PI-14 Medium-term budget strategy "},{"$f":"IF(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\",\nIF(N78=0,\"NA\",\n\"\"\n))))))))","v":"NA"},"C",{"$f":"IF(OR(L79=Profile!E152,L80=Profile!E152,L81=Profile!E152),Profile!E152,Profile!E153)","v":"Yes"},{"$f":"IFERROR((IF($D78=\"M1\",IF(ROUND(AVERAGEIF(M79:M81,\">0\"),1)=ROUND(MIN(IF(M79:M81>0,M79:M81)),1),AVERAGE(M79:M81),MIN(IF(M79:M81>0,M79:M81))+0.5),AVERAGEIF(M79:M81,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D78=\"M1\",IF(ROUND(AVERAGEIF(N79:N81,\">0\"),1)=ROUND(MAX(IF(N79:N81>0,N79:N81)),1),MAX(N79:N81),MAX(IF(N79:N81>0,N79:N81))+0.5),AVERAGEIF(N79:N81,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D78=\"M1\",IF(ROUND(AVERAGEIF(O79:O81,\">0\"),1)=ROUND(MIN(IF(O79:O81>0,O79:O81)),1),AVERAGE(O79:O81),MIN(IF(O79:O81>0,O79:O81))+0.5),AVERAGEIF(O79:O81,\">0\"))),0)","v":2},2,{"$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$277,\nIF(K78=\"B+\",Profile!$F$278,\nIF(K78=\"B\",Profile!$F$278,\nIF(K78=\"A\",Profile!$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$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L78=Profile!$E$152,IF(O78-N78<0,\"-\",IF(O78-N78>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,null,"(PI-14)",1,0,0,{"$f":"Z79","v":3},{"$f":"IF($O78>=3.25,Profile!$F$279,\nIF($O78>=2.5,Profile!$F$278,\nIF($O78>=1.75,Profile!$F$277,\nIF($O78>=1,Profile!$F$276,\n\"\"\n))))","v":"2. Basic"}]
["PEFALIA",14.1,14.1,null,"Comp","IV",{"$f":"VLOOKUP(F79,Profile!B:C,2,FALSE)","v":"IV. Policy-based fiscal strategy and budgeting "},"PI-14",{"$f":"IFERROR(VLOOKUP(B79,Profile!B:C,2,FALSE),\"\")","v":"14.1 Underlying forecasts for medium- term budget "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J79))=\"A\",4)+IF(TRIM(CLEAN(J79))=\"B+\",3.5)+IF(TRIM(CLEAN(J79))=\"B\",3)+IF(TRIM(CLEAN(J79))=\"C+\",2.5)+IF(TRIM(CLEAN(J79))=\"C\",2)+IF(TRIM(CLEAN(J79))=\"D+\",1.5)+IF(TRIM(CLEAN(J79))=\"D\",1)+IF(TRIM(CLEAN(J79))=\"D*\",1)+IF(TRIM(CLEAN(J79))=\"NU\",0)+IF(TRIM(CLEAN(J79))=\"\",0),\"\")","v":0},{"$f":"M79","v":0},{"$f":"IFERROR(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))=\"D*\",1)+IF(TRIM(CLEAN(K79))=\"NU\",0)+IF(TRIM(CLEAN(K79))=\"\",0),\"\")","v":1},{"$f":"O79","v":1},{"$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$277,\nIF(K79=\"B+\",Profile!$F$278,\nIF(K79=\"B\",Profile!$F$278,\nIF(K79=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$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$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L79=Profile!$E$152,IF(O79-N79<0,\"-\",IF(O79-N79>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"The Commune de Tiko's budget forecasts are not based on projected trends in macroeconomic aggregates. In addition, the Commune is not informed of the amounts of transfers that\rwill be allocated to it before the budget is finalized and approved by the Communal Council.\r","(PI-14)",1,0,0,3,{"$f":"IF($O79>=3.25,Profile!$F$279,\nIF($O79>=2.5,Profile!$F$278,\nIF($O79>=1.75,Profile!$F$277,\nIF($O79>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
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["PEFALIA","PI-21","PI_21","M2","Indic","V",{"$f":"VLOOKUP(F102,Profile!B:C,2,FALSE)","v":"V. Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B102,Profile!B:C,2,FALSE),\"\")","v":"PI-21 Predictability of in-year resource allocation"},{"$f":"IF(N102>3.65,\"A\",\nIF(N102>=3.25,\"B+\",\nIF(N102>2.65,\"B\",\nIF(N102>=2.25,\"C+\",\nIF(N102>1.75,\"C\",\nIF(N102>1.25,\"D+\",\nIF(AND(N102<=1.25,N102>0),\"D\",\nIF(N102=0,\"NA\",\n\"\"\n))))))))","v":"NA"},{"$f":"IF(O102>3.65,\"A\",\nIF(O102>=3.25,\"B+\",\nIF(O102>2.65,\"B\",\nIF(O102>=2.25,\"C+\",\nIF(O102>1.75,\"C\",\nIF(O102>1.25,\"D+\",\nIF(AND(O102<=1.25,O102>0),\"D\",\nIF(O102=0,\"NA\",\n\"\"\n))))))))","v":"C"},{"$f":"IF(OR(L103=Profile!E152,L104=Profile!E152,L105=Profile!E152,L106=Profile!E152),Profile!E152,Profile!E153)","v":"Yes"},{"$f":"IFERROR(IF($D102=\"M1\",IF(ROUND(AVERAGEIF(M103:M106,\">0\"),1)=ROUND(MIN(IF(M103:M106>0,M103:M106)),1),AVERAGE(M103:M106),MIN(IF(M103:M106>0,M103:M106))+0.5),AVERAGEIF(M103:M106,\">0\")),0)","v":0},{"$f":"IFERROR(IF($D102=\"M1\",IF(ROUND(AVERAGEIF(N103:N106,\">0\"),1)=ROUND(MAX(IF(N103:N106>0,N103:N106)),1),MAX(N103:N106),MAX(IF(N103:N106>0,N103:N106))+0.5),AVERAGEIF(N103:N106,\">0\")),0)","v":0},{"$f":"IFERROR(IF($D102=\"M1\",IF(ROUND(AVERAGEIF(O103:O106,\">0\"),1)=ROUND(MIN(IF(O103:O106>0,O103:O106)),1),AVERAGE(O103:O106),MIN(IF(O103:O106>0,O103:O106))+0.5),AVERAGEIF(O103:O106,\">0\")),0)","v":2},2,{"$f":"IF(K102=\"D\",Profile!$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$277,\nIF(K102=\"B+\",Profile!$F$278,\nIF(K102=\"B\",Profile!$F$278,\nIF(K102=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$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$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L102=Profile!$E$152,IF(O102-N102<0,\"-\",IF(O102-N102>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,null,"(PI-21)",1,0,1,{"$f":"Z103","v":4},{"$f":"IF($O102>=3.25,Profile!$F$279,\nIF($O102>=2.5,Profile!$F$278,\nIF($O102>=1.75,Profile!$F$277,\nIF($O102>=1,Profile!$F$276,\n\"\"\n))))","v":"2. Basic"}]
["PEFALIA",21.1,21.1,null,"Comp","V",{"$f":"VLOOKUP(F103,Profile!B:C,2,FALSE)","v":"V. Predictability and control in budget execution "},"PI-21",{"$f":"IFERROR(VLOOKUP(B103,Profile!B:C,2,FALSE),\"\")","v":"21.1 Consolidation of cash balances "},null,"NA",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J103))=\"A\",4)+IF(TRIM(CLEAN(J103))=\"B+\",3.5)+IF(TRIM(CLEAN(J103))=\"B\",3)+IF(TRIM(CLEAN(J103))=\"C+\",2.5)+IF(TRIM(CLEAN(J103))=\"C\",2)+IF(TRIM(CLEAN(J103))=\"D+\",1.5)+IF(TRIM(CLEAN(J103))=\"D\",1)+IF(TRIM(CLEAN(J103))=\"D*\",1)+IF(TRIM(CLEAN(J103))=\"NU\",0)+IF(TRIM(CLEAN(J103))=\"\",0),\"\")","v":0},{"$f":"M103","v":0},{"$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))=\"\",0),\"\")","v":0},{"$f":"O103","v":0},{"$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$277,\nIF(K103=\"B+\",Profile!$F$278,\nIF(K103=\"B\",Profile!$F$278,\nIF(K103=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$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$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L103=Profile!$E$152,IF(O103-N103<0,\"-\",IF(O103-N103>0,\"+\",\" =\")),\"N.C\"),\"\")","v":" ="},null,"Commune de Tiko's cash balances are consolidated either daily (36.57%) or monthly (63.43%).\r","(PI-21)",1,0,1,4,{"$f":"IF($O103>=3.25,Profile!$F$279,\nIF($O103>=2.5,Profile!$F$278,\nIF($O103>=1.75,Profile!$F$277,\nIF($O103>=1,Profile!$F$276,\n\"\"\n))))","v":""}]
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["PEFALIA",28.1,28.1,null,"Comp","VI",{"$f":"VLOOKUP(F136,Profile!B:C,2,FALSE)","v":"VI. Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B136,Profile!B:C,2,FALSE),\"\")","v":"28.1 Coverage and comparability of reports "},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J136))=\"A\",4)+IF(TRIM(CLEAN(J136))=\"B+\",3.5)+IF(TRIM(CLEAN(J136))=\"B\",3)+IF(TRIM(CLEAN(J136))=\"C+\",2.5)+IF(TRIM(CLEAN(J136))=\"C\",2)+IF(TRIM(CLEAN(J136))=\"D+\",1.5)+IF(TRIM(CLEAN(J136))=\"D\",1)+IF(TRIM(CLEAN(J136))=\"D*\",1)+IF(TRIM(CLEAN(J136))=\"NU\",0)+IF(TRIM(CLEAN(J136))=\"\",0),\"\")","v":0},{"$f":"M136","v":0},{"$f":"IFERROR(IF(TRIM(CLEAN(K136))=\"A\",4)+IF(TRIM(CLEAN(K136))=\"B+\",3.5)+IF(TRIM(CLEAN(K136))=\"B\",3)+IF(TRIM(CLEAN(K136))=\"C+\",2.5)+IF(TRIM(CLEAN(K136))=\"C\",2)+IF(TRIM(CLEAN(K136))=\"D+\",1.5)+IF(TRIM(CLEAN(K136))=\"D\",1)+IF(TRIM(CLEAN(K136))=\"D*\",1)+IF(TRIM(CLEAN(K136))=\"NU\",0)+IF(TRIM(CLEAN(K136))=\"\",0),\"\")","v":1},{"$f":"O136","v":1},{"$f":"IF(K136=\"D\",Profile!$F$276,\nIF(K136=\"D*\",Profile!$F$276,\nIF(K136=\"D+\",Profile!$F$276,\nIF(K136=\"C\",Profile!$F$277,\nIF(K136=\"C+\",Profile!$F$277,\nIF(K136=\"B+\",Profile!$F$278,\nIF(K136=\"B\",Profile!$F$278,\nIF(K136=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K136=\"A\",Profile!$F$280,\nIF(K136=\"B+\",Profile!$F$280,\nIF(K136=\"B\",Profile!$F$280,\nIF(K136=\"D+\",Profile!$F$281,\nIF(K136=\"D\",Profile!$F$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L136=Profile!$E$152,IF(O136-N136<0,\"-\",IF(O136-N136>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"No budget execution reports drawn up during the period covered by the evaluation.\r","(PI-28)",1,1,1,3,{"$f":"IF($O136>=3.25,Profile!$F$279,\nIF($O136>=2.5,Profile!$F$278,\nIF($O136>=1.75,Profile!$F$277,\nIF($O136>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
["PEFALIA",28.2,28.2,null,"Comp","VI",{"$f":"VLOOKUP(F137,Profile!B:C,2,FALSE)","v":"VI. Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B137,Profile!B:C,2,FALSE),\"\")","v":"28.2 Timing of in-year reports "},null,"NA",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J137))=\"A\",4)+IF(TRIM(CLEAN(J137))=\"B+\",3.5)+IF(TRIM(CLEAN(J137))=\"B\",3)+IF(TRIM(CLEAN(J137))=\"C+\",2.5)+IF(TRIM(CLEAN(J137))=\"C\",2)+IF(TRIM(CLEAN(J137))=\"D+\",1.5)+IF(TRIM(CLEAN(J137))=\"D\",1)+IF(TRIM(CLEAN(J137))=\"D*\",1)+IF(TRIM(CLEAN(J137))=\"NU\",0)+IF(TRIM(CLEAN(J137))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K137))=\"A\",4)+IF(TRIM(CLEAN(K137))=\"B+\",3.5)+IF(TRIM(CLEAN(K137))=\"B\",3)+IF(TRIM(CLEAN(K137))=\"C+\",2.5)+IF(TRIM(CLEAN(K137))=\"C\",2)+IF(TRIM(CLEAN(K137))=\"D+\",1.5)+IF(TRIM(CLEAN(K137))=\"D\",1)+IF(TRIM(CLEAN(K137))=\"D*\",1)+IF(TRIM(CLEAN(K137))=\"NU\",0)+IF(TRIM(CLEAN(K137))=\"\",0),\"\")","v":0},0,{"$f":"IF(K137=\"D\",Profile!$F$276,\nIF(K137=\"D*\",Profile!$F$276,\nIF(K137=\"D+\",Profile!$F$276,\nIF(K137=\"C\",Profile!$F$277,\nIF(K137=\"C+\",Profile!$F$277,\nIF(K137=\"B+\",Profile!$F$278,\nIF(K137=\"B\",Profile!$F$278,\nIF(K137=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K137=\"A\",Profile!$F$280,\nIF(K137=\"B+\",Profile!$F$280,\nIF(K137=\"B\",Profile!$F$280,\nIF(K137=\"D+\",Profile!$F$281,\nIF(K137=\"D\",Profile!$F$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L137=Profile!$E$152,IF(O137-N137<0,\"-\",IF(O137-N137>0,\"+\",\" =\")),\"N.C\"),\"\")","v":" ="},null,"No budget execution reports drawn up during the period covered by the evaluation.\r","(PI-28)",1,1,1,3,{"$f":"IF($O137>=3.25,Profile!$F$279,\nIF($O137>=2.5,Profile!$F$278,\nIF($O137>=1.75,Profile!$F$277,\nIF($O137>=1,Profile!$F$276,\n\"\"\n))))","v":""}]
["PEFALIA",28.3,28.3,null,"Comp","VI",{"$f":"VLOOKUP(F138,Profile!B:C,2,FALSE)","v":"VI. Accounting and reporting "},"PI-28",{"$f":"IFERROR(VLOOKUP(B138,Profile!B:C,2,FALSE),\"\")","v":"28.3 Accuracy of in-year budget reports "},null,"NA",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J138))=\"A\",4)+IF(TRIM(CLEAN(J138))=\"B+\",3.5)+IF(TRIM(CLEAN(J138))=\"B\",3)+IF(TRIM(CLEAN(J138))=\"C+\",2.5)+IF(TRIM(CLEAN(J138))=\"C\",2)+IF(TRIM(CLEAN(J138))=\"D+\",1.5)+IF(TRIM(CLEAN(J138))=\"D\",1)+IF(TRIM(CLEAN(J138))=\"D*\",1)+IF(TRIM(CLEAN(J138))=\"NU\",0)+IF(TRIM(CLEAN(J138))=\"\",0),\"\")","v":0},0,{"$f":"IFERROR(IF(TRIM(CLEAN(K138))=\"A\",4)+IF(TRIM(CLEAN(K138))=\"B+\",3.5)+IF(TRIM(CLEAN(K138))=\"B\",3)+IF(TRIM(CLEAN(K138))=\"C+\",2.5)+IF(TRIM(CLEAN(K138))=\"C\",2)+IF(TRIM(CLEAN(K138))=\"D+\",1.5)+IF(TRIM(CLEAN(K138))=\"D\",1)+IF(TRIM(CLEAN(K138))=\"D*\",1)+IF(TRIM(CLEAN(K138))=\"NU\",0)+IF(TRIM(CLEAN(K138))=\"\",0),\"\")","v":0},0,{"$f":"IF(K138=\"D\",Profile!$F$276,\nIF(K138=\"D*\",Profile!$F$276,\nIF(K138=\"D+\",Profile!$F$276,\nIF(K138=\"C\",Profile!$F$277,\nIF(K138=\"C+\",Profile!$F$277,\nIF(K138=\"B+\",Profile!$F$278,\nIF(K138=\"B\",Profile!$F$278,\nIF(K138=\"A\",Profile!$F$279,\"\"))))))))","v":""},{"$f":"IF(K138=\"A\",Profile!$F$280,\nIF(K138=\"B+\",Profile!$F$280,\nIF(K138=\"B\",Profile!$F$280,\nIF(K138=\"D+\",Profile!$F$281,\nIF(K138=\"D\",Profile!$F$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L138=Profile!$E$152,IF(O138-N138<0,\"-\",IF(O138-N138>0,\"+\",\" =\")),\"N.C\"),\"\")","v":" ="},null,"No budget execution reports drawn up during the period covered by the evaluation.\r","(PI-28)",1,1,1,3,{"$f":"IF($O138>=3.25,Profile!$F$279,\nIF($O138>=2.5,Profile!$F$278,\nIF($O138>=1.75,Profile!$F$277,\nIF($O138>=1,Profile!$F$276,\n\"\"\n))))","v":""}]
["PEFALIA","PI-29","PI_29","M1","Indic","VI",{"$f":"VLOOKUP(F139,Profile!B:C,2,FALSE)","v":"VI. Accounting and reporting "},"PI-29",{"$f":"IFERROR(VLOOKUP(B139,Profile!B:C,2,FALSE),\"\")","v":"PI-29 Annual financial reports "},{"$f":"IF(N139>3.65,\"A\",\nIF(N139>=3.25,\"B+\",\nIF(N139>2.65,\"B\",\nIF(N139>=2.25,\"C+\",\nIF(N139>1.75,\"C\",\nIF(N139>1.25,\"D+\",\nIF(AND(N139<=1.25,N139>0),\"D\",\nIF(N139=0,\"NA\",\n\"\"\n))))))))","v":"NA"},{"$f":"IF(O139>3.65,\"A\",\nIF(O139>=3.25,\"B+\",\nIF(O139>2.65,\"B\",\nIF(O139>=2.25,\"C+\",\nIF(O139>1.75,\"C\",\nIF(O139>1.25,\"D+\",\nIF(AND(O139<=1.25,O139>0),\"D\",\nIF(O139=0,\"NA\",\n\"\"\n))))))))","v":"C"},{"$f":"IF(OR(L140=Profile!E152,L141=Profile!E152,L142=Profile!E152),Profile!E152,Profile!E153)","v":"Yes"},{"$f":"IFERROR((IF($D139=\"M1\",IF(ROUND(AVERAGEIF(M140:M142,\">0\"),1)=ROUND(MIN(IF(M140:M142>0,M140:M142)),1),AVERAGE(M140:M142),MIN(IF(M140:M142>0,M140:M142))+0.5),AVERAGEIF(M140:M142,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D139=\"M1\",IF(ROUND(AVERAGEIF(N140:N142,\">0\"),1)=ROUND(MIN(IF(N140:N142>0,N140:N142)),1),AVERAGE(N140:N142),MIN(IF(N140:N142>0,N140:N142))+0.5),AVERAGEIF(N140:N142,\">0\"))),0)","v":0},{"$f":"IFERROR((IF($D139=\"M1\",IF(ROUND(AVERAGEIF(O140:O142,\">0\"),1)=ROUND(MIN(IF(O140:O142>0,O140:O142)),1),AVERAGE(O140:O142),MIN(IF(O140:O142>0,O140:O142))+0.5),AVERAGEIF(O140:O142,\">0\"))),0)","v":2},2,{"$f":"IF(K139=\"D\",Profile!$F$276,\nIF(K139=\"D*\",Profile!$F$276,\nIF(K139=\"D+\",Profile!$F$276,\nIF(K139=\"C\",Profile!$F$277,\nIF(K139=\"C+\",Profile!$F$277,\nIF(K139=\"B+\",Profile!$F$278,\nIF(K139=\"B\",Profile!$F$278,\nIF(K139=\"A\",Profile!$F$279,\"\"))))))))","v":"2. Basic"},{"$f":"IF(K139=\"A\",Profile!$F$280,\nIF(K139=\"B+\",Profile!$F$280,\nIF(K139=\"B\",Profile!$F$280,\nIF(K139=\"D+\",Profile!$F$281,\nIF(K139=\"D\",Profile!$F$281,\nProfile!$F$282)))))","v":"Average"},{"$f":"IFERROR(IF(L139=Profile!$E$152,IF(O139-N139<0,\"-\",IF(O139-N139>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,null,"(PI-29)",0,0,1,{"$f":"Z140","v":3},{"$f":"IF($O139>=3.25,Profile!$F$279,\nIF($O139>=2.5,Profile!$F$278,\nIF($O139>=1.75,Profile!$F$277,\nIF($O139>=1,Profile!$F$276,\n\"\"\n))))","v":"2. Basic"}]
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["PEFALIA",30.1,30.1,null,"Comp","VII",{"$f":"VLOOKUP(F145,Profile!B:C,2,FALSE)","v":"VII. External scrutiny and audit  "},"PI-30",{"$f":"IFERROR(VLOOKUP(B145,Profile!B:C,2,FALSE),\"\")","v":"30.1 Audit Coverage and Standards"},null,"D",{"$f":"Profile!$E$152","v":"Yes"},{"$f":"IFERROR(IF(TRIM(CLEAN(J145))=\"A\",4)+IF(TRIM(CLEAN(J145))=\"B+\",3.5)+IF(TRIM(CLEAN(J145))=\"B\",3)+IF(TRIM(CLEAN(J145))=\"C+\",2.5)+IF(TRIM(CLEAN(J145))=\"C\",2)+IF(TRIM(CLEAN(J145))=\"D+\",1.5)+IF(TRIM(CLEAN(J145))=\"D\",1)+IF(TRIM(CLEAN(J145))=\"D*\",1)+IF(TRIM(CLEAN(J145))=\"NU\",0)+IF(TRIM(CLEAN(J145))=\"\",0),\"\")","v":0},{"$f":"M145","v":0},{"$f":"IFERROR(IF(TRIM(CLEAN(K145))=\"A\",4)+IF(TRIM(CLEAN(K145))=\"B+\",3.5)+IF(TRIM(CLEAN(K145))=\"B\",3)+IF(TRIM(CLEAN(K145))=\"C+\",2.5)+IF(TRIM(CLEAN(K145))=\"C\",2)+IF(TRIM(CLEAN(K145))=\"D+\",1.5)+IF(TRIM(CLEAN(K145))=\"D\",1)+IF(TRIM(CLEAN(K145))=\"D*\",1)+IF(TRIM(CLEAN(K145))=\"NU\",0)+IF(TRIM(CLEAN(K145))=\"\",0),\"\")","v":1},{"$f":"O145","v":1},{"$f":"IF(K145=\"D\",Profile!$F$276,\nIF(K145=\"D*\",Profile!$F$276,\nIF(K145=\"D+\",Profile!$F$276,\nIF(K145=\"C\",Profile!$F$277,\nIF(K145=\"C+\",Profile!$F$277,\nIF(K145=\"B+\",Profile!$F$278,\nIF(K145=\"B\",Profile!$F$278,\nIF(K145=\"A\",Profile!$F$279,\"\"))))))))","v":"1. Below basic"},{"$f":"IF(K145=\"A\",Profile!$F$280,\nIF(K145=\"B+\",Profile!$F$280,\nIF(K145=\"B\",Profile!$F$280,\nIF(K145=\"D+\",Profile!$F$281,\nIF(K145=\"D\",Profile!$F$281,\nProfile!$F$282)))))","v":"Weakness"},{"$f":"IFERROR(IF(L145=Profile!$E$152,IF(O145-N145<0,\"-\",IF(O145-N145>0,\"+\",\" =\")),\"N.C\"),\"\")","v":"+"},null,"At the time of the assessment, the Chambre des Comptes had not completed its examination of\rany of the Tiko Commune management accounts submitted to it.\r","(PI-30)",0,0,1,4,{"$f":"IF($O145>=3.25,Profile!$F$279,\nIF($O145>=2.5,Profile!$F$278,\nIF($O145>=1.75,Profile!$F$277,\nIF($O145>=1,Profile!$F$276,\n\"\"\n))))","v":"1. Below basic"}]
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["I","I","I. Budget reliability ",null,null,"II","II","II. Transparency of public finances  "]
["II","II","II. Transparency of public finances  ",null,null,"III","III","III. Management of assets and liabilities  "]
["III","III","III. Management of assets and liabilities  ",null,null,"IV","IV","IV. Policy-based fiscal strategy and budgeting "]
["IV","IV","IV. Policy-based fiscal strategy and budgeting ",null,null,"V","V","V. Predictability and control in budget execution "]
["V","V","V. Predictability and control in budget execution ",null,null,"VI","VI","VI. Accounting and reporting "]
["VI","VI","VI. Accounting and reporting ",null,null,"VII","VII","VII. External scrutiny and audit  "]
["VII","VII","VII. External scrutiny and audit  ",null,null,"PI-1","PI-1","PI-1 Aggregate expenditure outturn "]
["HLG-1","HLG-1","HLG-1 Transfer from higher levels of government ",null,null,"PI-2","PI-2","PI-2 Expenditure composition outturn "]
["HLG-1.1","HLG-1.1","HLG-1.1 Outturn of transfers from higher levels of government ",null,null,"PI-3","PI-3","PI-3 Revenue outturn "]
["HLG-1.2","HLG-1.2","HLG-1.2 Transfers composition outturn ",null,null,"PI-4","PI-4","PI-4 Budget classification "]
["HLG-1.3","HLG-1.3","HLG-1.3 Timeliness  of  transfers  from higher levels of government ",null,null,"PI-5","PI-5","PI-5 Budget documentation "]
["HLG-1.4","HLG-1.4","HLG-1.4 Predictability of transfers ",null,null,"PI-6","PI-6","PI-6 Central government operations outside the budget"]
["HLG-2","HLG-2","HLG-2 Fiscal rules and monitoring of fiscal position",null,null,"PI-7","PI-7","PI-7 Transfers to sub-national government"]
["HLG-2.1","HLG-2.1","HLG-2.1 Fiscal rules for sub-national governments ",null,null,"PI-8","PI-8","PI-8 Performance information for service delivery"]
["HLG-2.2","HLG-2.2","HLG-2.2 Debt rules for sub-national governments ",null,null,"PI-9","PI-9","PI-9 Public access to fiscal information "]
["HLG-2.3","HLG-2.3","HLG-2.3 Monitoring of sub-national governments ",null,null,"PI-9bis","PI-9bis","PI-9bis Public consultation "]
["PI-1","PI-1","PI-1 Aggregate expenditure outturn ",null,null,"PI-10","PI-10","PI-10 Fiscal risk reporting "]
["PI-1.1",1.1000000000000001,"1.1 Aggregate expenditure outturn ",null,null,"PI-11","PI-11","PI-11 Public investment management "]
["PI-2","PI-2","PI-2 Expenditure composition outturn ",null,null,"PI-12","PI-12","PI-12 Public asset management "]
[2.1,2.1,"2.1 Expenditure composition by function",null,null,"PI-13","PI-13","PI-13 Debt management "]
[2.2000000000000002,2.2000000000000002,"2.2 Expenditure composition by economic type ",null,null,"PI-14","PI-14","PI-14 Medium-term budget strategy "]
[2.2999999999999998,2.2999999999999998,"2.3 Expenditure from contingency ",null,null,"PI-15","PI-15","15. Fiscal strategy  "]
["PI-3","PI-3","PI-3 Revenue outturn ",null,null,"PI-16","PI-16","16. Medium-term perspective in expenditure budgeting  "]
[3.1,3.1,"3.1 Aggregate revenue outturn ",null,null,"PI-17","PI-17","PI-17 Budget preparation process "]
[3.2,3.2,"3.2 Revenue composition variance ",null,null,"PI-18","PI-18","PI-18 Legislative scrutiny of budgets "]
["PI-4","PI-4","PI-4 Budget classification ",null,null,"PI-19","PI-19","PI-19 Tax administration "]
["PI-4.1",4.0999999999999996,"4.1 Budget classification ",null,null,"PI-20","PI-20","PI-20 Accounting for revenues "]
["PI-5","PI-5","PI-5 Budget documentation ",null,null,"PI-21","PI-21","PI-21 Predictability of in-year resource allocation"]
["PI-5.1",5.0999999999999996,"5.1 Budget documentation ",null,null,"PI-22","PI-22","PI-22 Expenditure arrears "]
["PI-6","PI-6","PI-6 Central government operations outside the budget",null,null,"PI-23","PI-23","PI-23 Payroll controls "]
[6.1,6.1,"6.1 Expenditure outside financial reports ",null,null,"PI-24","PI-24","PI-24 Procurement "]
[6.2,6.2,"6.2 Revenue outside financial reports ",null,null,"PI-25","PI-25","PI-25 Internal controls on non-salary expenditure "]
[6.3,6.3,"6.3 Financial reports of extra- budgetary units ",null,null,"PI-26","PI-26","PI-26 Internal audit "]
["PI-7","PI-7","PI-7 Transfers to sub-national government",null,null,"PI-27","PI-27","PI-27 Financial data integrity "]
[7.1,7.1,"7.1 System for allocating transfers ",null,null,"PI-28","PI-28","PI-28 In-year budget reports "]
[7.2,7.2,"7.2 Timeliness   of    information    on transfers",null,null,"PI-29","PI-29","PI-29 Annual financial reports "]
["PI-8","PI-8","PI-8 Performance information for service delivery",null,null,"PI-30","PI-30","PI-30 External Audit"]
[8.1,8.1,"8.1 Performance plans for service delivery ",null,null,"PI-31","PI-31","PI-31 Legislative Scrutiny of Audit Reports"]
[8.1999999999999993,8.1999999999999993,"8.2 Performance achieved for service delivery "]
[8.3000000000000007,8.3000000000000007,"8.3 Resources received by service delivery units "]
[8.4,8.4,"8.4 Performance evaluation for service delivery ",null,null,"PI-4.1",4.0999999999999996,"4.1 Budget classification "]
["PI-9","PI-9","PI-9 Public access to fiscal information ",null,null,"PI-1.1",1.1000000000000001,"1.1 Aggregate expenditure outturn "]
["PI-9.1",9.1,"9.1 Public access to fiscal information ",null,null,"PI-9.1",9.1,"9.1 Public access to fiscal information "]
["PI-9bis","PI-9bis","PI-9bis Public consultation ",null,null,"HLG-2.3","HLG-2.3","HLG-2.3 Monitoring of sub-national governments "]
["9bis.1","9bis.1","9bis.1 Public consultation in budget preparation ",null,null,"HLG-2.2","HLG-2.2","HLG-2.2 Debt rules for sub-national governments "]
["9bis.2","9bis.2","9bis.2 Public consultation in the design of service delivery programs ",null,null,"HLG-2.1","HLG-2.1","HLG-2.1 Fiscal rules for sub-national governments "]
["9bis.3","9bis.3","9bis.3 Public consultation in investment planning",null,null,"HLG-2","HLG-2","HLG-2 Fiscal rules and monitoring of fiscal position"]
["PI-10","PI-10","PI-10 Fiscal risk reporting ",null,null,"HLG-1.4","HLG-1.4","HLG-1.4 Predictability of transfers "]
[10.1,10.1,"10.1 Monitoring of public corporations ",null,null,"HLG-1.3","HLG-1.3","HLG-1.3 Timeliness  of  transfers  from higher levels of government "]
[10.199999999999999,10.199999999999999,"10.2 Monitoring of sub-national governments",null,null,"HLG-1.2","HLG-1.2","HLG-1.2 Transfers composition outturn "]
[10.3,10.3,"10.3 Contingent liabilities and other fiscal risks ",null,null,"HLG-1.1","HLG-1.1","HLG-1.1 Outturn of transfers from higher levels of government "]
["PI-11","PI-11","PI-11 Public investment management ",null,null,"HLG-1","HLG-1","HLG-1 Transfer from higher levels of government "]
[11.1,11.1,"11.1 Economic analysis of investment proposals ",null,null,"HLG","HLG","Higher levels of government "]
[11.2,11.2,"11.2 Investment project selection ",null,null,"PI-5.1",5.0999999999999996,"5.1 Budget documentation "]
[11.3,11.3,"11.3 Investment project costing ",null,null,"9bis.3","9bis.3","9bis.3 Public consultation in investment planning"]
[11.4,11.4,"11.4 Investment project monitoring ",null,null,"9bis.2","9bis.2","9bis.2 Public consultation in the design of service delivery programs "]
["PI-12","PI-12","PI-12 Public asset management ",null,null,"9bis.1","9bis.1","9bis.1 Public consultation in budget preparation "]
[12.1,12.1,"12.1 Financial asset monitoring ",null,null,31.4,31.4,"31.4 Transparency of Legislative Scrutiny of Audit Reports"]
[12.2,12.2,"12.2 Non-financial asset monitoring ",null,null,31.3,31.3,"31.3 Recommendations on Audit by the Legislature"]
[12.3,12.3,"12.3 Transparency of asset disposal ",null,null,31.2,31.2,"31.2 Hearings on Audit Findings"]
["PI-13","PI-13","PI-13 Debt management ",null,null,31.1,31.1,"31.1 Timing of Audit Report Scrutiny"]
[13.1,13.1,"13.1 Recording and reporting of debts and guarantees ",null,null,30.4,30.4,"30.4 Supreme Audit Institution Independence"]
[13.2,13.2,"13.2 Approval of debts and guarantees ",null,null,30.3,30.3,"30.3 External Audit Follow-Up"]
[13.3,13.3,"13.3 Debt management strategy ",null,null,30.2,30.2,"30.2 Submission of Audit Reports to the Legislature"]
["PI-14","PI-14","PI-14 Medium-term budget strategy ",null,null,30.1,30.1,"30.1 Audit Coverage and Standards"]
[14.1,14.1,"14.1 Underlying forecasts for medium- term budget ",null,null,29.3,29.3,"29.3 Accounting standards"]
[14.2,14.2,"14.2 Fiscal impact of policy proposals ",null,null,29.2,29.2,"29.2 Submission of reports for external audit"]
[14.3,14.3,"14.3 Medium-term expenditure and revenue estimates ",null,null,29.1,29.1,"29.1 Completeness of annual financial reports "]
[14.4,14.4,"14.4 Consistency of budget with previous year’s estimates",null,null,28.3,28.3,"28.3 Accuracy of in-year budget reports "]
["PI-15","PI-15","15. Fiscal strategy  ",null,null,28.2,28.2,"28.2 Timing of in-year reports "]
[15.1,15.1,"15.1  Fiscal impact of policy proposals  ",null,null,28.1,28.1,"28.1 Coverage and comparability of reports "]
[15.2,15.2,"15.2  Fiscal strategy adoption ",null,null,27.4,27.4,"27.4 Financial data integrity process "]
[15.3,15.3,"15.3  Reporting on fiscal outcomes ",null,null,27.3,27.3,"27.3 Advance accounts "]
[16.100000000000001,16.100000000000001,"16.1  Medium-term expenditure estimates  ",null,null,27.2,27.2,"27.2 Suspense accounts "]
[16.2,16.2,"16.2  Medium-term expenditure ceilings ",null,null,27.1,27.1,"27.1 Bank account reconciliation "]
[16.3,16.3,"16.3  Alignment of strategic plans and medium-term budgets ",null,null,26.4,26.4,"26.4 Response to internal audits "]
[16.399999999999999,16.399999999999999,"16.4  Consistency of budgets with previous year’s estimates  ",null,null,26.3,26.3,"26.3 Implementation of internal audits and reporting"]
["PI-16","PI-16","16. Medium-term perspective in expenditure budgeting  ",null,null,26.2,26.2,"26.2 Nature of audits and standards applied "]
["PI-17","PI-17","PI-17 Budget preparation process ",null,null,26.1,26.1,"26.1 Coverage of the internal audit "]
[17.100000000000001,17.100000000000001,"17.1 Budget calendar ",null,null,25.3,25.3,"25.3 Compliance with payment controls "]
[17.2,17.2,"17.2 Guidance on budget preparation ",null,null,25.2,25.2,"25.2 Effectiveness of expenditure commitment controls "]
[17.3,17.3,"17.3 Budget submission to the legislature ",null,null,25.1,25.1,"25.1 Segregation of duties "]
["PI-18","PI-18","PI-18 Legislative scrutiny of budgets ",null,null,24.4,24.4,"24.4 Procurement complaints management"]
[18.100000000000001,18.100000000000001,"18.1 Scope of budget scrutiny ",null,null,24.3,24.3,"24.3 Public access to procurement information "]
[18.2,18.2,"18.2 Legislature procedures budget scrutiny ",null,null,24.2,24.2,"24.2 Procurement methods "]
[18.3,18.3,"18.3 Timing of budget approval ",null,null,24.1,24.1,"24.1 Procurement monitoring "]
[18.399999999999999,18.399999999999999,"18.4 Rules for budget adjustment by the executive ",null,null,23.4,23.4,"23.4 Payroll audits "]
["PI-19","PI-19","PI-19 Tax administration ",null,null,23.3,23.3,"23.3 Internal controls of payroll "]
[19.100000000000001,19.100000000000001,"19.1 Rights and obligation for tax measures ",null,null,23.2,23.2,"23.2 Management of payroll changes "]
[19.2,19.2,"19.2 Property tax register and valuation ",null,null,23.1,23.1,"23.1 Integration of payroll and personnel records "]
[19.3,19.3,"19.3 Tax risk management, audit and investigation ",null,null,22.2,22.2,"22.2 Expenditure arrears monitoring "]
[19.399999999999999,19.399999999999999,"19.4 Tax arrears monitoring ",null,null,22.1,22.1,"22.1 Stock of expenditure arrears "]
["PI-20","PI-20","PI-20 Accounting for revenues ",null,null,21.4,21.4,"21.4 Significance of in-year budget adjustments "]
[20.100000000000001,20.100000000000001,"20.1 Information on revenue collections ",null,null,21.3,21.3,"21.3 Information on commitment ceilings "]
[20.2,20.2,"20.2 Transfer of revenue collections ",null,null,21.2,21.2,"21.2 Cash forecasting and monitoring "]
[20.3,20.3,"20.3 Tax account reconciliation ",null,null,21.1,21.1,"21.1 Consolidation of cash balances "]
["PI-21","PI-21","PI-21 Predictability of in-year resource allocation",null,null,20.3,20.3,"20.3 Tax account reconciliation "]
[21.1,21.1,"21.1 Consolidation of cash balances ",null,null,20.2,20.2,"20.2 Transfer of revenue collections "]
[21.2,21.2,"21.2 Cash forecasting and monitoring ",null,null,20.100000000000001,20.100000000000001,"20.1 Information on revenue collections "]
[21.3,21.3,"21.3 Information on commitment ceilings ",null,null,19.399999999999999,19.399999999999999,"19.4 Tax arrears monitoring "]
[21.4,21.4,"21.4 Significance of in-year budget adjustments ",null,null,19.3,19.3,"19.3 Tax risk management, audit and investigation "]
["PI-22","PI-22","PI-22 Expenditure arrears ",null,null,19.2,19.2,"19.2 Property tax register and valuation "]
[22.1,22.1,"22.1 Stock of expenditure arrears ",null,null,19.100000000000001,19.100000000000001,"19.1 Rights and obligation for tax measures "]
[22.2,22.2,"22.2 Expenditure arrears monitoring ",null,null,18.399999999999999,18.399999999999999,"18.4 Rules for budget adjustment by the executive "]
["PI-23","PI-23","PI-23 Payroll controls ",null,null,18.3,18.3,"18.3 Timing of budget approval "]
[23.1,23.1,"23.1 Integration of payroll and personnel records ",null,null,18.2,18.2,"18.2 Legislature procedures budget scrutiny "]
[23.2,23.2,"23.2 Management of payroll changes ",null,null,18.100000000000001,18.100000000000001,"18.1 Scope of budget scrutiny "]
[23.3,23.3,"23.3 Internal controls of payroll ",null,null,17.3,17.3,"17.3 Budget submission to the legislature "]
[23.4,23.4,"23.4 Payroll audits ",null,null,17.2,17.2,"17.2 Guidance on budget preparation "]
["PI-24","PI-24","PI-24 Procurement ",null,null,17.100000000000001,17.100000000000001,"17.1 Budget calendar "]
[24.1,24.1,"24.1 Procurement monitoring ",null,null,16.399999999999999,16.399999999999999,"16.4  Consistency of budgets with previous year’s estimates  "]
[24.2,24.2,"24.2 Procurement methods ",null,null,16.3,16.3,"16.3  Alignment of strategic plans and medium-term budgets "]
[24.3,24.3,"24.3 Public access to procurement information ",null,null,16.2,16.2,"16.2  Medium-term expenditure ceilings "]
[24.4,24.4,"24.4 Procurement complaints management",null,null,16.100000000000001,16.100000000000001,"16.1  Medium-term expenditure estimates  "]
["PI-25","PI-25","PI-25 Internal controls on non-salary expenditure ",null,null,15.3,15.3,"15.3  Reporting on fiscal outcomes "]
[25.1,25.1,"25.1 Segregation of duties ",null,null,15.2,15.2,"15.2  Fiscal strategy adoption "]
[25.2,25.2,"25.2 Effectiveness of expenditure commitment controls ",null,null,15.1,15.1,"15.1  Fiscal impact of policy proposals  "]
[25.3,25.3,"25.3 Compliance with payment controls ",null,null,14.4,14.4,"14.4 Consistency of budget with previous year’s estimates"]
["PI-26","PI-26","PI-26 Internal audit ",null,null,14.3,14.3,"14.3 Medium-term expenditure and revenue estimates "]
[26.1,26.1,"26.1 Coverage of the internal audit ",null,null,14.2,14.2,"14.2 Fiscal impact of policy proposals "]
[26.2,26.2,"26.2 Nature of audits and standards applied ",null,null,14.1,14.1,"14.1 Underlying forecasts for medium- term budget "]
[26.3,26.3,"26.3 Implementation of internal audits and reporting",null,null,13.3,13.3,"13.3 Debt management strategy "]
[26.4,26.4,"26.4 Response to internal audits ",null,null,13.2,13.2,"13.2 Approval of debts and guarantees "]
["PI-27","PI-27","PI-27 Financial data integrity ",null,null,13.1,13.1,"13.1 Recording and reporting of debts and guarantees "]
[27.1,27.1,"27.1 Bank account reconciliation ",null,null,12.3,12.3,"12.3 Transparency of asset disposal "]
[27.2,27.2,"27.2 Suspense accounts ",null,null,12.2,12.2,"12.2 Non-financial asset monitoring "]
[27.3,27.3,"27.3 Advance accounts ",null,null,12.1,12.1,"12.1 Financial asset monitoring "]
[27.4,27.4,"27.4 Financial data integrity process ",null,null,11.4,11.4,"11.4 Investment project monitoring "]
["PI-28","PI-28","PI-28 In-year budget reports ",null,null,11.3,11.3,"11.3 Investment project costing "]
[28.1,28.1,"28.1 Coverage and comparability of reports ",null,null,11.2,11.2,"11.2 Investment project selection "]
[28.2,28.2,"28.2 Timing of in-year reports ",null,null,11.1,11.1,"11.1 Economic analysis of investment proposals "]
[28.3,28.3,"28.3 Accuracy of in-year budget reports ",null,null,10.3,10.3,"10.3 Contingent liabilities and other fiscal risks "]
["PI-29","PI-29","PI-29 Annual financial reports ",null,null,10.199999999999999,10.199999999999999,"10.2 Monitoring of sub-national governments"]
[29.1,29.1,"29.1 Completeness of annual financial reports ",null,null,10.1,10.1,"10.1 Monitoring of public corporations "]
[29.2,29.2,"29.2 Submission of reports for external audit",null,null,8.4,8.4,"8.4 Performance evaluation for service delivery "]
[29.3,29.3,"29.3 Accounting standards",null,null,8.3000000000000007,8.3000000000000007,"8.3 Resources received by service delivery units "]
["PI-30","PI-30","PI-30 External Audit",null,null,8.1999999999999993,8.1999999999999993,"8.2 Performance achieved for service delivery "]
[30.1,30.1,"30.1 Audit Coverage and Standards",null,null,8.1,8.1,"8.1 Performance plans for service delivery "]
[30.2,30.2,"30.2 Submission of Audit Reports to the Legislature",null,null,7.2,7.2,"7.2 Timeliness   of    information    on transfers"]
[30.3,30.3,"30.3 External Audit Follow-Up",null,null,7.1,7.1,"7.1 System for allocating transfers "]
[30.4,30.4,"30.4 Supreme Audit Institution Independence",null,null,6.3,6.3,"6.3 Financial reports of extra- budgetary units "]
["PI-31","PI-31","PI-31 Legislative Scrutiny of Audit Reports",null,null,6.2,6.2,"6.2 Revenue outside financial reports "]
[31.1,31.1,"31.1 Timing of Audit Report Scrutiny",null,null,6.1,6.1,"6.1 Expenditure outside financial reports "]
[31.2,31.2,"31.2 Hearings on Audit Findings",null,null,3.2,3.2,"3.2 Revenue composition variance "]
[31.3,31.3,"31.3 Recommendations on Audit by the Legislature",null,null,3.1,3.1,"3.1 Aggregate revenue outturn "]
[31.4,31.4,"31.4 Transparency of Legislative Scrutiny of Audit Reports",null,null,2.2999999999999998,2.2999999999999998,"2.3 Expenditure from contingency "]
[null,null,null,null,null,2.2000000000000002,2.2000000000000002,"2.2 Expenditure composition by economic type "]
[null,null,null,null,null,2.1,2.1,"2.1 Expenditure composition by function"]
["Years",null,"Score 2011 FMK","Score 2016 FMK","Comp"]
[2000,null,"A","A","Yes"]
[2001,null,"B","B","No"]
[2002,null,"C","C"]
[2003,null,"D","D"]
[2004,null,"NU","D*"]
[2005,null,"NA","NU"]
[2006,null,"NR","NA"]
[2007]
[2008]
[2009]
[2010]
[2011]
[2012]
[2013]
[2014]
[2015]
[2016]
[2017]
[2018]
[2019]
[2020]
[2021]
[2022]
[2023]
[2024]
[2025]
[2026]
[2027]
[2028]
[2029]
[2030]
[2031]
[2032]
[2033]
[2034]
["NA"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Names"]
[null,null,null,null,null,"Pillar"]
[null,null,null,null,null,"Indicator"]
[null,null,null,null,null,"Dimensions"]
[null,null,null,null,null,"1. Overall Budget Discipline"]
[null,null,null,null,null,"2. Strategic allocation of resources "]
[null,null,null,null,null,"3. Effective service delivery "]
[null,null,null,null,null,"Team Leader"]
[null,null,null,null,null,"Country"]
[null,null,null,null,null,"Overall Rating"]
[null,null,null,null,null,"Current assessment"]
[null,null,null,null,null,"Previous assessment"]
[null,null,null,null,null,"Score by pillar / indicator"]
[null,null,null,null,null,"Indicators / Dimensions "]
[null,null,null,null,null,"Number of dimensions per score "]
[null,null,null,null,null,"Year "]
[null,null,null,null,null,"PEFA scores by indicators "]
[null,null,null,null,null,"PEFA scores by dimension"]
[null,null,null,null,null,"Evolution of scores (2016 Table)"]
[null,null,null,null,null,"Scores - Year "]
[null,null,null,null,null,"2011 Fmk"]
[null,null,null,null,null,"Justification of PEFA scores  "]
[null,null,null,null,null,"2016 Fmk"]
[null,null,null,null,null,"Scores evolution for indicators "]
[null,null,null,null,null,"Scores evolution for dimensions "]
[null,null,null,null,null,"Score Evolution "]
[null,null,null,null,null,"Scores by pillar "]
[null,null,null,null,null,"1. Below basic"]
[null,null,null,null,null,"2. Basic"]
[null,null,null,null,null,"3. Sound"]
[null,null,null,null,null,"4. High"]
[null,null,null,null,null,"Strength"]
[null,null,null,null,null,"Weakness"]
[null,null,null,null,null,"Average"]
[null,null,null,null,null,"Rationale for the assessment"]
[null,null,null,null,null,"Ranking of indicators according to their score"]
[null,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,"ES-Piliars Indic:Indic"]
[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-Piliars Indic: Indic",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ES-Scores - 2016 Fmk :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-Scores & Evol :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,"S-4.1 Pilars:Indic"]
[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,"S-4.3 (Indicators):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,"S-4.3 (Out. 2016):Indic"]
[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-4.3 (Table):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,"colors:Indic"]
[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,"MetaData: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,"Data: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,"General password: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"]

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