2. PEFA indicators and report
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1 2. PEFA indicators and report Introduction to PEFA (2011 version) Skopje, Macedonia February 2015 PEFA Secretariat
2 The PEFA Framework Launched in June 2005, updated 2011 (upgraded extensively draft) Measures performance of national PFM systems Applicable to all countries Also applicable to sub-national government 2
3 Components of the framework 1. Standard set of PFM indicators to assess performance against 6 pillars of a PFM system 28 indicators for government 3 donor practices indicators 2. A concise, integrated performance report provides a narrative on the indicators and summary of the analysis 4
4 Framework Application Assesses system performance, not just rules Evidence based to minimize subjective judgments in the assessment
5 What can PEFA Framework be used for? Applicable for national and sub-national government - specific PEFA guidelines issued Not for public business / state-owned enterprises - Corporate governance standards are different Sector level PFM assessment? - Not directly applicable - Integrate selected sectors into general PEFA assessment 6
6 The PFM Performance Indicator Set (2011 version) 7
7 8
8 The standard set of high-level indicators A. Credibility Of The Budget (PI 1-4) PI-1: Aggregate expenditure out-turn compared to the original approved budget PI-2: Composition of expenditure out-turn compared to the original approved budget PI-3: Aggregate revenue out-turn compared to the original approved budget PI-4: Stock and monitoring of expenditure payment arrears 9
9 The standard set of high-level indicators B. Comprehensiveness & Transparency (PI 5-10) PI-5: Classification of the budget PI-6: Comprehensiveness of information included in budget documentation PI-7: Extent of unreported government operations PI-8: Transparency of inter-governmental fiscal relations PI-9: Oversight of aggregate fiscal risk from other public sector entities PI-10: Public access to key fiscal information 10
10 The standard set of high-level indicators C. BUDGET CYCLE C(i) Policy-based budgeting (11 12) PI-11: Orderliness and participation in the annual budget process. PI-12: Multi-year perspective in fiscal planning, expenditure policy and budgeting C(ii) Predictability & control in budget execution (13 21) PI-13: Transparency of taxpayer obligations and liabilities PI-14: Effectiveness of measures for taxpayer registration and tax assessment PI-15: Effectiveness in collection of tax payments PI-16: Predictability in the availability of funds for commitment of expenditures PI-17: Recording and management of cash balances, debt and guarantees PI-18: Effectiveness of payroll controls PI-19: Competition, value for money and controls in procurement PI-20: Effectiveness of internal controls for non-salary expenditure PI-21: Effectiveness of internal audit 11
11 The standard set of high-level indicators C. BUDGET CYCLE (continued) C(iii) Accounting, recording & reporting (22 25) PI-22: Timeliness and regularity of accounts reconciliation PI-23: Availability of information on resources received by service delivery units PI-24: Quality and timeliness of in-year budget reports PI-25: Quality and timeliness of annual financial statements C(iv) External scrutiny & audit (26 28) PI-26: Scope, nature and follow-up of external audit PI-27: Legislative scrutiny of the annual budget law PI-28: Legislative scrutiny of external audit reports 12
12 The standard set of high-level indicators D. INDICATORS OF DONOR PRACTICES (D1 D3) D-1: Predictability of Direct budget support D-2: Financial information provided by donors for budgeting and reporting on project and program aid D-3: proportion of aid that is managed by use of national procedures 13
13 Scoring methodology 14
14 Calibration and scoring Calibrated on a four point cardinal scale (A, B, C, D) Reflecting internationally accepted good practice Determine score by starting from D going upwards Do not score if evidence is insufficient 15
15 Indicator dimensions and scoring methods Most indicators have 2, 3 or 4 dimensions Each dimension must be rated separately Aggregating dimension scores to indicators; two methods M1 or M2, as specified for each indicator M1: all elements are critical for the process/system to function, so failure of undermines others (weakest link) M2: elements are sufficiently independent and the process can function with one of the elements scored poorly Intermediate scores (B+, C+, D+) for multi-dimensional indicators, where dimensions score differently 16
16 Scoring method M1: Weakest link (Example: PI-4 Score = D+ ) Score Minimum Requirements (Scoring Method M1) A B C D (i) The stock of arrears is low (i.e. is below 2% of total expenditure) (ii) Reliable & complete data on stock of arrears is generated through routine procedures at least at end of each fiscal year (& includes an age profile). (i) The stock of arrears constitutes 2-10% of total expenditure; & there is evidence it has been reduced significantly (i.e. more 25%) in last 2 years. (ii) Data on stock of arrears is generated annually, but may not be complete for a few identified expenditure categories or specified budget institutions. (i) The stock of arrears constitutes 2-10% of total expenditure; & there is no evidence it has been reduced significantly in last 2 years. (ii) Data on stock of arrears has been generated by at least 1 comprehensive ad hoc exercise within last 2 years. (i) The stock of arrears exceeds 10% of total expenditure. (ii) There is no reliable data on stock of arrears from last 2 years. 17
17 Scoring method M2: Average of dimensions (Example: PI-22 Score = C ) Dimension Minimum Requirements (Scoring Method M1) (i) Regularity of bank reconciliations (ii) Regularity of reconciliation, clearance of suspense accounts and advances Score = A: Bank reconciliation for all central government bank accounts take place at least monthly at aggregate & detailed levels, usually within 4 weeks of end of period. Score = B: Bank reconciliation for all Treasury managed bank accounts take place at least monthly, usually within 4 weeks from end of month. Score = C: Bank reconciliation for all Treasury managed bank accounts take place quarterly, usually within 8 weeks of end of quarter. Score = D: Bank reconciliation for all Treasury managed bank accounts take place less frequently than quarterly OR with backlogs of several months. Score = A: Reconciliation and clearance of suspense accounts and advances take place at least quarterly, within a month from end of period and with few balances brought forward. Score = B: Reconciliation and clearance of suspense accounts and advances take place at least annually within 2 months of end of period. Some accounts have uncleared balances brought forward. Score = C: Reconciliation and clearance of suspense accounts and advances take place annually in general, within 2 months of end of year, but significant number of accounts have uncleared balances brought forward. Score = D: Reconciliation and clearance of suspense accounts and advances take place EITHER annually with more than 2 months delay, OR less frequently. 18
18 PEFA report
19 COFFEE BREAK
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