Completeness of financial information in the PAR planning documents

Expert review of PAR related planning documents, including all strategies and action plans in the areas defined in The Principles of Public Administration. If a separate annex or other document exists on costing, that will be reviewed, providing it is in line with the information presented in the strategies and action plans. The expert review will identify the following: • Whether cost estimates exist for most of the PAR related planning documents and if cost estimates are provided for all activities that are likely to require additional resources (i.e. that fall outside the normal mandate of the respective institution and its budget). No points are awarded if the analysis identifies at least two clear cases where additional costs that are necessary to implement an activity are not disclosed in the relevant parts of the PAR planning documents or other relevant documents; • Whether EU and other donor funded support is identified in the costing information. Donor funding is not needed for PAR if the government covers the extra expenditure needs from the budget; • Whether the additional costs are broken down between temporary costs, one off costs (e.g. costs of one off training, expert assistance or IT software/equipment purchases) or recurrent expenditure (e.g. additional recurring costs as a result of increased staff numbers, cost of premises, maintenance of information technology software); • Whether cost estimates are provided for all expenditures related to the activities (full costing), including regular budgetary costs for salaries and premises of the units responsible for implementing the actions. This is likely to be practiced with a sophisticated approach to programme budgeting. For each of the following four criteria, 1 point is awarded (total of 4 points).

Criteria fulfilled: 0/4

Yes
No
No data available / not assessed
Systematic estimates are provided for all additional costs needed to implement the PAR strategy/strategies (1 point)
Sources of funding are explicitly identified, including activities supported from IPA-funded projects (1 point)
Additional cost estimates disaggregate temporary and recurrent additional costs (1 point)
Full costing is carried out, also covering the regular budgetary costs of the institutions involved (1 point)