The indicator measures the percentage difference between the planned expenditure in the original annual budget bill as adopted by the parliament and the outturn of the budget expenditure during the latest full calendar year. The analysis is carried out based on the data from the three most recent years. The percentage difference needs to be within the specific range in at least two out of the three years. Point allocation: • 4 points = less than 2% • 3 points = 2%-4.99% • 2 points = 5%-7.99% • 1 point = 8%-12% • 0 points = more than 12%, or the parliament failed to adopt the budget.