Public Financial Management
Reliability of budget execution and accounting practices

Reliability of budget execution and accounting practices

This indicator measures the quality of cash and commitment management, controls in budget execution and accounting practices. These aspects ensure reliable information on government spending and thus a foundation for management decisions on government funds.

Cash management and accounting - at a glance

Average indicator values are presented for each area and country. Click on the rows and columns to sort the table by highest value, or “show progress” to include trends over time.
ALB XKV MNE MKD SRB UKR AVG
Treasury Single Account (TSA)
0
100
100
100
100
100
80
Revenue transfer to TSA
100
100
100
100
100
100
100
Cash consolidation
100
100
100
100
100
100
100
Cash flow planning
100
100
0
50
50
25
60
Budget classification and chart of accounts
50
100
100
100
100
100
90
Bank account reconciliation
100
100
100
100
50
50
90
Availability of data on expenditure arrears
100
50
50
100
0
100
60
Stock of expenditure arrears
0
0
0
33.33
33.33
100
13.33

Compare performance

Pick a country and year above, and use the menu below to sort subindicator values based on best or worst performance. Compare against the regional average, the highest performer and past performance.

Western Balkans
Highest Value
2017

Albania, 2021

Treasury Single Account (TSA) Revenue transfer to TSA Cash consolidation Cash flow planning Budget classification and chart of accounts Bank account reconciliation Availability of data on expenditure arrears Stock of expenditure arrears

Most significant change

Green bars show the subindicator values that advanced most. Red bars shows those that deteriorated most. Only subindicator values that have changed are shown.

Albania from 2017 to 2021

Cash flow planning Stock of expenditure arrears