Credibility of cash flow planning
Analysis of collected examples (a minimum of two) of cash flow projections made at the beginning of a year, interviews and independent reports, such as other diagnostics and the SAI reports.
This sub-indicator assesses the extent to which budgetary unit commitments and cash flows are forecast and monitored by the MoF. Effective cash flow planning, monitoring, and management by the treasury facilitates predictability of the availability of funds for budgetary units. This will require reliable forecasts of cash inflows and outflows, both routine and non-routine, that are linked to the budget implementation and commitment plans of individual budgetary units.
For each of the following four criteria, 0.5 points is awarded (total of 2 points).
Criteria fulfilled: 4/4
Yes
No
No data available / not assessed
| Cash flow forecast is prepared for the fiscal year (0.5 points) | |
| Cash flow forecast is prepared on the basis of expenditure and revenue forecasts received from all first-level budget organisations (0.5 points) | |
| Cash flow forecast is updated monthly on the basis of expenditures and revenue forecasts received from all budget organisations (0.5 points) | |
| Cash flow forecasts provide monthly profiles for each first-level budget organisation, broken down between pay, non-pay current, capital and own resources (0.5 points) |