Quality of in-year reports of government revenue, expenditure and borrowing
Expert review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority.
Both quarterly and monthly reports are assessed, if applicable.
Points are awarded for the following ten criteria (total of 7 points).
Quality of in-year reports of government revenue, expenditure and borrowing - 2.
Criteria fulfilled: 6/8
Yes
No
No data available / not assessed
| The reports are published within four weeks of the month’s end (0.5 points) | |
| The reports show the total of all the transactions of all central government bodies, compiled from standard format reports completed by each of the central government bodies for the period (0.5 points) | |
| The reports show data for each ministry and large budget users (0.5 points) | |
| The reports note and explain variations from an original spending and revenue profile published at the start of the year (0.5 points) | |
| On the expenditure side, the reports include future spending commitments (0.5 points) | |
| A comprehensive analysis of budget implementation is prepared at least every six months, and its report is published (1 point) | |
| Quarterly reports of local government financial data are published that provide, at a minimum, information on capital spending, payroll spending, lending and borrowing, and the stock of arrears (1 point) | |
| The quarterly reports of local government financial data are published before the end of the following quarter (0.5 points) |
Frequency of publishing in-year reports of central government revenue, expenditure and borrowing
Yes
No
No data available / not assessed
| In-year reports of central government revenue, expenditure and borrowing are published monthly (2 points) | |
| In-year reports of central government revenue, expenditure and borrowing are published quarterly (1 point) | |
| None of the above apply (0 points) |