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Check Mail PEFA Secretariat Team   Today: March 24, 2019, Sunday
Government of Nepal
Ministry of Finance
Public Expenditure and Financial Accountability (PEFA)
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PEFA Scores Indicatorswise
Overview of the scores of the PEFA indicators (Nepal)
PFM Performance Indicator Scoring Method Dimension Ratings 2014 Overall Rating
I II III IV 2008 2014
Pillar 1.Credibility of the Budget
PI-1 Aggregate expenditure outturn M1 A       B A
PI-2 Expenditure composition outturn M1 C A     C C+
PI-3 Aggregate Revenue outturn M1 A       A A
PI-4 Stock and monitoring of expenditure payment arrears M1 A B     D+ B+
Pillar 2.Comprehensiveness and Transparency
PI-5 Budget classification M1 A       C A
PI-6 Comprehensiveness of information included in the budget documentation M1 A       B A
PI-7 Extent of unreported government operations M1 D C     C D+
PI-8 Transparency of intergovernmental Fiscal Relations M2 C C B   C C+
PI-9 Oversight of aggregate fiscal risk from other public sector entities M1 C C C   D+ C
PI-10 Public access to key fiscal information M1 A       B A
Pillar 3. Policy-Based Budgeting
PI-11 Orderliness and participation in the annual budget process M2 A A     C+ A
PI-12 Multi-year perspective in fiscal planning, expenditure policy and budgeting M2 B A C C C+ B
PI-13 Transparency of taxpayer obligations and liabilities M2 A A B   C+ A
PI-14 Effectiveness of measures for taxpayer registration and tax
M2 B A A   C A
PI-15 Effectiveness in collection of tax payments M1 D B D   D+ D+
PI-16 Predictability in the availability of funds for commitment of
M1 C B C   C+ C+
PI-17 Recoding and management of cash balances, debt and guarantees M2 C B C   C+ C+
PI-18 Effectiveness of payroll controls M2 C B C C C+ C+
PI-19 Competition, value for money and controls in procurement M2 B D C A C B
PI-20 Effectiveness of internal controls for nonsalary expenditures M1 C C C   C C
PI-21 Effectiveness of internal audit M1 D C D   D+ D+
Pillar 5. Accounting, Recording and Reporting
PI-22 Timeliness and regularity of accounts reconciliation M2 C B     C+ C+
PI-23 Availability of information on resources received by service delivery units M1 A       C A
PI-24 Quality and timeliness of in-year budget reports M1 C A B   C+ C+
PI-25 Quality and timeliness if annual financial statements M1 C A C   C+ C+
Pillar 6. External Scrutiny and Audit
PI-26 Scope, nature and follow-up of external audit M1 B C C   D+ C+
PI-27 Legislative scrutiny of annual budget law M1 D NA NA NA D+ D
PI-28 Legislative scrutiny of external audit reports M1 D NA NA   D D
Pillar 7. Donor Practices
D-1 Predictability of Direct Budget Support M1 D A     D D+
D-2 Financial information provided by donors for budgeting and reporting on project and program aid M1 B C     D C+
D-3 Proportion of aid that is managed by use of national procedures M1 C       D C
Comparision of PFM Performance Status between 2008 & 2014 (Nepal PEFA Assessment)
Score Results of:   Status No of Indicators
2008 2014 UP 18
A 1 9 Unchanged 11
B+ 0 1 Down 2
B 3 2 Total 31
C+ 9 10  
C 8 3
D+ 6 4
D 4 2
Total 31 31
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