Investor Presentaiton
4.0
An Appraisal of the FGN Budget.../11
Performance Indicators (PI)
C. Budget Cycle
(i) Policy-Based Budgeting
Orderliness and participation in the annual budget process
2012
2019
Score
Score
(prel.)
PI-11
D
D+
PI-13
PI-12 Multi-year perspective in fiscal planning, expenditure policy and budgeting
(ii) Predictability and Control in Budget Execution
Transparency of taxpayer obligations and liabilities
NR
D
A
B
PI-14
PI-15
Effectiveness of measures for taxpayer registration and tax assessment
Effectiveness in collection of tax payments
C+
NR
B
PI-16
PI-17
PI-18
PI-19
PI-20
PI-21
Effectiveness of internal audit
Predictability in the availability of funds for commitment of expenditures
Recording and management of cash balances, debt and guarantees
Effectiveness of payroll controls
D
C+
D+
B+
NR
D+
Competition, value for money and controls in procurement
Effectiveness of internal controls for non-salary expenditure
D+
D
D+
C+
D+
D+
23View entire presentation