U4 Issue 2012:1
Corruption indicators in Performance Assessment Frameworks for budget support
www.U4.no
Article
Existing indicators
Potential indicators/activities
Article 10: Public reporting
Malawi. Monthly financial statement and audit for previous year’s review by Parliament
Measures to enhance transparency in public administration Access to information concerning public administration
Mozambique. Increased transparency in government accounts – Improvement of the State General Account Mozambique. Increased efficiency and effectiveness of external audit Uganda. Audit reports and Parliamentary Accounts Committees reviews of the audit reports completed within specified timeframes, with timely and effective follow up on findings by the executive Uganda. Key assessment documentation includes PEFA reports, annual independent review reports, Auditor General’s reports, and other available analysis/documentation including Public Expenditure Reviews, national budget, and budget speech. Uganda. % of quarterly central government actual expenditures reported on time Uganda. % of quarterly local government actual expenditures reported on time Uganda. % of quarterly domestic revenue reported on time Uganda. % of local government publishing financial transfers and budgets at local level Uganda. % clean audit reports (central, local and statutory bodies)
40
Access to decision-making authorities through simplified administrative procedures Periodic public reporting, including risks of corruption