PI 5 Classification of the Budget

[STONE]

"The budget formulation and execution is based on administrative, economic and sub-functional classification, using GFS/COFOG standards or a standard that can produce consistent documentation according to those standards. (Program classification may substitute for sub-functional classification, if it is applied with a level of detail at least corresponding to sub-functional.)"
(PEFA   - PFM Performance Measurement Framework - Revised January 2011:17)

This seems to me to suggest that a government having a programme classification and not a sub-functional classification will have to have at least 69 programmes if its efforts are to be taken into account under PEFA scoring.

[John Short]

“if it is applied with a level of detail at least corresponding to sub-functional”.

Yes if the wording was "if it is applied with the same level of detail corresponding to sub-functional," which probably gets it off the hook!  From memory the countries I have worked on a PEFA have an IFMIS with COFOG - often it is the version of the COFOG that is the issue - then programmes are irrelevant to the indicator but one would hope that they are linked to the functional classification.