Predictability & control in budget execution
Pillars Indicators Dimensions
V. Predictability & control in budget execution 19. Revenue administration 19.1 Rights and obligations for revenuemeasures
19.2 Revenue risk management
19.3 Revenue audit and investigation
19.4 Revenue arrears monitoring
20. Accounting for revenue 20.1 Information on revenue collections
20.2 Transfer of revenue collections
20.3 Revenue accounts reconciliation
21.Predictability of in-year resourceallocation 21.1 Consolidation of cash balances
21.2 Cash forecasting and monitoring
21.3 Information on commitment ceilings
21.4 Significance of in-year budget adjustments
22. Expenditure arrears 22.1 Stock of expenditure arrears
22.2 Expenditure arrears monitoring
23. Payroll controls 23.1 Integration of payroll andpersonnel records
23.2 Management of payroll changes
23.3 Internal control of payroll
23.4 Payroll audit
24. Procurement 24.1 Procurement monitoring
24.2 Procurement methods
24.3 Public access to procurement information
24.4 Procurement complaints management
25.Internal controls on nonsalaryexpenditure 25.1 Segregation of duties
25.2Effectiveness of expenditurecommitment controls
25.3Compliance with payment rules and procedures
26. Internal audit 26.1 Coverage of internal audit
26.2 Nature of audits and standards applied
26.3Implementation of internal audits and reportin
26.4 Response to internal audits


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