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Government of Nepal
Ministry of Finance
Public Expenditure & Financial Accountability Secretariat
- June 03, 2023, Saturday
| 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 |
