Prepare an audit of arrears on extrabudgetary expenditure (not committed and without payment order) in prior years (to be performed by an independent auditor, for example the Audit Office or IGE [State Inspectorate General]); and adopt a payment plan (MEFP ¶18).
At R5, new test date for assessment in R6. At R6, Not met, Action partially implemented. Audit by the State Audit Court was completed in September 2014. Adoption of a plan to settle arrears that were validated in the audit is proposed as a structural benchmark for the seventh review.