Points raised by Points raised by Points raised by Points raised by external 11 Follow-up action to audit reports external audit are external audit are external audit are audit are always infrequently followed usually but not always followed properly followed up. up. always followed up. up. In a few cases Points generally do not A significant number points recur in recur in following years. of points recur in following years. following years. 12 Country has a No Yes national procurement framework 13 Transparency of audit Statutory external Most statutory All statutory All statutory external process audit reports are external audit reports external audit audit reports are infrequently are published. They reports are published. They are published. They are are sometimes published. They debated in the media rarely debated in the debated in the media are usually when of public interest. media, even when of when of public debated in the public interest. interest. media when of public interest. 14 Staff qualifications It is often unclear In some it is In only some It is always clear that all and skills whether staff have unclear whether staff isolated cases is it staff have the skills and the skills and have the skills and unclear whether qualifications necessary qualifications qualifications staff have the to discharge their duties. necessary to necessary to skills and discharge their duties. discharge their qualifications duties. necessary to discharge their duties. 15 Financial systems Financial systems Financial systems Financial systems Financial systems are only capture and only capture and are adequate for adequate for data capture report on the most report on the most most but not all and reporting needs. basic financial data, basic financial data. data capture and They are reliable and and this is frequently While there are reporting needs. properly maintained. unreliable. System system maintenance They are reliable maintenance and and performance and properly maintained.
11 Follow-up action to audit reports Points raised by external audit are infrequently followed up. Points raised by external audit are usually but not always followed up. A significant number of points recur in following years. Points raised by external audit are always followed up. In a few cases points recur in following years. Points raised by external audit are always properly followed up. Points generally do not recur in following years. 12 Country has a national procurement framework No Yes 13 Transparency of audit process Statutory external audit reports are infrequently published. They are rarely debated in the media, even when of public interest. Most statutory external audit reports are published. They are sometimes debated in the media when of public interest. All statutory external audit reports are published. They are usually debated in the media when of public interest. All statutory external audit reports are published. They are debated in the media when of public interest. 14 Staff qualifications and skills It is often unclear whether staff have the skills and qualifications necessary to discharge their duties. In some it is unclear whether staff have the skills and qualifications necessary to discharge their duties. In only some isolated cases is it unclear whether staff have the skills and qualifications necessary to discharge their duties. It is always clear that all staff have the skills and qualifications necessary to discharge their duties. 15 Financial systems Financial systems only capture and report on the most basic financial data, and this is frequently unreliable. System maintenance and Financial systems only capture and report on the most basic financial data. While there are system maintenance and performance Financial systems are adequate for most but not all data capture and reporting needs. They are reliable and properly maintained. Financial systems are adequate for data capture and reporting needs. They are reliable and properly maintained.