PI 23: Availability of information on resources received by service A L delivery units (i) Availability of information on The PFM system effectively resources received by service delivery supports the tracking of A units information on all types of resources received by service delivery units (such as primary schools and primary health care facilities) in cash and in kind on a quarterly basis. This information is compiled into consolidated budget execution reports and is regarded to be comprehensive. C + M PI 24: Quality and timeliness of in-year budget reports (i) Scope of reports in terms of Classification of data allows coverage and compatibility with direct comparison to the C budget estimates original budget. Information includes all items of budget estimates. However expenditure is covered at payment stage only while comparison of information on commitments is not possible yet. Reports are prepared quarterly (ii) Timeliness of the issue of reports and issued within 1 week of A end of period. Sufficient internal controls (iii) Quality of information support the reliability of the A data and there are no material concerns regarding data accuracy. PI 25: Quality and timeliness of annual financial statements C+ M (i) Completeness of the financial A set of consolidated statements government financial B statements is prepared annually. It include, with few exceptions, full information on revenue, expenditure and
PI 23: Availability of information on resources received by service delivery units A L (i) Availability of information on resources received by service delivery units The PFM system effectively supports the tracking of information on all types of resources received by service delivery units (such as primary schools and primary health care facilities) in cash and in kind on a quarterly basis. This information is compiled into consolidated budget execution reports and is regarded to be comprehensive. A PI 24: Quality and timeliness of in-year budget reports C + M (i) Scope of reports in terms of coverage and compatibility with budget estimates Classification of data allows direct comparison to the original budget. Information includes all items of budget estimates. However expenditure is covered at payment stage only while comparison of information on commitments is not possible yet. C (ii) Timeliness of the issue of reports Reports are prepared quarterly and issued within 1 week of end of period. A (iii) Quality of information Sufficient internal controls support the reliability of the data and there are no material concerns regarding data accuracy. A PI 25: Quality and timeliness of annual financial statements C+ M (i) Completeness of the financial statements A set of consolidated government financial statements is prepared annually. It include, with few exceptions, full information on revenue, expenditure and B