Include guidance on codes of Include guidance on codes Include guidance on codes competition; ineligible goods, conduct; fair and open of conduct; fair and open of conduct; fair and open services, and suppliers; competition; ineligible goods, competition; ineligible goods, competition; ineligible goods, sources; and allowable, services, and suppliers; sources; services, and suppliers; services, and suppliers; allocable, and reasonable and allowable, allocable, and sources; and allowable, sources; and allowable, costs reasonable costs allocable, and reasonable allocable, and reasonable costs costs Consistently in compliance Not in compliance with with donor requirements, requirements, including advance Usually in compliance with Usually in compliance with including advance approvals approvals donor requirements, donor requirements, including advance approvals including advance approvals Supported with regular Not supported with adequate training, including ethics training, including ethics training Supported with occasional Supported with periodic training training, including ethics training, including ethics training training At risk due to potential duplicate Not at risk for duplicate payments, voucher misuse, payments, voucher misuse, reliance on cash payments At risk for duplicate Not at risk for duplicate reliance on cash payments payments, voucher misuse, payments, voucher misuse, reliance on cash payments reliance on cash payments 3.5 Fixed Asset Management (Equipment and Property) Subsection Objective: Assess the soundness of policies and procedures for fixed assets management and degree of staff understanding and compliance. Resources: Fixed assets register, physical inventory reports; payment vouchers: financial manager, accountant, and staff questionnaires or interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 1 2 3 4
Include guidance on codes of conduct; fair and open competition; ineligible goods, services, and suppliers; sources; and allowable, allocable, and reasonable costs Not in compliance with requirements, including advance approvals Not supported with adequate training, including ethics training At risk due to potential duplicate payments, voucher misuse, reliance on cash payments Include guidance on codes of conduct; fair and open competition; ineligible goods, services, and suppliers; sources; and allowable, allocable, and reasonable costs Usually in compliance with donor requirements, including advance approvals Supported with occasional training, including ethics training At risk for duplicate payments, voucher misuse, reliance on cash payments Include guidance on codes of conduct; fair and open competition; ineligible goods, services, and suppliers; sources; and allowable, allocable, and reasonable costs Usually in compliance with donor requirements, including advance approvals Supported with periodic training, including ethics training Not at risk for duplicate payments, voucher misuse, reliance on cash payments competition; ineligible goods, services, and suppliers; sources; and allowable, allocable, and reasonable costs Consistently in compliance with donor requirements, including advance approvals Supported with regular training, including ethics training Not at risk for duplicate payments, voucher misuse, reliance on cash payments 3.5 Fixed Asset Management (Equipment and Property) Subsection Objective: Assess the soundness of policies and procedures for fixed assets management and degree of staff understanding and compliance. Resources: Fixed assets register, physical inventory reports; payment vouchers: financial manager, accountant, and staff questionnaires or interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 1 2 3 4