(iii) Business plans, based on 0: Not begun Commeritial service plan has been prepared and linked to PA standard formats and linked to 1: Early stages Below 25% management system PA management plans and of sites within the system conservation objectives, are 2 2: Near complete Above developed across the PA 70% of sites system[5] 3: Completed or 100% coverage (iv) Business plans are 0: Not begun Business plans are implemented in some PAs and will be implemented across the PA 1: Early stages Below 25% developed to other PAs using Commeritial service plan formate system (degree of of sites within the system and will be linked to implementation measured by 1 2: Near complete Above achievement of objectives) 70% of sites 3: Completed or 100% coverage (v) Business plans for PAs 0: Not begun contribute to system level 1: Early stages Below 25% planning and budgeting of sites within the system 1 2: Near complete Above 70% of sites 3: Completed or 100% coverage (vi) Costs of implementing 0: Not begun management and business 1: Early stages Below 25% plans are monitored and of sites within the system contributes to cost-effective 1 2: Near complete Above guidance and financial 70% of sites performance reporting 3: Completed or 100% coverage Element 2 - Operational, transparent and useful accounting and auditing systems (i) There is a transparent and Auditing is done trough government rules; not yet integrated with coordinated cost (operational 0: None investment and investment) accounting 2 1: Partial system functioning for the PA 2: Near complete system 3: Fully completed (ii) Revenue tracking systems for 0: None Needs more HR and administration; Its both manual and each PA in place and 1: Partial computarized 2 operational 2: Near complete 3: Fully completed (iii) There is a system so that the 0: None Existing system does not allow to PA accountants to follow up accounting data contributes to 1: Partial any planned budget 1 system level planning and 2: Near complete budgeting 3: Fully completed Element 3 - Systems for monitoring and reporting on financial management performance (i) All PA revenues and 0: None 2 expenditures are fully and 1: Partial
(iii) Business plans, based on standard formats and linked to PA management plans and conservation objectives, are developed across the PA system[5] 2 0: Not begun 1: Early stages Below 25% of sites within the system 2: Near complete Above 70% of sites 3: Completed or 100% coverage Commeritial service plan has been prepared and linked to PA management system (iv) Business plans are implemented across the PA system (degree of implementation measured by achievement of objectives) 1 0: Not begun 1: Early stages Below 25% of sites within the system 2: Near complete Above 70% of sites 3: Completed or 100% coverage Business plans are implemented in some PAs and will be developed to other PAs using Commeritial service plan formate and will be linked to (v) Business plans for PAs contribute to system level planning and budgeting 1 0: Not begun 1: Early stages Below 25% of sites within the system 2: Near complete Above 70% of sites 3: Completed or 100% coverage (vi) Costs of implementing management and business plans are monitored and contributes to cost-effective guidance and financial performance reporting 1 0: Not begun 1: Early stages Below 25% of sites within the system 2: Near complete Above 70% of sites 3: Completed or 100% coverage Element 2 - Operational, transparent and useful accounting and auditing systems (i) There is a transparent and coordinated cost (operational and investment) accounting system functioning for the PA system 2 0: None 1: Partial 2: Near complete 3: Fully completed Auditing is done trough government rules; not yet integrated with investment (ii) Revenue tracking systems for each PA in place and operational 2 0: None 1: Partial 2: Near complete 3: Fully completed Needs more HR and administration; Its both manual and computarized (iii) There is a system so that the accounting data contributes to system level planning and budgeting 1 0: None 1: Partial 2: Near complete 3: Fully completed Existing system does not allow to PA accountants to follow up any planned budget Element 3 - Systems for monitoring and reporting on financial management performance (i) All PA revenues and expenditures are fully and 2 0: None 1: Partial