There are documented, standard There are documented, per diem rates that are Travel expense reports There are no documented, standard per diem rates that are consistently applied standard per diem rates or they usually applied Have a standard format are not followed Travel expense reports Travel expense reports Are computerized and integrated Travel expense reports Have a standard format with the travel approval and Have a standard format accounting systems Have no standard format Are computerized in Are not computerized spreadsheet software Are consistently supported by Are not computerized written trip reports that are Are not usually supported Are usually supported by centrally filed Are not supported by written by written trip reports that written trip reports, but they trip reports are centrally filed might not be centrally filed Are consistently reimbursed promptly when complete Are subject to long delays Are not usually reimbursed Are usually reimbursed before reimbursement when promptly when complete promptly when complete complete 3.4 Procurement Subsection Objectives: Assess the soundness of procurement policies and procedures and degree of staff understanding and compliance Resources: Procurement policies, plans, and files; payment vouchers; financial manager, accountant, and staff questionnaires or interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 1 2 3 4 3.4 Procurement policies and Procurement policies and Procurement policies and Procurement policies and Procurement procedures are procedures are written and procedures are written and procedures are written and Not written Weak and require significant Adequate, but may require Good and regularly reviewed changes some minor changes or and revised as needed Written, but inadequate and updating 3.1) require substantial changes Adequate, but not usually Consistently followed followed Generally followed Supported by good Not followed procurement records Hindered by weak Supported by adequate procurement records procurement records Not supported by adequate Consistently monitored for procurement records Occasionally monitored for compliance Usually monitored for compliance compliance Not monitored for compliance Include guidance on codes of conduct; fair and open
There are no documented, standard per diem rates or they are not followed Travel expense reports Have no standard format Are not computerized Are not supported by written trip reports Are subject to long delays before reimbursement when complete There are documented, standard per diem rates that are usually applied Travel expense reports Have a standard format Are not computerized Are not usually supported by written trip reports that are centrally filed Are not usually reimbursed promptly when complete There are documented, standard per diem rates that are consistently applied Travel expense reports Have a standard format Are computerized in spreadsheet software Are usually supported by written trip reports, but they might not be centrally filed Are usually reimbursed promptly when complete Travel expense reports Have a standard format Are computerized and integrated with the travel approval and accounting systems Are consistently supported by written trip reports that are centrally filed Are consistently reimbursed promptly when complete 3.4 Procurement Subsection Objectives: Assess the soundness of procurement policies and procedures and degree of staff understanding and compliance Resources: Procurement policies, plans, and files; payment vouchers; financial manager, accountant, and staff questionnaires or interviews Low Capacity Basic Capacity Moderate Capacity Strong Capacity 3.4 Procurement 3.1) 1 2 3 4 Procurement policies and procedures are Not written Written, but inadequate and require substantial changes Not followed Not supported by adequate procurement records Not monitored for compliance Procurement policies and procedures are written and Weak and require significant changes Adequate, but not usually followed Hindered by weak procurement records Occasionally monitored for compliance Procurement policies and procedures are written and Adequate, but may require some minor changes or updating Generally followed Supported by adequate procurement records Usually monitored for compliance Procurement policies and procedures are written and Good and regularly reviewed and revised as needed Consistently followed Supported by good procurement records Consistently monitored for compliance Include guidance on codes of conduct; fair and open
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