22.2 Expenditure arrears monitoring Budget directorate; Government accounting office; Budgetary Debt Management Office Chamber of Commerce/Industry and other private sector representatives for triangulation; PI-23 Payroll controls Public service commission 23.1 Integration of payroll and personnel records. Personnel management directorate or department. 23.2 Management of payroll changes. Accountant General Finance officers of budgetary units and agencies 23.3 Internal control of payroll. SAI to triangulate information 23.4 Payroll audit. Staff union to triangulate information Audit units to triangulate information MoF or entities where procurement monitoring has been PI-24 Procurement centralized. In decentralized systems, see the five CG units 24.1 Procurement monitoring. with the highest value of procurement; 24.2 Procurement methods. As in dimension 24.1, plus procurement data publicly 24.3 Public access to procurement information. available in official websites 24.4 Procurement complaints management. Corroborations from society or business associations (e.g., chambers of commerce) Procurement complaints body, SAI, civil society or business associations (e.g., chamber of commerce) Internal and external audit reports Meetings with civil society and private sector PI-25 Internal controls on non-salary expenditure Budget directorate 25.1 Segregation of duties. Accounting directorate 25.2 Effectiveness of expenditure commitment controls. Treasury 25.3 Compliance with payment and procedures. Oversight body Internal audit Regulations and guidance on accounting and payment processing MoF (Internal Accountant General Heads and finance officers of major budgetary units SAI Information system PI-26 Internal audit MoF (Internal audit) 26.1 Coverage of internal audit. Accountant General 26.2 Nature of audits and standards applied Heads and finance officers of major budgetary units 26.3 Implementation of internal audits and reporting. SAI for triangulation of information 26.4 Response to internal audits. Accounting and reporting PI-27 Financial data integrity Treasury 27.1 Bank account reconciliation. Accountant General 27.2 Suspense accounts. SAI 27.3 Advance accounts. Central bank Budget directorate 27.4 Financial data integrity processes Accounting directorate Oversight body Internal audit
Budget directorate; Government accounting office; Budgetary Debt Management Office Chamber of Commerce/Industry and other private sector representatives for triangulation; 22.2 Expenditure arrears monitoring PI-23 Payroll controls Public service commission Personnel management directorate or department. Accountant General Finance officers of budgetary units and agencies SAI to triangulate information Staff union to triangulate information Audit units to triangulate information 23.1 Integration of payroll and personnel records. 23.2 Management of payroll changes. 23.3 Internal control of payroll. 23.4 Payroll audit. PI-24 Procurement MoF or entities where procurement monitoring has been centralized. In decentralized systems, see the five CG units with the highest value of procurement; As in dimension 24.1, plus procurement data publicly available in official websites Corroborations from society or business associations (e.g., chambers of commerce) Procurement complaints body, SAI, civil society or business associations (e.g., chamber of commerce) Internal and external audit reports Meetings with civil society and private sector 24.1 Procurement monitoring. 24.2 Procurement methods. 24.3 Public access to procurement information. 24.4 Procurement complaints management. PI-25 Internal controls on non-salary expenditure Budget directorate Accounting directorate Treasury Oversight body Internal audit Regulations and guidance on accounting and payment processing MoF (Internal Accountant General Heads and finance officers of major budgetary units SAI Information system 25.1 Segregation of duties. 25.2 Effectiveness of expenditure commitment controls. 25.3 Compliance with payment and procedures. PI-26 Internal audit MoF (Internal audit) Accountant General Heads and finance officers of major budgetary units SAI for triangulation of information 26.1 Coverage of internal audit. 26.2 Nature of audits and standards applied 26.3 Implementation of internal audits and reporting. 26.4 Response to internal audits. Accounting and reporting PI-27 Financial data integrity Treasury Accountant General SAI Central bank Budget directorate Accounting directorate Oversight body Internal audit 27.1 Bank account reconciliation. 27.2 Suspense accounts. 27.3 Advance accounts. 27.4 Financial data integrity processes
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