Annex 2. Risk consideration checklist Risk Consideration Indicator Comment No. Indicator High risk Significant risk Moderate risk Low risk risk level 1 The annual budget No Yes contains all significant government expenditures, including relevant donor contributions 2 Budget and Budget decisions Budget decisions are performance are only nominally fully debated with debated. Little assistance from consideration of expert committees. previous Full consideration of performance is previous performance into account when is taken into account setting future when setting future budgets. budgets. 3 Budget execution Government Government Government Government historically does historically historically historically executes not execute executes budgets executes budgets as planned budgets as as planned, but budgets as without exceptions. planned. there are planned with significant limited exceptions. exceptions. 4 To what extent are Procedures are Procedures are Procedures are Always. internal controls and frequently generally generally
Annex 2. Risk consideration checklist Risk Consideration No. Indicator High risk Significant risk Moderate risk Low risk Indicator risk level Comment 1 The annual budget contains all significant government expenditures, including relevant donor contributions No Yes 2 Budget and performance Budget decisions are only nominally debated. Little consideration of previous performance is into account when setting future budgets. Budget decisions are fully debated with assistance from expert committees. Full consideration of previous performance is taken into account when setting future budgets. 3 Budget execution Government historically does not execute budgets as planned. Government historically executes budgets as planned, but there are significant exceptions. Government historically executes budgets as planned with limited exceptions. Government historically executes budgets as planned without exceptions. 4 To what extent are internal controls and Procedures are frequently Procedures are generally Procedures are generally Always.
RFPS-USA-2014-501920_ANNEX_1.docx