often poorly monthly. Quality is Exceptions exist performed. sometimes poor. but appropriate follow-up action is taken in all cases. Cash transfers from Cash transfers from Cash transfers Cash transfers from 6 Transfer of cash resources central/regional central/regional from central/regional levels to levels to project level levels to project central/regional project level take a week take more than one level take two to levels to project or less. month. four weeks. level take one to two weeks. 7 Reporting of cash and Analysis of cash and Full analysis of cash and asset position to asset position made asset position is made to government to government government. contains significant omissions. 8 Financial audit / SAI External audit covers External audit covers External audit External audit covers all less than 80% of 80% to 90% of covers 90% of central government auditor general central government central government central expenditures. expenditures. expenditures government *For decentralized expenditures. governments, consider consolidated audit coverage, if available. 9 SAI independence SAI reports to SAI reports to legislature government agency. (or equivalent justice system). 10 Audit standards SAI applies national SAI applies SAI applies international applied by the SAI audit standards, national audit standard. which are standards, which significantly comply with inconsistent with international international standards. standards.
often poorly performed. monthly. Quality is sometimes poor. Exceptions exist but appropriate follow-up action is taken in all cases. 6 Transfer of cash resources Cash transfers from central/regional levels to project level take more than one month. Cash transfers from central/regional levels to project level take two to four weeks. Cash transfers from central/regional levels to project level take one to two weeks. Cash transfers from central/regional levels to project level take a week or less. 7 Reporting of cash and asset position to government Analysis of cash and asset position made to government contains significant omissions. Full analysis of cash and asset position is made to government. 8 Financial audit / SAI auditor general *For decentralized governments, consider consolidated audit coverage, if available. External audit covers less than 80% of central government expenditures. External audit covers 80% to 90% of central government expenditures External audit covers 90% of central government expenditures. External audit covers all central government expenditures. 9 SAI independence SAI reports to government agency. SAI reports to legislature (or equivalent justice system). 10 Audit standards applied by the SAI SAI applies national audit standards, which are significantly inconsistent with international standards. SAI applies national standards, which comply with international standards. SAI applies international audit standard.
TORs-HACT-Macro-Assessment.docx