Peru Cusco Municipality 2017

1.1 Aggregate expenditure outturn

2.1 Expenditure composition outturn by function

2.2 Expenditure composition outturn by economic type

2.3 Expenditure from contingency reserves

3.1 Aggregate revenue outturn

3.2 Revenue composition outturn

4.1 Budget classification

5.1 Budget documentation

6.1 Expenditure outside financial reports

6.2 Revenue outside financial reports

6.3 Financial reports of extrabudgetary units

7.1 System for allocating transfers

7.2 Timeliness of information on transfers

8.1 Performance plans for service delivery

8.2 Performance achieved for service delivery

8.3 Resources received by service delivery units

8.4 Performance evaluation for service delivery

9.1 Public access to fiscal information

10.1 Monitoring of public corporations

10.2 Monitoring of subnational governments

10.3 Contingent liabilities and other fiscal risks

11.1 Economic analysis of investment proposals

11.2 Investment project selection

11.3 Investment project costing

11.4 Investment project monitoring

12.1 Financial asset monitoring

12.2 Nonfinancial asset monitoring

12.3 Transparency of asset disposal

13.1 Recording and reporting of debt and guarantees

13.2 Approval of debt and guarantees

13.3 Debt management strategy

14.1 Macroeconomic forecasts

14.2 Fiscal forecasts

14.3 Macrofiscal sensitivity analysis

15.1 Fiscal impact of policy proposals

15.2 Fiscal strategy adoption

15.3 Reporting on fiscal outcomes

16.1 Medium-term expenditure estimates

16.2 Medium-term expenditure ceilings

16.3 Alignment of strategic plans and medium-term budgets

16.4 Consistency of budgets with previous year’s estimates

17.1 Budget calendar

17.2 Guidance on budget preparation

17.3 Budget submission to the legislature

18.1 Scope of budget scrutiny

18.2 Legislative procedures for budget scrutiny

18.3 Timing of budget approval

18.4 Rules for budget adjustment by the executive

19.1 Rights and obligations for revenue measures

19.2 Revenue risk management

19.3 Revenue audit and investigation

19.4 Revenue arrears monitoring

20.1 Information on revenue collections

20.2 Transfer of revenue collections

20.3 Revenue accounts reconciliation

21.1 Consolidation of cash balances

21.2 Cash forecasting and monitoring

21.3 Information on commitment ceilings

21.4 Significance of in-year budget adjustments

22.1 Stock of expenditure arrears

22.2 Expenditure arrears monitoring

23.1 Integration of payroll and personnel records

23.2 Management of payroll changes

23.3 Internal control of payroll

23.4 Payroll audit

24.1 Procurement monitoring

24.2 Procurement methods

24.3 Public access to procurement information

24.4 Procurement complaints management

25.1 Segregation of duties

25.2 Effectiveness of expenditure commitment controls

25.3 Compliance with payment rules and procedures

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

27.1 Bank account reconciliation

27.2 Suspense accounts

27.3 Advance accounts

27.4 Financial data integrity processes

28.1 Coverage and comparability of reports

28.2 Timing of in-year budget reports

28.3 Accuracy of in-year budget reports

29.1 Completeness of annual financial reports

29.2 Submission of reports for external audit

29.3 Accounting standards

30.1 Audit coverage and standards

30.2 Submission of audit reports to the legislature

30.3 External audit follow-up

30.4 Supreme Audit Institution independence

31.1 Timing of audit report scrutiny

31.2 Hearings on audit findings

31.3 Recommendations on audit by the legislature

31.4 Transparency of legislative scrutiny of audit reports

HLG-1.1 Annual deviation of actual total HLG transfers from the original total estimated amount provided by HLG to the SN entity for inclusion in the latter’s budget

HLG-1.2 Annual variance between actual and estimated transfers of earmarked grants

HLG-1.3 In-year timeliness of transfers from HLG (compliance with timetables for in-year distribution of disbursements agreed within of month of the start of the SN fiscal year)