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PI-20 - Information on revenue collections, Transfer of revenue collections, Revenue account reconciliation |
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PI-21 - Consolidation of cash balances, Cash forecasting and monitoring, Information on commitment ceilings, Significance of in-year budget adjustments |
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| PI-22 - Stock of expenditure arrears, Expenditure arrears monitoring | |
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PI-23 - Integration of payroll and personnel records, Management of payroll changes, Internal control of payroll, Payroll audit |
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PI-24 - Procurement monitoring, Procurement methods, Public access to procurement information, Procurement complaints management |
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PI-25 - Segregation of duties, Effectiveness of expenditure commitment controls, Compliance with payment rules and procedures |
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PI-26 - Coverage of internal audit, Nature of audits and standards applied, Implementation of internal audits and reporting, Response to internal audits |
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PI-27 Bank account reconciliation, Suspense accounts, Advance accounts, Financial data integrity processes |
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PI-28 - Coverage and comparability of reports, Timing of in-year budget reports, Accuracy of in-year budget reports |
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PI-29 - Completeness of annual financial reports, Submission of reports for external audit, Accounting standards |
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PI-30 - Submission of audit reports to the legislature, External audit follow-up |
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| PI-31 - Timing of audit report scrutiny, Hearings on audit findings | |
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Revenue authorities (taxes, customs, etc.); sometimes they are a department of MOF, sometimes outside MOF |
PI-3 - aggregate revenue outturn, revenue composition outturn PI-4 - budget classification PI-19 - Rights and obligations for revenue measures, Revenue risk management, Revenue audit and investigation, Revenue arrears monitoring PI-20 - Information on revenue collections, Transfer of revenue collections, Revenue accounts reconciliation |
| Central Bank |
PI-6 - Expenditure outside financial reports, Revenue outside financial reports, Financial reports of extrabudgetary units PI-13 - Recording and reporting of debt and guarantees, Approval of debt and guarantees, Debt management strategy PI-14 - Macroeconomic forecasts PI-20 - Information on revenue collections, Transfer of revenue collections, Revenue accounts reconciliation PI-21.1 - Consolidation of cash balances PI-27 - Bank account reconciliation, Suspense accounts, Advance accounts, Financial data integrity processes |
| Prime Minister Office |
PI-15.2 – Fiscal strategy adoption |
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
