Supreme Audit Institution

PI-1 - Aggregate expenditure out-turn

PI-2 - Expenditure composition outturn by function, Expenditure composition outturn by economic type, Expenditure from contingency reserves

PI-6 - Expenditure outside financial reports, Revenue outside financial reports, Financial reports of extrabudgetary units

PI-8 Performance plans for service delivery, Performance achieved for service delivery, Resources received by service delivery units, Performance evaluation for service delivery

PI-9 - Public access to fiscal information

PI-10 - Monitoring of public corporations, Monitoring of subnational governments, Contingent liabilities and other fiscal risks

PI-11 - Economic analysis of investment proposals, Investment project selection, Investment project costing, Investment project monitoring

PI-12 - Financial asset monitoring, Nonfinancial asset monitoring, Transparency of asset disposal

PI-18.4 - Rules for budget adjustment by the executive

PI-23 - Integration of payroll and personnel records, Management of payroll changes, Internal control of payroll, Payroll audit

PI-24 - Procurement complaints management

PI-25 - Segregation of duties, Effectiveness of expenditure commitment controls, Compliance with payment rules and procedures

PI-26 - Coverage of internal audit, Nature of audits and standards applied, Implementation of internal audits and reporting, Response to internal audits

PI-27 Bank account reconciliation, Suspense accounts, Advance accounts, Financial data integrity processes

PI-28 - Coverage and comparability of reports, Timing of in-year budget reports, Accuracy of in-year budget reports

PI-29 - Completeness of annual financial reports, Submission of reports for external audit, Accounting standards

PI-30 - Audit coverage and standards, Submission of audit reports to the legislature, External audit follow-up, Supreme Audit Institution independence

PI-31 - Timing of audit report scrutiny, Hearings on audit findings, Recommendations on audit by the legislature, Transparency of legislative scrutiny of audit reports

Cabinet/Council of Ministers office

Cabinet/Council of Ministers office