20.2 Transfer of revenue collections

• Information on the approach(es) to transferring revenue collections to the Treasury and other designated agencies

• The promptness of transfers to the Treasury or other designated agencies

• Entities/revenue authorities collecting CG revenue, the Treasury or other designated revenue recipients, and the central bank

20.3 Revenue accounts reconciliation

• Comprehensiveness, frequency, and timeliness of reconciliation undertaken by each major revenue-collection entity. It relates to aggregate amounts of assessments/charges, collections, arrears, and transfers to (and receipts by) the Treasury or other designated agencies

• Entities/revenue authorities collecting CG revenue

• Treasury or other designated revenue recipients

• Central bank

21.1 Consolidation of cash balances

• Number of bank accounts managed by the Treasury and other budgetary units and their balance.

• Number of accounts included in the TSA for which balances are calculated and consolidated by the Treasury

• Frequency of the consolidation of bank account balances

• Treasury

• Budgetary units

• Central bank

21.2 Cash forecasting and monitoring

• Evidence of the preparation of cash flow forecasts by a central entity and frequency of updates

• MoF and/or Treasury

• Budgetary units

21.3 Information on commitment ceilings

• Evidence of the existence, and frequency of issue, of commitment ceilings for budgetary units

• Treasury

• Budgetary units

21.4 Significance of in- year budget adjustments

• Requests and approvals of significant budget adjustments (e.g. supplementary estimates and virements between budget entities)

• Timing and communication on adjustments from central units to other budgetary units

• Fiscal impact of budget adjustments

• MoF

• Budgetary units