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PEFA 2016 Performance Indicator
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Data required |
Data sources |
Data Provided
(Y/N)
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22.1 Stock of expenditure arrears
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- Level of expenditure arrears (at end of each fiscal year)
- Total BCG expenditures (for each fiscal year)
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- Government accounting office
- Debt management office Chamber of commerce/Industry and other private sector representatives for triangulation
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22.2 Expenditure arrears monitoring
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- Information on how expenditure arrears are defined and through what means (legislation, tender documents, contracts, court decisions)
- Recent data report(s) on expenditure arrears that indicate stock, composition and age profiles
- Frequency and delay of generating such reports during the past twelve months
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- Government accounting office
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| PI-23 Payroll controls |
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23.1 Integration of payroll and personnel records
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- Documentation of payroll changes and corresponding personnel records
- Documentation of the procedures applied and demonstration of the process for dealing with changes to personnel records and reconciliation of payroll and personnel records
- Information on the timing of reconciliations
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- Public service commission
- Personnel management directorate or department.
- Finance officers of budgetary units and agencies
- Supreme audit institution to triangulate information
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23.2 Management of payroll changes
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- Frequency and timing of updating of personnel records and payroll data
- Information on the number and size of retroactive adjustments
- Delay in the number of days from change in personnel status to personnel records and payroll data are updated
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- Public service commission
- Personnel management directorate or department
- Finance officers of budgetary units and agencies
- Supreme audit institution to triangulate information
- Staff union to triangulate information
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