26.4 Response to internal audits

• Documentary evidence of management response to internal audit recommendations and information on timing of the response

• MoF (internal audit)

• Accountant general

• Heads and finance officers of major budgetary units

• Supreme audit institution for triangulation of information

27.1 Bank account reconciliation

• Frequency of reconciliation of Treasury managed bank accounts

• Number of days from end of reconciled period to date reconciliation is completed for Treasury managed bank accounts

• Frequency of reconciliation of government bank accounts not managed by Treasury

• Number of days from end of reconciled period to date reconciliation is completed for government bank accounts not managed by the Treasury

• Treasury

• Accountant general

• Supreme audit institution

• Central bank

27.2 Suspense accounts

• Frequency of reconciliation of suspense accounts

• Number of days from end of reconciled period to date reconciliation is completed for suspense accounts

• Treasury

• Accountant general

• Supreme audit institution

• Central bank

27.3 Advance accounts

• Nature of advance accounts

• Frequency and timeliness of reconciliation clearance of advance accounts

• Timeliness of clearance of advances

• Treasury

• Accountant general

• Supreme audit institution

• Central bank

27.4 Financial data integrity processes

• Documentary evidence of rules, regulations or procedures access to and recording of changes to records

• Evidence of the existence of a unit in charge of verifying financial data integrity

• Budget directorate

• Accounting directorate

• Treasury

• Supreme audit institution

• Internal audit

28.1 Coverage and comparability of reports

• Budget execution reports compared with authorized budgets, including transfers and activities of deconcentrated units

• Accountant general corroborated by Supreme audit institution or internal audit

• Treasury or MoF