24.3 Public access to procurement information

• Legal and regulatory framework for procurement

• Information on government procurement plans, bidding opportunities, contract awards, resolution of procurement complaints, and annual procurement statistics

• As in dimension 24.1, plus procurement data publicly available in official websites

• Corroborations from civil society organizations/representatives or business associations (e.g

24.4 Procurement complaints management

• Legal and regulatory framework of the complaint body addressing the requirements per the dimension 24.4

• Data with number of complaints received and resolved (settled in favor of complainants and procuring entities respectively)

• Fees charged, if any (refer criterion 2)

• Procurement complaints body, supreme audit institution, civil society organizations/ representatives or business associations (e.g., chamber of commerce)

• Internal and external audit reports

• Meetings with civil society organizations/representatives and private sector

25.1 Segregation of duties

• Prescribed rules, regulations or procedures establishing segregation of duties

• Evidence that rules are complied with

• Budget directorate

• Accounting directorate

• Treasury

• Supreme audit institution

• Internal audit

• Regulations and guidance on accounting and payment processing

25.2 Effectiveness of expenditure commitment controls

• Information on commitment controls and associated compliance and assurance arrangements.

• Error rates or rejection rates in routine financial transactions as reported by government financial controllers and /or internal or external audit bodies.

• MoF (internal audit)

• Treasury

• Accountant general

• Heads and finance officers of major budgetary units

• Supreme audit institution