Dimension 25.3. Compliance with payment rules and procedures
DIMENSION MEASUREMENT GUIDANCE
25.3:1. This dimension assesses the extent of compliance with the payment control rules and procedures based on available evidence. To evaluate this dimension, the assessors should refer to the information management system, the Treasury department records, or any other records of the MoF or line ministries. A sampling approach canbe applied, using the five major budgetary units
as measured by gross expenditure in the last completed fiscal year. If the data is not available or is decentralized, assessors could rely on internal or external audit reports or any other studies which could provide the best available estimates.
25.3:2. The best sources of information are (i) the information system used for internal control and (ii) the reports on internal control. Internal audit reports and external audit findings may not provide percentages, but they can contain useful information about the effectiveness of payment control systems.
Dimension 25.3. Scoring
Score | Minimum requirements for scores |
---|---|
A |
All payments are compliant with regular payment procedures. All exceptions are properly authorized in advance and justified |
B |
Most payments are compliant with regular payment procedures. The majority of exceptions are properly authorized and justified |
C |
The majority of payments are compliant with regular payment procedures. The majority of exceptions are properly authorized and justified |
D | Performance is less than required for a C score |
Dimension 25.3. Timing, coverage and data requirements
Time period | Coverage | Data requirements/calculation | Data sources |
---|---|---|---|
At time of assessment |
CG |
|
|
150 | PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA