| PILLARS | INDICATORS | DIMENSIONS |
|---|---|---|
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V. Predictability and control in budget execution |
19. Revenue administration |
19.1 Rights and obligations for revenue measures |
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19.2 Revenue risk management |
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19.3 Revenue audit and investigation |
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19.4 Revenue arrears monitoring |
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| 20. Accounting for revenue |
20.1 Information on revenue collections |
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20.2 Transfer of revenue collections |
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20.3 Revenue accounts reconciliation |
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21.Predictability of in-year resource allocation |
21.1 Consolidation of cash balances |
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21.2 Cash forecasting and monitoring |
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21.3 Information on commitment ceilings |
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21.4 Significance of in-year budget adjustments |
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| 22. Expenditure arrears |
22.1 Stock of expenditure arrears |
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22.2 Expenditure arrears monitoring |
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| 23. Payroll controls |
23.1 Integration of payroll and personnel record |
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23.2 Management of payroll changes |
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23.3 Internal control of payroll |
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23.4 Payroll audit |
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| 24. Procurement |
24.1 Procurement monitoring |
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24.2 Procurement methods |
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24.3 Public access to procurement information |
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24.4 Procurement complaints management |
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25. Internal controls on nonsalary expenditure |
25.1 Segregation of duties |
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25.2 Effectiveness of expenditure commitment controls |
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25.3 Compliance with payment rules and procedures |
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26. Internal audit |
26.1 Coverage of internal audit | |
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26.2 Nature of audits and standards applied |
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26.3 Implementation of internal audits and reporting |
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26.4 Response to internal audits |
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26.5 Coverage of internal audit |
2. Guidance on Scoring
