TABLE 2: (continued)
| PILLARS | INDICATORS | DIMENSIONS |
| 25. Internal controls on nonsalary expenditure |
25.1 Segregation of duties 25.2 Effectiveness of expenditure commitment controls 25.3Compliance with payment rules and procedures |
|
| 26. Internal audit |
26.1 Coverage of internal audit 26.2 Nature of audits and standards applied 26.3 Implementation of internal audits and reporting 26.4 Response to internal audits |
|
|
VI. Accounting and reporting
|
27. Financial data integrity | 27.1 Bank account reconciliation 27.2 Suspense accounts 27.3 Advance accounts 27.4 Financial data integrity processes |
| 28. In-year budget reports |
28.1 Coverage and comparability of reports 28.2 Timing of in-year budget reports 28.3 Accuracy of in-year budget reports |
|
| 29. Annual financial reports |
29.1 Completeness of annual financial reports 29.2 Submission of reports for external audit 29.3 Accounting standards |
|
|
VII. External scrutiny and audit
|
30. External audit |
30.1 Audit coverage and standards 30.2 Submission of audit reports to the legislature 30.3 External audit follow-up 30.4 Supreme Audit Institution independence |
| 31. Legislative scrutiny of audit reports |
31.1 Timing of audit report scrutiny 31.2 Hearings on audit findings 31.3 Recommendations on audit by the legislature 31.4 Transparency of legislative scrutiny of audit reports |
