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Dimension 23.1. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

At the time of

assessment.

 CG.

  • Documentation of payroll changes and corresponding personnel records.

  • Documentation of the procedures applied and demonstration of the process for dealing with changes to personnel records and reconciliation of payroll and personnel records.

     

  • Information on the timing of reconciliations

  • Public service commission.

  • Personnel management directorate or department.

  • Accountant general.

  • Finance officers of budgetary units and agencies.

  • SAI to triangulate information.

 

paid every pay period. This list should be verified against the approved establishment list, or other approved staff list on which budget allocations are based, as well as against individual personnel records or staff files. Controls should also ensure that staff employment and promotion is undertaken within approved personnel budget allocations.

23.1:2. For the purpose of this dimension, directly linked means that for any change in the personnel database affecting the payroll status of an employee, a corresponding change is automatically made in the payroll, without human intervention.

Dimension 23.2. Management of payroll changes

DIMENSION MEASUREMENT GUIDANCE

23.2:1. This dimension assesses the timeliness of changes to personnel and payroll data. Any amendments required to the personnel database should be processed in a timely manner through a change report, and should result in an audit trail.

23.2:2.Retroactive adjustments refer to changes in the payroll following relevant changes in personnel status, or as a result of errors, and that require supplementary compensation or clawback of payments that the employee is not entitled to. Lacking timeliness of changes to the payroll will lead to payment arrears to staff, ref. PI-22.

Dimension 23.2. Scoring

Score Minimum requirements for scores
A

Required changes to the personnel records and payroll are updated at least monthly, generally in time

for the following month’s payments. Retroactive adjustments are rare. If reliable data exists, it shows

corrections in a maximum of 3% of salary payments.
B

Personnel records and payroll are updated at least quarterly and require a few retroactive adjustments.
C

Personnel records and payroll are updated at least quarterly and require some retroactive adjustments
D Performance is less than required for a C score

 

Pillar Five: Predictability and Control in Budget Execution
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