Dimension 23.2. Timing, coverage and data requirements
Time period | Coverage | Data requirements/calculation | Data sources |
---|---|---|---|
At the time of assessment. |
CG. |
|
department.
|
Dimension 23.3. Internal control of payroll
DIMENSION MEASUREMENT GUIDANCE
23.3:1. This dimension assesses the controls that are applied to the making of changes to personnel and payroll data. Effective internal controls should:
(i) restrict the authority to change records and
payroll; (ii) require separate verification; and (iii) require production of an audit trail that is adequate to maintain a permanent history of transactions together with details of the authorizing officers.
23.3:2. The PEFA report narrative should include commentary on whether the internal controls are applied, and highlight any weakness in their application. Full integrity of data means that
Dimension 23.3. Scoring
Score | Minimum requirements for scores |
---|---|
A |
Authority to change records and payroll is restricted, results in an audit trail, and is adequate to ensure full integrity of data |
B |
Authority and basis for changes to personnel records and the payroll are clear and adequate to ensure high integrity of data. |
C | Sufficient controls exist to ensure integrity of the payroll data of greatest importance |
D | Performance is less than required for a C score. |
Dimension 23.3. Timing, coverage and data requirements
Time period | Coverage | Data requirements/calculation | Data sources |
---|---|---|---|
At the time of assessment. |
CG. |
|
|
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA