140

Dimension 23.2. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

At the time of

assessment.

 CG.

  • Frequency and timing of updating of personnel records and payroll data.

  • Information on the number and size of retroactive adjustments.

  • Delay in the number of days from  change in personnel status to personnel records and payroll data are updated

  • Public service commission.

  • Personnel management directorate or

          department.

  • Accountant general.
  • Finance officers of budgetary units and agencies.

     

  • SAI to triangulate information.

  • Staff union to triangulate information.
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.

  • Procedures establishing roles and responsibilities.

  • Evidence that procedures are applied.

  • HRMS log queries

  • Public service commission.

  • Personnel management directorate or department.

  • Accountant general.

  • Finance officers of budgetary units and agencies.

  • SAI to triangulate information.

  • Audit units to triangulate information.

PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
140