V. Predictability and control in budget execution

19. Revenue administration

19.1 Rights and obligations for revenue measures




19.2 Revenue risk management


19.3 Revenue audit and investigation


19.4 Revenue arrears monitoring

20. Accounting for revenue

20.1 Information on revenue collections


20.2 Transfer of revenue collections


20.3 Revenue accounts reconciliation

21.Predictability of in-year resource allocation

21.1 Consolidation of cash balances


21.2 Cash forecasting and monitoring


21.3 Information on commitment ceilings


21.4 Significance of in-year budget adjustments

22. Expenditure arrears

22.1 Stock of expenditure arrears


22.2 Expenditure arrears monitoring

23. Payroll controls

23.1 Integration of payroll and personnel record


23.2 Management of payroll changes


23.3 Internal control of payroll


23.4 Payroll audit

24. Procurement

24.1 Procurement monitoring


24.2 Procurement methods


24.3 Public access to procurement information


24.4 Procurement complaints management

25. Internal controls on nonsalary expenditure

25.1 Segregation of duties


25.2 Effectiveness of expenditure commitment controls


25.3 Compliance 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


26.5 Coverage of internal audit

2. Guidance on Scoring