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

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