| PILLARS | INDICATORS | DIMENSIONS |
|---|---|---|
| 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
