processes ensure that all data is considered accurate. High integrity means that processes ensure that most data is considered accurate.

23.3:3. An audit trail enables checks to be made on individual accountability, intrusion detection, and problem analysis. Good audit trails are meant to provide information on who accessed the data, who initiated the transaction, the time of day and date of entry, the type of entry, what fields of information it contained, and what files it updated.

Dimension 23.4. Payroll audit


23.4:1. This dimension assesses the degree of integrity of the payroll. Payroll audits should be undertaken regularly to identify ghost workers, fill data gaps, and identify control weaknesses.

23.4:2. A payroll audit should include both a documentation check, to ensure that everyone on the payroll is appropriately documented and authorized to receive a particular amount of pay, and a physical verification that payees exist and are identified before payment.

23.4:3. The PEFA report narrative should explain which auditors have undertaken payroll audits, and the coverage (in terms of institutions and personnel) and scope of these audits (e.g., whether they included on-site physical verification, were based on national citizen identification systems, or had a more limited scope).

23.4:4. A ‘strong’ audit system – as required for an A rating – implies that payroll audits are conducted regularly and appropriate action has been taken by the audited entities to address the weaknesses identified by the auditors.

Dimension 23.4. Scoring

Score Minimum requirements for scores

A strong system of annual payroll audits exists to expose control weaknesses and identify ghost



A payroll audit covering all central government entities has been conducted at least once in the last

three completed fiscal years (whether in stages or as one single exercise

C Partial payroll audits or staff surveys have been undertaken within the last three completed fiscal years
D Performance is less than required for a C score

Dimension 23.4. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

Last three


fiscal years

  • Dates of payroll audit events during the last three fiscal years.

  • Coverage, scope and auditors of each event.

  • Action taken on audit findings

  • 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