Dimension 25.1. Segregation of duties
DIMENSION MEASUREMENT GUIDANCE
25.1:1 This dimension assesses the existence of the segregation of duties, which is a fundamental element of internal control to prevent an em¬ployee or group of employees from being in a position both to perpetrate and to conceal errors or fraud in the normal course of their duties. The main incompatible responsibilities to be segre¬gated are:
(a) authorization; (b) recording; (c) custody of assets; and (d) reconciliation or audit. For example:
- The staff preparing procurement tenders should not be the same evaluating bids.
- The person who signs a contract should not be the same recording it in the system.
- The person authorizing the payment should not be the one paying.
25.1:2. For countries with systems derived from Napoleonic heritage, the existence of segregation of duties between authorizing officer and accountantgeneral as usually defined in national regulations (e.g., ‘Code de comptabilité publique’ in francophone countries) is not enough to justify an A rating. This type of regulation defines general principles that are part of the assessment scope, but for instance does not handle the segregation of duties within the services of the authorizing officer (e.g., what about the segregation between legal commitment and budget commitment?)
Dimension 25.1. Scoring
|Minimum requirements for scores
Appropriate segregation of duties is prescribed throughout the expenditure process. Responsibilities
are clearly laid down.
Segregation of duties is prescribed throughout the expenditure process. Responsibilities are clearly laid
down for most key steps while further details may be needed in a few areas.
Segregation of duties is prescribed throughout the expenditure process. More precise definition of
important responsibilities may be needed
|Performance is less than required for a C score
Dimension 25.1. Timing, coverage and data requirements
At time of
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA