of independence from other entities, including the legislature, may be problematic. Assessors should mention it in the narrative.
30.4:4. If the requirements of the dimensions 30.1., 30.2. and 30.3. are fulfilled mainly through an external auditor that is not a SAI, then the score for dimension 30.4. will be NA, except if the primary responsibility still rests with the SAI.
30.4:5. For A, B and C scores, criteria of independence have to be met de facto. In addition they have to be
ensured by the law for A.
30.4:6. Procedures for appointment as well as reappointments have to be assessed as they are crucial for SAI independence.
30.4:7. Other good practices relating to independence (e.g., status of magistrate of the auditors, collegiality of decisions, existence of a financial prosecutor) cannot be taken into account to score this dimension. However, assessors should mention them in the narrative.
Dimension 30.4. Scoring
| Score | Minimum requirements for scores |
|---|---|
| A | The SAI operates independently from the executive with respect to procedures for appointment and removal of the Head of the SAI, the planning of audit engagements, arrangements for publicizing reports, and the approval and execution of the SAI’s budget. This independence is assured by law. The SAI has unrestricted and timely access to records, documentation and information. |
| B | The SAI operates independently from the executive with respect to procedures for appointment and removal of the Head of the SAI, the planning of audit engagements, and the approval and execution of the SAI’s budget. The SAI has unrestricted and timely access to records, documentation and information for most audited entities. |
| C | The SAI operates independently from the executive with respect to the procedures for appointment and removal of the Head of the SAI as well as the execution of the SAI’s budget. The SAI has unrestricted and timely access to the majority of the requested records, documentation and information. |
| D | Performance is less than required for a C score. |
Dimension 30.4. Timing, coverage and data requirements
| Time period | Coverage | Data requirements/calculation | Data sources |
|---|---|---|---|
| At time of assessment. | CG. |
|
• SAI. • Legislation. • External reports on SAI independence and financial governance. |
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
