Dimension 25.3. Compliance with payment rules and procedures

DIMENSION MEASUREMENT GUIDANCE

25.3:1. This dimension assesses the extent of compliance with the payment control rules and procedures based on available evidence. To evaluate this dimension, the assessors should refer to the information management system, the Treasury department records, or any other records of the MoF or line ministries. A sampling approach canbe applied, using the five major budgetary units

as measured by gross expenditure in the last completed fiscal year. If the data is not available or is decentralized, assessors could rely on internal or external audit reports or any other studies which could provide the best available estimates.

25.3:2. The best sources of information are (i) the information system used for internal control and (ii) the reports on internal control. Internal audit reports and external audit findings may not provide percentages, but they can contain useful information about the effectiveness of payment control systems.

Dimension 25.3. Scoring

Score Minimum requirements for scores

A

All payments are compliant with regular payment procedures. All exceptions are properly authorized in

advance and justified

B

Most payments are compliant with regular payment procedures. The majority of exceptions are

properly authorized and justified

C

The majority of payments are compliant with regular payment procedures. The majority of exceptions

are properly authorized and justified

D Performance is less than required for a C score

Dimension 25.3. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

At time of

assessment

CG
  • Prescribed procedures, regulations or rules establishing the segregation of duties and payment procedures.
  • Evidence that procedures are complied with.

 

  • Budget directorate.
  • Accounting directorate.
  • Treasury.
  • Supreme Audit Institution.
  • Internal audit.
  • Regulations and guidance on accounting and payment processing.
  • Information system.
  • Transparency International Corruption Perception Index.

 

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