Промышленный лизинг Промышленный лизинг  Методички 

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Component/subcomponent

PERs

CFAAs

CPARs

Fiscal ROSCs

HIPC AAPs

EC AUDITS

Donor funding projections

Fiscal scenarios and sensitivity analysis

Fiscal risks and contingent liabilities

Independent scrutiny of macroeconomic models and assumptions

Setting of aggregate revenue, spending, and deficit targets

Budget preparation

Cabinet-level setting of policy priorities and expenditure ceilings

Ministry-level setting of priorities and allocation of resources

Level of detail in budget allocations (flexibility of ministerial spending)

Expenditure classification (line-item, program, and so on)

Forward costs of ongoing programs

Cost estimates for proposed programs

Medium-term expenditure estimates

Clarity of program objectives

Process for preparing the draft budget

Integration of capital and recurrent budgets

Civil society participation in budget preparation

Feedback from program review and evaluation

Approval of draft budget by the legislature



III. Budget execution

Treasury systems, cash management, and expenditure monitoring

Laws and regulations on treasury and cash management

Organization of the treasury function

Cash planning and forecasting

Banking and accounting arrangements

Rules and procedures for payments and cash allocations

Flexibility for budget managers (virement rules, carryovers, and so on)

Commitment control

Verification of receipt of goods and services

Monitoring and management of payables and arrears

Payroll monitoring and management

Reconciliation of fiscal and bank information

Public procurement and management of physical assets

Procurement laws and regulations

Organization of procurement functions within government

Openness of procurement processes and procedures

Tendering procedures

Documentation and information systems

Control and complaint review procedures

Management of physical assets



Component/subcomponent

PERs

CFAAs

CPARs

Fiscal ROSCs

HIPC AAPs

EC AUDITS

Internal control and audit

Internal control regulations, organization, and procedures

Internal audit regulations, organization, and procedures

IV. Accounting, reporting, and external audit

Accounting, reporting, and records management

Accounting policies and standards

Accounting processes and responsibilities

Government financial management information systems

Internal reporting

Scope and coverage of external financial reports

Timeliness and quality of external financial reports

Records management systems

Debt and aid management

Debt and aid management laws and regulations

Management, control, and reporting of government debt

Management, control, and reporting of financial assets

✓ c

Management, control, and reporting of aid



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