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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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