Commitment controls are established

Length of commitment ceilings. Budgetary units can plan and commit expenditure for the entire fiscal year

Interviews with MoF and the budget departments of five selected budget organisations (three ministries: ministries responsible for finance, interior and infrastructure; and two large agencies: tax administration, road administration). Review of other relevant source such as PEFA reports.

Significant in-year adjustments to budget allocations take place no more than once a year

Interviews with MoF and the budget departments of five selected budget organisations (three ministries: ministries responsible for finance, interior and infrastructure; and two large agencies: tax administration, road administration). Review of other relevant source such as PEFA reports.

An in-year budget adjustment has been carried out following a clear procedure

Analysis of data provided by the MoF/treasury, based on the annual financial statement of the government. Review of the relevant SAI reports to further verify the information. Interview with MoF validated by budget departments of five selected line ministries.

A commitment control system is operational

Review of financial and compliance audits of the SAI, or other relevant source such as PEFA reports.

A commitment control system is complied with

Review of financial and compliance audits of the SAI, or other relevant source such as PEFA reports.