Reporting on internal control

An authentication system with different levels of security to accede the digitalised management IT system is in place

Analysis of data provided by five central government bodies. The sample bodies include three ministries (ministries responsible for health, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria. SIGMA verifies that a secure digitalised management information system is in place and that it meets the following requirements: • authentication for access with different levels of security • security and integrity of data are periodically assessed.

Security and integrity of data are periodically assessed

Analysis of data provided by five central government bodies. The sample bodies include three ministries (ministries responsible for health, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria. SIGMA verifies that a secure digitalised management information system is in place and that it meets the following requirements: • authentication for access with different levels of security • security and integrity of data are periodically assessed.

Information on performance and budget execution is prepared regularly for senior management

Analysis of data provided by five central government bodies. The sample bodies include three ministries (ministries responsible for health, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria. On the basis of data provided by the bodies analysed, SIGMA verifies if the information prepared for senior managers on performance and budget execution during the last full calendar year is prepared regularly (ideally, on a monthly basis, or at least quarterly).

Regular information for senior management includes budget and financial reporting data (assets and liabilities)

Analysis of data provided by five central government bodies. The sample bodies include three ministries (ministries responsible for health, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria. On the basis of the data provided by the bodies analysed, the SIGMA verifies if the regular information prepared for senior managers during the last full calendar year is comprehensive, including - overall budget information - financial information - non-financial performance information - information on budget execution and deviations

Regular information for senior management includes non-financial performance information

Analysis of data provided by five central government bodies. The sample bodies include three ministries (ministries responsible for health, interior and infrastructure), and two large agencies (tax administration, road administration). If any of the sample bodies does not exist in the country, alternative bodies will be selected to assess the sample-based criteria. On the basis of the data provided by the bodies analysed, the SIGMA verifies if the regular information prepared for senior managers during the last full calendar year is comprehensive, including - overall budget information - financial information - non-financial performance information - information on budget execution and deviations