Idea Transcript
PFM ACTION PLAN
2015
GOVERNMENT OF GUYANA MINISTRY OF FINANCE PUBLIC FINANCIAL MANAGEMENT (PFM) ACTION PLAN AGENCY:
INTERNAL AUDIT DIVISION OF THE MINISTRY OF FINANCE
No. of actions in PFM Action Plan: 16
No. 1 2
3 4 5 6 7 8 9 10
Activity
Means of verification
Deadline
Recruit additional staff.
June 2014
Train of Internal Audit Division staff.
June 2013
Train of Internal Audit staff.
June 2013 September 2013
Train Budget Agency staff.
Two additional staff added Outline of Training Programme, including course content descriptions, durations, target participants and the dates of training. 90 per cent of staff trained Key topic areas identified for training
Train Budget Agency staff.
June 2014
Outline of Training Programme, including course content descriptions, durations, target participants and dates of training.
Train Budget Agency staff.
November 2014
At least 70 percent of staff targeted trained
Develop and approve Internal Audit Charter.
June 2013
Charter document approved by Internal Audit Oversight Committee
July 2013
Circular issued to Budget Agencies
Develop and disseminate Internal Audit Circular. Convene meetings of Internal Audit Oversight Committee. Convene meetings of Internal Audit Oversight Committee
September 13 December each year 1
At least two meetings held by September of each year At least four meetings per year
PFM ACTION PLAN
11 12 13 14 15 16
Establish Internal Audit plan Implement Internal Audit plan
July 2013 December 2013
2015
Internal Audit plan in place Report on status of implementation of Internal Audit plan
Produce reports based on Internal Audit plan
March 2014
At least three reports completed and recommendations made to Budget Agencies.
Develop framework to follow up on Internal Audit Budget Agency to submit responses in keeping with the framework Budget Agencies to comply with Framework Document
September 2013
Framework document in place
July 2014
Budget Agencies’ responses to Internal Audit reports.
July 2015
Budget Agencies’ responses received within time specified by the Framework Agreement.
2
PFM ACTION PLAN
AGENCY:
2015
OFFICE OF THE BUDGET
No. of actions in PFM Action Plan: 20
Means of verification
No.
Activity
Deadline
1
Review and document changes needed for harmonizing coding structure Assess IT changes required and cost proposals Engage software provider to present proposals on what is needed to implement changes to Budget Book. Implement changes to coding structure
February 2015 December 2015 May 2016
Completion of documentation
December 2016 May 2017
Changes effected and budget test estimates printed in new format Conclusion of coding format document.
May 2014
Additional information (table) shown in mid-year report and uploaded on the website.
September 2013 September 2014, -2015 & 2017 June 2013
Outline of training programme, including course content descriptions, duration, target participants and date of training. At least 70% of target participation trained in Health, Education, Finance, Housing & Water, Agriculture and MNRE. Completion timeline with TOR
2 3
4 5
7
Present pilot budget estimates in new coded format Add categories (economic classification) as within the Estimates of Revenue and Expenditure table to mid-year report Provide training outline in MTEF
8
Expansion of training in MTEF
9
Update Education Sector Strategy for 20142018 Update Education Sector Strategy for 20142019 Update Health Sector Strategy 2013-2017 –
6
10 11
December 2014 May 2013 3
Assessment done by software firm Receipt of proposal.
Sector Strategy Document completed along with costing TOR with completion deadline
PFM ACTION PLAN
12 13
14
15
vision 20/20 Update Health Sector Strategy 2013-2017 – vision 20/21 Develop and cost at least 1 sector or subsector (1st sea defence with specialist TOR detail re indicators) strategy every 18 months starting in 2014. Develop and cost at least 1 sector or subsector (1st sea defence with specialist TOR detail re indicators) strategy every 18 months starting in 2015. Develop and cost at least 1 strategy document for a region every 18 months starting in 2014
16
Develop and cost at least 1 strategy document for a region every 18 months starting in 2014.
17
Expand training in strategic planning to all sector ministries and regions. Expand training in strategic planning to all sector ministries and regions.
18
19
Coordinate donors engaged in PFM by MOF.
20
Regularly Monitor Action Plan via Portfolio Meetings
2015
April 2014
Sector Strategy Document completed along with costing
Sep 2013 & annually thereafter
TOR with completion timeline
December 2014 and annually thereafter September 2013 and annually thereafter December 2014 and annually thereafter July 2013
Sector Strategy Document completed along with costing
July 2013
December each year Half yearly
4
TOR with completion timetable
Sector Strategy Document
Outline of training programme, including course content descriptions, duration, target participants and date of training. At least 70% of target participation trained in Health, Education, Finance, Housing & Water, Agriculture and MNRE. Minutes of four meetings per year At least three meetings in every six months.
PFM ACTION PLAN
AGENCY:
2015
NATIONAL PROCUREMENT AND TENDER ADMINISTRATION BOARD
No. of actions in PFM Action Plan: 22
Means of verification
No.
Activity
Deadline
1
Draft revision to the Regulations to incorporate language of framework contract as approved by Cabinet. Review contract value limit in Regulation 4 (Part II – Publicity). Issue circular on reporting requirements for all procurement (award type info) Develop database to capture information collected as a result of the circular. Submit reports from database to senior management team at Ministry of Finance quarterly. Hold sensitisation workshop with private sector annually Hold sensitisation workshop with evaluators annually. Conduct training in procurement planning methodology. Conduct training in procurement planning methodology.
June 2013
Regulations include language for framework document.
July 2013
Related report produced.
May 2013
Circular issued
2 3 4 5
6 7 8 9
10 11 12
Develop procurement plans beyond initial pilots Develop procurement plans for sea defence. Improve website management by including
September2 013 September2 014
Database in place Quarterly reports in place.
May 2014
Evidence that workshops are held.
May 2014
Evidence that workshops are held.
October each year November each year
Outline of training programme, including course content descriptions, duration, target participants and date of training. 70% of target staff trained.
July 2014 June 2015
Procurement plans completed for at least three Budget Agencies. Procurement plan for sea defence in place
June 2015
Website updated
5
PFM ACTION PLAN
13 14 15 16 17 18
19
posting of advertisements. Review software to facilitate submission by regions and ministries. Include in website ministerial and regional awards exceeding $400,000. Hire IT officer to manage procurement database. Generate analytical report and submit it to Minister. Post information on system and process for complaints on website. Issue circular to Budget Agencies, requiring complaints received at Agency level to be recorded.
21
Train procurement officers and related staff on CIPS. Train procurement officers and related staff on CIPS. Improve staff capacity
22
Hire additional officers.
20
December 2013 December 2014 December 2013 March 2015
2015
Review report document. Information available on website IT officer in place Report contains analysis of procurement.
July 2013
Information on website
June 2013
Circular issued
June 2014
Outline of training programme, including course content descriptions, duration, target participants and date of training. 70% of target staff trained.
December each year January 2014 June 2015
6
At least two staff certified in CIPS Level II At least two staff hired
PFM ACTION PLAN
AGENCY:
2015
ACCOUNTANT GENERAL’s DEPARTMENT
No. of actions in PFM Action Plan: 38 No. 1
3
Activity Install and use the CS-DRMS for monthly reconciliation of the Public Debt Implement the Domestic Debt Module in CS-DRMS Commence design of training programme
4
Train staff of AGD in the use of CS-DRMS
5 6
Train staff of AGD in the use of CS-DRMS Develop SOP for Debt Management and Public Debt Section when recording and executing payments. Review the process for recording debt credit and debit memoranda Eliminate duplicate debt register at the AGD Introduce the use of IFMAS commitment controls for debt management payments Ensure commitment controls are in use
2
7 8 9 10 11
12 13
RE: Smartstream Payroll System: Assess the viability and requirements for effective connectivity with HR departments of other agencies. Upgrade the Smartstream Payroll System to allow increased functionality. Define lines of enquiry for payroll audit of the Ministry of Health.
Deadline January 2014 June 2015
Means of verification Individual loan report from CS-DRMS On-site verification
September, 2013 December 2013 Jun 2014 March 2014
First draft submission to DOB available for on-site verification
September 2014 June 2014
End of review report
March 2014
IFMAS commitment report
Outline of training programme, including course content descriptions, duration, target participants and date of training. At least 80% of target participants trained. Copy of SOP outlining the process
End of review report and implementation plan
December 2017 January 2014
Sight verification and printed report
September 2013 Jun 2013
On-sight verification on use of System Version 8.0
7
Copy of assessment report
Lines of enquiry are defined
PFM ACTION PLAN
14 15 16 17 18 19 20 21 22 23 24
25
26 27 28 29
Conduct payroll audit of the Ministry of Health. Define lines of enquiry for payroll audit of the Ministry of Education. Conduct payroll audit of the Ministry of Education. Conduct payroll audit of at least two other entities. Conduct comprehensive payroll audit of entire Central Government Create SOPs for all activities/functions at the AGD in a phased manner. Create desk files for relevant functions in the AGD in a phased manner. Train accounting staff on internal controls and procedures twice annually. Train accounting staff on internal controls and procedures twice annually. Develop training of trainers programme on internal controls and procedures. Assess compliance with internal controls in the AGD and MOH, MOE, MOA, MWP and at least two regional programmes. Create SOPs for all activities/functions in the various Sub-Treasuries in a phased manner. Create desk files for relevant functions in various Sub-Treasuries in a phased manner. Train staff n internal controls and procedures. Train staff on internal controls and procedures. Conduct quarterly monitoring of all Sub-
January 2014 January 2014 July 2014
Report produced on the audit
April, 2015
Report produced on the audit
March 2015
Copy of audit review
Lines of enquiry are defined Report produced on the audit
July 2014
Existence of SOPs
September 2014 September 2013 August 2016 July 2015
Existence of desk files
March 2015
Outline of training programme, including course content descriptions, duration, target participants and date of training At least 80% of target participants trained Outline of training programme, including course content descriptions, duration, target participants and date of training Copy of half-yearly assessment reports for the selected agencies
July 2014
Existence of SOPs in Sub-Treasuries
December 2014 December, 2013 August 2016 March,
Existence of desk files in 11 Sub-Treasuries
8
2015
Outline of training programme, including course content descriptions, duration, target participants and date of training At least 80% of target participants trained Monitoring report produced quarterly
PFM ACTION PLAN
30
31
32
33 34 35 36
37 38
Treasuries to ensure compliance with receipts and payments, and examination. Develop Finance Circular introducing the SOPs and desk files requirements for internal controls in the finance and accounts section of Budget Agencies. Develop Finance Circular for implementation the SOPs and desk files requirements for internal controls in the finance and accounts section of Budget Agencies. Develop Finance Circular review and follow –up introducing the SOPs and desk files requirements for internal controls in the finance and accounts section of Budget Agencies. Analyse requirements of GOG in relation to IPSAS. Implement IPSAS in a phased manner. Provide training of trainers’ course on IPSAS for core Ministry of Finance staff. Provide training of trainers’ course on IPSAS for core Ministry of Finance staff.
Provide training to wider public sector on the requirements of the new standards. Develop circulars for ministries to follow requirements on reporting and preparing financial statements under IPSAS
2015
2017 August 2013
Copy of circular
September 2014
Copy of circular
September 2015
Copy of circular
December 2015 December 2016 May 2017
Copy of assessment/feasibility report
July 2017
October 2017 December 2017
9
End of implementation report Outline of training programme, including course content descriptions, duration, target participants and date of training At least 80% of targeted participants trained
At least 80% of targeted participants trained Sight of copies of circulars
PFM ACTION PLAN
AGENCY:
2015
AUDIT OFFICE OF GUYANA
No. of actions in PFM Action Plan: 10
No. 1 2 3 4
6
Action Follow up on VFM audit conducted Follow up on VFM audit conducted. Conduct performance audits Introduce control-based audit methodology. Introduce control-based audit methodology. Increase staff proficiency
7
Increase staff proficiency
8
Increase staff proficiency
9
Develop reporting format and introduce quarterly follow up reviews on recommendations contained in the Audit Office’s annual report. Conduct quarterly meetings with the Ministry of Finance.
5
10
Deadline Apr-13 Dec-13 Dec-16 Sep-13
Means of verification Audit plan developed. Reports on follow-up At least two performance audits finalized and reports issued. Consultant hired and training commenced.
Dec. 2014
Existence of audit plan
Sep-13 Dec-15 & Dec-17 Dec-13 & Dec-14 Sep-13
Jan. 2014
10
Officers identified for professional accounting and fraud examination training. Three officers certified as professional accountants. Two by Dec. 2015 and one by Dec. 2017 Two officers certified in fraud examination. One by Dec. 2013 and one by Dec. 2014. Availability of format of reporting as well as quarterly reports from the Ministry of Finance.
Availability of minutes of meeting.
PFM ACTION PLAN
AGENCY:
2015
GUYANA REVENUE AUTHORITY
No. of actions in PFM Action Plan: 10 No. 1
Deadline September 2013 December 2013
Means of verification At least one meeting held, and number of cases heard and final decision on appeals documented (September of each year) Print and TV adverts (ads. and invoices)
4 5
Activity Operationalise Value Added Tax Board of Review (i.e. the Appeals Board) Conduct public relations campaign to sensitise the private sector about the VAT Board Expand taxpayer base in seven regional offices. Employ additional Enforcement staff Provide training to Enforcement staff
December each year July 2014 June 2013
6
Provide training to Enforcement staff
7
Utilise risk-based methodologies for profiling and selecting importers and taxpayers for audit and verification activities for Customs, VAT and Income Tax. Employ additional staff for the Debt Management Division
September 2014 July 2014
Number of taxpayers in regional locations reviewed annually (above baseline) List of additional staff employed Outline of training programme, including course content descriptions, duration, target participants and date of training At least 80% of target participants trained
2
3
8
9 10
Design reporting framework for reconciliation between GRA and MoF. Do reconciliation between GRA and MoF on quarterly basis.
Copy of working papers for audit identifying risk-based methodology
September 2014
List of new staff employed
December 2015 April 2016
Framework designed
11
Reconciliation report