Analysis of Financial Practices in the Department

Strategic Budgeting
a. The department prepares and submits a draft budget, which includes costs for all operations and all sources of funding. This annual budget is reviewed and approved by the Accounting Officer. Do you agree that this budget is always aligned with the strategic plan? (E)

b. The MTEF is annual, rolling three year-expenditure planning. It sets out the medium-term expenditure priorities and hard budget constraints against which sector plans can be developed and refined. MTEF also contains outcome criteria for performance monitoring. Do you agree that the budget allocation process (MTEF) is always aligned with the service delivery plans? (E)

c. The APP focuses on the generic content of Strategic Plans and Annual Performance Plans and the timeframes for their production. It also aims to help accounting officers and managers of institutions to produce quality accountability documents that use performance information appropriately. Do you agree that the APP is always aligned with the budget and service delivery plans? (E)

d. The budget plans/ estimates submitted by the department are always accurate estimates. (R)

Supply Chain Management
e. The department links SCM system to overall Department strategy to contribute significantly towards the improvement of financial management in the public sector. (E)

f. The department develops and implements an effective and efficient SCM as stipulated in the department policies. (R)

g. Procurement planning is the process of deciding what to buy, when and from what source. Do you agree that the department adheres to the SCM procurement plan? (E)

h. The department officials responsible for the procurement of goods and services comply with the processes of procurement. (E)

i. The department ensures compliance with procurement procedures. (R)

j. There are no delays in the procurement of goods and services. (E)