Planning and budgeting

Preparation
City 5 years urban strategic Budget notification 3 years plan
plan from the region for CIP/REP/AMP
(block grant-subisdy &
state revenue,internal
revenue)
(yes/No) (yes/No) (yes/No)
 Annual budget (EFY 2016)
Annual Availability of Budget
Budget letter of approval of notification to
approval by budget by the sectors
Council council
(yes/No) (yes/No) (yes/No)
 Tatall expenditure

Use of budget
use of manual ledger
control module in the Budget reliability (Over all Cit
for budget control
name of city IBEX system
EFY 2013
No. (Yes/No) (Yes/No) Budget
1
2
3
.
.

Note ** Collect the three year budget and actual expenditure data

Recurrent expenditure

Use of budget
use of manual ledger
control module in the Budget reliability (Over all Cit
for budget control
name of city IBEX system
EFY 2013
No. (Yes/No) (Yes/No) Budget
1
2
3
.
.

Note ** Collect the three year budget and actual expenditure data

Capital expenditure

Use of budget
use of manual ledger
control module in the Budget reliability (Over all Cit
for budget control
name of city IBEX system
EFY 2013
No. (Yes/No) (Yes/No) Budget
1
2
3
.
.

Note ** Collect the three year budget and actual expenditure data
 Budget reliability (Over all City's budget utililization-variance-below 10%)**

EFY 2013 EFY 2014 EFY 2015 Average

Actual Budget Actual Budget Actual Budget Actual

Budget reliability (Over all City's budget utililization-variance-below 10%)**

EFY 2013 EFY 2014 EFY 2015 Average

Actual Budget Actual Budget Actual Budget Actual

Budget reliability (Over all City's budget utililization-variance-below 10%)**

EFY 2013 EFY 2014 EFY 2015 Average

Actual Budget Actual Budget Actual Budget Actual
Fiscal Transparency

City Recent Budget Disclosure of Disclosure of

(EFY 2015 quarterly budget external audit
and EFY execution to report to
2016) citizens** Citizens**
disclosure to
citizens
(Yes/NO) (Yes/NO) (Yes/NO)

Note ** If disclosed- explain the manner of disclosure. If web based, show the link
Treasury Management and Fund Flow

Recording of
Timely transfer of
revenue budget
state subsidy to
in the IBEX or
the ULG
manual record

EFY 2013
City (Yes/No) (Yes/No) Plan

Collect evidences of annual revenue, municipal revenue, matching fund,

 Trednd of
Municipal
Performance of Muncipal revenue
Revenue with
previous year

EFY 2013 EFY 2014 EFY 2015 Average 2014 2015

Actual Plan Actual Plan Actual Plan Actual

nicipal revenue, matching fund, details

 Mathcing fund
Percentage of revenue from (Region &
Percentage of municpal revenue percentage of ULG matching f
land lease out of municpal City for cotribution
out of total revenue & subsidy
revenue infrstructure
dev,

EFY 2013 EFY 2014 EFY 2015 Average EFY 2013 EFY 2014 EFY 2015 (Yes/NO) EFY 2013
percentage of ULG matching fund
cotribution

EFY 2014 EFY 2015 Average

 Accounting

Use of Use of Use of double

Separate finance
City manual IBEX entry -manual
office for municipal
system system system user

(Yes/No) (Yes/No) (Yes/No) (Yes/No)

 Section IBEX installed

municipal revenue
Timely
Use of Integrated IBEX account code Internal
Budget Accounts recording of
for both state/municipal incoprporated in the chart audit
transaction
of account
(Yes/No) (Yes/No) (Yes/No) (Yes/No) (Yes/No) (Yes/No)
 Availability of Availability of
back up staff for manuals,proclama
IBEX operation tion,directive

(Yes/No) (Yes/No)
 Submission of
monthly/annual Hard copy
report within the retained Cash count sheet and bank
dead line reconcilation statement
attached with FS
City (Yes/No) (Yes/No) (Yes/No)
collect evidence Collect evidence
Normal account
balances in the
TB EFY 2015
(Yes/No)
 Check signatory Payroll application Regular
Segregation of
not perform bank control is software cash
duties on payments
reconcilation strong for payroll count

City
 submission No long Proper Bank account Segregation
Up-to-
Count agree of paid outstanding break in the IBEX is of duties on
date cash Monthly bank
with IBEX voucher by suspense down for updated based stock card
book by reconciliation
ledger cashier vouchers in the reconiling on the record and
cashier
timely cashier hand items reconciliation store keeper

(Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO)

 Use of bin Stock and
Proper Fixed Fixed asset Tag number Reconciliation
and stock fixed asset
asset user cards affixed on of count
cards for count is
register is are fixed asset balance with
consumable conducted
maintained maintained items record
items once in year

(Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO) (Yes/NO)

 Adequate prepared coverage of the
Existing of internal structure of audit plan for auditors for current
audit unit internal audit EFY 2015 and year is satisfactory
unit EFY 2015 (EFY 2015)

City (Yes/No) (Yes/No) (Yes/No) (Yes/No)

 Internal Audit reporting

Quarterly
reports are sent to head
audit report is
of finance and copy Copy to Mayor
produced auditors discussed
to ,ZoFED or BoFED
(EFY 2015) finding with audit comitee
management established

(Yes/No) (Yes/No) (Yes/No) (Yes/No) (Yes/No)

 Financial
Latest audit Short form Management
statement
report issued report issued letter issued
attached
City (Date) (Yes/no) (Yes/no) (Yes/no)
Audit opinion for the
last two years audit rectification
prepared
EFY 2014 EFY 2015 (Yes/no)
Staffing

Percentage of position filled Qualification in the 4 sections

City Budget Finance Internal audit Property in the 4 BA Dip.
sections
total
(Percent) (Percent) (Percent) (Percent) (Percent) (Percent) (Percent)
cation in the 4 sections Work experience in the 4 sections
Below Dip. 0-2 years 3-5 years >5years Turn over sufficient training

(Percent) (Percent) (Percent) (Percent) (High/Medium/Low)

(Adequate/Inadequate)
Evidence in numbers Evidence in numbers
Required Actual Filled Vacant Qualification Experience
number number number number BA Dip 12th 0-2 3-May
ce Turnover
>5
 Laptop
IBEX insalled Desktop Other Desk top
City (sufficent/insufficent) (sufficent/insufficent) (sufficent/insufficent)

Evidence in number Evidence in number Evidence in number

Printer Photo copy machine Fax machine Telephone- direct line

(sufficent/insufficent) (sufficent/insufficent) (Yes/NO) (Yes/NO)

Evidence in number Evidence in number Evidence in number

Internet connection Motor bicycle Motor vehicle Office space

(Yes/NO) (sufficent/insufficent) (sufficent/insufficent) (sufficent/insufficent)

Evidence in number Evidence in number Evidence in number