1. GOVERNANCE MONTH PERFORMANCE ASSESSMENT CHECK LIST IN PFM INSPECTION 2014 By MUTEMBEREZI S. Paulin Date :24-25/09/2014 Venue: Mère du Verbe

2. CHECK LIST OF PFM INSPECTION 2014 DISTRICT LEVEL N0INDICATOR 01% age share of AOG audit recommendations implemented 02Implementation plan of AOG recommendations 03Minutes of audit committee on AOG report 04Minutes of the District Council on AOG report 05Updated tax and fee payer register available RRA Tax collection monitoring 06Tax collected by RRA regularly transferred to the District account 07District collection account in commercial bank opened 08Qualified RRA revenue officers in place 09RRA Revenues collection report regularly available/monthly 10Control system for usage of revenue receipts 11Records of outstanding Arrears 12Minutes of the meeting with taxpayers for the FY 2013-2014

3. CHECK LIST OF PFM INSPECTION 2014 SECTOR LEVEL S/NPFM DIMENSIONINDICATOR 01Planning & BudgetingSector Action plan 2014/2015 available Sector Budget 2014/2015 Total budget 2014/2015 Minutes of sector council session adopting the sector Annual Plan budget 02Revenue mobilizationUpdated tax and fee payer register available Zero cash policy fully implemented (tax, fees, fines… collected through bank) List of deposit bank account available RRA Tax collector available Qualified revenue officers(local revenues collector and inspector) in place Revenues collection reports regularly available

4. SECTOR LEVEL S/NPFM DIMENSIONINDICATOR 02Revenue mobilizationControl system for usage of revenue receipts Records of outstanding Arrears Minutes of the meeting with taxpayers for the FY 2013-2014 03Financial Accounting and Reporting Sector operation fund is regularly transferred from District for the FY 2013-2014 Sector cash flow plan prepared regularly Bank accounts and signatories register available Other financial management system in use Easy to Use system operational at Sector level Accountant trained on PFM and/Easy to use system Qualified Accountant Officer in place Monthly/Quarterly financial report available List of creditors and debtors available A secure and effective filing system District internal Audit report % of Internal Audit recommendations implemented

5. SECTOR LEVEL S/NPFM DIMENSIONINDICATOR 04ProcurementProcurement plan 2014-2015 available Internal Tender committee established ICT members trained on public procurement procedures Number of tender awarded per method Total amount of all tender awarded Monthly/Quarterly and annual procurement execution for FY 2013-2014 available A secure and effective filing system

6. CHECK LIST OF PFM INSPECTION 2014 HEALTH CENTER LEVEL S/NPFM DIMENSIONINDICATOR 01PlanningAnnual Action plan 2014/2015 available Annual Budget 2014/2015 available Total budget 2014/2015 Minutes of HC adopting the annual Action and budget 02Financial Accounting and Reporting Qualified Accountant Officer available Accountant Officer trained on PFM and/Easy to use system Cash flow plan prepared regularly Financial management system in used Monthly/Quarterly and annual financial report available List of creditors and debtors available A secure and effective filing system District internal Audit report available % of District Internal Audit recommendations implemented

7. HEALTH CENTER LEVEL S/NPFM DIMENSIONINDICATOR 03ProcurementAnnual Procurement plan 2014-2015 available Internal Tender committee established ICT members trained on public procurement procedures Number of tender awarded per method Total amount of all tender awarded Monthly/Quarterly and Annual procurement execution report for FY 2013-2014 available A secure and effective filing system

8. CHECK LIST OF PFM INSPECTION 2014 SCHOOL LEVEL S/NPFM DIMENSIONINDICATOR 01PlanningAnnual Action plan 2014/2015 available Annual Budget 2014/2015 available Total budget 2014/2015 Minutes of PTC adopting the annual Action and budget 02Financial Accounting and Reporting Qualified Accountant Officer available Accountant Officer trained on PFM and/Easy to use system Easy to use system operational Other financial management system in use Cash flow plan prepared regularly Bank accounts and signatories register available Monthly/Quarterly and annual financial report available List of creditors and debtors available A secure and effective filing system Number of District internal Audit report available % of District Internal Audit recommendations implemented

9. SCHOOL LEVEL S/NPFM DIMENSIONINDICATOR 03ProcurementAnnual Procurement plan 2014-2015 available Internal Tender committee established ICT members trained on public procurement procedures Number of tender awarded per method Total amount of all tender awarded Monthly/Quarterly and Annual procurement execution report for FY 2013-2014 available A secure and effective filing system

10. Cash flow plan The accountant should prepare cash flow plan using the template used by the District and submit it the Executive secretary of the sector for review and approval

11. CASH FLOW PLAN Account JulyAugustSeptemberTotal Q1 Total Q2 Total Q3 Total Q4 Appoved budget 2211 Office suppliers 125,000 375,000 1,500,000 2212 WATER AND ENERGY 31,333 93,999 94,003 376,000 2214 COMMUNICATIO N COST 91,500 274,500 1,098,000 2217 PUBLIC RELATION AND AWARENESS 24,166 72,498 72,506 290,000 2221 PROFFESSION CONTRACTUAL 35,000 105,000 420,000

12. RAPORO Y`ISHYIRWA MU BIKORWA Y`INAMA ZATANZWE N`UBUGENZUZI BWITE BW`AKARERE (FORMAT) N0IKOSA RYAGARAGAYEINAMA YATANZWEICYAKOZWE

13. RAPORO UMUBARE W`INAMA ZATANZWE INAMA ZASHYIZWE MU BUKORWA INAMA ZITARASHYIRWA MU BIKORWA % Y`ISHYIRWA MU BIKORWA Y`INAMA Z`UBUGENZUZI BWITE

14. TURABASHIMIYE