[{"bbox": [75, 68, 1652, 922], "category": "Table", "text": "<table><tr><td></td><td>2.4 4 Status of revised contract management guidelines and rate of application by MDAs</td><td>2.4 Zero as the action has not started yet (2018) (currently incomplete Contract Management guide)</td><td>2.4 a) Contract Management Guide revised (2021), b) &gt; 70% of MDAs apply guidelines (2023)</td><td>2.4 a) contract management guidelines, b) Sampling of application by PPDA/GCU and report issued</td><td>2.4 MDAs will acknowledge role of GCU in procurement process</td></tr><tr><td></td><td>2.5 Frequency of accurate payroll and pension</td><td>2.5 Monthly Payroll and pension reconciliations not done regularly (2018)</td><td>2.5 Monthly regular and accurate Payroll and pension reconciliations completed monthly (2021)</td><td>2.5 Monthly payroll and pension reconciliations, AGD</td><td>2.5 -2.6 No external incentives /conditionality will distract focus</td></tr><tr><td></td><td>2.6 Frequency of accurate Commitment Reports by MDAs to Budget Dept. and Accountant General's Department</td><td>2.6 Monthly Commitment Reports by MDAs are inaccurate (2018)</td><td>2.6 a) Independent verifiable Commitment Reports produced monthly (2024); b) Evidence of a review by AGD of monthly reported commitments and action/sanctions taken for unjustified commitments. (2020) Evidence of payment delays for unrecorded commitments. (2022)</td><td>2.6 Budget Dept records of monthly Commitment Reports created from records independent of MDAs; Annotated AGD records of monthly Commitment Reports created from records independent of MDAs; IFMIS payment records</td><td></td></tr><tr><td></td><td>2.7 Extent to which budget documentation comprises contingent liabilities from parastatals</td><td>2.7 No comprehensive governance and management framework available for parastatals, oversight difficult (2018); Contingent liabilities are not disclosed in budget documentation.</td><td>2.7 Based on an operational governance/ management framework contingent liabilities are included in the annual budget (2023)</td><td>2.7 Annual budget documentation.</td><td>2.7 Parastatals will adhere to governance framework and provide accurate and timely information</td></tr><tr><td rowspan=\"2\">KR (output) 3: Enhanced implementation of PFM reforms</td><td>3.1 Extent to which the working environment is becoming more conducive to achieving PFM reforms</td><td>3.1 Baseline will be done at start of TA programme</td><td>3.1 Targets to be set after baseline</td><td>3.1 Confidential annual survey of civil servants working in relevant PFM institutions</td><td>3.1 Officers will share honest information</td></tr><tr><td>3.2 M&E reports</td><td>3.2 M&E template being developed</td><td>3.2 Periodic M&E reports issued to main stakeholders e.g. quarterly (2021)</td><td>3.2 Periodic M&E reports by PFMS Unit, MOFEP</td><td>3.2 all stakeholders will submit accurate and timely information</td></tr></table>"}, {"bbox": [871, 1156, 895, 1176], "category": "Page-footer", "text": "21"}]