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Financial Management - Departmental Internal Control Evaluation Criteria
Financial Management - Departmental Internal Control Evaluation Criteria

Publication Details

  • Financial Management - Departmental Internal Control Evaluation Criteria
  • Published: 1 Mar 2011
  • Status: Current
  • Author: The Treasury
  • Hard copy: Available in PDF format only. HTML available on request from info@treasury.govt.nz.
  • Persistent URL for bibliographic use:
    http://purl.oclc.org/nzt/g-dice
 

Financial Management - Departmental Internal Control Evaluation Criteria

Published 1 Mar 2011
Page updated 30 May 2013

The Departmental Internal Control Evaluation Criteria are no longer being assessed directly as a means of providing assurance as internal controls to the Secretary to the Treasury. The criteria still have relevance however as expectations of good internal control practice.

These criteria will be updated shortly to integrate with the new assurance process.

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Introduction

  • Background
  • The Elements and Control Criteria

Scope Statements and Control Criteria

Planning and Budgeting – ex ante

  • 1 Aggregate Planning and Budgeting Information
  • 2 Output Performance – Planning and Budgeting
  • 3 Ownership Performance – Planning and Budgeting

Statement of Financial Performance

  • 4 Third Party Revenue
  • 5 Payroll Systems
  • 6 Expenditure with elements of Personal Benefit
  • 7 Tax Obligations
  • 8 Operating Expenses
  • 9 Foreign Exchange Rate Exposure
  • 10 Transitional Management Projects

Statement of Financial Position

  • 11 Cash Management
  • 12 Working Capital Management (departmental and Crown)
  • 13 Project Management (Capital Acquisitions and Development)
  • 14 Property, Plant and Equipment (departmental and Crown)
  • 15 Treasury Systems

Other Statements

  • 16 Trust Money

All Statements

  • 17 Financial Management Information Systems (FMIS)
  • 18 Ancillary Financial Management Information Systems
  • 19 Delegations
  • 20 Costing Systems

Review and Reporting – ex post

  • 21 Internal Assurance Mechanisms
  • 22 Management Reporting
  • 23 External Performance Reporting
  • 24 Continuous Improvement

Crown Revenue and Expenditure

  • 25 Crown Entity Performance – Forecasting
  • 26 Other Crown Revenue and Expenditure – Forecasting
  • 27 Monitoring Crown Entity Performance
  • 28 Crown Revenue
  • 29 Crown Payments
fm-dice-feb11.pdf (479 KB) pp. 57
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