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| "Budget planning and preparation", |
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| "text": "Central government (central government and extra-budgetary units) budget credibility remains relatively strong .", |
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| "text": "Although not directly impacted, due to a sound financial system and lack of exposure to the asset backed securities, the subsequent recession in key export markets–primarily Europe– did lead to a slowdown in economic activity, with GDP growth falling to 3.1 percent in 2009.", |
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| "text": "Downside risks remain, particularly around the external sector.", |
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| "text": "These measures prevented a large increase in the unemployment rate, which remained around 7¼ percent over 2008 and 2009.", |
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| "text": "Given the quantum of reallocation this is a concern, as it appears to pre-empt effective legislative control of appropriation, a key element of the PFM system.", |
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| "text": "A three-day window is opened after the year-end to allow payment of a few unpaid invoices (invoices already processed and approved in the TAS, but for which payment has not been effected).", |
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| "text": "Since then a functional organization has been adopted, and significant progress achieved in most line and support functions of tax administration, particularly in the area of taxpayer education.", |
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| "text": "However, the CSO can provide the information upon request (as for the PEFA mission), and does publish functional information in the Digest of Public Finance Statistics, [3] following the completion of the financial year.", |
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| "text": "The mix of benchmarks included has however changed following the introduction of performance based budgeting as shown in Table 9.", |
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| "text": "9 Explanation of budget implications of new policy No The budget speech outlines initiatives, with estimates of the budgetary impact new initiatives, but does not of all major revenue policy changes and/or some provide financial implications major changes to expenditure programs", |
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| "text": "However, since introducing program-based budgeting, the government has stopped providing summary expenditure data by functional classification.", |
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| "text": "Most of the information in the budget documents is provided in tabular format, with limited analysis or discussion of the programs, the macroeconomic projections, or the revenue and expenditure aggregates.", |
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| "text": "No The budget speech outlines new initiatives, but does not provide financial implications", |
| "verbatim": "No The budget speech outlines new initiatives, but does not provide financial implications", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-1ceb8eb8eae6915c", |
| "page": 27, |
| "quote": "No The budget speech outlines new initiatives, but does not provide financial implications", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0050" |
| }, |
| { |
| "text": "This information is however made public in the publication of the Digest of Public Finance Statistics, ten months after the end of the financial year.", |
| "verbatim": "This information is however made public in the publication of the Digest of Public Finance Statistics, ten months after the end of the financial year.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e843ebbb45b27fd6", |
| "page": 27, |
| "quote": "This information is however made public in the publication of the Digest of Public Finance Statistics, ten months after the end of the financial year.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0051" |
| }, |
| { |
| "text": "Although this does not meet the strict requirement for this indicator, the required detailed analysis of prior year’s budget outturn, is included in the prior year financial statements which are presented at the same time as the budget.", |
| "verbatim": "Although this does not meet the strict requirement for this indicator, the required detailed analysis of prior year’s budget outturn, is included in the prior year financial statements which are presented at the same time as the budget.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e774ef1479919b7f", |
| "page": 28, |
| "quote": "Although this does not meet the strict requirement for this indicator, the required detailed analysis of prior year’s budget outturn, is included in the prior year financial statements which are presented at the same time as the budget.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0052" |
| }, |
| { |
| "text": "Annual program budget estimates for the period 2007/08 to 2009 however record transfers, by program, to EBUs.", |
| "verbatim": "Annual program budget estimates for the period 2007/08 to 2009 however record transfers, by program, to EBUs.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-17a713aed24286c1", |
| "page": 28, |
| "quote": "Annual program budget estimates for the period 2007/08 to 2009 however record transfers, by program, to EBUs.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0053" |
| }, |
| { |
| "text": "However full disclosure is made in the year-end financial statements of central budgetary government and in the individual financial statements EBUs.", |
| "verbatim": "However full disclosure is made in the year-end financial statements of central budgetary government and in the individual financial statements EBUs.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5bed4c7622d10d6a", |
| "page": 28, |
| "quote": "However full disclosure is made in the year-end financial statements of central budgetary government and in the individual financial statements EBUs.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0054" |
| }, |
| { |
| "text": "These transfers do not fully reflect gross expenditure as some of the EBUs have their own revenue sources, from which additional expenditure can be financed, and which are not reported.", |
| "verbatim": "These transfers do not fully reflect gross expenditure as some of the EBUs have their own revenue sources, from which additional expenditure can be financed, and which are not reported.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-53f3d37e4e0c1a26", |
| "page": 28, |
| "quote": "These transfers do not fully reflect gross expenditure as some of the EBUs have their own revenue sources, from which additional expenditure can be financed, and which are not reported.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0055" |
| }, |
| { |
| "text": "Horizontal allocations to local authorities have not been based on any objective rule- based criteria.", |
| "verbatim": "Horizontal allocations to local authorities have not been based on any objective rule- based criteria.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-116c137a37384cc1", |
| "page": 29, |
| "quote": "Horizontal allocations to local authorities have not been based on any objective rule- based criteria.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0056" |
| }, |
| { |
| "text": "For FY2007-08 and FY2008-09, local authorities received information on grant allocations approximately one month (May) before the start of the new budget year, which the MoFED acknowledges leaves limited time for preparation of detailed budgets; however, according to the authorities, does allow sufficient time for incorporation of any significant changes.", |
| "verbatim": "For FY2007-08 and FY2008-09, local authorities received information on grant allocations approximately one month (May) before the start of the new budget year, which the MoFED acknowledges leaves limited time for preparation of detailed budgets; however, according to the authorities, does allow sufficient time for incorporation of any significant changes.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-74e8c2cdc8016f7e", |
| "page": 30, |
| "quote": "For FY2007-08 and FY2008-09, local authorities received information on grant allocations approximately one month (May) before the start of the new budget year, which the MoFED acknowledges leaves limited time for preparation of detailed budgets; however, according to the authorities, does allow sufficient time for incorporation of any significant changes.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0057" |
| }, |
| { |
| "text": "Government analyzes various aspects of fiscal risk in formulating the budget, and also monitors some of these risks during budget execution.", |
| "verbatim": "Government analyzes various aspects of fiscal risk in formulating the budget, and also monitors some of these risks during budget execution.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-2e1014b38be508a4", |
| "page": 30, |
| "quote": "Government analyzes various aspects of fiscal risk in formulating the budget, and also monitors some of these risks during budget execution.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0058" |
| }, |
| { |
| "text": "Oversight of aggregate fiscal risk from other public sector entities", |
| "verbatim": "Oversight of aggregate fiscal risk from other public sector entities", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-61634a580b85128d", |
| "page": 30, |
| "quote": "Oversight of aggregate fiscal risk from other public sector entities", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0059" |
| }, |
| { |
| "text": "Risk assessments are not however consolidated systematically or consolidated into a set of formal reports.", |
| "verbatim": "Risk assessments are not however consolidated systematically or consolidated into a set of formal reports.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-1b8d38c684c971a3", |
| "page": 30, |
| "quote": "Risk assessments are not however consolidated systematically or consolidated into a set of formal reports.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0060" |
| }, |
| { |
| "text": "The director of audit notes a number of risks that suggests the need for a more formalized assessment process, including: (i) delayed submission of a number of EBU financial statements (18) for statutory bodies in 2008-09 creating uncertainty on performance; (ii) very short average maturity of the domestic debt profile as at the end of June 2009, 51 percent being due within the 18-month period to December 2010; (iii) increasing public debt levels (close to the 60 percent fiscal rule limit) and debt servicing (averaging 20 percent of total", |
| "verbatim": "The director of audit notes a number of risks that suggests the need for a more formalized assessment process, including: (i) delayed submission of a number of EBU financial statements (18) for statutory bodies in 2008-09 creating uncertainty on performance; (ii) very short average maturity of the domestic debt profile as at the end of June 2009, 51 percent being due within the 18-month period to December 2010; (iii) increasing public debt levels (close to the 60 percent fiscal rule limit) and debt servicing (averaging 20 percent of total", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-a18cd934e639e6d4", |
| "page": 30, |
| "quote": "The director of audit notes a number of risks that suggests the need for a more formalized assessment process, including: (i) delayed submission of a number of EBU financial statements (18) for statutory bodies in 2008-09 creating uncertainty on performance; (ii) very short average maturity of the domestic debt profile as at the end of June 2009, 51 percent being due within the 18-month period to December 2010; (iii) increasing public debt levels (close to the 60 percent fiscal rule limit) and debt servicing (averaging 20 percent of total", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0061" |
| }, |
| { |
| "text": "The fiscal risk analysis covers public debt, loan guarantees and the operations of some key EBUs and Public Enterprises, periodic review of pension liabilities and continuous review of implicit guarantees to financial institutions.", |
| "verbatim": "The fiscal risk analysis covers public debt, loan guarantees and the operations of some key EBUs and Public Enterprises, periodic review of pension liabilities and continuous review of implicit guarantees to financial institutions.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-6c432b18b486b626", |
| "page": 30, |
| "quote": "The fiscal risk analysis covers public debt, loan guarantees and the operations of some key EBUs and Public Enterprises, periodic review of pension liabilities and continuous review of implicit guarantees to financial institutions.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0062" |
| }, |
| { |
| "text": "Subnational governments submit in-year accounts to facilitate in-year monitoring by MoFED on a monthly basis, and have not engaged in any borrowing.", |
| "verbatim": "Subnational governments submit in-year accounts to facilitate in-year monitoring by MoFED on a monthly basis, and have not engaged in any borrowing.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-370a2b443c7daa88", |
| "page": 31, |
| "quote": "Subnational governments submit in-year accounts to facilitate in-year monitoring by MoFED on a monthly basis, and have not engaged in any borrowing.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0063" |
| }, |
| { |
| "text": "A clear annual budget calendar exists and is largely adhered to, although it does not provide sufficient time for line ministries to prepare complete budget submissions.", |
| "verbatim": "A clear annual budget calendar exists and is largely adhered to, although it does not provide sufficient time for line ministries to prepare complete budget submissions.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-7bfa3f3c4ef9fdae", |
| "page": 32, |
| "quote": "A clear annual budget calendar exists and is largely adhered to, although it does not provide sufficient time for line ministries to prepare complete budget submissions.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0064" |
| }, |
| { |
| "text": "From discussions with authorities, it does not appear that this information is readily obtainable from individual departments.", |
| "verbatim": "From discussions with authorities, it does not appear that this information is readily obtainable from individual departments.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-b469ba54fd6c840c", |
| "page": 32, |
| "quote": "From discussions with authorities, it does not appear that this information is readily obtainable from individual departments.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0065" |
| }, |
| { |
| "text": "While individual executing agencies may comply with these requirements, it is not possible due to limited aggregate statistics and monitoring, to assess the overall situation.", |
| "verbatim": "While individual executing agencies may comply with these requirements, it is not possible due to limited aggregate statistics and monitoring, to assess the overall situation.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-c9d6835eb61ae3ae", |
| "page": 32, |
| "quote": "While individual executing agencies may comply with these requirements, it is not possible due to limited aggregate statistics and monitoring, to assess the overall situation.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0066" |
| }, |
| { |
| "text": "However, there is no clear link between the outer years and subsequent budgets estimates.", |
| "verbatim": "However, there is no clear link between the outer years and subsequent budgets estimates.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-891445bcf8597d21", |
| "page": 33, |
| "quote": "However, there is no clear link between the outer years and subsequent budgets estimates.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0067" |
| }, |
| { |
| "text": "Linkage s between macroeconomic projections, fiscal strategy, ministry level strategic plans and the budget process remain limited.", |
| "verbatim": "Linkage s between macroeconomic projections, fiscal strategy, ministry level strategic plans and the budget process remain limited.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-442fd95b09520424", |
| "page": 33, |
| "quote": "Linkage s between macroeconomic projections, fiscal strategy, ministry level strategic plans and the budget process remain limited.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0068" |
| }, |
| { |
| "text": "The setting of expenditure ceilings for the budget circular however, receives limited policy inputs from budgetary bodies, leading to relatively weak policy rationales behind the ceilings, and weak acceptance of the ceilings by ministry policy makers.", |
| "verbatim": "The setting of expenditure ceilings for the budget circular however, receives limited policy inputs from budgetary bodies, leading to relatively weak policy rationales behind the ceilings, and weak acceptance of the ceilings by ministry policy makers.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-21ec2d1c269f4453", |
| "page": 33, |
| "quote": "The setting of expenditure ceilings for the budget circular however, receives limited policy inputs from budgetary bodies, leading to relatively weak policy rationales behind the ceilings, and weak acceptance of the ceilings by ministry policy makers.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0069" |
| }, |
| { |
| "text": "There is no fiscal policy paper produced prior to the budget circular and a three- to four-week period does not provide enough time for agencies to prepare meaningful budget submissions.", |
| "verbatim": "There is no fiscal policy paper produced prior to the budget circular and a three- to four-week period does not provide enough time for agencies to prepare meaningful budget submissions.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-dfe555dc80e67710", |
| "page": 33, |
| "quote": "There is no fiscal policy paper produced prior to the budget circular and a three- to four-week period does not provide enough time for agencies to prepare meaningful budget submissions.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0070" |
| }, |
| { |
| "text": "There are only very limited links between investment and recurrent expenditures in the medium-term budget estimates.", |
| "verbatim": "There are only very limited links between investment and recurrent expenditures in the medium-term budget estimates.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-af715d46fa6bf465", |
| "page": 34, |
| "quote": "There are only very limited links between investment and recurrent expenditures in the medium-term budget estimates.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0071" |
| }, |
| { |
| "text": "These communications are however in English only, and not in French or Creole, the primary language of preference for most of the population.", |
| "verbatim": "These communications are however in English only, and not in French or Creole, the primary language of preference for most of the population.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-cae980c171164347", |
| "page": 34, |
| "quote": "These communications are however in English only, and not in French or Creole, the primary language of preference for most of the population.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0072" |
| }, |
| { |
| "text": "A taxpayer may adopt a position different from an MRA ruling, and then object and appeal against an assessment in line with the said ruling, but this is risky, and the current situation may lead to potential investments not being realized.", |
| "verbatim": "A taxpayer may adopt a position different from an MRA ruling, and then object and appeal against an assessment in line with the said ruling, but this is risky, and the current situation may lead to potential investments not being realized.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5152e5c5c26dad36", |
| "page": 35, |
| "quote": "A taxpayer may adopt a position different from an MRA ruling, and then object and appeal against an assessment in line with the said ruling, but this is risky, and the current situation may lead to potential investments not being realized.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0073" |
| }, |
| { |
| "text": "Detailed tables, shown in Table A3 of Annex III, which do not cover cases involving the Registrar-General or those concerning Customs and Excise, show that the situation deteriorated in 2008-09, with the number of pending cases rising by 81 percent, and the disputed amount rising by (at least) 51 percent.", |
| "verbatim": "Detailed tables, shown in Table A3 of Annex III, which do not cover cases involving the Registrar-General or those concerning Customs and Excise, show that the situation deteriorated in 2008-09, with the number of pending cases rising by 81 percent, and the disputed amount rising by (at least) 51 percent.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-95b5ba38f975757e", |
| "page": 35, |
| "quote": "Detailed tables, shown in Table A3 of Annex III, which do not cover cases involving the Registrar-General or those concerning Customs and Excise, show that the situation deteriorated in 2008-09, with the number of pending cases rising by 81 percent, and the disputed amount rising by (at least) 51 percent.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0074" |
| }, |
| { |
| "text": "Effectiveness of measures for taxpayer registration and assessment", |
| "verbatim": "Effectiveness of measures for taxpayer registration and assessment", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-717b3d0bbb0b22fe", |
| "page": 35, |
| "quote": "Effectiveness of measures for taxpayer registration and assessment", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0075" |
| }, |
| { |
| "text": "Furthermore the scope of the ARC’s activities, in conformity with its name is limited to assessments.", |
| "verbatim": "Furthermore the scope of the ARC’s activities, in conformity with its name is limited to assessments.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-c309b89c48877565", |
| "page": 35, |
| "quote": "Furthermore the scope of the ARC’s activities, in conformity with its name is limited to assessments.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0076" |
| }, |
| { |
| "text": "The formal appeals mechanism has some serious limitations which suggest the need for a substantial redesign to ensure fairness, transparency and effectiveness.", |
| "verbatim": "The formal appeals mechanism has some serious limitations which suggest the need for a substantial redesign to ensure fairness, transparency and effectiveness.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-fcee50767a743162", |
| "page": 35, |
| "quote": "The formal appeals mechanism has some serious limitations which suggest the need for a substantial redesign to ensure fairness, transparency and effectiveness.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0077" |
| }, |
| { |
| "text": "This indicator has three dimensions which assess the: (i) controls in the taxpayer registration system; (ii) effectiveness of penalties for non-compliance with registration and declaration obligations; and (iii) planning and monitoring of tax audit and fraud investigation programs.", |
| "verbatim": "This indicator has three dimensions which assess the: (i) controls in the taxpayer registration system; (ii) effectiveness of penalties for non-compliance with registration and declaration obligations; and (iii) planning and monitoring of tax audit and fraud investigation programs.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-38fa437d458e13e6", |
| "page": 35, |
| "quote": "This indicator has three dimensions which assess the: (i) controls in the taxpayer registration system; (ii) effectiveness of penalties for non-compliance with registration and declaration obligations; and (iii) planning and monitoring of tax audit and fraud investigation programs.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0078" |
| }, |
| { |
| "text": "During the missions various sources from the private sector indicated that this remains the case.", |
| "verbatim": "During the missions various sources from the private sector indicated that this remains the case.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-bdde7606d1d3a0ad", |
| "page": 36, |
| "quote": "During the missions various sources from the private sector indicated that this remains the case.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0079" |
| }, |
| { |
| "text": "However MRA’s Corporate Plan 2008-10 reported that compliance by professionals like architects and doctors was a matter of concern: only 65 percent and 69 percent respectively were filing returns, and only 48 percent and 59 percent were paying tax.", |
| "verbatim": "However MRA’s Corporate Plan 2008-10 reported that compliance by professionals like architects and doctors was a matter of concern: only 65 percent and 69 percent respectively were filing returns, and only 48 percent and 59 percent were paying tax.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-72fae198bad4690b", |
| "page": 36, |
| "quote": "However MRA’s Corporate Plan 2008-10 reported that compliance by professionals like architects and doctors was a matter of concern: only 65 percent and 69 percent respectively were filing returns, and only 48 percent and 59 percent were paying tax.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0080" |
| }, |
| { |
| "text": "The same MRA Corporate Plan announces measures to address the situation, and the Fiscal Investigations Department has been set up inter alia with the objective to focus on professionals, but an evaluation of the effectiveness of those measures is not yet available.", |
| "verbatim": "The same MRA Corporate Plan announces measures to address the situation, and the Fiscal Investigations Department has been set up inter alia with the objective to focus on professionals, but an evaluation of the effectiveness of those measures is not yet available.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-61b622b44a0a2cf6", |
| "page": 36, |
| "quote": "The same MRA Corporate Plan announces measures to address the situation, and the Fiscal Investigations Department has been set up inter alia with the objective to focus on professionals, but an evaluation of the effectiveness of those measures is not yet available.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0081" |
| }, |
| { |
| "text": "This shows the impact of recent increases in the level of tax exempt thresholds and a general rise in all other registrations in line with the general progress in MRA’s operations.", |
| "verbatim": "This shows the impact of recent increases in the level of tax exempt thresholds and a general rise in all other registrations in line with the general progress in MRA’s operations.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-386036ac279c67e2", |
| "page": 36, |
| "quote": "This shows the impact of recent increases in the level of tax exempt thresholds and a general rise in all other registrations in line with the general progress in MRA’s operations.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0082" |
| }, |
| { |
| "text": "Since the inception of MRA in July 2006, audits of the various taxes have been integrated and guided by risk criteria which are regularly evaluated.", |
| "verbatim": "Since the inception of MRA in July 2006, audits of the various taxes have been integrated and guided by risk criteria which are regularly evaluated.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-6418a4a8a6309944", |
| "page": 37, |
| "quote": "Since the inception of MRA in July 2006, audits of the various taxes have been integrated and guided by risk criteria which are regularly evaluated.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0083" |
| }, |
| { |
| "text": "The information in MRA’s Corporate Plan 2008-10 on compliance by selected groups, including professionals suggests that the penalties are not effective to ensure taxpayers compliance.", |
| "verbatim": "The information in MRA’s Corporate Plan 2008-10 on compliance by selected groups, including professionals suggests that the penalties are not effective to ensure taxpayers compliance.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f832e86447ed4f11", |
| "page": 37, |
| "quote": "The information in MRA’s Corporate Plan 2008-10 on compliance by selected groups, including professionals suggests that the penalties are not effective to ensure taxpayers compliance.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0084" |
| }, |
| { |
| "text": "During the period reviewed progress has been made in terms of numbers of investigations completed, and tax yield resulting from investigations.", |
| "verbatim": "During the period reviewed progress has been made in terms of numbers of investigations completed, and tax yield resulting from investigations.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-bcef4f1330e45529", |
| "page": 38, |
| "quote": "During the period reviewed progress has been made in terms of numbers of investigations completed, and tax yield resulting from investigations.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0085" |
| }, |
| { |
| "text": "Effective collection efforts appear to be undermined by problems with writing-off tax liabilities that cannot be collected.", |
| "verbatim": "Effective collection efforts appear to be undermined by problems with writing-off tax liabilities that cannot be collected.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-67a2e18ac3904070", |
| "page": 38, |
| "quote": "Effective collection efforts appear to be undermined by problems with writing-off tax liabilities that cannot be collected.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0086" |
| }, |
| { |
| "text": "There has been recent progress since the MRA Act was amended in 2009 so that the approval of the minister of finance is no longer required.", |
| "verbatim": "There has been recent progress since the MRA Act was amended in 2009 so that the approval of the minister of finance is no longer required.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-cd96d7cc38458735", |
| "page": 38, |
| "quote": "There has been recent progress since the MRA Act was amended in 2009 so that the approval of the minister of finance is no longer required.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0087" |
| }, |
| { |
| "text": "This indicator has three dimensions which assess the: (i) collection ratio for gross tax arrears; (ii) effectiveness of transfer of tax collections to the treasury by the revenue administration; and (iii) frequency of complete accounts reconciliation between tax assessments, collections, arrears records, and receipts by the treasury.", |
| "verbatim": "This indicator has three dimensions which assess the: (i) collection ratio for gross tax arrears; (ii) effectiveness of transfer of tax collections to the treasury by the revenue administration; and (iii) frequency of complete accounts reconciliation between tax assessments, collections, arrears records, and receipts by the treasury.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-a438a65847789efa", |
| "page": 38, |
| "quote": "This indicator has three dimensions which assess the: (i) collection ratio for gross tax arrears; (ii) effectiveness of transfer of tax collections to the treasury by the revenue administration; and (iii) frequency of complete accounts reconciliation between tax assessments, collections, arrears records, and receipts by the treasury.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0088" |
| }, |
| { |
| "text": "Figures for the most recent Financial Year (July 2009– December 2009) are not yet available.", |
| "verbatim": "Figures for the most recent Financial Year (July 2009– December 2009) are not yet available.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-7b00c73f5b23ebb5", |
| "page": 39, |
| "quote": "Figures for the most recent Financial Year (July 2009– December 2009) are not yet available.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0089" |
| }, |
| { |
| "text": "However, the follow-up to the reconciliation reports deserves attention.", |
| "verbatim": "However, the follow-up to the reconciliation reports deserves attention.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5af39d6315a9abf9", |
| "page": 39, |
| "quote": "However, the follow-up to the reconciliation reports deserves attention.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0090" |
| }, |
| { |
| "text": "The MRA Annual Reports do not specify arrears concerning Customs Duties and Excises, and do not report debt write-offs.", |
| "verbatim": "The MRA Annual Reports do not specify arrears concerning Customs Duties and Excises, and do not report debt write-offs.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f0c7b0dae9ce06ee", |
| "page": 39, |
| "quote": "The MRA Annual Reports do not specify arrears concerning Customs Duties and Excises, and do not report debt write-offs.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0091" |
| }, |
| { |
| "text": "Domestic and foreign debt, including guarantees, are effectively recorded, managed and reported by the debt policy and strategy unit in MoFED in conjunction with the Bank of Mauritius (BOM) .", |
| "verbatim": "Domestic and foreign debt, including guarantees, are effectively recorded, managed and reported by the debt policy and strategy unit in MoFED in conjunction with the Bank of Mauritius (BOM) .", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-8a98fec08cf56d6d", |
| "page": 40, |
| "quote": "Domestic and foreign debt, including guarantees, are effectively recorded, managed and reported by the debt policy and strategy unit in MoFED in conjunction with the Bank of Mauritius (BOM) .", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0092" |
| }, |
| { |
| "text": "However, significant in-year budget adjustments take place frequently during the year, approved by the MoFED .", |
| "verbatim": "However, significant in-year budget adjustments take place frequently during the year, approved by the MoFED .", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-75ef20ffb3305631", |
| "page": 40, |
| "quote": "However, significant in-year budget adjustments take place frequently during the year, approved by the MoFED .", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0093" |
| }, |
| { |
| "text": "However, the consolidation excludes cash held by extra-budgetary units.", |
| "verbatim": "However, the consolidation excludes cash held by extra-budgetary units.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-ae4927068ae5c51e", |
| "page": 41, |
| "quote": "However, the consolidation excludes cash held by extra-budgetary units.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0094" |
| }, |
| { |
| "text": "This indicator has three dimensions that assess the: (i) degree of integration and reconciliation between personnel records and payroll data; (ii) timeliness of changes to personnel records and the payroll; (iii) internal controls of changes to personnel records and the payroll; and (iv) existence of payroll audits to identify control weaknesses and/or ghost workers.", |
| "verbatim": "This indicator has three dimensions that assess the: (i) degree of integration and reconciliation between personnel records and payroll data; (ii) timeliness of changes to personnel records and the payroll; (iii) internal controls of changes to personnel records and the payroll; and (iv) existence of payroll audits to identify control weaknesses and/or ghost workers.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-04226765491c831e", |
| "page": 41, |
| "quote": "This indicator has three dimensions that assess the: (i) degree of integration and reconciliation between personnel records and payroll data; (ii) timeliness of changes to personnel records and the payroll; (iii) internal controls of changes to personnel records and the payroll; and (iv) existence of payroll audits to identify control weaknesses and/or ghost workers.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0095" |
| }, |
| { |
| "text": "However, no IT system audit has been conducted on the payroll system during the period of review.", |
| "verbatim": "However, no IT system audit has been conducted on the payroll system during the period of review.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-4e0e6ae2cf8f5dc3", |
| "page": 42, |
| "quote": "However, no IT system audit has been conducted on the payroll system during the period of review.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0096" |
| }, |
| { |
| "text": "Personnel records are maintained manually at each ministry/department and a process to progressively computerize the records has been initiated in 11 pilot sites.", |
| "verbatim": "Personnel records are maintained manually at each ministry/department and a process to progressively computerize the records has been initiated in 11 pilot sites.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-c143177c46ea90ee", |
| "page": 42, |
| "quote": "Personnel records are maintained manually at each ministry/department and a process to progressively computerize the records has been initiated in 11 pilot sites.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0097" |
| }, |
| { |
| "text": "A complaints mechanism operated by an Independent Review Panel (IRP) is now operational but as yet not fully effective.", |
| "verbatim": "A complaints mechanism operated by an Independent Review Panel (IRP) is now operational but as yet not fully effective.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5db0488a136d1952", |
| "page": 43, |
| "quote": "A complaints mechanism operated by an Independent Review Panel (IRP) is now operational but as yet not fully effective.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0098" |
| }, |
| { |
| "text": "However, the fact that complaints rulings are not binding introduces some risk that procuring entities may not enforce the IRP decisions, which puts in question the effectiveness of the complaints mechanism.", |
| "verbatim": "However, the fact that complaints rulings are not binding introduces some risk that procuring entities may not enforce the IRP decisions, which puts in question the effectiveness of the complaints mechanism.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-905de8e936044edd", |
| "page": 43, |
| "quote": "However, the fact that complaints rulings are not binding introduces some risk that procuring entities may not enforce the IRP decisions, which puts in question the effectiveness of the complaints mechanism.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0099" |
| }, |
| { |
| "text": "PPA justifications for noncompetitive procedures include: original equipment manufacturers, unique qualification of consultants, limited number of suppliers, and continuity of supply.", |
| "verbatim": "PPA justifications for noncompetitive procedures include: original equipment manufacturers, unique qualification of consultants, limited number of suppliers, and continuity of supply.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-d8974670877c4643", |
| "page": 43, |
| "quote": "PPA justifications for noncompetitive procedures include: original equipment manufacturers, unique qualification of consultants, limited number of suppliers, and continuity of supply.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0100" |
| }, |
| { |
| "text": "A comprehensive and relevant internal control framework exists designed to ensure that government resources are used economically, efficiently and effectively and assets are safeguarded .", |
| "verbatim": "A comprehensive and relevant internal control framework exists designed to ensure that government resources are used economically, efficiently and effectively and assets are safeguarded .", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5f2f8b9508b5cc13", |
| "page": 44, |
| "quote": "A comprehensive and relevant internal control framework exists designed to ensure that government resources are used economically, efficiently and effectively and assets are safeguarded .", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0101" |
| }, |
| { |
| "text": "An effective and comprehensive expenditure commitment control system (linked to TAS) is in place and effectively limits commitments to approved budget allocations and projected cash availability.", |
| "verbatim": "An effective and comprehensive expenditure commitment control system (linked to TAS) is in place and effectively limits commitments to approved budget allocations and projected cash availability.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5b388a98be9de30e", |
| "page": 44, |
| "quote": "An effective and comprehensive expenditure commitment control system (linked to TAS) is in place and effectively limits commitments to approved budget allocations and projected cash availability.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0102" |
| }, |
| { |
| "text": "Effectiveness of internal controls for non-salary expenditure", |
| "verbatim": "Effectiveness of internal controls for non-salary expenditure", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f0daada95816c6a3", |
| "page": 44, |
| "quote": "Effectiveness of internal controls for non-salary expenditure", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0103" |
| }, |
| { |
| "text": "The FMM is being revised (as it was issued in 1990) to incorporate the internal control changes documented in financial instructions and circulars taking into account the improved financial legislation supporting the fiscal reforms.", |
| "verbatim": "The FMM is being revised (as it was issued in 1990) to incorporate the internal control changes documented in financial instructions and circulars taking into account the improved financial legislation supporting the fiscal reforms.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-2d1136987501494c", |
| "page": 44, |
| "quote": "The FMM is being revised (as it was issued in 1990) to incorporate the internal control changes documented in financial instructions and circulars taking into account the improved financial legislation supporting the fiscal reforms.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0104" |
| }, |
| { |
| "text": "The TAS system provides an in-built control mechanism for commitment registration that does not accept any commitment that would generate a payment above the authorized threshold, unless specific and appropriate authority is granted through a reallocation or supplementary approval.", |
| "verbatim": "The TAS system provides an in-built control mechanism for commitment registration that does not accept any commitment that would generate a payment above the authorized threshold, unless specific and appropriate authority is granted through a reallocation or supplementary approval.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-10fc397eea62a490", |
| "page": 44, |
| "quote": "The TAS system provides an in-built control mechanism for commitment registration that does not accept any commitment that would generate a payment above the authorized threshold, unless specific and appropriate authority is granted through a reallocation or supplementary approval.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0105" |
| }, |
| { |
| "text": "This indicator has three dimension which assess the: (i) effectiveness of expenditure commitment; (ii) comprehensiveness, relevance, and understanding of other internal control rules and procedures controls; and (iii) degree of compliance with rules for processing and recording transactions.", |
| "verbatim": "This indicator has three dimension which assess the: (i) effectiveness of expenditure commitment; (ii) comprehensiveness, relevance, and understanding of other internal control rules and procedures controls; and (iii) degree of compliance with rules for processing and recording transactions.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-b33c8019d779b1a4", |
| "page": 44, |
| "quote": "This indicator has three dimension which assess the: (i) effectiveness of expenditure commitment; (ii) comprehensiveness, relevance, and understanding of other internal control rules and procedures controls; and (iii) degree of compliance with rules for processing and recording transactions.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0106" |
| }, |
| { |
| "text": "Training for the internal controls is however minimal and mostly informal: an aspect that could potentially hinder (although in practice does not appear to have) the ability to understand the procedures, especially by new employees, and impact on compliance with internal controls.", |
| "verbatim": "Training for the internal controls is however minimal and mostly informal: an aspect that could potentially hinder (although in practice does not appear to have) the ability to understand the procedures, especially by new employees, and impact on compliance with internal controls.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-4445564cfb6df45d", |
| "page": 44, |
| "quote": "Training for the internal controls is however minimal and mostly informal: an aspect that could potentially hinder (although in practice does not appear to have) the ability to understand the procedures, especially by new employees, and impact on compliance with internal controls.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0107" |
| }, |
| { |
| "text": "The director of audit also performs compliance testing during the year-end audit and has not, in his audit reports for the past three years, reported any adverse comments regarding the processing and recording of financial transactions.", |
| "verbatim": "The director of audit also performs compliance testing during the year-end audit and has not, in his audit reports for the past three years, reported any adverse comments regarding the processing and recording of financial transactions.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-80a840c4c8fe498e", |
| "page": 45, |
| "quote": "The director of audit also performs compliance testing during the year-end audit and has not, in his audit reports for the past three years, reported any adverse comments regarding the processing and recording of financial transactions.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0108" |
| }, |
| { |
| "text": "The methodology is risk based and addresses systemic issues.", |
| "verbatim": "The methodology is risk based and addresses systemic issues.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-56d691b8f4c10b37", |
| "page": 45, |
| "quote": "The methodology is risk based and addresses systemic issues.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0109" |
| }, |
| { |
| "text": "The unit does not perform internal audits in EBU units, which have their own individual internal auditors.", |
| "verbatim": "The unit does not perform internal audits in EBU units, which have their own individual internal auditors.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f7bdcbe3135455ff", |
| "page": 45, |
| "quote": "The unit does not perform internal audits in EBU units, which have their own individual internal auditors.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0110" |
| }, |
| { |
| "text": "The unit has not yet conducted IT audit and hence IT related internal audits review are conducted on inputs and outputs, but without detailed review of internal computer processes.", |
| "verbatim": "The unit has not yet conducted IT audit and hence IT related internal audits review are conducted on inputs and outputs, but without detailed review of internal computer processes.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-cce27e5b7934301d", |
| "page": 45, |
| "quote": "The unit has not yet conducted IT audit and hence IT related internal audits review are conducted on inputs and outputs, but without detailed review of internal computer processes.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0111" |
| }, |
| { |
| "text": "This indicator has three dimensions that assess the: (i) coverage and quality of internal audit function; (ii) frequency and distribution of reports; and (iii) extent of management response to internal audit findings.", |
| "verbatim": "This indicator has three dimensions that assess the: (i) coverage and quality of internal audit function; (ii) frequency and distribution of reports; and (iii) extent of management response to internal audit findings.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-7cd175de8f499653", |
| "page": 45, |
| "quote": "This indicator has three dimensions that assess the: (i) coverage and quality of internal audit function; (ii) frequency and distribution of reports; and (iii) extent of management response to internal audit findings.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0112" |
| }, |
| { |
| "text": "Similar issues are repeated from one year to the next, this is also noted in director of audit reports; an indication of weakness in implementation of recommendations.", |
| "verbatim": "Similar issues are repeated from one year to the next, this is also noted in director of audit reports; an indication of weakness in implementation of recommendations.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e113c6af9d075023", |
| "page": 46, |
| "quote": "Similar issues are repeated from one year to the next, this is also noted in director of audit reports; an indication of weakness in implementation of recommendations.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0113" |
| }, |
| { |
| "text": "The Office of Public Sector Governance (OPSG), in the Prime Minister’s office, has been strengthened to address this issue, monitor the implementation of the recommendations, and report to the Public Service Commission where there is limited or no implementation.", |
| "verbatim": "The Office of Public Sector Governance (OPSG), in the Prime Minister’s office, has been strengthened to address this issue, monitor the implementation of the recommendations, and report to the Public Service Commission where there is limited or no implementation.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-2bfa1d2e88691861", |
| "page": 46, |
| "quote": "The Office of Public Sector Governance (OPSG), in the Prime Minister’s office, has been strengthened to address this issue, monitor the implementation of the recommendations, and report to the Public Service Commission where there is limited or no implementation.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0114" |
| }, |
| { |
| "text": "The initiative to establish audit committees for central government entities, from 2006, was not successful and none is currently operational, this effectively limits the demand for effective resolution of internal audit queries.", |
| "verbatim": "The initiative to establish audit committees for central government entities, from 2006, was not successful and none is currently operational, this effectively limits the demand for effective resolution of internal audit queries.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e4df8b09ca9c0f3b", |
| "page": 46, |
| "quote": "The initiative to establish audit committees for central government entities, from 2006, was not successful and none is currently operational, this effectively limits the demand for effective resolution of internal audit queries.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0115" |
| }, |
| { |
| "text": "The submission of the audit findings and the audit report adheres to a fixed schedule.", |
| "verbatim": "The submission of the audit findings and the audit report adheres to a fixed schedule.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-82dab22bb97f7aee", |
| "page": 46, |
| "quote": "The submission of the audit findings and the audit report adheres to a fixed schedule.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0116" |
| }, |
| { |
| "text": "The budgets for frontline service delivery units, such as primary schools and primary health clinics, are however organized and administered by zone (given the small size of frontline service delivery units in Mauritius); these are responsible for a cluster of service delivery units.", |
| "verbatim": "The budgets for frontline service delivery units, such as primary schools and primary health clinics, are however organized and administered by zone (given the small size of frontline service delivery units in Mauritius); these are responsible for a cluster of service delivery units.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-dcd31b6be269adab", |
| "page": 47, |
| "quote": "The budgets for frontline service delivery units, such as primary schools and primary health clinics, are however organized and administered by zone (given the small size of frontline service delivery units in Mauritius); these are responsible for a cluster of service delivery units.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0117" |
| }, |
| { |
| "text": "Transactions, mainly unknown deposits, remain in the bank reconciliations for a maximum of three months; a period when investigation are undertaken to identify the nature of the deposit.", |
| "verbatim": "Transactions, mainly unknown deposits, remain in the bank reconciliations for a maximum of three months; a period when investigation are undertaken to identify the nature of the deposit.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-fa9a3df85b1a3679", |
| "page": 47, |
| "quote": "Transactions, mainly unknown deposits, remain in the bank reconciliations for a maximum of three months; a period when investigation are undertaken to identify the nature of the deposit.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0118" |
| }, |
| { |
| "text": "Due to limited resources and low risks the remaining units are audited on a five-year rotational basis.", |
| "verbatim": "Due to limited resources and low risks the remaining units are audited on a five-year rotational basis.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-36dc6c24c5814a96", |
| "page": 50, |
| "quote": "Due to limited resources and low risks the remaining units are audited on a five-year rotational basis.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0119" |
| }, |
| { |
| "text": "The director of audit has adopted a risk-based methodology and audit manual as of July 1, 2009, consistent with the directives of the INTOSAI.", |
| "verbatim": "The director of audit has adopted a risk-based methodology and audit manual as of July 1, 2009, consistent with the directives of the INTOSAI.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e3bbf48e45b4c30e", |
| "page": 50, |
| "quote": "The director of audit has adopted a risk-based methodology and audit manual as of July 1, 2009, consistent with the directives of the INTOSAI.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0120" |
| }, |
| { |
| "text": "Given the limited nature of legislative review, which, by not addressing the key fiscal and economic policies cannot be considered", |
| "verbatim": "Given the limited nature of legislative review, which, by not addressing the key fiscal and economic policies cannot be considered", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-50e50a449ddc10ec", |
| "page": 51, |
| "quote": "Given the limited nature of legislative review, which, by not addressing the key fiscal and economic policies cannot be considered", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0121" |
| }, |
| { |
| "text": "The legislatures review process relies on a full sitting of the parliament, members however sit only on a part-time basis.", |
| "verbatim": "The legislatures review process relies on a full sitting of the parliament, members however sit only on a part-time basis.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-b181ce649a0128ab", |
| "page": 51, |
| "quote": "The legislatures review process relies on a full sitting of the parliament, members however sit only on a part-time basis.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0122" |
| }, |
| { |
| "text": "The report notes that out of the 110 plus EBUs some 14 sets of financial statements (a few for multiple years) related to EBUs were outstanding, and 20 EBU financial statements primarily relating to 2008-09 remained under examination.", |
| "verbatim": "The report notes that out of the 110 plus EBUs some 14 sets of financial statements (a few for multiple years) related to EBUs were outstanding, and 20 EBU financial statements primarily relating to 2008-09 remained under examination.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-a59685c6ca9e3152", |
| "page": 51, |
| "quote": "The report notes that out of the 110 plus EBUs some 14 sets of financial statements (a few for multiple years) related to EBUs were outstanding, and 20 EBU financial statements primarily relating to 2008-09 remained under examination.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0123" |
| }, |
| { |
| "text": "The scope of the legislature’s review covers medium-term expenditure projections, and some limited review of medium-term priorities, although this occurs at the conclusion of the budget process.", |
| "verbatim": "The scope of the legislature’s review covers medium-term expenditure projections, and some limited review of medium-term priorities, although this occurs at the conclusion of the budget process.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-0b7cc27fb2ee8e9f", |
| "page": 51, |
| "quote": "The scope of the legislature’s review covers medium-term expenditure projections, and some limited review of medium-term priorities, although this occurs at the conclusion of the budget process.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0124" |
| }, |
| { |
| "text": "There are no specialized subcommittees, and support staff is limited to a small office of two clerks.", |
| "verbatim": "There are no specialized subcommittees, and support staff is limited to a small office of two clerks.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-e77e7cf9b0501cd4", |
| "page": 51, |
| "quote": "There are no specialized subcommittees, and support staff is limited to a small office of two clerks.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0125" |
| }, |
| { |
| "text": "However although minutes of the meetings of these hearings", |
| "verbatim": "However although minutes of the meetings of these hearings", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f5cce06a4e5b6e4d", |
| "page": 52, |
| "quote": "However although minutes of the meetings of these hearings", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0126" |
| }, |
| { |
| "text": "There are no reports that outline, in a timely manner, the results of examination of the reports of the director of audit by the PAC during the period of the assessment and of the key findings of the legislature .", |
| "verbatim": "There are no reports that outline, in a timely manner, the results of examination of the reports of the director of audit by the PAC during the period of the assessment and of the key findings of the legislature .", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-a6ddda185604223d", |
| "page": 52, |
| "quote": "There are no reports that outline, in a timely manner, the results of examination of the reports of the director of audit by the PAC during the period of the assessment and of the key findings of the legislature .", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0127" |
| }, |
| { |
| "text": "These rules are usually respected, however over recent years there has been a large expansion in the number of authorizations for unappropriate expenditure at the bureaucratic level, in advance of the supplementary appropriations.", |
| "verbatim": "These rules are usually respected, however over recent years there has been a large expansion in the number of authorizations for unappropriate expenditure at the bureaucratic level, in advance of the supplementary appropriations.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-63ab150b6aac09f0", |
| "page": 52, |
| "quote": "These rules are usually respected, however over recent years there has been a large expansion in the number of authorizations for unappropriate expenditure at the bureaucratic level, in advance of the supplementary appropriations.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0128" |
| }, |
| { |
| "text": "This indicator has three dimensions that assess the: (i) timeliness of examination of audit reports by the legislature; (ii) extent of hearing on key findings undertaken by the legislature; and (iii) issuance recommended actions by the legislature and implementation by the executive.", |
| "verbatim": "This indicator has three dimensions that assess the: (i) timeliness of examination of audit reports by the legislature; (ii) extent of hearing on key findings undertaken by the legislature; and (iii) issuance recommended actions by the legislature and implementation by the executive.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f52d6d317bbe3e65", |
| "page": 52, |
| "quote": "This indicator has three dimensions that assess the: (i) timeliness of examination of audit reports by the legislature; (ii) extent of hearing on key findings undertaken by the legislature; and (iii) issuance recommended actions by the legislature and implementation by the executive.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0129" |
| }, |
| { |
| "text": "This raises concern over the effectiveness of current levels of scrutiny.", |
| "verbatim": "This raises concern over the effectiveness of current levels of scrutiny.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-f11a1f55b21e57e4", |
| "page": 52, |
| "quote": "This raises concern over the effectiveness of current levels of scrutiny.", |
| "source": "document" |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0130" |
| }, |
| { |
| "text": "However this does not imply a lack of predictability in donor disbursements but rather issues related to conditionality, and active management by the government of donor disbursements in accordance with cash flow requirements.", |
| "verbatim": "However this does not imply a lack of predictability in donor disbursements but rather issues related to conditionality, and active management by the government of donor disbursements in accordance with cash flow requirements.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-3480702d2a148437", |
| "page": 53, |
| "quote": "However this does not imply a lack of predictability in donor disbursements but rather issues related to conditionality, and active management by the government of donor disbursements in accordance with cash flow requirements.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0131" |
| }, |
| { |
| "text": "It is understood that, following the recent election, the new parliament addressed the issues relating to frequency of hearings and recording of proceedings and the PAC is now meeting on a regular basis, however the resources needed to support the process remain limited.", |
| "verbatim": "It is understood that, following the recent election, the new parliament addressed the issues relating to frequency of hearings and recording of proceedings and the PAC is now meeting on a regular basis, however the resources needed to support the process remain limited.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-46758b7ba37ddc29", |
| "page": 53, |
| "quote": "It is understood that, following the recent election, the new parliament addressed the issues relating to frequency of hearings and recording of proceedings and the PAC is now meeting on a regular basis, however the resources needed to support the process remain limited.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
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| "observation_id": "cr-2011-259-obs-0132" |
| }, |
| { |
| "text": "The absence of any recommendations by the PAC during the period of the assessment undermines a key component in the PFM accountability cycle and severely limits the effective oversight of the executive arm by the legislature.", |
| "verbatim": "The absence of any recommendations by the PAC during the period of the assessment undermines a key component in the PFM accountability cycle and severely limits the effective oversight of the executive arm by the legislature.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-a53a15e0b1077bcf", |
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| "quote": "The absence of any recommendations by the PAC during the period of the assessment undermines a key component in the PFM accountability cycle and severely limits the effective oversight of the executive arm by the legislature.", |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
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| "observation_id": "cr-2011-259-obs-0133" |
| }, |
| { |
| "text": "The reasons behind the breakdown of this process appear to stem from: (i) failure to recognize and prioritize the importance of this process; (ii) the limited time available to members of the parliament; and (iii) the limited allocation of resources for managing the process.", |
| "verbatim": "The reasons behind the breakdown of this process appear to stem from: (i) failure to recognize and prioritize the importance of this process; (ii) the limited time available to members of the parliament; and (iii) the limited allocation of resources for managing the process.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-19649ac49783089e", |
| "page": 53, |
| "quote": "The reasons behind the breakdown of this process appear to stem from: (i) failure to recognize and prioritize the importance of this process; (ii) the limited time available to members of the parliament; and (iii) the limited allocation of resources for managing the process.", |
| "source": "document" |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
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| "observation_id": "cr-2011-259-obs-0134" |
| }, |
| { |
| "text": "Unless any new PAC revisits the audit reports this practice effectively limits the continuity, scope and timeliness of the PAC review process.", |
| "verbatim": "Unless any new PAC revisits the audit reports this practice effectively limits the continuity, scope and timeliness of the PAC review process.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-2d72067224c59489", |
| "page": 53, |
| "quote": "Unless any new PAC revisits the audit reports this practice effectively limits the continuity, scope and timeliness of the PAC review process.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0135" |
| }, |
| { |
| "text": "However, this was due to lack of demand on the Government of Mauritius’ part, rather than any unwillingness to lend on the part of donors.", |
| "verbatim": "However, this was due to lack of demand on the Government of Mauritius’ part, rather than any unwillingness to lend on the part of donors.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-d66327dbe629bf3d", |
| "page": 54, |
| "quote": "However, this was due to lack of demand on the Government of Mauritius’ part, rather than any unwillingness to lend on the part of donors.", |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0136" |
| }, |
| { |
| "text": "However, when the financial crisis emerged, after the 2008-09 budget was approved, Mauritius sought, and was provided with an expansion of the World Bank’s budget support loan from USD30 million to USD100 million, resulting in a large increase in borrowing relative to budget.", |
| "verbatim": "However, when the financial crisis emerged, after the 2008-09 budget was approved, Mauritius sought, and was provided with an expansion of the World Bank’s budget support loan from USD30 million to USD100 million, resulting in a large increase in borrowing relative to budget.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-5bdd1092f799749e", |
| "page": 54, |
| "quote": "However, when the financial crisis emerged, after the 2008-09 budget was approved, Mauritius sought, and was provided with an expansion of the World Bank’s budget support loan from USD30 million to USD100 million, resulting in a large increase in borrowing relative to budget.", |
| "source": "document" |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0137" |
| }, |
| { |
| "text": "Given the large variations in disbursement timing, a D has been scored, but for the reasons outlined above, this does not imply a substantive problem with the timing of donor disbursements.", |
| "verbatim": "Given the large variations in disbursement timing, a D has been scored, but for the reasons outlined above, this does not imply a substantive problem with the timing of donor disbursements.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-96f08887e5582fcd", |
| "page": 55, |
| "quote": "Given the large variations in disbursement timing, a D has been scored, but for the reasons outlined above, this does not imply a substantive problem with the timing of donor disbursements.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0138" |
| }, |
| { |
| "text": "Project disbursements amounted to are very limited in Mauritius as most of the aid takes the form of budget support.", |
| "verbatim": "Project disbursements amounted to are very limited in Mauritius as most of the aid takes the form of budget support.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-40bd2ae5e8c79e01", |
| "page": 55, |
| "quote": "Project disbursements amounted to are very limited in Mauritius as most of the aid takes the form of budget support.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0139" |
| }, |
| { |
| "text": "The last three years has seen substantial progress being made in establishing the foundation of a more performance oriented program-based budgeting within a strengthened macro-fiscal framework.", |
| "verbatim": "The last three years has seen substantial progress being made in establishing the foundation of a more performance oriented program-based budgeting within a strengthened macro-fiscal framework.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-837c0b9945f2b3c4", |
| "page": 56, |
| "quote": "The last three years has seen substantial progress being made in establishing the foundation of a more performance oriented program-based budgeting within a strengthened macro-fiscal framework.", |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0140" |
| }, |
| { |
| "text": "There has been some concern that, although the support of core policy makers for reform has been relatively strong, the socio-economic context does fully support reform and some aspects of the complementary organizational reform are not making sufficient progress.", |
| "verbatim": "There has been some concern that, although the support of core policy makers for reform has been relatively strong, the socio-economic context does fully support reform and some aspects of the complementary organizational reform are not making sufficient progress.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-cb03bbbd9747cc23", |
| "page": 56, |
| "quote": "There has been some concern that, although the support of core policy makers for reform has been relatively strong, the socio-economic context does fully support reform and some aspects of the complementary organizational reform are not making sufficient progress.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0141" |
| }, |
| { |
| "text": "This reform focus is in line with the results of the 2007 PEFA assessment which identified budget formulation as one of the key weaknesses in the PFM framework.", |
| "verbatim": "This reform focus is in line with the results of the 2007 PEFA assessment which identified budget formulation as one of the key weaknesses in the PFM framework.", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-539786c8c4c00a92", |
| "page": 56, |
| "quote": "This reform focus is in line with the results of the 2007 PEFA assessment which identified budget formulation as one of the key weaknesses in the PFM framework.", |
| "source": "document" |
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| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0142" |
| }, |
| { |
| "text": "Remaining Balance in Funds 3,120 5,170 1,302 9,592", |
| "verbatim": "Remaining Balance in Funds 3,120 5,170 1,302 9,592", |
| "topic": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "severity": null, |
| "evidence": [ |
| { |
| "evidence_id": "ev-8e951360b5c48095", |
| "page": 62, |
| "quote": "Remaining Balance in Funds 3,120 5,170 1,302 9,592", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.62, |
| "extraction_method": "diagnostic_signal_sentence", |
| "review_status": "unreviewed", |
| "observation_id": "cr-2011-259-obs-0143" |
| } |
| ], |
| "recommendations": [ |
| { |
| "text": "an accumulation of financial assets in special funds (which are EBUs) and should, from a central government perspective and in accordance with the GFSM 2001 standards, be treated as belowthe-line financing items.", |
| "verbatim": "an accumulation of financial assets in special funds (which are EBUs) and should, from a central government perspective and in accordance with the GFSM 2001 standards, be treated as belowthe-line financing items.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-4780af279f27866c", |
| "page": 19, |
| "quote": "an accumulation of financial assets in special funds (which are EBUs) and should, from a central government perspective and in accordance with the GFSM 2001 standards, be treated as belowthe-line financing items.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.65, |
| "extraction_method": "explicit_recommendation_modal", |
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| "recommendation_type": "normative_modal_candidate", |
| "explicitness": "implicit_candidate", |
| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0001" |
| }, |
| { |
| "text": "However, it should be noted that persistent underestimation of revenue receipts can also lead to problems associated with loss of budget credibility and additional spending outside of the annual budget process.", |
| "verbatim": "However, it should be noted that persistent underestimation of revenue receipts can also lead to problems associated with loss of budget credibility and additional spending outside of the annual budget process.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-19201cc083f5dd9a", |
| "page": 24, |
| "quote": "However, it should be noted that persistent underestimation of revenue receipts can also lead to problems associated with loss of budget credibility and additional spending outside of the annual budget process.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.65, |
| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0002" |
| }, |
| { |
| "text": "A number of major departments noted that they struggle to meet the deadline, and the quality of some of the submissions related to capital projects is inadequate as a result of the need to meet budget deadlines.", |
| "verbatim": "A number of major departments noted that they struggle to meet the deadline, and the quality of some of the submissions related to capital projects is inadequate as a result of the need to meet budget deadlines.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-70cd7a6e13b79937", |
| "page": 33, |
| "quote": "A number of major departments noted that they struggle to meet the deadline, and the quality of some of the submissions related to capital projects is inadequate as a result of the need to meet budget deadlines.", |
| "source": "document" |
| } |
| ], |
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| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0003" |
| }, |
| { |
| "text": "In terms of numbers of cases and amounts disputed, this stage of litigation was fairly stable between 2006-07 and 2008-09, but the quality of reporting on the case statistics in MRAs annual reports needs to be improved.", |
| "verbatim": "In terms of numbers of cases and amounts disputed, this stage of litigation was fairly stable between 2006-07 and 2008-09, but the quality of reporting on the case statistics in MRAs annual reports needs to be improved.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-7e6753a91fc64294", |
| "page": 35, |
| "quote": "In terms of numbers of cases and amounts disputed, this stage of litigation was fairly stable between 2006-07 and 2008-09, but the quality of reporting on the case statistics in MRAs annual reports needs to be improved.", |
| "source": "document" |
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| ], |
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| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0004" |
| }, |
| { |
| "text": "The provisions governing the ARC have been included in the MRA Act, although the ARC is and should be independent from MRA; potential investors might be misguided in this respect, by the fact that the provisions concerning the ARC were included in the Revenue Authority Act.", |
| "verbatim": "The provisions governing the ARC have been included in the MRA Act, although the ARC is and should be independent from MRA; potential investors might be misguided in this respect, by the fact that the provisions concerning the ARC were included in the Revenue Authority Act.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-11f98fd52db7fe11", |
| "page": 35, |
| "quote": "The provisions governing the ARC have been included in the MRA Act, although the ARC is and should be independent from MRA; potential investors might be misguided in this respect, by the fact that the provisions concerning the ARC were included in the Revenue Authority Act.", |
| "source": "document" |
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| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0005" |
| }, |
| { |
| "text": "Some mechanism should be in place to ensure regular adjustments are made.", |
| "verbatim": "Some mechanism should be in place to ensure regular adjustments are made.", |
| "actor": null, |
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| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-1a84413eb6a0ef83", |
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| "quote": "Some mechanism should be in place to ensure regular adjustments are made.", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0006" |
| }, |
| { |
| "text": "Such fixed rate penalties should either be regularly subjected to review, or have an automatic adjustor built into legislation.", |
| "verbatim": "Such fixed rate penalties should either be regularly subjected to review, or have an automatic adjustor built into legislation.", |
| "actor": null, |
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| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-f17f0bb6bb1c7bb6", |
| "page": 37, |
| "quote": "Such fixed rate penalties should either be regularly subjected to review, or have an automatic adjustor built into legislation.", |
| "source": "document" |
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| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0007" |
| }, |
| { |
| "text": "Thirdly, the phrase “on conviction,” instead of “on administrative conviction,” suggests that MRA is always in need of the intervention of a penal court, not only for crimes but even for routine offences perpetrated without reasonable cause or due to gross neglect, for which, by international standards, the tax administration, should be the competent institution.", |
| "verbatim": "Thirdly, the phrase “on conviction,” instead of “on administrative conviction,” suggests that MRA is always in need of the intervention of a penal court, not only for crimes but even for routine offences perpetrated without reasonable cause or due to gross neglect, for which, by international standards, the tax administration, should be the competent institution.", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-c3c161c6c51908ee", |
| "page": 37, |
| "quote": "Thirdly, the phrase “on conviction,” instead of “on administrative conviction,” suggests that MRA is always in need of the intervention of a penal court, not only for crimes but even for routine offences perpetrated without reasonable cause or due to gross neglect, for which, by international standards, the tax administration, should be the competent institution.", |
| "source": "document" |
| } |
| ], |
| "confidence": 0.65, |
| "extraction_method": "explicit_recommendation_modal", |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0008" |
| }, |
| { |
| "text": "This has led to a reduced need to impose amended assessments, and enabled the audit staff to increase productivity in terms of the number of desk", |
| "verbatim": "This has led to a reduced need to impose amended assessments, and enabled the audit staff to increase productivity in terms of the number of desk", |
| "actor": null, |
| "priority": null, |
| "timeframe": null, |
| "report_paragraph": null, |
| "section": "Prepared by staff from the Government of Mauritius, the IMF, EU, and the World Bank August 2011", |
| "evidence": [ |
| { |
| "evidence_id": "ev-5eab712235f5860b", |
| "page": 37, |
| "quote": "This has led to a reduced need to impose amended assessments, and enabled the audit staff to increase productivity in terms of the number of desk", |
| "source": "document" |
| } |
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| "confidence_tier": "medium", |
| "in_conservative_set": false, |
| "recommendation_id": "cr-2011-259-rec-0009" |
| }, |
| { |
| "text": "It is however noted that there has recently been an increase in the use of less competitive methods above the national threshold for small contracts, so the government needs to ensure that this indicator continues to be subject to rigorous oversight.", |
| "verbatim": "It is however noted that there has recently been an increase in the use of less competitive methods above the national threshold for small contracts, so the government needs to ensure that this indicator continues to be subject to rigorous oversight.", |
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| "Automated deterministic baseline; not a human-annotated gold record.", |
| "The recommendations array is recall-oriented and includes classified candidates; use in_conservative_set=true for the higher-precision subset.", |
| "Contextual links are proximity/lexical associations unless link_basis is explicit_table_row.", |
| "Priority, timeframe, and actor are null when not explicit in a recommendation table or sentence." |
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| } |
| } |
|
|
