Information Flows

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Information Flows

10. Several types of information flows occur between the various areas of the information architecture. The major information flows illustrated in Figure 1 are discussed below:

(i) Fiscal Policy and Planning Flows

 Three types of information flows are involved in this category. First, during the policy and plan formulation stage, information flows occur from several areas of the information architecture to the Fiscal Policy and Plans area based on which the government's fiscal policy and budget plans are formulated. Once the policy and plans have been consolidated, the second set of information flows from the Fiscal Policy and Plans to the other areas of the information architecture provide the governance and guidance for the execution of the public sector work program and other business processes associated with PEM. Finally, as the fiscal year progresses, information feedback from the other areas of the architecture to the Fiscal Policy and Plans area, in the form of fiscal reports and expenditure reviews, forms the basis for adjusting the plans and policies in the light of actual progress.

(ii) Accounting Information Flows

During the course of the fiscal year a large number of commitment, payment, and receipt transactions take place that need to be recorded in the government's books of accounts. Examples are: commitments, payments and receipts relating to the programs and projects associated with the public sector work program; government receipts from  tax and non-tax revenues; loan inflows and repayment related to domestic and external borrowings; and payments and receipts from civil servants and retirees.

(iii) Cash Management Flows

These represent the information flows on cash balances from the accounting area and the cash flow forecasts that form the basis of determining the liquidity position of the government. Information on the cash position feeds back to Budget and Cash Management area and determines the allocation of money (warrants) to the public sector program and projects.

(iv) Public Sector Work Program Flows

These represent the information flows from the PSWP area to the HR and the foreign aid areas and represent information on:

(a) the HR transactions relating to the changes in the authorized complement (e.g. creation of new posts) or civil servants on roll (transfers of civil servants), in response to work program priorities or as part of the normal career progression of civil servants; and

(b) project-specific foreign aid disbursements.

(v) Audit Flows

These represent the flows to the audit information area that form the basis of the audit observations pertaining to the different areas of the information architecture, and the corresponding feedback from the audit area to these areas.

(vi) External Information Flows

These represent the information flows to and from the component boxes of the architecture to the external environment. Thus, for example, external data from economic databases (e.g., prices) forms an important input to the macro-economic management processes; information on government policies such as rates of customs duties and income taxes need to be disseminated to the external environment, etc.

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