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MoF has established a Segregation of Duties (SoD) System to promote integrity, accuracy, transparency, accountability and internal control. This is in line with the MoF vision to manage and develop the federal government’s financial resources efficiently and innovatively through effective fiscal policies, distinguished capabilities and local and international relations to achieve the development, sustainability and integrity of the fiscal system in accordance with best practices.
SoD creates accountability amongst employees for their own specific areas of responsibility, control or process.
Properly implemented SoD controls lead to effective operations and reduce the need for additional audit procedures.
SoD controls assist in mitigating the risk of:
MoF has issued a SoD Manual that lays down the principles governing the SoD system (ensuring that the same employee is not granted conflicting duties), in which responsibilities are distributed to more than one employee to ensure that no individual or group of employees is in a position to commit or hide errors or circumvent their normal duties while processing transactions across their various stages. The manual is mandatory for all government entities using the Federal Financial Management Information System (FMIS) for their financial, procurement and payroll transactions. A detailed SoD rule book established by MoF further covers more than 200 rules and clearly identifies all possible areas of SoD conflict. These are rated (low/medium/high) according to their potential risk impact and existing conflicts in the system will be removed.
To view the Manual, click here.
Ensuring that the rules are applied to the FMIS so that the relevant employees can request and obtain approval through the system in a way that promotes effective governance and transparency. Users of the system participate in basic training and awareness sessions to learn about the principles and rules of the SoD system and ensure their successful adoption and implementation. SoD applications are submitted online via the FMIS through the employee’s self-service account according to the following steps:
Ongoing system development, coupled with continuous employee skill enhancement, is essential for the successful adoption and effective implementation of the integrated system. This is supported through coordinated workshops, training programs, and awareness sessions designed to familiarise employees with the fundamental principles and rules governing segregation of duties.
An SoD Manual Controller reports any violations or discrepancies to MoF management. Key Performance Indicators (KPIs) are monitored for SoD risk, ensuring that appropriate system access is assigned, and corrective actions can be taken, when necessary, which will help to fulfil the MoF’s role in promoting general fiscal sustainability.
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