Hardcoded Configuration vs. Discretionary Settings
 
To enforce financial laws, a PFMIS relies on hardcoded configuration settings rather than human discretion. If the national PFM Act dictates that a ministry cannot reallocate more than 10% of its budget via a virement without parliamentary approval, this rule is hardcoded into the system logic. The system will automatically block any transaction that violates this rule.
Automated Workflow Routing
Transactions move through the system via automated workflows based on pre-configured hierarchy tables. When an officer initiates a purchase requisition, the system automatically routes it to the designated supervisor for verification, and then to the accounting officer for final approval.
[ Requisitioner / Creator ] ---> Initiates request; system checks CoA and budget availability
                                               |
                                               v
[ Verifier / Examiner ]     ---> Logs in to verify supporting digital invoices and documents
                                               |
                                               v
[ Approver / Authorizer ]   ---> Digitally signs the transaction; triggers an electronic wire transfer

Enforcing Segregation of Duties (SoD)
 
The system enforces strict Segregation of Duties by mapping unique user roles to specific login credentials. A user profile configured to enter supplier data into the system is blocked from approving payments to that supplier. This prevents collusion, internal fraud, and administrative corruption.
 
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