Expert review of the PAR planning documents, annual budget and IPA programming documents (including Sector Budget Support) to determine if the funding identified in the PAR planning documents was met. The analysis focuses on identifying inconsistencies between PAR planning documents and the amounts planned provided for in the documents presenting legal commitments, such as the annual budget bill or the approved programming documents for IPA. Inconsistencies are considered material if: • The PAR planning documents include expenditure plans that are 20% or more above the actual cost included in the corresponding plans in the respective budget allocations. The review is conducted by analysing five activities (or, alternatively, sub objectives) with the highest expenditure estimates and with a deadline for completion during the current or previous calendar year; • The PAR planning documents include expenditure plans for ongoing or tendered donor funded projects whose organisations’ plans do not include any reference to these activities. The review is done by analysing the three donor funded activities in the PAR planning documents with the highest expenditure estimates. If the PAR planning documents do not include costing information (estimates of financial needs), the value of the sub-indicator is set automatically at 0. However, points may be awarded even when the costs for the PAR activities with highest expenditure estimates are not laid out in the annual budget, if the institutional budgets comprehensively, and in a way that can be tracked, also cover the PAR-related activities.