Management of expenditure arrears

Availability of data on the stock of expenditure arrears

Review of the annual financial statement/report of the government and in-year budget execution reports. Analysis of SAI reports to seek additional confirmation of whether the data provided by the MoF is reliable.

Expenditure arrears (%)

The level of arrears is expressed as the total stock of expenditure arrears at the end of the year prior to the latest full calendar year as a percentage of the total expenditure outturns for that year. points are allocated based on the level of expenditure arrears (x): • x > 2% = 0 points. • 2% ≥ x > 0.5% = linear function. • x ≤ 0.5% = 5 points.