In-year reporting of government revenue, expenditure and borrowing

In-year reports of central government revenue, expenditure and borrowing are published quarterly

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

In-year reports of central government revenue, expenditure and borrowing are published monthly

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

The reports are published within four weeks of the month/quarter end

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

The reports show the total of all the transactions of all central government bodies

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable. The transactions of all central government bodies are compiled from standard format reports completed by each of the central government bodies for the period.

The reports show data for each ministry and first level budget users

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

The reports note and explain variations from an original spending and revenue profile published at the start of the year

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

Reports include future spending commitments

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

A comprehensive, government wide analysis of budget implementation is prepared at least every six months, and a report is published

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable. The six-monthly budget implementation analysis provides information for each ministry and large budget users.

Quarterly reports of local government financial data are published, which include information on capital and payroll spending, lending, borrowing, and the stock of arrears

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.

The quarterly reports of local government financial data are published before the end of the following quarter

Review of the MoF or government website and in-year reports. Assessors review legislation and conduct interviews with officials from the central budget authority. Both quarterly and monthly reports are assessed, if applicable.