Clear accounting standards and consistency with international standards

The accounting standards are defined and apply to all general government institutions

Review of legislation (organic budget law, law on accounting, depending on country).

The accounting standards are consistent with international standards, or if not, variations are disclosed, and differences explained

Check what is prescribed in the legislation and national standards.

The accounting standards are applied in the preparation of the government’s annual financial report

Review of annual report of government (not annual reports of institutions or ministries) and the annual report of the SAI. Standards used in preparing the report are disclosed in the report.

The accounting standards enable the provision of ESA 2010 compliant data

Review of annual reports to ascertain that national standards for accounting are defined and consistent with international standards and thus enable the provision of ESA 2010 compliant data.