Content of the annual financial report of the government

The annual financial reporting is comprehensive at the central government level

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website. The report at a minimum contains total revenue, expenditure and borrowing for central government and revenue and expenditure for each individual central government body. It also contains details of capital and current expenditure, and pay and non-pay expenditure.

The format of the annual financial reporting mirrors the presentation format of the budget

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website.

The annual financial reporting notes and explains variations from the original budget allocation

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website.

The annual financial reporting contains an analysis of state assets and liabilities, including state guarantees and other contingent liabilities

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website. The analysis of assets and liabilities includes information on transfers and disposal.

The annual financial reporting contains non-financial performance information linked with budget appropriations, comparing performance targets with results

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website.

The annual financial report, or a separate report, provides information on the environmental impacts of policies, procurements and operations

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website.

The annual financial report, or a separate report, provides information on the social and economic impacts of policies, procurements and operations

Review of the annual financial reporting (financial statements and/or budget execution report) published on the MoF or government website.