Annual reports of state-owned enterprises, extra-budgetary funds and local government

SOEs submit annual audited statements to the MoF or sponsoring ministry within six months of the year’s end

Review of the annual statements, as well as interviews with officials in the MoF or the responsible ministry to assess the quality of annual reports of SOEs, extrabudgetary funds and local government.

A consolidated report on the financial performance of the SOE sector is published by the central government annually

Review of the annual statements, as well as interviews with officials in the MoF or the responsible ministry to assess the quality of annual reports of SOEs, extrabudgetary funds and local government.

Detailed financial reports of all extra budgetary units are submitted to the MoF within three months of the year’s end

Review of the annual statements, as well as interviews with officials in the MoF or the responsible ministry to assess the quality of annual reports of SOEs, extrabudgetary funds and local government.

Audited annual financial statements for all local government entities are published within nine months of the year’s end

Review of the annual statements, as well as interviews with officials in the MoF or the responsible ministry to assess the quality of annual reports of SOEs, extrabudgetary funds and local government.

A consolidated report on the financial position of all local government entities is published at least annually

Review of the annual statements, as well as interviews with officials in the MoF or the responsible ministry to assess the quality of annual reports of SOEs, extrabudgetary funds and local government.