Transparency and quality of the annual financial report

The annual financial report is published within six months of the end of the financial year

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

Quality of annual financial reporting on the use of public finances

Review of the annual financial report and the annual report of the SAI to ensure that it is audited by the SAI. The SAI report is used to verify whether the government is providing sufficient information on budget spending and if reporting on budget execution is accurate.

The annual supreme audit institution report is presented to the parliament with the annual financial statement

Review of the records of a parliamentary debate obtained from the website of the parliament or through interviews with relevant officials, to determine whether the report of the SAI is discussed by the parliament (in committee or plenary session) before the end of the year.

The annual supreme audit institution report is discussed in at least one parliamentary committee

Review of the records of a parliamentary debate obtained from the website of the parliament or through interviews with relevant officials, to determine whether the report of the SAI is discussed by the parliament (in committee or plenary session) before the end of the year.

The annual supreme audit institution report is presented at the plenary of the parliament

Review of the records of a parliamentary debate obtained from the website of the parliament or through interviews with relevant officials, to determine whether the report of the SAI is discussed by the parliament (in committee or plenary session) before the end of the year.

The annual supreme audit institution report is presented to the parliament before it votes on the forthcoming annual budget bill or before the end of the calendar year (whichever comes earlier)

Review of the records of a parliamentary debate obtained from the website of the parliament or through interviews with relevant officials, to determine whether the report of the SAI is discussed by the parliament (in committee or plenary session) before the end of the year.

The annual supreme audit institution report is published within one year after the end of the budget year audited

Review of the website of the parliament and/or the SAI report to identify the date that the annual report is submitted to the national parliament after being audited by the SAI.