Interviews are conducted and independent reports (such as other diagnostics and the SAI reports) are analysed to assess the frequency of government revenue transfer to the TSA and to identify cases where transfers are not made systematically on a daily basis. Use of a TSA, or accounts that are centralised at a single bank, usually the Central Bank, facilitates the consolidation of bank accounts. In case there is no TSA, regular consolidation of multiple bank accounts not held centrally will generally require making timely electronic clearing and payment arrangements with the government’s bankers.