Review of the annual financial statement of the government. Review of the relevant SAI reports to further verify the information. The level of arrears is expressed as the total stock of expenditure arrears at the end of the year prior to the latest full calendar year as a share of the total budget for that year. The indicator is calculated based on the data provided by the government administration, with review of the relevant SAI and other analytical reports to further verify the information. A maximum of 3 points is available. The basis is that 1 or 2 points are awarded depending on the percentage of expenditure arrears. In addition, 1 point is dependent on whether data for general government arrears (i.e. disaggregated between local government, social security funds and central government) is published at least annually. However, if the data is not considered reliable by the SAI or relevant international reports, 1 point is deducted.