Quality of the annual financial report of the government
Expert review of the annual financial report published on the MoF or government website to ensure that the report contains total revenue, expenditure and borrowing for central government and revenue and expenditure for each individual central government body. It should also contain, at a minimum, details of capital and current expenditure, and pay and non-pay expenditure.
For each of the following seven criteria, 1 point is awarded (total of 7 points).
Criteria fulfilled: 6/7
Yes
No
No data available / not assessed
| The annual financial report is comprehensive at the central government level (1 point) | |
| The annual financial report is published within six months of the end of the financial year (1 point) | |
| The format of the annual financial report mirrors the presentation format of the budget (1 point) | |
| The annual financial report notes and explains variations from the original budget allocation (1 point) | |
| The annual financial report or a separate report notes and explains variations for capital investment projects (1 point) | |
| The annual financial report contains an analysis of state assets and liabilities, including state guarantees and other contingent liabilities, and information on transfers and disposal is included (1 point) | |
| The annual financial report contains non-financial performance information linked with budget envelopes, comparing performance targets with results (1 point) |