Quality of annual financial reporting on the use of public finances
Expert 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.
Yes
No
No data available / not assessed
| The SAI has given an unqualified opinion on the annual financial report, and the SAI report is published before the end of the following calendar year (3 points) | |
| The SAI report is published before the end of the following calendar year but gives a qualified opinion on the annual financial report (1 point) | |
| The report of the SAI does not exist, is not published before the end of the following calendar year, does not include an opinion or provides an adverse opinion or a disclaimer (0 points) |