Review of reports prepared for PFM and in particular for internal control or PIFC. The report on internal control can be a part of a wider report on PIFC or PFM. The report on internal control implementation is considered to be comprehensive if it includes statistics, information about the state of play in implementing internal control in public sector organisations, and covers all organisations required to implement national internal control requirements Points are awarded for each of the following three criteria (total of 4 points). If at least 90% of central government organisations that are required to implement internal control report annually on progress and actions taken to the ministry responsible for internal control policy, 1 extra point is awarded.