Credibility of controls for avoiding commitments above the expenditure ceilings
Analysis of data provided by the MoF/Treasury, based on the annual financial statement of the government. Review of the relevant SAI reports to further verify the information.
Yes
No
No data available / not assessed
There are rules that prevent circumvention of commitment controls, and no payment arrears exist at the central government level (2 points) | |
The commitment control system is operational and is only circumvented in incidental cases resulting in a low level of arrears (less than 1% of the budget) (1 point) | |
The commitment control system is not operational and/or is regularly surpassed, which is reflected in non-negligible amount of arrears (more than 1% of the budget) (0 points) |