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)