Analysis of five large budget organisations (including three ministries) to assess whether there are procedures in place and actual practice for reporting on irregularities. For each of the following two criteria, 1 point is awarded (total of 2 points): • In at least four out of five organisations, a procedure for reporting on irregularities and suspected fraud has been established; • In at least three out of five organisations, at least one case of irregularities was reported in the organisation during the previous full calendar year.