Review of CHU data to identify the share of IA recommendations made during the year prior to the latest full calendar year that were followed up by the IA units within one year, focusing only on IA recommendations of central government organisations. CHU data is validated by a detailed review of five budget organisations. SAI reports are also reviewed for possible inconsistencies with data provided by the CHU. If CHU data is inconsistent with the other data, assessors will systematically verify the CHU data, with 0 points awarded if they conclude that the CHU data is not reliable. Points are awarded for each of the following two criteria (total of 3 points): • At least 90% of IA recommendations are followed up by the IA units within one year (1 point); • If over 60% of IA recommendations are implemented within one year, 2 points are awarded; if 45%-60% of IA recommendations are implemented within one year, 1 point is awarded (1 or 2 points).