The information is retrieved from the SAI’s database. Assessors calculate the percentages based on the information provided and verify that the reports are public. The assessment of coverage of financial/compliance audit includes the consolidated fund and execution of the state budget. For performance audit, the following sectors/topics are defined: defence, economic development, education, environment, justice and police, health, public administration, infrastructure, social security and labour market, foreign affairs. Point allocation: • 3 points = 100% of mandatory audits are carried out and the SAI has reported during the latest full calendar year on the results to those charged with governance. • 2 points = 75%-99.99% of mandatory audits are carried out and the SAI has reported during the latest full calendar year on the results to those charged with governance. • 1 point = 50%-74.99% of mandatory audits are carried out and the SAI has reported during the latest full calendar year on the results to those charged with governance. • 0 points = fewer than 50% of mandatory audits are carried out.