is assigned on this basis. If the GFS classification is not applied, it is essential that the classification that is applied has comparable characteristics of clarity, consistency, robustness, and comprehensiveness that are features of GFS. Assessors will have to make a judgment about the qualities of the classification scheme used. Ideally, the latest version of GFS should be used, but if an earlier version is used, the assessor will have to make a judgment about whether it is satisfactory for the purpose. The assessor should mention the reasons for this judgment in the narrative for this indicator in the report.

Every part of the government’s annual budget, including current and capital items, should be covered by this indicator, whether they are integrated or use separate budget and accounting processes. In the latter case, the requirements for a score should be fulfilled for each process.

For countries rich in natural resources, the government’s revenue classification system should identify and report these revenues (whether taxes, royalties, bonuses, dividends, the government’s share of profits and the main sector(s) from which the revenues originate. The narrative of the assessment should identify whether such a classification exists and if it is linked to budget classification and the chart of accounts.