Dimension 7.2.Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

Last completed

fiscal year.

CG and the sub national governments with direct financial relationships to CG.

  • The content of information provided to SNG on their annual transfers (to determine whether it is sufficiently clear and detailed).
  • The date on which subnational government administrators are provided formal information on the transfers from central government.

  • The date on which the subnational government administrations must submit their budget proposals for final approval.

  • Calculation of period between the two dates for A and B ratings.

  • Legislation or rules governing transfers from CG to SNG.

  • Annual budget documents to be obtained from the MoF, or specific entity in charge of subnational matters such as Minister of Local Government or Decentralization.

  • Triangulation with representatives of SNG, either at selected SNG entities or SNG association.


Pillar Two: Transparency of Public Finances