Dimension 8.4. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources
Last three completed fiscal years. CG.*

For each ministry devoting expenditure on service delivery, information on the number and coverage of:

  • Evaluation reports
  • Performance audit reports
  • Functional reviews
  • Internal audit reports
  • Line ministries and departments.
  • SAI
  • Internal audit department.
  • MoF.
*Services managed and financed by other tiers of government should be included if the CG significantly finances such services through reimbursements or earmarked grants, or uses other tiers of government as implementing agents.


Pillar Two: Transparency of Public Finances