SNG PILLAR: INTERGOVERNMENTAL FISCAL RELATIONS
Scores by Dimension
Overall Indicator Score
HLG-1 Transfers from Higher Levels of Government
C
Notes:
HLG-1.1 Outturn from higher-levels of government
C
Notes:
Actual transfer deviations were 1.6%, 11.7%, and 62.3% in FY2018, FY2019, and FY2020 respectively.
HLG-1.2 Transfers composition outturn
D
Notes:
Transfer composition variance exceeded 15% in two out of the three years, but it was below 15% in one of the three years.
HLG-1.3 Timeliness of transfers from higher-levels of government
A
Notes:
At the start of the new fiscal year, the central government agrees with and makes available an annual disbursement schedule of all budgeted subventions to local governments, including the City Government of Chernivtsi. In all three years under assessment, all (100%) planned disbursements were transferred within the month of disbursement requests.
HLG-1.4 Predictability of transfers
D
Notes:
For the first time in FY2021, the central government provided information on subventions with a medium-term perspective (subvention for the budget year 2021 and the following two outer years 2022 and 2023). There were no medium-term subvention forecasts within the assessment period FY2018-FY2020.
HLG-2 Fiscal rules of monitoring of fiscal position
A
Notes:
HLG-2.1 Fiscal rules for subnational governments
A
Notes:
Fiscal rules for local governments are set out under Articles 72 and 74 of the Budget Code of Ukraine. Local governments cannot finance their budget (capital budget) deficit with short-term funding whose servicing cost exceeds 10%.
HLG-2.2 Debt rules for subnational governments
A
Notes:
Article 74 of the Budget Code of Ukraine prescribes the debt rules for all sub-national governments, including oblasts (regions), oblast cities, and rayons. The debt rules set borrowing limits (not exceeding 10% of expenditures of the general fund of the local budget) for all sub-national government borrowing. All sub-national governments respect the rules due to strict monitoring and enforcement by MoF.
HLG-2.3 Monitoring of subnational governments
A
Notes:
The law provides for up to three months after the end of the previous financial year to submit annual financial statements. Available evidence from the National Treasury indicates that all sub-national governments submit their annual financial statements on or before the 31st day of March following the previous financial year.
I. BUDGET RELIABILITY
Scores by Dimension
Overall Indicator Score
PI-1 Aggregate expenditure out-turn
A
Notes:
PI-1.1 Aggregate expenditure out-turn
A
Notes:
As shown in Table 1.1 below (with detailed calculations in Annex 4), aggregate expenditure outturn was between 95% and 105% of the approved original budget in two out of the three fiscal years assessed. Actual outturns were 105.9% in FY2018, 98.0% in FY2019, and 99.1% in FY2020.
PI-2 Expenditure composition outturn
D+
Notes:
PI-2.1 Expenditure composition outturn by function
D
Notes:
As shown in Table 2.1 below (and Annex 4 for detailed calculations), actual composition variances by function were 16.6% in FY2018. In FY2019 and FY2020, variances were 16.6% and 14.2% respectively.
PI-2.2 Expenditure composition outturn by economic type
D
Notes:
As shown in Table 2.2 below (and in Annex 4 for details), variance in expenditure composition by economic classification was more than 15% in all three years under assessment; actual variances were 28.4%, 16.2% and 20.1% in FY2018, FY2019, and FY2020 respectively.
PI-2.3 Expenditure from contingency reserves.
A
Notes:
Actual expenditure charged to contingency budget averaged 0.0% as shown in Table 2.1 above (and Annex 4 for detailed calculation); this means there was no expenditure out of contingency vote within the last three completed fiscal years 2018-2020.
Notes:
PI-3.1 Agregate revenue outturn
B
Notes:
As shown in Table 3.1 below (with details in Annex 4 – Tables 4.1-4.3), revenue outturns were between 94% and 112% in all three years under review. Actual outturns were 110.8%, 108.9% and 95.4% in FY2018, FY2019, and FY2020 respectively.
PI-3.2 Revenue composition outturn
B
Notes:
Variance in revenue composition was less than 5% in one out of the three years and less than 10% in two of the three years under review. Actual revenue composition variances were 12.1% in FY2018, 9.8% in FY2019, and 7.5% in FY2020.
II. TRANSPARENCY OF PUBLIC FINANCES
Scores by Dimension
Overall Indicator Score
PI-4 Budget Classification
A
Notes:
PI-4.1 Budget Classification
A
Notes:
Budget formulation, execution, and reporting are based on every level of details of administrative, economic, and functional (and program) classification. The classification follows GFS 2001 standards.
PI-5 Budget Documentation
B
Notes:
PI-5.1 Budget Documentation
B
Notes:
Budget documentation (FY2021 – last budget submitted to the City Council) meets the four basic PEFA elements plus five additional elements.
PI-6 Subnational government operations outside financial reports
B+
Notes:
PI-6.1 Expenditure outside financial reports
B
Notes:
For FY2020, the total expenditures from all medical facilities (hospitals and clinics) that were outside the City Government’s budgets and reports amounted to UAH 63,288,495.76. This figure represents 2.8% of the total City Government expenditure for FY2020.
PI-6.2 Revenue outside financial reports
B
Notes:
For FY2020, total own revenues that were outside City Government’s budgets and financial reports stood at UAH43,224,995.77. This represents 2.4% of the total City Government actual revenues for FY2020.
PI-6.3 Financial reports of extrabudgetary units
A
Notes:
As shown in Table 6.1 above, extra-budgetary units submit annual financial statements to the supervising department of the City Government within two months after the end of the previous financial year. The annual financial statements contain full information on revenues, expenditures (from own resources plus subventions), financial and tangible assets, liabilities, and reconciled cash flow.
PI-7 Transfers to subnational governments
NA
Notes:
PI-7.1 System for allocating transfers
NA
Notes:
PI-7.2 Timeliness of information on transfers
NA
Notes:
PI-8 Performance information for service delivery
B+
Notes:
PI-8.1 Performance plans for service delivery
B
Notes:
Available evidence on the city administration website (https://city.cv.ua and http://chernivtsy.eu/portal) as well as on individual websites of key spending units indicates that all SNG institutions (excluding extra-budgetary units representing 2.8% by value) prepare and publish annual performance plans or programme objectives with KPIs and expected outputs; however, there are no planned outcomes.
PI-8.2 Performance achieved for service delivery
B
Notes:
Presently, the City Administration and all (100% by value) its KSUs (budgetary and extra-budgetary units) prepare and publish outputs of performance achieved for service delivery; there are no outcomes achieved.
PI-8.3 Resources received by service delivery units
A
Notes:
Information on all resources (cash and kind) received by KSUs is reported; the information is disaggregated by the source of funds.
PI-8.4 Performance evaluation for service delivery
B
Notes:
At present, there is no independent evaluation of the efficiency and/or effectiveness of annual performance programs.
PI-9 Public access to fiscal information
A
Notes:
PI-9.1 Public access to fiscal information
A
Notes:
The sub-national government makes available to the public four basic elements and two additional elements within the required PEFA timeframe as described in Table 9.1 below. Elements 5 and 7 are not applicable, since external audits are under the purview of the central government Supreme Audit Institution.
9bis Public consultation
B
Notes:
9bis.1 Public consultation in budget preparation
A
Notes:
For FY2021 (the last budget submitted to the City Council), the City Government conducted public consultation during the budget formulation and preparation stage. Simplified budget information, as well as results of the public consultation, were published on the website.
9bis.2 Public consultation in the design of service delivery programs
C
Notes:
Available evidence indicates that each year, and in FY2020, the local government conducts public consultation for service delivery programmes on healthcare, sports and culture, education, utilities, and transport, albeit not all service delivery programmes.
9bis.3 Public consultation in investment planning
C
Notes:
For FY2020, to determine the most relevant investment projects to be financed, the City Government of Chernivtsi published information on the largest projects on its website.
III. MANAGEMENT OF ASSETS AND LIABILITIES
Scores by Dimension
Overall Indicator Score
PI-10 Fiscal risk reporting
C
Notes:
PI-10.1 Monitoring of public corporations
C
Notes:
As shown in Table 10.1 below, 70.38% by value of the ten most important municipal enterprises published their 2020 annual audited reports on their respective website but within nine months after the end of the previous financial year.
PI-10.2 Monitoring of subnational governments
NA
Notes:
This dimension is not applicable, as there is no first-tier lower-level government.
PI-10.3 Contingent liabilities and other fiscal risks
NA
Notes:
This dimension is not applicable. There are neither PPP arrangements nor contingent liabilities.
PI-11 Public investment management
C
Notes:
PI-11.1 Economic analysis of investment proposals
C
Notes:
Each KSU (budgetary and extra-budgetary unit) prepares economic analyses of all investment projects in line with the PIM guidelines; the analyses are submitted to the Infrastructure Department of the City Government for review and thorough scrutiny.
PI-11.2 Investment project selection
C
Notes:
Less than 50% of investment projects are prioritised by the Infrastructure Department for inclusion in the City Government’s budget.
PI-11.3 Investment project costing
C
Notes:
Capital investment project costing does not include recurrent cost estimates. Only the total capital investment cost with estimates for the budget year and the two outer years are provided in the budget documentation.
PI-11.4 Investment project monitoring
C
Notes:
Key spending unit responsible for the project implementation undertakes project inspection and monitoring.
PI-12 Public asset management
B
Notes:
PI-12.1 Financial asset monitoring
C
Notes:
Evidence adduced by the City Finance Office indicates that the consolidated annual financial statements show balances of bank accounts at the end of each financial year.
PI-12.2 Nonfinancial asset monitoring
C
Notes:
Each budgetary unit maintains a comprehensive list of all fixed assets (buildings, vehicles, furniture & fittings, computers, office equipment, etc.) with information on the date of purchase (age), original cost, the status of assets (usage), custodian, and location.
PI-12.3 Transparency of asset disposal
A
Notes:
Ukraine has a well-established legal and regulatory framework for assets (financial and non-financial) disposal and transfer.
Notes:
PI-13.1 Recording and reporting of debt and guarantees
A
Notes:
The Finance Department of the City Government of Chernivtsi maintains complete and accurate information on all its borrowings (domestic and foreign debts) as well guarantees issued to municipal enterprises. The debt records are reconciled with creditors and updated each month based on information received from these creditors.
PI-13.2 Approval of debt and guarantees
A
Notes:
According to Article 74 of the Budget Code of Ukraine, the Verkhovna Rada of the Autonomous Republic of Crimea, regional and city councils have the right to borrow and issue guarantees.
PI-13.3 Debt management strategy
D
Notes:
Each year, the Chernivtsi City Government publishes on its website (http://chernivtsy.eu/portal/programa-upravlinnya-mistsevym-borgom) the Local Debt Management Program (LDMP) that provides indicators related to debt management: (i) types of interest rates, (ii) refinancing conditions and (iii) possible risks. That said, the LDMP has no medium-term perspective.
IV. POLICY-BASED FISCAL STRATEGY AND BUDGETING
Scores by Dimension
Overall Indicator Score
PI-14new Medium term budget strategy
C
Notes:
PI-14new.1 Underlying forecasts for medium-term budget
B
Notes:
For FY2021 (the last budget submitted to the City Council), the budget forecasts for both revenues and expenditures were grounded on historical data of revenue and expenditure performance for FY2020, subventions from higher levels of government and functional allocation of expenditures.
PI-14new.2 Fiscal impact of policy proposals
D
Notes:
The City Government of Chernivtsi does not prepare any estimates of the fiscal impact of proposed changes in revenue and expenditure policies for the budget year nor the following two budget years.
PI-14new.3 Medium-term expenditure and revenue estimates
B
Notes:
For the FY2021 (last budget submitted to the City Council – parliament), the annual budget documentation presents forecasts of revenues by type and expenditures according to administrative and functional classifications; there is no medium-term expenditure perspective for economic classification.
PI-14new.4 Consistency of budgets with previous year's estimates
D
Notes:
For FY2021 compared with FY2020, the revenue forecast will increase by UAH784.533 million or 3.4% from FY2020 estimates. That said, reasons for these increases are not provided. On the expenditure side, the budget for FY2021 did not indicate changes to expenditure estimates nor explanation to any change with regards to expenditure.
PI-14 Macroeconomic and fiscal forecasting
NU
Notes:
PI-14.1 Macroeconomic forecasts
NU
Notes:
PI-14.2 Fiscal forecasts
NU
Notes:
PI-14.3 Macro-fiscal sensitivity analysis
NU
Notes:
Notes:
PI-15.1 Fiscal impact of policy proposals
NU
Notes:
PI-15.2 Fiscal strategy adoption
NU
Notes:
PI-15.3 Reporting on fiscal outcomes
NU
Notes:
PI-16 Medium term perspective in expenditure budgeting
NU
Notes:
PI-16.1 Medium-term expenditure estimates
NU
Notes:
PI-16.2 Medium-term expenditure ceilings
NU
Notes:
PI-16.3 Alignment of strategic plans and medium-term budgets
NU
Notes:
PI-16.4 Consistency of budgets with previous year estimates
NU
Notes:
PI-17 Budget preparation process
C
Notes:
Notes:
The budget calendar is respected by all budget institutions. It allows key spending units (budget institutions) less than 4 weeks (actual period – only 10 days) to meaningfully complete their budget requests (detailed budget estimates).
PI-17.2 Guidance on budget preparation
C
Notes:
The City Finance Department issued budget instructions (circulars) with expenditure ceilings for functional and administrative classifications to each budget unit for the preparation of the FY2021 budget
PI-17.3 Budget submission to the subnational council
C
Notes:
For all three years under assessment (2018-2020) the Executive Committee submitted the annual budget to the City Council (parliament) at least a month before the start of the next fiscal year.
PI-18 Legislative scrutiny of budgets
B+
Notes:
PI-18.1 Scope of budget scrutiny
B
Notes:
The budget review covers aggregate and detailed revenue forecasts (by types), expenditures by economic and program classifications, as well as analysis of past trends (performance) of both revenues and expenditures.
PI-18.2 Legislative procedures for budget scrutiny
A
Notes:
Chernivtsi City Council approves and follows the budget review procedures provided for in the Budget Review Regulations; this has been the case in recent years and the fiscal year 2020.
PI-18.3 Timing of budget approval
A
Notes:
The annual budgets for FY2018, FY2019, and FY2020 were all approved by the local council (parliament) before the start of the new fiscal year.
PI-18.4 Rules for budget adjustments by the executive
B
Notes:
The rules for in-year budget adjustments are clear; however, they allow extensive administrative (executive committee) reallocations without any limits.
V. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION
Scores by Dimension
Overall Indicator Score
PI-19 Tax administration
NA
Notes:
PI-19.1 Rights and obligations for tax measures
NA
Notes:
As the central government STS collects all taxes through its local office in Chernivtsi City and has sharing arrangements with the sub-national revenue authority, this dimension is not applicable.
PI-19.2 Property tax register and value assessment
NA
Notes:
As the central government STS collects all taxes through its local office in Chernivtsi City and has sharing arrangements with the sub-national revenue authority, this dimension is not applicable.
PI-19.3 Tax risk management, audit and investigation
NA
Notes:
The local tax office does not conduct any tax audit and fraud investigations; this function is the remit of the Oblast (Regional) Tax Service which is a branch office of the central government State Tax Service. Based on this information, assessors consider this dimension as not applicable.
PI-19.4 Tax arrears monitoring
NA
Notes:
As the central government STS collects all revenues through its local office in Chernivtsi City and has sharing arrangements with the sub-national revenue authority, this dimension is not applicable.
PI-20 Accounting for revenue
A
Notes:
PI-20.1 Information on revenue collections
A
Notes:
Each month, the Finance Office of the City Administration receives a revenue report on total tax collections from the local office of the State Tax Service broken down into tax types.
PI-20.2 Transfer of revenue collections
A
Notes:
All taxpayers pay their taxes directly into the local government Treasury accounts opened at the level of the State Treasury Service. This means that 86% of local government domestic revenues (taxes) are directly transferred to the Treasury within 24 hours.
PI-20.3 Tax accounts reconciliation
NA
Notes:
This dimension is not applicable, as it assesses core tax which is the responsibility of the State Tax Service.
PI-21 Predictability of in-year resource allocation
B
Notes:
PI-21.1 Consolidation of cash balances
A
Notes:
Order 122 of June 26, 2002, issued by the State Treasury Service of Ukraine mandates all local governments to use the central government Treasury Single Account (TSA) framework.
PI-21.2 Cash forecasting and monitoring
C
Notes:
Each year and in FY2020, the City Finance Department prepared a consolidated cash flow forecast with inputs from all key spending units in terms of their cash requirements, even though each budgetary unit does not physically prepare annual cash flow forecasts. The annual flow plan is not updated.
PI-21.3 Information on commitment ceilings
A
Notes:
The City Finance Office issues annual expenditure commitment ceilings to each key spending unit. The annual expenditure commitment ceilings allow key spending units to plan and commit for expenditure for the whole year within the approved annual budget allocations.
PI-21.4 Significance of in-year budget adjustments
C
Notes:
Budget adjustments within the year are frequent and partially transparent; these adjustments are done in line with documented procedures for budget virements which are known to key spending units.
PI-22 Expenditure arrears
A
Notes:
PI-22.1 Stock of expenditure arrears
A
Notes:
Available data obtained from the City Treasury and selected key spending units (Education Department, Health Department, Infrastructure Department) indicates that in each of the last three completed fiscal years FY2018-FY2020, there were no stock of expenditure arrears relating to employee remuneration/salary, pension payments, suppliers, contractors, and loan creditors.
PI-22.2 Expenditure arrears monitoring
A
Notes:
The City Treasury, after receipt of the monthly statement on outstanding expenditure commitments, prepares a consolidated quarterly report within two weeks after the end of the quarter. This report is submitted to the Oblast Treasury.
Notes:
PI-23.1 Integration of payroll and personnel records
B
Notes:
The HR and payroll management system is decentralised. Each key spending unit (budgetary and extra-budgetary unit) manages its own HR and personnel records. There is no direct linkage between personnel and payroll software.
PI-23.2 Management of payroll changes
A
Notes:
Changes to personnel and payroll records are swiftly done within 48 hours of the initiation of the change. These changes are approved by the city mayor for all budget institutions on the one hand, and the head of the institution for extra-budgetary units on the other hand. There were no payroll arrears that would require retroactive adjustments.
PI-23.3 Internal control of payroll
A
Notes:
All changes to payroll and personnel records are adequately supported by official documentation with full integrity.
Notes:
In 2020, the Labour Inspectorate Commission conducted a payroll audit spanning the three fiscal years 2018-2020. The audit covered all key spending units (budgetary and extra-budgetary units) within the City Administration.
Notes:
PI-24.1 Procurement monitoring
A
Notes:
As shown in Table 24.2 below, 84.8% by value of procurement goes through a competitive method in the national electronic system (prozorro.gov.ua); the data is complete and published in real-time indicating the purpose of the contract, the entity or person who won the contract and the value of the contract awarded.
PI-24.2 Procurement methods
A
Notes:
Consolidated information obtained from the electronic system and verified by the national procurement authority indicates that 84.8% (69.3% open tender, 6.1% negotiated restricted tender, and 9.3% negotiated shortened restricted tender) of all public procurement activities within the City Administration go through a competitive method.
PI-24.3 Public access to procurement information
A
Notes:
Table 24.3 below summarises the PEFA requirements for public access to procurement information. All six PEFA elements have been met. The information is made available to the public promptly.
PI-24.4 Procurement complaints management
B
Notes:
The procurement complaints management system meets five out of six PEFA criteria. Element 2 is not met.
PI-25 Internal controls on nonsalary expenditure
B+
Notes:
PI-25.1 Segregation of duties
A
Notes:
The procedures for segregation of duties are clear and appropriate, as they prescribe who is responsible for generating an expenditure (raising a local purchase order – LPO), who authorises such expenditure and who approves and pays expenditures. The rules/procedures also prescribe officers recording financial transactions should not approve such transactions.
PI-25.2 Effectiveness of expenditure commitment controls
C
Notes:
Expenditures of key spending units (budgetary and extra-budgetary units) are made exclusively in accordance with the limits within the approved estimate/budget according to the classification of expenditures. The financial management system does not limit expenditure commitments to the unavailability of cash; this is the case for both budgetary and extra-budgetary units.
PI-25.3 Compliance with payment rules and procedures
A
Notes:
There is a high degree of compliance with payment rules and procedures. As of the time of this assessment, financial violations were below 1% of total city government expenditure; actual percentage violations were 0.42% as of September 2021.
Notes:
PI-26.1 Coverage of internal audit
C
Notes:
As of the time of assessment (fieldwork in September 2021), internal audit coverage stood at 54.7% by value of expenditure. Coverage of internal audit in terms of revenue by value is 60%.
PI-26.2 Nature of audits and standards applied
C
Notes:
Internal audit activities involve the assessment of the adequacy of internal controls across city government institutions.
PI-26.3 Implementation of internal audits and reporting
B
Notes:
Each year, the centralized internal audit unit prepares an audit plan based on a risk profile (even though not documented) of key spending units. The annual audit plan is reviewed and approved by the city mayor.
PI-26.4 Response to internal audits
C
Notes:
Sampled evidence of internal audit reports from departments of education and health shows that up to 70% of audit findings and recommendations are responded to the audited entity within six months of the issuance of audit reports.
VI. ACCOUNTING AND REPORTING
Scores by Dimension
Overall Indicator Score
PI-27 Financial data integrity
A
Notes:
PI-27.1 Bank account reconciliation
A
Notes:
There is both a detailed and aggregate level reconciliation of all transactions between the cashbook and the bank statement every week; this is done within two days after the end of the previous week. Extra-budgetary units have their own separate bank accounts; these are fully reconciled within a week after the end of the previous week.
PI-27.2 Suspense accounts
NA
Notes:
Not applicable. There are no suspense accounts.
PI-27.3 Advance accounts
A
Notes:
There were no outstanding balances on staff advances for salaries and official travel as of the time of the fieldwork (September 2021).
PI-27.4 Financial data integrity processes
B
Notes:
Currently, there is no separate and/or special unit or body responsible for checking the integrity of financial data.
PI-28 In-year budget reports
C+
Notes:
PI-28.1 Coverage and comparability of reports
A
Notes:
The coverage and classification of the in-year reports allow direct comparison to the original budget classification on every level of details of administrative, economic, and functional (and program) category (please, refer to Annex 3C for further evidence). There are no transfers to de-concentrated units.
PI-28.2 Timing of in-year budget reports
A
Notes:
As shown in Table 28.2 below, in-year budget execution reports are issued within one week after the end of the previous month.
PI-28.3 Accuracy of in-year budget reports
C
Notes:
In-year budget execution reports prepared and submitted during the year include planned and actual expenditures at the payment stage, but they do not reflect expenditures at the commitment stage.
PI-29 Annual financial reports
D+
Notes:
PI-29.1 Completeness of annual financial reports
D
Notes:
The annual financial statements (AFS) of the City Government are complete. As shown in Table 29.1 below, the annual financial statements present information on revenue and expenditure according to programme, functional and economic classifications, cash balances and receivables, tangible assets, payables and long-term liabilities, guarantees, plus a reconciled cash flow statement. However, the AFS are not comparable with the approved budget.
PI-29.2 Submission of reports for external audit
D
Notes:
The City Government of Chernivtsi has not submitted the FY2020 annual financial statement for external audit. The entire (all revenues and expenditures) financial records of the government have never been audited by the Audit Chamber of Ukraine (ACU) between FY2018-FY2020.
PI-29.3 Accounting standards
B
Notes:
In each of the last three completed fiscal years 2018-2020, the local government prepared annual financial statements in accordance with National Public Sector Accounting Regulations prescribed by MoF which are mostly in line with IPSAS; the annual financial statements have been consistent over time.
VII. EXTERNAL SCRUTINY AND AUDIT
Scores by Dimension
Overall Indicator Score
Notes:
Notes:
Currently and within the last three completed fiscal years 2018-2020, the Accounting Chamber of Ukraine (ACU) did not audit the financial records of the City Government of Chernivtsi.
PI-30.2 Submission of audit reports to the subnational council
D
Notes:
Within the assessment period FY2018-FY2020, the Accounting Chamber of Ukraine (which is the Supreme Audit Institution in Ukraine) did not conduct any external audit of the financial statements of the City Government of Chernivtsi (both budgetary and extra-budgetary units); therefore, it also did not submit audit reports to the City Council (legislature) for examination.
PI-30.3 External audit follow-up
NA
Notes:
During the assessment period (FY2018-FY2020), the Accounting Chamber of Ukraine did not conduct any external audit of the financial statements of the local government; therefore, it also did not provide any recommendations. This dimension is therefore not applicable.
PI-30.4 Independence of the public audit institution in charge of subnational governments
D
Notes:
ACU’s independence is undermined by the fact that its staff are civil servants under the authority and control of the executive (central) government. Again, it has no full mandate to audit all public funds including local governments’ own resources.
PI-31 Legislative scrutiny of audit reports
D
Notes:
PI-31.1 Timing of audit report scrutiny
D
Notes:
The City Council (parliament) did not receive for consideration and scrutiny any external audit and/or financial reports within the last three completed fiscal years 2018-2020. Therefore, this dimension is not applicable.
PI-31.2 Hearings on audit findings
NA
Notes:
The City Council (parliament) did not hold any hearings on the conclusions/findings of the external audits within the last three completed fiscal years 2018-2020. Therefore, this dimension is not applicable.
PI-31.3 Recommendations on audit by subnational council
NA
Notes:
The City Council did not provide any recommendations on external audit reports of the City Government. Therefore, this dimension is not applicable.
PI-31.4 Transparency of legislative scrutiny of audit reports
NA
Notes:
The City Council did not conduct any public scrutiny of external audit reports for FY2020. Therefore, this dimension is not applicable.