Dimension 22.1 assesses the extent to which there is a stock of arrears. The stock is preferably identified at the end of the fiscal year and compared to total expenditure for the considered fiscal year. Assessors should comment on any recent change in the stock over the period under consideration. The narrative for this dimension should mention any known significant stocks of arrears within central government units outside BCG and any significant stocks of unprocessed VAT refunds or extensive delays in payment of those obligations.

Dimension 22.2 assesses the extent to which any expenditure arrears are identified and monitored. It focuses on which aspects of arrears are monitored and how frequently and quickly the information is generated.