Civil society/interest group (e.g. Taxpayers and business associations, chamber of commerce and other civil society organizations)

PI-9 - Public access to fiscal information

PI-18 - Scope of budget scrutiny, Legislative procedures for budget scrutiny, Rules for budget adjustment by the executive

PI-19.1 - Rights and obligations for revenue measures

PI-22 - Stock of expenditure arrears

PI-24.3 - Public access to procurement information, Procurement complaints management

PI-30 - Audit coverage and standards, Submission of audit reports to the legislature, External audit follow-up

PI-31 - Timing of audit report scrutiny, Hearings on audit findings, Transparency of legislative scrutiny of audit reports

One-stop shop, government services centers, e-government

Legislature (committee: budget/ finance, public accounts)

PI-4 – Budget documentation

PI-12 - Transparency of asset disposal

PI-14.2 - Fiscal forecasts

PI-17.3 - Budget submission to the legislature

PI-18 - Scope of budget scrutiny, Legislative procedures for budget scrutiny, Timing of budget approval, Rules for budget adjustment by the executive

PI-30 - Audit coverage and standards, Submission of audit reports to the legislature, External audit follow-up

PI-31 - Timing of audit report scrutiny, Hearings on audit findings, Recommendations on audit by the legislature, Transparency of legislative scrutiny of audit reports

PI-23.1 - Integration of payroll and personnel records

PI-25 - Segregation of duties, Effectiveness of expenditure commitment controls, Compliance with payment rules and procedures

PI-26 - Coverage of internal audit, Nature of audits and standards applied, Implementation of internal audits and reporting, Response to internal audits

PI-27 - Bank account reconciliation, Suspense accounts, Advance accounts, Financial data integrity processes

PI-28 - Coverage and comparability of reports, Timing of in-year budget reports, Accuracy of in-year budget reports

9 - Completeness of annual financial reports, Submission of reports for external audit, Accounting standards