Financial Information
35. Financial reports / statements
Survey question
Does the DFI disclose audited financial reports/statements?
Definition
The organisation’s annual audit of its activities is an official inspection of the accounts and activities of this organisation, typically by an independent body.
Audits up to date with regular audit cycles are accepted, i.e. if the organisation publishes biennial audits, the most recent document within this time frame is accepted.
Additional definitions and notes
A formally approved audit of annual accounts is required to score on this indicator.
Audits conducted by official government agencies such as State Audit Offices or Controller General Reports are accepted for this indicator.
Integrated reports that combine annual reporting and financial reporting are accepted for this field.