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Category Archive: Financial

  1. Audit

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    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.

    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.

    The score for this indicator is graduated based on accessibility.

     

  2. Disaggregated Budget

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    The organisation’s annual forward planning budget for assistance is the disaggregated budget that the organisation or agency will spend on different countries, programmes and institutions per year, for at least the next three years. The figure could be indicative.

    Scores are awarded on the basis of the number of years (up to three years) for which organisations are publishing budget information. Each year ahead is worth 33.33 points out of a total possible score of 100. Aggregate budgets of between 2–3 years are scored the same as 1 year forward budgets.

    Both country budgets and thematic budgets are accepted for organisations that prioritise their work by countries. Projected figures disaggregated along thematic and sectoral priorities, at a near similar level of detail to total organisation budgets are accepted. IFIs and DFIs sometimes publish “road maps” which contain this information.

    The start and end date for forward budgets are calculated based on organisations’ fiscal years for information collected via the survey. Budgets need to run up to a minimum of December 2016 to score for ‘three years forward’. Organisations at the end of their fixed budget cycles and therefore without a published budget for the next three years do not receive points for this indicator.

    Forward Spending Survey data reported to the OECD DAC is taken into account only if it is available for the specific organisation under assessment.

    The score for this indicator is graduated based on format and number of years for which data is provided.

  3. Total Organisation Budget

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    The total organisation budget is the total amount that the organisation will be allocated by the government or its funders per year for the next three years. This is money going to the organisation and can be indicative. Each year ahead is worth one third of the total possible score for this indicator. Aggregate budgets of between 2–3 years are scored the same as 1 year forward budgets.

    IFIs and DFIs do not have budgets allocated to them as traditional aid agencies do. In many cases, total budgets are established annually, once total financial figures of all investments are taken into account. However, they do have projected total spend figures that they sometimes publish. If published, these projected figures are accepted for this indicator.

    Similarly, for private foundations and humanitarian agencies, indicative figures of available funds are accepted.

    The score for this indicator is graduated based on format and number of years for which data is provided.