Annual reports outline basic (normally aggregate) information about how aid was spent in the previous year, broken down by sector and/or country. This should be backward looking.
Annual reports which are up to date within their regular cycle, i.e. the organisation publishes an annual report a year behind, the most recent document within this time frame are accepted.
To score for this indicator, the annual report needs to include details of where the organisation is spending its resources and the information needs to be forward-looking, i.e. cover current activity period.
The score for this indicator is graduated based on accessibility.