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Disbursements & Expenditures

Individual actual financial disbursements must be related to individual activities and must be on a per-transaction basis. Each activity is likely to have several transactions.

While such information might be considered to be commercially sensitive by some organisations, Publish What You Fund’s view is that actual expenditure information is less sensitive once the money has been spent. Hence all organisations are scored on this indicator. For IFIs and DFIs, the total fund/loan amount spent is accepted and details of the loan repayment costs and related charges can be redacted. The specific reasons for the redactions need to be explicitly stated in detail and must clarify why the information is commercially sensitive and would cause material and direct harm if published.

The score for this indicator is graduated based on format.