96

Is a financial statement included as part of the Year-End Report or released as a separate report?
 * a. Yes, a financial statement is part of the Year-End Report or is released as a separate report.
 * b. No, a financial statement is neither part of the Year-End Report nor released as a separate report.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 96 asks whether a financial statement is included as part of the Year-End Report, or whether it is released as a separate report. The financial statement can include some or all of the following elements: a cash flow statement, an operating statement, a balance sheet, and notes on accounting.

For purposes of responding to this question, the financial statement in question does not need to be audited. For an example of a financial statement, see the document Financial Statements of the Government of New Zealand 2013.

To answer “a,” a financial statement must either be included in the Year-End Report or must be released as a separate report.

Scores higher than “d” are possible even if the YER is not publicly available
If the YER is not publicly available, but a separate financial statement is published online in a timely manner, then this question can be scored higher than “d.”