Question 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.

1) 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.”

2) Should the financial statement be held to the same timing standards for public availability as the Year End Report?
Yes. If there is a separate financial statement, it must be considered publicly available to be counted.