Guidancenote24 July2016

ThisnotehasbeenissuedbytheEITIInternationalSecretariattoprovideguidancetoimplementingcountriesonmeetingtherequirementsintheEITIStandard.ReadersareadvisedtorefertotheEITIStandarddirectly,andtocontacttheInternationalSecretariattoseekfurtherclarification.Contactdetailscanbefoundatwww.eiti.org.

Websitewww.eiti.orgEmailsecretariat@eiti.orgTelephone+4722200800Fax+4722830802 1AddressEITIInternationalSecretariat,Ruseløkkveien26,0251Oslo,Norway

DataqualityandassuranceGuidancenote24–Requirement4.9

Tableofcontents1.Summary...............................................................................................................................2

2.Guidance...............................................................................................................................4

Step1-reviewauditandassurancepractices...........................................................................................4Step2–agreeonassurancestobeprovidedbyreportingentitiestotheIndependentAdministrator...6Step3–Documenttheassessmentofauditingprocesses,optionsconsideredwhendevelopingqualityassuranceprocedures,andtherationaleforagreedassurances...............................................................8Step4–Assesscompliancewithqualityassuranceproceduresandthematerialityofanyomissions.....8Step5–Validationofdataqualityandassuranceprocedures.................................................................9

3.Checklistfordataqualityandassurance..............................................................................10

Reviewofauditingandassurancesystems..............................................................................................10Assessmentofauditingpractices.............................................................................................................10Qualityassuranceprocedures..................................................................................................................10Recommendations...................................................................................................................................11

Annex:Countryexamples........................................................................................................12

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1. Summary

TheEITIStandardseekstoensureacredibleEITIreportingprocessthatproducesreliabledata.WhiledataqualityissuesarerelevanttoallaspectofEITIimplementation1,theEITIStandardputsaparticularemphasisonwhetherthedataoncompanypaymentsandgovernmentrevenues(withinthescopeofEITIreporting)aresubjecttocredible,independentaudit,applyinginternationalauditingstandards.Toachievethis,theEITIseekstobuildonexistingauditandassurancesystemsingovernmentandindustry,andtopromoteadherencetointernationalpracticeandstandards.Incountrieswithweakauditandassurancesystems(ingovernmentand/orindustry),EITIReportingcanplayakeyroleinidentifyingtheseissues,encouragingreformsandmonitoringprogress.Incountrieswithstrongauditandassurancesystems,theEITIReportingproceduresshouldnotduplicateexistinginternalcontrolsorimposetime-consumingreportingrequirements.ThedetailedrequirementsaresetoutinRequirement4.9andinthestandardisedTermsofReferenceforIndependentAdministrators.

Asastartingpoint,theEITIrequiresanassessmentofwhethercompanypaymentsandgovernmentrevenuesaresubjecttocredible,independentaudits,applyinginternationalauditingstandards(requirement4.9a)2.Thisassessmenthastwofunctions.First,inmanycountries,thisassessmenthasidentifiedweaknessesinauditandassurancepraxis,andhasledMSGstomakerecommendationstostrengthenthiswork.TheadoptionoftheserecommendationsandoverallprogressinstrengtheningauditandassurancesystemscanthusbetrackedthroughsuccessiveEITIReports.Second,theassessmentinformsMSGdeliberationsonensuringthattheEITIReportingprocessproducesreliabledata.

ThestandardisedTermsofReferenceforIndependentAdministratorsincludedetailedprovisionsaddressingdataqualityandassurancethatmustbecomprehensivelyaddressed.Inmanycases,theIndependentAdministratorwillproposequalityassuranceproceduresfortheMSG’sreviewandapproval.ThedecisionstobemaderegardingdataqualityandassurancerequirecarefulattentionfromtheMSG.Thesedeliberationsshouldbewelldocumented,includingtheoptionsconsideredandtherationalefortheagreedprocedure.Insufficientattentiontoanddocumentationoftheseaspectshasbeenacommoncauseofnon-compliance.

Thisnoteprovidesguidancetomulti-stakeholdergroups(MSGs)onmeetingtheserequirements.Itsuggestfourkeysteps:(1)reviewauditandassurancepractices;(2)agreeonassurancestobeprovidedbyreportingentitiestotheIndependentAdministrator;(3)documenttheMSG’sdeliberations;and(4)

1TheEITIRequirementsrelatedtodataassurancereferstothefinancialdatadisclosedinaccordancewithRequirement4.However,ValidationalsoexaminesanyMSGdiscussionsrelatedtoensuringthattheinformationdisclosedinaccordancewithRequirements2,3,5and6arereliable,andwhetherthereareanyreliabilitygapsintheinformationprovided(seetheEITIValidationGuide).2Wherethisassessmentconcludesthatthereis:(i)routinedisclosureofthedatarequiredbytheEITIStandardinrequisitedetail,and(ii)thatthefinancialdataissubjecttocredible,independentaudit,applyinginternationalstandards,themulti-stakeholdergroupmayseekBoardapprovaltomainstreamEITIimplementation.Thereareseparateguidancematerialsforthemainstreamingprocedure.

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assesscompliancewithqualityassuranceproceduresandthematerialityofanyomissions.Thefinalsection(5)addressestheValidationofdataqualityandassuranceprovisions.

EITIRequirement4.9 Dataqualityandassurance.

4.9.aTheEITIrequiresanassessmentofwhetherthepaymentsandrevenuesaresubjecttocredible,independentaudit,applyinginternationalauditingstandards.

4.9.bItisarequirementthatpaymentsandrevenuesarereconciledbyacredible,independentadministrator,applyinginternationalauditingstandardsandtheadministrator’sopinionregardingthatreconciliationincludingdiscrepancies,shouldanybeidentified.

4.9.b.iThereconciliationofcompanypaymentsandgovernmentrevenuesmustbeundertakenbyanIndependentAdministratorapplyinginternationalprofessionalstandards.

4.9.b.iiTheIndependentAdministratormustbeperceivedbythemulti-stakeholdergrouptobecredible,trustworthyandtechnicallycompetent.Themulti-stakeholdergroupshouldendorsetheappointmentoftheIndependentAdministrator.

4.9.b.iiiThemulti-stakeholdergroupandtheIndependentAdministratorarerequiredtoagreeaTermsofReferencefortheEITIReportbasedonthestandardTermsofReferenceandthe‘agreeduponprocedureforEITIReports’endorsedbytheEITIBoard.Shouldthemulti-stakeholdergroupwishtoadaptordeviatefromtheseagreeduponprocedures,approvalfromtheEITIBoardmustbesoughtinadvance(Requirement8.1).

4.9.cWheretheassessmentin4.9(a)concludesthatthereis(i)routinedisclosureofthedatarequiredbytheEITIStandardinrequisitedetail,and(ii)thatthefinancialdataissubjecttocredible,independentaudit,applyinginternationalstandards,themulti-stakeholdergroupmayseekBoardapprovaltomainstreamEITIimplementationinaccordancewiththe‘Agreeduponprocedureformainstreameddisclosures’.Withoutsuchpriorapproval,adherenceto4.9.bisrequired.

Requirement8.3EITIValidationdeadlinesandconsequences.

c)Consequencesofnon-compliance.

8.3.c.iAcountrymustachievesatisfactoryprogressonthefollowingfourrequirementsinordertoavoidsuspension:governmentengagement(1.1),companyengagement(1.2),civilsocietyengagement(1.3)andtimelyEITIreporting(4.8).Whereacountryachieveslessthanmeaningfulprogressondataquality(4.9)anddatacomprehensiveness(4.1),theMSGwillberequiredtodiscloseatime-boundactionplansforaddressingweaknessesindatareliabilityandcomprehensiveness.Progresswithimplementationofthisplanwillbetakenintoaccountinsubsequentvalidations.

Source:TheEITIStandard(15February2016),pp.26-27,35.

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2. Guidance

TheEITIInternationalSecretariatrecommendsaseriesofstepsforMSGstoaddressdataqualityandassurance:

Step1-reviewauditandassurancepractices.

TheEITIStandard(Requirement4.9)seekstobuildonexistingauditandassurancesystemsingovernmentandindustryandtopromoteadherencetointernationalbestpractice.ThetemplateToRsforIndependentAdministrators(Section1.2.3)requireanassessmentofauditandassurancesystemsingovernmentandindustryandusesthistoinformthedesignoftheEITIreportingprocess3.Itisarequirementinsection4.2.fofthetemplateToRsforIAsthatEITIreportingdocumentswhetherallparticipatingcompaniesandgovernmententitieshadtheirfinancialstatementsauditedinthefinancialyear(s)coveredbytheEITIReport,withanygapsorweaknessesdisclosed.Thisprovidesessentialcontextualinformationaboutdatareliability.Inweakauditandassurancesystems(bothpublicandprivate),thedesignofEITIqualityassuranceprocedurescanhelpstrengthengovernmentsystemsandserveasadiagnostictoolforreforms.Incountrieswithstrongsystems(suchasNorway,Figure3),thisavoidsduplicatingassuranceprocedures,andrecognisesandreinforceadherencetobestpractice.

Reviewofrequirements/rules:Thefirststepistoconsidertherelevantlegislation,regulationsandinstitutionsresponsibleforoverseeingtheauditofreportinggovernmententitiesandcompanies.ResponsibilityforauditingpublicsectoraccountsgenerallyrestswithanindependentOfficeoftheAuditorGeneral(orCoursdesComptesinFrancophonecountries).Therearetypicallytwotypesofauditregimesforprivately-heldextractivescompanies.Companieslistedonstockexchangesaretypicallyrequiredtopublishauditedfinancialstatements,usuallyaccessibleonline.Rulesforprivately-heldcompaniesdifferaccordingtocountry,yetmostjurisdictionsrequireexternalauditsforcompaniesaboveacertainturnoverthreshold.Auditingproceduresforstate-ownedenterprisesalsovary:incountrieswheretheSOEhasbeencorporatizedtheytendtobeauditedbyexternalauditors;inotherstheState’sAuditorGeneraloftenhasjurisdictionasintheexampleofMyanmarinFigure1.

Guidingquestions:

• Dolawsandregulationsspecifythatpublic-sectoraccounts(governmentministries,independentregulatoryagencies,state-ownedenterprises)beaudited?

• WhichinstitutionisresponsibleforauditinggovernmententitiesinvolvedinEITIreporting?Arestate-ownedenterprisesauditedbythesameagencyasgovernmententities,orbyexternalauditors?

3Thisprocedureisnotnew.ItwasexplicitlyrequiredasperRequirement5.2.boftheEITIStandard(2013)andhasnowbeenincorporatedintothetermsofreferenceforIndependentAdministrators(Section1.2.3)availablehere:https://eiti.org/guidance-notes-and-standard-terms-reference#ToRIA

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• Whatarethelegalandregulatoryrequirementsforprivately-ownedcompanies?Whataretherequirementsforcompanieslistedonastockexchange?

• Whatisthefrequencyofrequiredaudits,forbothgovernmententitiesandcompanies?

• Ispublicdisclosureoftheauditreportsrequired?Ifso,where?

• Howdonationalstandardscomparetointernationalbestpractice?

• Whatisthebasis(cash-basedoraccrual-based)forauditedaccountsofgovernmententitiesandextractivescompanies?IsitthesameasthatusedforEITIreporting(typically,butnotalways,cash-based)?

• Areanyreformsrelatedtoauditingstandardsplannedorunderway?

Assessmentofpractice:Thesecondstepistoassessactualpracticecomparedtothelegalrequirements.Inanumberofimplementingcountries(e.g.,theDemocraticRepublicofCongo(Figure2),Mauritania,Senegal),theAuditorGeneralhasbuiltuparrearsofseveralyearsforpublicsectorauditsandhadnotauditedtheaccountsforreportinggovernmententitiesfortheyearunderreview.Similarly,manyofthecompaniesthatreportinEITIimplementingcountriesdonothaveauditedfinancialstatements.TheMSGshouldconsiderwhetherthesepracticesareinlinewithlegislativerequirements,anassessmentthatwillbeusefulindesigningthequalityassuranceprocedures.

Guidingquestions:

• Havetheparticipatingcompaniesandgovernmententitieshadtheirfinancialstatementsauditedinthefinancialyear(s)coveredbyEITIreporting?(Discrepanciesinpracticecouldformthebasisforvaluablerecommendations.)

• Areallofthereportingentities’financialstatementsandauditreportspubliclyaccessible?Ifsowhere?

• Whataretheothermajordeviationsfromthelegislativerequirementsforauditingproceduresinbothgovernmententitiesandcompanies?

• Whathasbeentheimpactofanyrecentreformrelatedtoauditingonactualpractice?

• Howefficientisthecurrentauditingpracticesforbothgovernmententitiesandcompanies?Couldanychangestocurrentpracticesimproveefficiency?

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Aconciseexplanationoftheserulesandrequirements,includinglinkstootherpublicallyavailableinformation,isoftenausefulfeatureinEITIReports.ItisrecommendedthattheEITIReportincludesasummaryofthefindingsand(whereappropriate)recommendationsforreformstoaddresstheseissues.Otherwise,theMSGshouldensurethattheresultsofthereviewofauditandassurancepracticesarepubliclyavailableelsewhere.

Step2–agreeonassurancestobeprovidedbyreportingentitiestotheIndependentAdministrator.

Basedontheearlierassessmentofauditingandassurancelegislativerequirementsandactualpractice,theMSGisadvisedtoexploredifferentoptionsforqualityassuranceinlightofwhetherallreportingentitieshavehadtheirfinancialstatementauditedfortheyear(s)underreview.TheproposedqualityassuranceproceduresshouldbeoutlinedintheTermsofReferenceforIndependentAdministratorsandconfirmedattheinceptionphase,inlinewithSection1.3.3ofthetemplateToRsfortheIA.AssetoutontheToRs:“TheIndependentAdministratorshouldexercisejudgementandapplyappropriateinternationalprofessionalstandardsindevelopingaprocedurethatprovideasufficientbasisforacomprehensiveandreliableEITIReport.”SowhiletheMSGcanproposeanapproachtoqualityassuranceforreportingentities,theIndependentAdministratorisnotrequiredtoadopttheproposalifitisdeemedinsufficienttomeetappropriateinternationalprofessionalstandards.

TheMSGshouldalsodecideonclearlinesofresponsibilityforcompilingthecontextualinformationinEITIreporting,ensuringappropriateandconsistentsourcing/attributionofallstatisticsincluded.ItshouldalsoconsiderprovisionsforsafeguardingtheconfidentialityofEITIinformationpre-reconciliation,togetherwiththeIndependentAdministrator,inlinewithSection1.2.6oftheToRsfortheIndependentAdministrator,whichrequiresthattheinceptionreport“confirmsthereportingtemplates,aswellasanyproceduresorprovisionsrelatingtosafeguardingconfidentialinformation”.

AnumberofexamplesofqualityassurancesareincludedinthestandardTermsofReferenceforIndependentAdministratorsontheEITIwebsite.4Dependingonauditingpracticesandthelevelofdatareliabilitysought,theIndependentAdministrator,withapprovalfromtheMSG,mayconsiderrequiringfromreportingentitiesanyorallofthefollowing:

• “Thataseniorcompanyorgovernmentofficialfromeachreportingentitysignsoffonthecompletedreportingformasacompleteandaccuraterecord.

• Thatthecompaniesattachaconfirmationletterfromtheirexternalauditorthatconfirmsthattheinformationtheyhavesubmittediscomprehensiveandconsistentwiththeirauditedfinancialstatements.Themulti-stakeholdergroupmaywishtophaseinanysuchproceduresothattheconfirmationlettermaybeintegratedintotheusualworkprogrammeofthecompany’sauditor.Wheresomecompaniesarenotrequiredbylawtohaveanexternalauditorandthereforecannotprovidesuchassurance,this

4EITIInternationalwebsite,https://eiti.org/guidance-notes-and-standard-terms-reference#ToRIA

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shouldbeclearlyidentified,andanyreformsthatareplannedorunderwayshouldbenoted.

• Whererelevantandpracticable,governmentreportingentitiesmayberequestedtoobtainacertificationoftheaccuracyofthegovernment’sdisclosuresfromtheirexternalauditororequivalent.“

a) Assurancesfromreportinggovernmententities

Insomeimplementingcountries,wheretheAuditorGeneralhasfallenbehindinitsstatutoryduties,theMSGhasworkedwiththeFinanceMinistry’sauditdepartment(orInspectionGénéraledesFinancesinFrancophonecountries)tocertifyEITIreportingbygovernmententities.SeeforexampletheDemocraticRepublicofCongoinFigure5below.However,thelackoftheconstitutionalautonomyoftheAuditorGeneral’sOfficemeanssuchmeasuresshouldbynaturebetemporary,pendingareturntostatutoryoperationsoftheAuditorGeneral’soffice.TheMSGmaywishtoconsiderhowtheEITIprocesscanhelpsteerandsupportsuchcapacitydevelopment.ItisalsoadvisablefortheMSGtomaintainclosecontactwiththeAuditorGeneral’soffice,reflectedintheexampleofMongoliainFigure4.TheMSGisalsoadvisedtonotetheaccountingbasesonwhichannualauditsandEITIreportingarerespectivelybased.IfforinstanceacompanyisauditedonanaccrualbasisbutEITIreportingisonacashbasis,thenthepersoncertifyingthereportingtemplatesiscertifyingthatthecash-basedreportingisconsistentwiththecompany’saccrual-basedaccounts.

b) Assurancesfromreportingcompanies

Inlightofthefindingsfromitsassessmentofauditingpractices,theIndependentAdministratorshouldproposeforMSGreviewandapprovalappropriateassuranceproceduresforcompanyandgovernmentdisclosures.Indevelopingassuranceprocedures,theIndependentAdministratorandMSGshouldconsiderwhethercompaniesauditedfinancialstatementsarecompiledonanaccrualorcashbasis.Forcompanieswhosefinancialstatementsfortheperiodunderreviewhavenotbeenauditedexternally(tointernationalstandards),theIndependentAdministratorandMSGwillneedtoagreeappropriateassuranceproceduresthatensurethecredibilityofthedata.Insomecases,a“two-tierapproach”mightbeconsidered.Forcompanieswhosefinancialstatementswereauditedintheyear(s)underreview,theMSGmayconsidermoreflexibilityindecidingwhetherornottorequire,forexample,certificationofEITIreportingtemplatesfromtheexternalauditors.

Assuranceproceduresforstate-ownedenterprises’reportingvarybycountry,dependingonwhethereachentityisauditedbytheState’sAuditorGeneralorbyaprivateexternalauditor.TheIndependentAdministratorshouldproposeanapproachforMSGreviewandapproval,Forexample,Azerbaijan’s2014EITIReportincludesarisk-basedapproachspotauditchecksofspecificpaymentsacrossreportingentities(Figure9below).

Assuranceproceduresvarybetweenimplementingcountries,fromsign-offfromaseniorcompanyofficialinthePhilippines,whereallreportingcompanies’financialstatementswereauditedfortheyearunderreview(Figure7),toMaliwhereasign-offfromcompanies’externalauditorsisrequired(Figure8).

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Step3–Documenttheassessmentofauditingprocesses,optionsconsideredwhendevelopingqualityassuranceprocedures,andtherationaleforagreedassurances.

MSGdiscussionsaboutauditingprocessesandEITIqualityassuranceproceduresshouldbeclearlydocumentedintheminutesfromMSGminutes(requirement1.4.b(viii)),reflectedintheTermsofreferencefortheIndependentAdministrator(Requirement4.9.b.iii),andaddressedintheinceptionreport,draftreportandfinalreportfromtheIndependentAdministratoraspertheToRs.AnexampleisprovidedfromtheUnitedKingdominFigure10.

Step4–Assesscompliancewithqualityassuranceproceduresandthematerialityofanyomissions

Followingdatacollection,theIndependentAdministratorshouldprovide:

“anassessmentofwhetherallcompaniesandgovernmententitieswithintheagreedscopeoftheEITIreportingprocessprovidedtherequestedinformation.AnygapsorweaknessesinreportingtotheIndependentAdministratormustbedisclosedintheEITIReport,includingnaminganyentitiesthatfailedtocomplywiththeagreedprocedures,andanassessmentofwhetherthisislikelytohavehadmaterialimpactonthecomprehensivenessofthereport”(Section4.2eoftheToRsfortheIndependentAdministrator).

Furthermore,oneofthecentralobjectivesoftheEITIreportingprocessisfortheIndependentAdministratortoprovideanassessment“onthecomprehensivenessandreliabilityofthe(financial)datapresented,includinganinformativesummaryoftheworkperformedbytheIndependentAdministratorandthelimitationsoftheassessmentprovided”(Section4.2coftheToRsfortheIndependentAdministrator).

TheMSGisalsoadvisedtoensurethatasummaryoftheworkondatareliabilityperformedbytheIndependentAdministratorisincludedintheEITIReport,clearlynotingthelimitationsoftheassessmentprovided.

TheMSGandIndependentAdministratormaywishtodrawonthereviewoflegislativeauditingrequirementsandtheassessmentofpracticeandpracticalexperiencetoformulaterecommendationsonthesematters.ThesemayrangefromrecommendationsnarrowlyfocusedonimprovingthequalityofEITIdatatorecommendationsfocussedonwiderreformstoauditandassuranceprocedures.

WhererecommendationsrelatedtodataqualityandassurancehavebeenincludedinpreviousEITIReports,theMSGshouldtrackprogressinfollowingupandimplementingtheserecommendationsaspartoftheAnnualProgressReport(Requirement7.4.a.iii).

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Step5–Validationofdataqualityandassuranceprocedures

EITIimplementingcountriesarerequiredtomeetminimumdatareliabilityrequirementsduringValidation,inlinewithRequirement8.3.c.iofthe2016EITIStandard:“Whereacountryachieveslessthanmeaningfulprogressondataquality(4.9)anddatacomprehensiveness(4.1),theMSGwillberequiredtodiscloseatime-boundactionplansforaddressingweaknessesindatareliabilityandcomprehensiveness.Progresswithimplementationofthisplanwillbetakenintoaccountinsubsequentvalidations.”

Thisprovisionfurtherreinforcestheimportanceofdiligentattentiontotheseissuesthroughoutthereportingprocess.

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3. Checklistfordataqualityandassurance

Thefollowingchecklistisintendedtoguidemulti-stakeholdergroupsinaddressingRequirement4.9:

Reviewofauditingandassurancesystems

⃝ Havethestatutoryauditandassurancerequirementsforcompaniesandgovernmententitiesbeenassessed,includingtherelevantlaws,regulationsandanyreformsplannedorunderway(Requirement4.9.a)?

⃝ Hasthemulti-stakeholdergroupconsideredthealignmentoftheseprocedureswithinternationalstandards5(Requirement4.9.a)?

Assessmentofauditingpractices

⃝ HastheIndependentAdministratorassessedwhetherallreportingentities(companiesandgovernmententities)participatingintheEITIreportingprocesshadtheirfinancialstatementsauditedforthefinancialyear(s)coveredbytheEITIReport?Havetherebeenanydeviationsfromthestatutoryregulationsinpractice(Requirement4.9.a)?

Qualityassuranceprocedures

⃝ Aretheoptionsconsideredandtherationaleforqualityassurancestobeprovideddocumentedandpubliclyaccessible(Requirement1.4.b.viii)?

⃝ AretheassurancestobeprovidedbyreportingentitiestotheIndependentAdministratorareclearlydescribedintheEITIReport(Requirement4.9.a)?

⃝ HastheIndependentAdministratorassessedwhetherallcompaniesandgovernmententitiesparticipatinginEITIreportinghaveprovidedtherequiredassurance,inlinewiththeagreedprocedures(Requirement4.9.a)?

⃝ HastheIndependentAdministratorassessedthematerialityofanyomissions,byeithercompaniesorgovernmententities(Requirement4.9.b)?

⃝ IsinformationintheEITIReportthathasnotbeencollatedbytheIndependentAdministratorclearlysourced(Requirement4.9.b)?

5Forcompanies:theInternationalStandardsonAuditing(ISA)issuedbytheInternationalAuditingandAssuranceStandardsBoard(IAASB).Forpublicentities:theInternationalStandardsofSupremeAuditInstitutions(ISSAI)issuedbytheInternationalOrganizationofSupremeAuditInstitutions(INTOSAI).

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⃝ IstheIndependentAdministrator’sassessmentofthereliabilityofEITIinformationisincludedintheEITIReport(Requirement4.9.b)?

Recommendations

⃝ DoestheEITIReportincluderecommendationsfromtheIndependentAdministratorforimprovingcompanyorgovernmentauditing/assurance?

⃝ HastheMSGassessedprogressonrecommendationsmadeinpreviousEITIReportsrelatedtodataqualityandassurance?

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Annex:Countryexamples

Figure1–ReviewofauditingandassurancepracticesinMyanmar(Myanmar2013EITIReport)

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Figure2–ReviewofauditingpracticesinDemocraticRepublicofCongo(DRC2014EITIReport)

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Figure3–ReviewofauditingandassurancepracticesinNorway(Norway2013EITIReport)

Figure4–QualityassuranceproceduresinMongolia(Mongolia2014EITIReport)

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Figure5–QualityassuranceproceduresinDemocraticRepublicofCongo(DRC2014EITIReport)

Figure6–QualityassuranceproceduresinMyanmar(Myanmar2013EITIReport)

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Figure7–QualityassuranceproceduresinthePhilippines(Philippines2014EITIReport)

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Figure8–QualityassuranceproceduresinMali(Mali2013EITIReport)

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Figure9–QualityassuranceproceduresinAzerbaijan(Azerbaijan2014EITIReport)

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Figure10AgreeingqualityassuranceproceduresforEITIdataintheUnitedKingdom

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Source:Minutesofthe13thUKEITIMSGmeetingon15September2015.

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Figure11–AssessmentofdatareliabilityinMongolia(Mongolia2014EITIReport)

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