MINISTRY OF FINANCE OCG GOVERNMENT REPORTING ENTITY –

      MINISTRY OF THE
THE ISLAMIC TRANSITIONAL GOVERNMENT OF AFGHANISTAN MINISTRY
(HEAVEN) THE INTERNATIONAL MINISTRY” LIGHT FOR THE NATIONS” PRESENTS

0 11 JULY 2004 MINISTRY OF JUSTICE SWEDEN DIVISION
1 ITALY 2 3 MINISTRY FOR FOREIGN AFFAIRS 1
10 MINISTRY OF SOCIAL SECURITY AND LABOUR REPUBLIC OF

MINISTRY OF FINANCE-OCG

Ministry of Finance - OCG

Government Reporting Entity – PS 1300

Preliminary Evaluation


Organization’s Name



Overview


Governance


Funding


Other Issues



Organization:


OCG Contact:


Date:


Legislation/By-Laws:


Summary of Evaluation

Criteria Applies

Yes/No

Section 1 - BTAA criteria



(A) Part of the Consolidated Revenue Fund.



(B ) A government corporation per the FAA definition (other than those solely by reason of being under an act agents of the government).



(C ) An education and health sector organization.



(D) Included or excluded by section 24(2)(d) regulation.


Notes -




Section 2 – PS 1300 criteria: more persuasive evidence of Control

(A) Government has the power to unilaterally appoint or remove a majority of the members of the

governing body of the organization.


(B ) Government has ongoing access to the assets of the organization, has the ability to direct the

ongoing use of those assets, or has ongoing responsibility for losses.


(C ) Government holds the majority of the voting shares or a "golden share" that confers the power

to govern the financial and operating policies of the organization.


(D) Government has the unilateral power to dissolve the organization and thereby access its

assets or becomes responsible for its losses.


Section 3 – PS 1300 criteria: other indicators of Control - Where the government has the power to:

(A) provide significant input into the appointments to members of the governing body of the

organization by appointing a majority of those members from a list of nominees provided by

others or being otherwise involved in the appointment or removal of a significant number of

members of the Board.


(B) appoint or remove the CEO or other key personnel.


(C) establish or amend the mission or mandate of the organisation.


(D) approve business plans or budgets for the organization and call for amendments, either on a

net or line-by-line basis.


(E) establish borrowing or investment limits or restrict the organization's investments.


(F) restrict the revenue-generating capacity of the organization, notably the sources of revenue.


(G) establish or amend the policies that the organization uses to manage, such as those relating

to accounting, personnel, compensation, collective bargaining or deployment of resources.


Conclusion: is the organization controlled by government? Yes/No

Notes -



Section 4 - Summary of Evaluation for Government Business Enterprises (PS 1300)

Criteria Applies

Yes/No

Required Characteristics of a Government Business Enterprise

(A) It is a separate legal entity with the power to contract in its own name and that can sue and be sued


(B ) It has been delegated the financial and operational authority to carry on a business


(C ) It sells goods and services to individuals and organizations outside of the government reporting entity as its principal activity; and


(D) It can, in the normal course of its operations, maintain its operations and meet its liabilities from revenues received from sources outside of the government reporting entity.


Conclusion (Must meet all four characteristics to qualify as a GBE):


Notes -



Section 5 - Summary of Evaluation for Government Partnerships and Government Business Partnerships (PS 3060)

Criteria Applies

Yes/No


(A) Meets the definition of a Government Partnership under PS 3060.06.


(B ) Meets the definition of a Government Business Partnership under PS 3060.06 and PS 3060.07.


Conclusion:

Notes -



Section 6 - Summary of Evaluation for Trusts Under Administration (PS 1300)

Criteria Applies

Yes/No


(A) Meets the definition of a trust under PS 1300 and should be excluded from the government reporting entity (may require note disclosure).


Conclusion:

Notes -





Section 1 – BTAA CRITERIA


  1. PART OF THE CONSOLIDATED REVENUE FUND.



  1. A GOVERNMENT CORPORATION PER THE FAA DEFINITION (OTHER THAN THOSE SOLELY BY REASON OF BEING UNDER AN ACT AGENTS OF THE GOVERNMENT).



  1. AN EDUCATION AND HEALTH SECTOR ORGANIZATION.



  1. INCLUDED OR EXCLUDED BY 24(2)(d) REGULATION.





Section 2 – PS 1300 CRITERIA: More persuasive evidence of Control

  1. Government has the power to unilaterally appoint or remove a majority of the members of the governing body of the organization.



  1. Government has ongoing access to the assets of the organization, has the ability to direct the ongoing use of those assets, or has ongoing responsibility for losses.



  1. Government holds the majority of the voting shares or a "golden share" that confers the power to govern the financial and operating policies of the organisation.


  1. Government has the unilateral power to dissolve the organization and thereby access its assets or becomes responsible for its obligations.



Section 3 – PS 1300 CRITERIA: Other Indicators of Control

  1. Where the government has the power to provide significant input into the appointments to members of the governing body of the organization by appointing a majority of those members from a list of nominees provided by others or being otherwise involved in the appointment or removal of a significant number of members of the Board.


  1. Where the government has the power to appoint or remove the CEO or other key personnel.


  1. Where the government has the power to establish or amend the mission or mandate of the organisation.


  1. Where the government has the power to approve business plans or budgets for the organization and call for amendments, either on a net or line-by-line basis.


  1. Where the government has the power to establish borrowing or investment limits or restrict the organization's investments.


  1. Where the government has the power to restrict the revenue-generating capacity of the organization, notably the sources of revenue.


  1. Where the government has the power to establish or amend the policies that the organization uses to manage, such as those relating to accounting, personnel, compensation, collective bargaining or deployment of resources.



Section 4 – CHARACTERISTICS OF A GOVERNMENT BUSINESS eNTERPRISE (PS 1300)

  1. Where the ORGANIZATION IS A SEPARATE LEGAL ENTITY WITH THE POWER TO CONTRACT IN ITS OWN NAME AND THAT CAN SUE AND BE SUED.


  1. Where the ORGANIZATION HAS BEEN DELEGATED THE FINACIAL AND OPERATIONAL AUTHORITY TO CARRY ON A BUSINESS.


  1. Where the ORGANIZATION SELLS GOODS AND SERVICES TO INDIVIDUALS AND ORGANIZATIONS OUTSIDE OF THE GOVERNMENT REPORTING ENTITY AS ITS PRINCIPAL ACTIVITY (iNVOLVES A DIRECT RELATIONSHIP BETWEEN THE REVENUES AND THE GOODS AND SERVIcES PROVIDED AND NOT JUST THE RECOVERY OF ADMINISTRATIVE COSTS); AND


  1. Where the ORGANIZATION CAN, IN THE NORMAL COURSE OF ITS OPERATONS, MAINTAIN ITS OPERATIONS AND MEET ITS LIABILITIES FROM REVENUES RECEIVED FROM SOURCES OUTSIDE OF THE GOVERNMENT REPORTING ENTITY (REVENUES INCLUDE NOT ONLY AMOUNTS FROM THE SALE OF GOODS AND SERVICES, BUT ALSO TRANSFERS RECEIVED FROM OTHER GOVERNMENTS OR SOURCES OUTSIDE OF THE GOVERNMENT REPORTING ENTITY).


Section 5 – government partnerships and government business partnerships (PS 3060)


  1. Meets the definition of a Government Partnership under PS 3060.06.

  2. Meets the definition of a Government Business Partnership under PS 3060.06 and PS 3060.07.


Section 6 – trusts under administration (PS 1300)


  1. Meets the definition of a trust under PS 1300 and should be excluded from the government reporting entity (may require note disclosure).

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12 REPUBLIC OF ZAMBIA MINISTRY OF FINANCE AND NATIONAL
120+ MINISTRIES HOW MANY HAVE YOU TRIED? MINISTRY FOR
13 MINISTRY OF SCIENCE AND EDUCATION OF THE REPUBLIC


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