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Table K.3 – indicators of fiscal sustainability and government of ESCI

III. Fiscal sustainability and government

#Unit of
#Topics #Subtopic #Indicator
measurement

R.1 Citizen participation 94. Existence of a participatory Yes/Qualified,
in planning of planning process Yes/No
R. Participatory
government's public 95. Existence of participatory Yes/No and %
public management
management budgeting of the budget
96. Public reporting sessions per
R.2 Public reporting #
year
97. Existence of a multi‐annual Yes/No and years
S.1 Modern processes budget
of public management 98. Remuneration of personnel
of the municipal budget based on a system of performance Yes/No and % of
indicators personnel
S. Modern public Yes,
management 99. Existence of electronic systems
S.2 Modern systems of for tracking the municipality's electronic/
public management of management Yes, manual/
the municipal No
government
100. Existence of electronic Yes/Qualified,
procurement system Yes/No
101. Transparency index #
T.1 Transparency and 102. Municipal government
auditing of the %
T. Transparency accounts audited
government's public
management 103. Municipal companies' %
accounts audited by a third party
104. Own‐source revenue as a
percentage of total revenue %
105. Total transfers as a %
percentage of total revenue
U.1 Municipal revenue
and taxes 106. Earmarked transfers as a %
U. Taxes and percentage of total transfers
financial
107. Revenue from other sources
autonomy
(external donors) as a percentage %
of total revenue

108. Utility cost recovery %
U.2 Collection
management 109. Taxes collected as a %
percentage of taxes billed

880 ITU‐T's Technical Reports and Specifications