880 ITU‐T's Technical Reports and Specifications Table K.3 – indicators of fiscal sustainability and government of ESCI III. Fiscal sustainability and government #Topics #Subtopic #Indicator #Unit of measurement R. Participatory public management R.1 Citizen participation in planning of government's public management 94. Existence of a participatory planning process Yes/Qualified, Yes/No 95. Existence of participatory budgeting Yes/No and % of the budget R.2 Public reporting 96. Public reporting sessions per year # S. Modern public management S.1 Modern processes of public management of the municipal budget 97. Existence of a multi‐annual budget Yes/No and years 98. Remuneration of personnel based on a system of performance indicators Yes/No and % of personnel S.2 Modern systems of public management of the municipal government 99. Existence of electronic systems for tracking the municipality's management Yes, electronic/ Yes, manual/ No 100. Existence of electronic procurement system Yes/Qualified, Yes/No T. Transparency T.1 Transparency and auditing of the government's public management 101. Transparency index # 102. Municipal government accounts audited % 103. Municipal companies' accounts audited by a third party % U. Taxes and financial autonomy U.1 Municipal revenue and taxes 104. Own‐source revenue as a percentage of total revenue % 105. Total transfers as a percentage of total revenue % 106. Earmarked transfers as a percentage of total transfers % 107. Revenue from other sources (external donors) as a percentage of total revenue % U.2 Collection management 108. Utility cost recovery % 109. Taxes collected as a percentage of taxes billed %