ITU‐T's Technical Reports and Specifications 881 III. Fiscal sustainability and government #Topics #Subtopic #Indicator #Unit of measurement V. Expenditure management V.1 Quality of public spending 110. Performance indicators and goals for tracking budget execution Yes/No 111. Gross operating budget (current expenditure as percentage of total expenditures) % 112. Gross capital budget (capital expenditure as percentage of total expenditures) % 113. Annual growth rate of current expenditure % annual 114. Budget's alignment with plan Yes/No W. Debt W.1 Contingent liabilities 115. Contingent liabilities as a percentage of own revenue % W.2 Sustainability of municipal debt 116. Debt service ratio % 117. Debt growth %