Validating guid

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Where information about licenses held by entities not covered by the EITI reporting process is missing, Validation is expected to evaluate whether the MSG has documented and explained the barriers to provision of this information and any government plans to overcome these barriers.Validation is expected to document whether the government’s policy on contract transparency has been disclosed.Where contracts are disclosed, Validation is expected to document whether the EITI Report provides an overview of the contracts and information on how these can be accessed (2.4.b).Validation is expected to document whether the EITI Report documents the government’s policy and MSG’s discussion on disclosure of beneficial ownership in accordance with provision 2.5.b.i.Validation is expected to document whether the EITI Report includes any additional information about the allocation of licenses, including whether the EITI Report includes commentary on the efficiency and effectiveness of these systems (2.2.d).Validation is expected to document whether the information set out in provision 2.3.a-b has been disclosed for all the licenses held by companies covered in the EITI reporting process.

In assessing the EITI disclosure provisions (Provisions 2-6 below), Validation is expected to state a clear view based on available evidence on three overarching issues in addition to applying the detailed guidance set forth below: Validation is expected to document whether a summary description of the fiscal regime has been disclosed, including the level of fiscal devolution, an overview of the relevant laws and regulations, and information on the roles and responsibilities of the relevant government agencies (2.1.a).Where disclosures are ‘expected’, the guidance below clearly states that the EITI Board should evaluate the evidence provided by the MSG, but that the findings should not be considered in assessing overall compliance with the EITI Standard.The assessment of the EITI provisions should be structured in three parts as per the illustration below.Effective as of 1 January 2017 Validation is expected to document whether the MSG has published a roadmap for beneficial ownership disclosure in accordance with provision 2.5.b.ii, including progress with implementation of the roadmap.Effective as of 1 January 2020, Validation is expected to document whether beneficial ownership has been disclosed in accordance with provisions 2.5.c-f.

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