Complete the audit of assets and liabilities of all counties including those inherited at the onset of devolution (¶12).
Introduced at R0. Macro criticality: Limit fiscal risks. At R1, test date reset to end-December 2015.
At R2, it is not completed. A first-ever list of assets and liabilities is ready for all but one of the 47 counties. The auditing phase will start in June 2016.