Budgeting and accounting for SGs

-  Ensure that SGs are accounted and budgeted for in accordance with modern standards;

-  Ensure that the SG obligations are properly disclosed and make this information available to audit bodies;

-  Ensure that SGs are controlled centrally and approved by the ministry of finance (in particular for SGs granted by sub-sovereign entities);

-  Set overall caps on the risks to which the Government is exposed;

-  Assess whether the SG changes the Eurostat classification of the PPP project;

-  Check that the SG is consistent with national budget constraints.