The questions of the Checklist require a "yes" or "no" answer. For each question, background information and the relevant MGDD extracts are provided in the "EPEC comment" column.
Most of the questions contained in the Checklist are linked to one another: each section of the Checklist starts with a set of detailed questions, the answers to which lead to the main (core) questions marked in bold.
The majority of the answers to the Checklist questions will not lead to a final determination regarding the statistical treatment of a project. However, any tick in one of the "blue cells" automatically means that the project is on-balance sheet for government.
Although users may be tempted to answer the "blue cell" questions first, we recommend that they review and answer all the questions of the Checklist. Doing this will lead to a comprehensive review of all the aspects relevant to the statistical analysis of a project. Determining whether a project is on or off the government's balance sheet is often only possible once a detailed analysis of the entire project structure has been carried out.
The Checklist should help users collect all the information required by statisticians (national statistical offices and Eurostat) to assess a project. It should also facilitate discussions with these institutions.