C-003 - Section 3
International assistance obligations and disbursements are not interchangeable
Section 3 preserves separate accounting states while carrying the unresolved beneficiary-capture share as an open question.
Open Question
A-004 - IMF budget-scoring treatment
Open questions are published to keep the limits of the current record explicit.
Why it matters
International financial institution support can score differently from direct grant aid, so IMF-related treatment affects scope discipline in the international-assistance universe.
Current web-edition status
The publication flags IMF scoring treatment instead of assuming a simple add-or-exclude rule where the budget basis may differ.
Record required to resolve it
A primary budget-scoring record clarifying how the relevant IMF support should be treated on the audit's chosen basis.
Related source IDs
No source record has been linked yet in the current web edition.