The comply or explain principle is the key tool available to AIReF to fulfill its remit. Under this principle public administrations must follow the recommendations made by AIReF or explain the reasons why they depart from them. Implementation of the recommendations made by AIReF should give rise to a constructive, transparent dialogue between the independent fiscal institution and the competent levels of government.
Ruling 14/15 on the Calendar for requesting and receiving information to issue reports and follow-up on recommendations for 2015 states that at the end of each quarter the follow-up on the recommendations made up until the start of that quarter will be published.
The recommendations are split into two categories and listed by public administration:
- Recommendations on the object of the report or due to non-compliance with budget stability legislation
- Recommendations on limitations to the scope that are made when there are shortcomings in the relevant information required for the publication of the report
- Recommendations listed by order of public administrations