This indicator assesses government policies, strategies and investment programmes for the agricultural and rural development sector, and the efficiency, consistency and transparency with which resources are allocated and managed, and their use is reported on. It assesses whether government: (a) gives adequate emphasis to the sector in its planning and budgeting and has in place policies, strategies and investment programmes that are appropriate and consistent with each other; (b) has in place effective financial management systems to ensure that expenditures are consistent with the approved budget, and to provide for timely and accurate financial reporting and auditing; and (c) allocates and makes available appropriate proportions of the sectoral budget to the different levels of government (national, state, provincial, district and below, as relevant). This is a Composite index (i.e. aggregating multiple sources)