Comparison of CRS Year-1 ODA disbursements with IATI Year-1 ODA disbursements + expenditure. (Ad hoc manual arrangements for Multilaterals and other Non-DAC reporters.)
Bilateral CRS Reporters:
Comparison of CRS Year-1 CPA disbursements with IATI Year-1 CPA disbursements + expenditure. Documentation should provide a clear explanation (for non-statisticians) of the CPA calculation.
Comparison of Year-1 total operational spend derived from public documents with IATI Year-1 total disbursements + expenditure. The total operational spend should be referenced from a single public table which is maintained by the administrators of the Indicator and which contains links to source data.
Intention of coverage ratio was to provide a single figure to apply to all data coming from IATI to reflect that IATI's coverage can be less than that in CRS/FSS. Current methodology is overly complicated by differing for forward looking information and it only works for Bilateral CRS reporters.
The common standard is meant to cover all resources provided through development co-operation. This could argue for measuring total disbursements, whether ODA or not. The argument for using ODA instead of total resources for bilateral donors was that non-ODA resources are not consistently measured across donors and the definitions are under review.
On the other hand, the standard is to "meet the information needs of developing countries" and this is better measured by CPA which "provide[s] a better estimate of the volume of resources transferred to developing countries" and "tracks the portion of aid on which recipient countries have, or could have, a significant say and for which donors should be accountable for delivering". It is thus proposed to use CPA for bilateral donors.
For multilateral donors, especially development banks, it is important to include non-concessional flows which account for an increasing share of their resource provision. It is proposed that the CPA portion of their OOF flows should be added to their existing CPA given as ODA.
For other donors not reporting to CRS, it is proposed that their IATI reporting should be compared to public documents of their total operational spend - as was done in the pilot indicator.