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The EITI glossary

This glossary is compiled by the EITI International Secretariat and is only provided as a resource.

Accountability

The obligation of an individual or organisation to account for its activities, to accept responsibility for them, and to disclose the results in an open manner.

Annual progress report (APR)

The annual progress report communicates the efforts a country implementing the EITI has undertaken during a specific year to meet and/or maintain compliance with the EITI Requirements. The report includes the progress made in achieving the objectives set out in the country’s workplan and examples of the impact of the EITI in a particular year. The multi-stakeholder group is required to publish the annual progress report (Requirement 7.4) for a specific year no later than 1 July of the following year.

Artisanal mining

Mining activity carried out by persons or groups not employed by a mining company, but working independently, using their own resources. 

Auditor

An organisation, typically an independent audit firm, licensed or otherwise certified to provide financial audits and related services by professional standards or chartering authority for auditors within a designated legal jurisdiction. In EITI context, the auditor is typically charged with the responsibility of inspecting the financial accounts and other information held by those companies and/or government agencies involved in the extractive industries, for purposes of ascertaining whether such accounts and information are accurately recorded and reported.

Aggregation

A method of reporting which consolidates payments made by individual companies. This prevents individual company payments or government revenues being identified in a published EITI Report. Aggregation can also refer to the consolidation of different types of payments or revenues received so that individual payments or revenue streams cannot be identified