The 2019 EITI Standard includes provisions on subnational payments and transfers and social expenditures by companies.
Requirement 4.6 requires multi-stakeholder groups to establish whether payments from companies to subnational government entities are material, and to disclose them where this is the case.
Requirement 5.2 enables stakeholders to assess whether the transfer and management of subnational transfers of extractive revenues are in line with statutory entitlements. It requires the disclosure of material transfers of revenue generated by the extractive sector between national and subnational governments. It also requires disclosure of the revenue sharing formula and the actual amount transferred.
Requirement 6.1 requires implementing countries to disclose social expenditures where they are mandated by law or contracts, including benefits provided in kind. Multi-stakeholder groups are encouraged to publish discretionary social expenditures where these are material.
Requirement 6.3 requires implementing countries to disclose information about the contribution of the extractive sector to the economy and can provide important contextual information for data on subnational transfers and social expenditures.
Requirement 7.1 requires implementing countries to consider access challenges and information needs of different genders and subgroups of citizens.