Requirement 5.1 (Distribution of revenues): the implementing country must disclose the share of government revenue derived from the extractive sector for the year + the distribution of those revenues across budget categories + budget lines (national + subnational). Requirement 5.2 (Subnational transfers): the implementing country must disclose any transfers between subnational government entities related to extractive revenues including the legal + actual amounts of subnational transfers + the formula used. Requirement 5.3 (Revenue management + expenditures): the implementing country must disclose information on revenue management policies + the role of any extractive-revenue funds (sovereign wealth funds + future generation funds + heritage funds) + the actual application of revenues to public expenditures. The Section 5 regime extends EITI's scope from RAW REVENUE DISCLOSURE (Section 4) to FOLLOW-THE-MONEY ANALYSIS - tracking where extractive-sector revenues end up in the budget + how they support public goods.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.