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Government Transfers - Deloitte

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<strong>Government</strong> transfers- transferring<br />

government<br />

• Eligibility criteria considerations:<br />

– Some transfer programs may require recipients to apply<br />

and meet eligibility criteria only once.<br />

– Other programs may require periodic application as well<br />

as evidence of ongoing eligibility over the periods<br />

funded.<br />

– The nature and extent of eligibility criteria may have an<br />

impact on the extent of a transferring government's liability<br />

under a transfer program at the financial statement date.

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