Reporting mechanisms need to be clear and precise. Clear reporting procedures will need to be put in place vis-à-vis higher levels of government (central government, in the case of regional administrations, for example) and horizontally, vis-à-vis other government agencies at the same level. In the medium and longer-term, audit courts can be a useful regulatory mechanism. Transitions from the existing system to new systems have to be carefully planned to avoid conflict between new reporting arrangements and enduring mechanisms.