What aspect should be included in the submission package by governments participating in the Certificate Program?

The aspect that should be included in the submission package by governments participating in the Certificate Program is the written responses to prior year's comments. This inclusion is vital as it demonstrates that the government has thoughtfully considered feedback from previous assessments and has taken steps to address any issues or suggestions raised. It reflects a commitment to transparency and continuous improvement, which are essential elements of effective financial management and reporting.

By providing responses to prior comments, governments showcase their willingness to engage with evaluators and exhibit how they have implemented changes or improvements based on that feedback. This not only aids in the evaluation process but also helps to build trust with stakeholders by showing that the government is responsive to prior critiques and is actively working to enhance its financial practices.

While the submission of financial statements, a summary of financial goals, and general administrative details might be helpful, they do not exhibit the same level of responsiveness and commitment to improvement as addressing past comments does. Thus, including written responses is a pivotal component of the submission package for the Certificate Program.