Contents -- Acknowledgments -- EITI Acronyms and Glossary -- Introduction -- Purpose of this report -- EITI countries as of November 1, 2007 -- EITI principles and EITI criteria -- "EITI Source book" as guidance -- EITI Validation Guide -- The role of The World Bank -- Chapter 1: Starting an EITI Program -- The benefits of EITI implementation -- Countries that implement EITI -- Building a consensus on EITI -- Signing up to EITI and first steps -- Chapter 2: Stakeholders and Governance Structures -- Introduction -- Stakeholders typically involved -- Multistakeholder steering groups and their governance -- Other considerations -- Functions of multistakeholder steering groups -- Chapter 3: Determining the Scope of an EITI Program -- Introduction -- Issues considered when determining the scope of an EITI program -- EITI reports and reconciliation and audit processes -- A discussion on materiality -- A discussion on aggregation/disaggregation -- Subnational payments and revenue decentralization -- Ancillary sectors and other oil, gas, or mining-related transactions -- Differentiating between core EITI and "EITI plus" -- Chapter 4: Developing an EITI Work Plan -- Introduction -- Structuring and consulting on EITI work plans -- Implementation timeline -- Funding an EITI program -- Chapter 5: The Role of Government in EITI Implementation -- Introduction -- Providing the political lead and support for the EITI process -- Capacity building for the implementation unit and government agencies -- Ensuring full company participation and addressing confidentiality concerns -- Providing a legal basis for implementation -- Providing details of government revenues -- Chapter 6: The Role of Companies and Civil Society Groups in EITI -- Introduction -- Helping to jump-start the EITI process and steer the initiative.

Helping to shape the EITI scope, reporting, and disclosure -- Communicating EITI results -- Capacity building considerations -- Chapter 7: Producing an EITI Report -- Introduction -- Selecting a reconciler/administrator (or auditor, if that is the case) -- Terms of reference for a reconciler/administrator (or auditor) and EITI report content -- A note on EITI reporting templates -- A note on international audit standards in relation to EITI criteria -- Chapter 8: Communicating EITI -- Introduction -- Common communications strategies and tools -- Chapter 9: Results: Monitoring and Evaluation of EITI Programs -- Introduction -- Emerging monitoring and evaluation practices -- Chapter 10: International EITI Structures -- Introduction -- EITI's international governance structures -- International development agencies' role on EITI board -- Chapter 11: The Emerging Evidence of the Impact of National EITI Programs -- Emerging results of EITI programs -- Chapter 12: Conclusion: Important Factors in Successful EITI Programs -- Overarching lessons and themes -- Appendix A Hydrocarbon- and mineral-rich countries -- Appendix B EITI validation process -- A summary of the EITI validation process and indicators -- Appendix C Sample EITI results measurement template (and indicators) -- Appendix D Useful Resources -- International and National EITI Web sites -- Resources for civil society groups -- World Bank Web sites -- Select publications -- Boxes -- Box 1.1 EITI countries as of November 1, 2007 -- Box 1.2 EITI principles and criteria -- Box 2.1 Stakeholders typically involved in EITI -- Box 2.2 State-owned companies -- Box 2.3 Memorandums of understanding/terms of reference -- Box 3.1 Different approaches in oil and gas producing and mining countries -- Box 3.2 Other kinds of audits -- Box 4.1 Typical work plan content.

Box 8.1 Typical communications tools for EITI -- Figures -- Figure 2.1 Guinea EITI steering committee organizational chart -- Figure 3.1 Company and payment materiality thresholds -- Figure 3.2 Company and payment data aggregation -- Figure 7.1 EITI reporting process -- Figure 10.1 EITI's international governance structure -- Tables -- Table 3.1 Differentiating between core EITI and "EITI plus" -- Table 4.1 Example of a generic and simplified indicative EITI budget (per annum) -- Table A.1 Hydrocarbon-rich countries, 2000-05 -- Table A.2 Mineral-Rich Countries, 2000-05.