MSG Direction Needed for 2016 Timeline January 20 th 2016

- 2 - Recommendations and Decisions Needed Critical Path Recommendations and MSG Decisions MSG Decision? Date Needed By Plan for Handling Recommendations and Decisions Reporting and Reconciliation Scope/Reporting Template: revenue streams, company materiality, commodities Y3/8 Implementation Subcommittee makes a recommendation in January/February, MSG makes a decision in March Margin of VarianceY3/8 Implementation Subcommittee makes a recommendation in January/February, MSG makes a decision in March Impact of draft SEC rule on tax reporting Y3/8 Implementation Subcommittee makes a recommendation in January/February, MSG makes a decision in March IA recommendations from 2015 report (changes to reconciliation process) Y3/8 Implementation Subcommittee makes a recommendation in January/February, MSG makes a decision in March Communications and outreach approach for companies NMarchCommunications and Outreach Subcommittee makes a recommendation by March Contextual Narrative Online Report Quarterly Update 1NLate January Implementation Subcommittee makes a recommendation in late January (IA will provide a starting point recommendation) Online Report Quarterly Update 2NLate February Implementation Subcommittee makes a recommendation in late February (IA will provide a starting point recommendation) Online Report Quarterly Update 3NLate April Implementation Subcommittee makes a recommendation in late April (IA will provide a starting point recommendation) Opt-in ApproachY3/8 State and Tribal Opt-in Subcommittee makes a recommendation about the opt-in approach, MSG makes a decision in March (based on opt-in approach submitted to the International Secretariat, IA will provide starting point recommendations) Opt-in States and TribesN4/30 State and Tribal Opt-in Subcommittee identifies states and tribes that will opt-in to the 2016 USEITI Approach to County UpdatesNLate March Implementation Subcommittee confirms approach to County Updates by late March (IA will provide starting point recommendations) Executive Summary ApproachYJune Implementation Subcommittee makes a recommendation for approach in May (IA will provide starting point recommendations), MSG makes a decision on the approach in June

Timeline as of 1/20/16 DecJanFebMarAprilMayJuneJulyAugSepOctNovDec Reporting and Reconciliation Reporting Template Company Outreach and Communication Reporting Reconciliation Contextual Narrative Online Updates and Visualizations State Additions County Updates Executive Summary/Online Report Project Management Draft Reconciliation Report Final Reconciliation Report IS rec: reporting and reconciliation MSG dec: reporting and reconciliation 1 st Update2 nd Update3 rd Update MSG dec: opt-in approach Final Program Debrief QCP, PMP, Monthly Status Report, Draft Project Plan Draft IA DeliverableFinal IA Deliverable MSG decisions and Subcommittee recommendations leading to MSG decisions MSG Meeting On-going process IS rec: Implementation Subcommittee recommendation MSG dec: MSG decision STOI rec: State and Tribal Opt-In Subcommittee recommendation STOI rec: opt-in approach IS rec: Executive Summary MSG dec: Executive Summary Final Project Plan STOI rec: Identify opt- in states and tribes