<![CDATA[The Estimated Sustainable Income (ESI) is a benchmark for sustainable withdrawals, but it is not an absolute ceiling that prohibits larger transfers. This study analyzes how the interests of future generations are articulated and considered in accountability for Timor-Leste’s Petroleum Fund withdrawals above the ESI, focusing on the 2024 budget episode. The study adopted an interpretive paradigm and a qualitative approach based on document analysis, complemented by four semi-structured interviews with community leaders on Tara Bandu (a customary practice of affirming community rules) as a contextual lens. The documentary analysis used obligations, scrutiny, and consequences; the interviews were analyzed through coding, categorization, and themes. The government linked the proposed excess withdrawal to the interests of present and future generations; the documents contain projections of a reduced ESI and criticism of fiscal risks, but the evidence does not yet show that these considerations influenced the authorized amount. The interviews identified restrictions on use, responsibility, and long-term orientation as Tara Bandu themes. Articulation and scrutiny of intergenerational considerations are thus documented, but their direct influence on the authorized amount and on specific policy follow-up cannot be established from the corpus examined. The study provides an evaluative basis for the Parlamento Nacional (National Parliament) and the Ministry of Finance to distinguish among formal obligations, intergenerational considerations, scrutiny, and evidence of decision influence without equating Tara Bandu with fiscal norms.]]>
