IMF How To Notes

How to Check Integrity of Fiscal Data

Author/Editor:

Pokar D Khemani ; Benoit Wiest

Publication Date:

November 4, 2016

Electronic Access:

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Summary:

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country’s public financial management system. This note provides guidance on how to detect issues with data quality, perform integrity checks, and reconcile fiscal data from various sources. It discusses the importance of reconciliation to provide reasonable assurance on the quality and reliability of government fiscal data, explores the main reasons for which discrepancies may arise, and explains how to conduct quality checks. The note concludes with recommendations for country teams of concrete steps to ensure data quality.

Series:

How-To Note No. 2016/004

Subject:

Budget planning and preparation Economic and financial statistics Financial statistics Fiscal accounting and reporting Government finance statistics Public debt Public financial management (PFM)