## The IMF’s COVID-19 Crisis Capacity Development Initiative — Report on Activities, December 2021

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---

### Overview and Purpose
- The report was prepared for the Coordinating Committee of the COVID-19 Crisis Capacity Development Initiative (CCCDI) in advance of the fourth Coordinating Committee meeting on January 11, 2022.
- The CCCDI continues to respond to capacity development (CD) needs in core IMF areas:
  - inclusive growth;
  - governance and accountability in crisis response;
  - incorporating climate into macroeconomic frameworks to support a green recovery;
  - strengthening debt management; and
  - digitalization.

### Key Activities and Outcomes (since last quarterly report)
- Funds allocated to 42 CD activities (two are new; two ongoing activities merged with others).
- Training and technical assistance delivered:
  - More than 200 government officials participated in courses on improving tax administration to boost domestic revenues in Central America.
  - CD to integrate gender into medium-term and annual budget processes provided in The Gambia and Liberia; three missions completed with a third country to be identified in early 2022.
  - An expert hired to work on gender diversity in central banks; a survey will be carried out in January to capture baseline data.
  - In Mozambique, assistance extended to strengthen the capacity of Supreme Audit Institutions.
  - CD support on emergency audits requested by Solomon Islands, Comoros, and Guinea Bissau.
  - Preliminary work on establishing a database of published audits of emergency spending has started and will be shared before the end of the fiscal year.
  - In South Asia, regional webinars on cybersecurity in the financial sector were delivered to 6 member countries.
  - In Samoa, the IMF piloted new tools to enhance macro-fiscal analysis of climate policies through the Climate Macroeconomic Assessment Program (CMAP).

### Business Continuity, Disaster Recovery, and Revenue Mobilization
- Eight countries benefited from CD on (a) managing disruptions in domestic revenue; and (b) ensuring equity and fairness in tax reforms. Six additional countries are expected to seek assistance in 2022.
- CD provided to Angola, Madagascar, and Namibia on disaster recovery plans and business continuity in tax administration; a regional seminar to share lessons is being developed.
- Albania: IMF working with authorities to update the Medium-Term Revenue Strategy (MTRS) to incorporate COVID-19 shocks and to strengthen customs administration to boost domestic revenues.
- Lebanon: IMF developing short and longer-term recommendations to address sharp declines in tax revenues due to national lockdowns and other challenges over the past two years.

### Financing, Commitments, and Funding Gaps
- Declared financial support from partners currently totals $39.9 million.
  - $33.7 million has been signed.
  - $30.0 million has been received.
- Programming commitments total $43.5 million to date.
- New additional urgent crisis recovery-related requests reach $9.3 million.
- On this basis, additional funding of at least 13 million will be needed; IMF staff will continue to seek support from donors.

### Selected Programmatic Workplan Highlights (as of December 16, 2021 — monetary amounts in millions of U.S. dollars where shown)
- Regional programs (selected entries — RCDC FY22 / FY23 / FY24 and status):
  - AFRITAC Central: Customs Administration Advisor — RCDC FY22: 0.22; FY23: 0.45; FY24: 0.45. Status: advisor selected; appointment planned to start January 3.
  - AFRITAC Central and West: Tax and Customs Digitalization — RCDC FY22: 0.80; FY23: 0.35; FY24: —. Status: digitalization delivery plan to be implemented over FY22 and FY23.
  - AFRITAC East: Multi-topic support (Revenue Mobilization, PFM, Monetary Policy and Foreign Exchange, Financial Sector Supervision, Statistics and High Frequency Data for Nowcasting, Cybersecurity) — RCDC FY22: 2.50; FY23: 2.50; FY24: —. Status: since May 2021, 65 CD activities completed and 23 ongoing; support to Eritrea, Ethiopia, Kenya, Malawi, Rwanda, South Sudan, Tanzania and Uganda.
  - AFRITAC East: Tax Administration Advisor for MTRS support — RCDC FY22: 0.22; FY23: 0.45; FY24: 0.45. Status: advisor appointed; expected to commence in February 2022.
  - AFRITAC South: Tax Administration Advisor to restore revenue collections — RCDC FY22: 0.23; FY23: 0.45; FY24: 0.45. Status: advisor appointed; start December 8, 2021; remote work then travel to Mauritius by end of January 2022.
  - AFRITAC South: Business Continuity and Disaster Recovery Assistance — RCDC FY22: 0.12; FY23: 0.12; FY24: —. Status: three CD missions (totaling 30 days) delivered to Angola, Madagascar and Namibia in Q3; further three missions (30 days) planned for Q4.
  - AFRITAC West: Transparency in accounting, budgeting, execution, reporting and monitoring of COVID-19 resources; macro-fiscal management tools and public investments management — RCDC FY22: 0.74; FY23: 0.30; FY24: —. Status: regional advisor for Guinea, Guinea-Bissau, and Niger hired; advisor started December 1, 2021 with Guinea.
  - AFRITAC West 2: Integrate gender in budget processes; Ghana to incorporate climate into infrastructure appraisal — RCDC FY22: 2.00; FY23: 0.95; FY24: 0.60. Status: climate beneficiary finalizing annual budget process; Sierra Leone and Gambia interested; two missions to Gambia and one to Liberia completed on gender; discussions pending for third country.
  - ATI: Greening macro-frameworks, debt management, and forecasting — RCDC FY22: 0.30; FY23: 0.30; FY24: 0.90. Status: terms of reference for hiring resilience advisor finalized; recruitment expected by February 2022.
  - CAPTAC-DR: Macroeconomic forecasting tools and policy decision frameworks — RCDC FY22: 0.50; FY23: 0.65; FY24: —. Status: staffing for El Salvador and Dominican Republic ready in January 2022; scoping missions planned for February/March 2022; delivery to start by March/April 2022.
  - CAPTAC-DR: Improve tax administration and compliance — RCDC FY22: 0.08; FY23: 0.19; FY24: —. Status: two courses on filing and payment obligations and one on tax auditing delivered with overall participation of around 200 officials; a fourth course scheduled for January 2022.
  - METAC: Boost domestic revenues impacted by COVID — RCDC FY22: 0.31; FY23: 0.63; FY24: —. Status: customs administration advisor selected; planned start by January 17, 2022.
  - SARTTAC: Macro-fiscal advisor for planning and forecasting — RCDC FY22: 0.17; FY23: 0.38; FY24: —. Status: new advisor recruited; expected to commence assignment in January 2022; workplans include support in India (subnational) and Sri Lanka.
  - SARTTAC: Cyber-regulatory framework assessments for 6 member countries — RCDC FY22: 0.05; FY23: —; FY24: —. Status: regional webinars on cybersecurity held December 1-2, 2021.

- Thematic program highlights (selected — FY amounts and status):
  - Climate Change (supporting policymaking in low-income and low-end emerging market economies) — FY22: 0.60; FY23: —; FY24: —. Status: project on epidemics and school completion finds epidemics significantly increase school dropout for boys and girls, with girls most hardly affected; findings presented at 2021 Annual Meetings and published as an IMF working paper. Ongoing DSGE model development and studies on natural disasters and debt costs. First pilot application of model-based toolkit in Samoa as part of CMAP.
  - Transition risks from climate change mitigation policies (new) — FY22: 0.20; FY23: 0.40; FY24: —. Status: planned.
  - Expenditure Policy (PFM, SDGs) — FY22: 0.55; FY23: 0.55; FY24: —. Status: Sierra Leone workshops on benefit incidence analysis of education near complete; health spending ongoing; expansion to public wage bill management planned. Jordan: staffing of new Macro-Fiscal Unit progressing; desk work on energy subsidy reform continues.
  - Fiscal Risk (incorporating COVID-related fiscal risks in the Fiscal Risk Assessment Tool) — FY22: 0.08; FY23: 0.12; FY24: 0.07. Status: expert identified to deliver initial quantification methodology; draft ToR prepared.
  - Macroeconomic Frameworks — FY22: 1.12; FY23: 1.45; FY24: —. Status: Mongolia project nearing completion ahead of time and substantially below budget; customized Debt Dynamics Tool (DDT) developed and informs draft budget law; Papua New Guinea delivery delayed due to low absorptive capacity and preference for in-person delivery; Chad DDT-based project progressing; Myanmar project on hold until CD deliveries by the IMF can resume.
  - PFM (strengthening Public Financial Management) — FY22: 1.86; FY23: 1.91. Status: state-owned enterprise advisor for Anglophone Sub-Saharan Africa started December 6, 2021; draft program discussed with RTACs advisors; short-term experts provided CD on cash-flow projections in The Gambia (October) and analytical support for fiscal analytical tools (October); revenue advisor for Comoros and Madagascar entered on duty December 1, to settle in Madagascar in January.
  - Revenue Administration — FY22: 1.14; FY23: 1.17. Status: Nigeria advisor to start in January 2022; short-term advisor provided CD on PAYE and personal income tax systems and taxpayer segmentation practices; South Sudan continuing to implement NRA and e-Tax; mission assisted with ITAS user specification and functional requirements; Cameroon support on IT architecture and data management roadmaps; Togo assistance on enterprise-wide compliance risk management strategy.
  - Supreme Audit Institutions — FY22: 1.22; FY23: 1.23. Status: diagnostic mission to Mozambique completed with preliminary recommendations; CD requested in Solomon Islands, Comoros, and Guinea Bissau; planning for regional events initiated; preliminary work for a public database of audits of emergency spending initiated.
  - Tax Policy — FY22: 1.10; FY23: 1.10. Status: fifteen beneficiary countries identified; CD delivered to eight countries, one ongoing; remaining six expected to seek assistance within FY22.

### Country Program Snapshots (selected)
- Albania — FY22: 0.16. Updating the MTRS to post-COVID-19 challenges and strengthening customs administration. Status: review of draft MTRS carried out in November; authorities intend to finalize MTRS by end of 2022.
- Brazil (Sao Paulo State) — FY22: 0.13; FY23: 0.13. Strengthening the Public Sector Costing System to increase efficiency of COVID-19 health and social spending. Status: mission delayed until January 2022 at authorities’ request.
- Costa Rica (Gender Budgeting, new) — FY22: 0.20. Status: Medium-Term Fiscal Framework mission scheduled for December and a Gender Budgeting mission in January 2022.
- Jordan — FY22: 0.80; FY23: 0.70. Support on a Transformational Tax Administration Reform. Status: short-term remote mission (October 6-21, 2021) supported authorities to achieve a structural benchmark under the Extended Fund Facility (EFF); resident revenue administration advisor selected with planned start date January 17, 2022.

### Risks, Rationale, and Next Steps
- The pandemic continues to pose significant risks to economic and financial stability given:
  - the emergence of new COVID-19 variants;
  - low vaccination rates; and
  - limited dissemination of vaccines in many parts of the world.
- Capacity development to strengthen economic institutions and provide safety nets to vulnerable populations remains essential.
- Partner support is critical to ensure a strong and steady global recovery; additional fundraising efforts will be undertaken to meet demand.

### Country Capacity Development Activities; Financial Contributions and Cash Flow (Section 2)

- Country-level CD activities and status (selected):
  - Jordan: PFM, Cash Management, addressing Liquidity Pressures — Amount: 0.10. Status: HQ-led remote CD activity took place in November-December 2021.
  - Lebanon: Establishing a Business Continuity Plan for the Lebanon Tax Authority and strengthening compliance risk management — Amount: 0.17. Status: HQ tax/customs mission (October 18-November 11, 2021) reviewed tax and customs administration and helped develop a plan of actions for short-term and longer-term reform strategies.
  - Morocco and Jordan: Developing Forecasting and Policy Analysis Systems (FPAS) — Countries: Morocco, Jordan — Amount: 0.33. Status: No FPAS TA missions to Morocco’s Bank Al Maghrib from September 10 to December 14; two FPAS TA missions to the Central Bank of Jordan took place during June-July and September-October 2021, focusing on the Jordan Analysis Model (JAM).
  - Pakistan: Follow-up to TADAT assessment reform recommendations — Amount: 0.35; Additional amount listed: 0.25. Status: TADAT assessment completed; CD to advise the Federal Board of Revenue (FBR) on Compliance Risk Management, strategic planning, and a Compliance Improvement Plan completed. FBR requested advice on Change Management.
  - Tajikistan: Strengthen tax administration and tax collection — Amount: 0.06. Status: Planned.
  - Yemen: Strengthen core tax functions impacted by crisis — Amount: 0.02. Status: FAD working with Yemeni authorities to agree timing and scope of a remote short-term expert assignment.

- Financial Contributions Statement (selected figures):
  - Contributions to be disbursed into the CCCDI Subaccount: 26.6
  - China — Signed Date: 6/9/2021 — Agreement Currency: USD — Agreement Amount: 5.0 — Contributions Received: 5.0 — Contributions to be disbursed into the CCCDI Subaccount: 5.0
  - Germany — Signed Date: 1/5/2021 — Agreement Currency: EUR — Agreement Amount: 6.0 — Contributions Received (USD equivalent shown): 7.3 — Contributions to be disbursed into the CCCDI Subaccount: 3.6 — Future Contributions to be disbursed into the CCCDI Subaccount: 3.4
  - Korea — Signed Date: 2/17/2021 — Agreement Currency: USD — Agreement Amount: 4.0 — Contributions Received: 4.0 — Contributions to be disbursed into the CCCDI Subaccount: 4.0
  - Singapore — Signed Date: 9/8/2021 — Agreement Currency: USD — Agreement Amount: 2.0 — Contributions Received: 2.0 — Contributions to be disbursed into the CCCDI Subaccount: 2.0
  - Spain — Signed Date: 12/22/2020 — Agreement Currency: USD — Agreement Amount: 2.0 — Contributions Received: 2.0 — Contributions to be disbursed into the CCCDI Subaccount: 2.0
  - Canada (Pledge) — Agreement Currency: CAD — Agreement Amount: 5.0 — Contributions Received (USD equivalent shown): 3.9
  - Belgium (Pledge) — Agreement Currency: EUR — Agreement Amount: 2.0 — Contributions Received (USD equivalent shown): 2.4
  - Contributions to be disbursed through other subaccounts: 13.4
  - Japan (through Japan subaccount) — Signed Date: 11/26/2020 — Agreement Currency: USD — Agreement Amount: 10.0 — Contributions Received: 10.0 — Contributions to be disbursed through other subaccounts: 10.0
  - Switzerland (through SEE Fund) — Signed Date: 12/15/2020 — Agreement Currency: CHF — Agreement Amount: 3.0 — Contributions Received (USD equivalent shown): 3.4 — Contributions to be disbursed through other subaccounts: 3.4
  - Total (Contributions) — Agreement Amount (sum shown): 39.9 — Contributions Received (sum shown): 30.0 — Contributions to be disbursed into the CCCDI Subaccount (sum shown): 3.4

### Cash Flow Statement and Projections (As of November 30, 2021; in millions of U.S. dollars)
- Contributions (by category shown): 23.0, 7.0, 3.4, - ; Total Inflows: 33.4
- Interest Earned: 0.0, 0.0, - , - ; Total Interest: 0.0
- Total Inflows (combined): 23.0, 7.0, 3.4, - ; 33.4 (Total)
- Expenses: - , 2.0, - , - ; Total Expenses: 2.0
- Transfers: 3.4, 3.4, - , - ; Total Transfers: 6.8
- Approved Budget Ongoing Programs: - , 13.6, 10.8, - ; Total Approved Budget Ongoing Programs: 24.4
- Total Outflows: 3.4, 19.0, 10.8, - ; 33.2 (Total)
- Available Cash Balance (by projection years): 19.6, 7.6, 0.2, 0.2, 0.2
- (+) Pledges: - , - , 6.3, - ; 6.3 (Total)
- (-) Continuation Ongoing Programs: - , - , 7.6, 2.7 ; 10.3 (Total)
- (-) New Requests: - , 0.5, 5.0, 3.8 ; 9.3 (Total)
- Estimated Funding Gap (by projection years): 19.6, 7.1, (6.6), (13.1), (13.1)

*IMF | COVID-19 Crisis Capacity Development Initiative — Report on Activities, December 2021*

### Section 1

### The IMF’s COVID-19 Crisis Capacity Development Initiative — Report on Activities, December 2021

### Overview and Purpose
- The report was prepared for the Coordinating Committee of the COVID-19 Crisis Capacity Development Initiative (CCCDI) in advance of the fourth Coordinating Committee meeting on January 11, 2022.
- The CCCDI continues to respond to pressing capacity development (CD) needs in core areas of IMF expertise, including:
  - inclusive growth;
  - governance and accountability in crisis response;
  - incorporating climate into macroeconomic frameworks to support a green recovery;
  - strengthening debt management; and
  - digitalization.

### Key Activities and Outcomes (since last quarterly report)
- Funds have been allocated to 42 CD activities (two are new; two ongoing activities merged with others).
- Training and technical assistance delivered:
  - More than 200 government officials participated in courses on improving tax administration to boost domestic revenues in Central America.
  - CD to integrate gender into medium-term and annual budget processes was provided in The Gambia and Liberia; three missions were completed with a third country to be identified in early 2022.
  - An expert was hired to work on gender diversity in central banks; a survey will be carried out in January to capture baseline data.
  - In Mozambique, assistance was extended to strengthen the capacity of Supreme Audit Institutions.
  - CD support on emergency audits was requested by Solomon Islands, Comoros, and Guinea Bissau.
  - Preliminary work on establishing a database of published audits of emergency spending has started and will be shared before the end of the fiscal year.
  - In South Asia, regional webinars on cybersecurity in the financial sector were delivered to 6 member countries.
  - In Samoa, the IMF piloted new tools to enhance macro-fiscal analysis of climate policies through the Climate Macroeconomic Assessment Program (CMAP).

### Business Continuity, Disaster Recovery, and Revenue Mobilization
- Eight countries have benefited from CD on (a) managing disruptions in domestic revenue; and (b) ensuring equity and fairness in tax reforms. Six additional countries are expected to seek assistance in 2022.
- CD provided to Angola, Madagascar, and Namibia on disaster recovery plans and business continuity in tax administration; a regional seminar to share lessons is being developed.
- Albania: IMF working with authorities to update the Medium-Term Revenue Strategy (MTRS) to incorporate COVID-19 shocks and to strengthen customs administration to boost domestic revenues.
- Lebanon: IMF developing short and longer-term recommendations to address sharp declines in tax revenues due to national lockdowns and other challenges over the past two years.

### Financing, Commitments, and Funding Gaps
- Declared financial support from partners currently totals $39.9 million.
  - $33.7 million has been signed.
  - $30.0 million has been received.
- Programming commitments total $43.5 million to date.
- New additional urgent crisis recovery-related requests reach $9.3 million.
- On this basis, additional funding of at least 13 million will be needed; IMF staff will continue to seek support from donors.
- Tables 2 and 3 in the report provide information on signed funding commitments, liquidity, and envisaged funding gaps.

### Selected Programmatic Workplan Highlights (as of December 16, 2021 — monetary amounts in millions of U.S. dollars where shown)
- Regional programs and status snapshots:
  - AFRITAC Central: Customs Administration Advisor to modernize customs — RCDC FY22: 0.22; FY23: 0.45; FY24: 0.45. Status: advisor selected; appointment planned to start January 3.
  - AFRITAC Central and West: Tax and Customs Digitalization — RCDC FY22: 0.80; FY23: 0.35; FY24: —. Status: digitalization delivery plan to be implemented over FY22 and FY23.
  - AFRITAC East: Revenue Mobilization, PFM, Monetary Policy and Foreign Exchange, Financial Sector Supervision, Statistics and High Frequency Data for Nowcasting, Cybersecurity — RCDC FY22: 2.50; FY23: 2.50; FY24: —. Status: since May 2021, 65 CD activities completed and 23 ongoing; support to Eritrea, Ethiopia, Kenya, Malawi, Rwanda, South Sudan, Tanzania and Uganda.
  - AFRITAC East: Tax Administration Advisor for MTRS support — RCDC FY22: 0.22; FY23: 0.45; FY24: 0.45. Status: advisor appointed; expected to commence in February 2022.
  - AFRITAC South: Tax Administration Advisor to restore revenue collections — RCDC FY22: 0.23; FY23: 0.45; FY24: 0.45. Status: advisor appointed; start December 8, 2021; remote work then travel to Mauritius by end of January 2022.
  - AFRITAC South: Business Continuity and Disaster Recovery Assistance — RCDC FY22: 0.12; FY23: 0.12; FY24: —. Status: three CD missions (totaling 30 days) delivered to Angola, Madagascar and Namibia in Q3; further three missions (30 days) planned for Q4.
  - AFRITAC West: Transparency in accounting, budgeting, execution, reporting and monitoring of COVID-19 resources; macro-fiscal management tools and public investments management — RCDC FY22: 0.74; FY23: 0.30; FY24: —. Status: regional advisor for Guinea, Guinea-Bissau, and Niger hired; advisor started December 1, 2021 with Guinea.
  - AFRITAC West 2: Support countries to integrate gender issues in annual and medium term budget processes; Ghana to incorporate climate into infrastructure and appraisal — RCDC FY22: 2.00; FY23: 0.95; FY24: 0.60. Status: climate beneficiary finalizing annual budget process; Sierra Leone and Gambia interested; two missions to Gambia and one to Liberia completed on gender; discussions pending for third country.
  - ATI: Capacity development on greening macro-frameworks, debt management, and improved forecasting — RCDC FY22: 0.30; FY23: 0.30; FY24: 0.90. Status: terms of reference for hiring resilience advisor finalized; recruitment expected by February 2022.
  - CAPTAC-DR: Knowledge transfer for macroeconomic forecasting tools and policy decision frameworks — RCDC FY22: 0.50; FY23: 0.65; FY24: —. Status: staffing for El Salvador and Dominican Republic ready in January 2022; scoping missions planned for February/March 2022; delivery to start by March/April 2022.
  - CAPTAC-DR: Improve tax administration and compliance to boost domestic revenues and promote more inclusive growth — RCDC FY22: 0.08; FY23: 0.19; FY24: —. Status: two courses on filing and payment obligations and one on tax auditing delivered with overall participation of around 200 officials; a fourth course scheduled for January 2022.
  - METAC: Boost domestic revenues impacted by COVID — RCDC FY22: 0.31; FY23: 0.63; FY24: —. Status: customs administration advisor selected; planned start by January 17, 2022.
  - SARTTAC: Macro-fiscal advisor to support planning and forecasting functions — RCDC FY22: 0.17; FY23: 0.38; FY24: —. Status: new advisor recruited; expected to commence assignment in January 2022; workplans include support in India (subnational) and Sri Lanka.
  - SARTTAC: Work with 6 member countries to assess cyber-regulatory frameworks — RCDC FY22: 0.05; FY23: —; FY24: —. Status: regional webinars on cybersecurity held December 1-2, 2021.

- Thematic program highlights and statuses:
  - Climate Change (supporting policymaking in low-income and low-end emerging market economies) — FY22: 0.60; FY23: —; FY24: —. Status: project on epidemics and school completion finds epidemics significantly increase school dropout for boys and girls, with girls most hardly affected; findings presented at 2021 Annual Meetings and published as an IMF working paper. Ongoing DSGE model development and studies on natural disasters and debt costs. First pilot application of model-based toolkit in Samoa as part of CMAP.
  - Transition risks from climate change mitigation policies (new) — FY22: 0.20; FY23: 0.40; FY24: —. Status: planned.
  - Expenditure Policy (capacity development for ministries of finance on public spending, SDGs) — FY22: 0.55; FY23: 0.55; FY24: —. Status: Sierra Leone workshops on benefit incidence analysis of education near complete; health spending ongoing; expansion to public wage bill management planned. Jordan: staffing of new Macro-Fiscal Unit progressing; desk work on energy subsidy reform continues.
  - Fiscal Risk (incorporating COVID-related fiscal risks in the Fiscal Risk Assessment Tool) — FY22: 0.08; FY23: 0.12; FY24: 0.07. Status: expert identified to deliver initial quantification methodology; draft ToR prepared.
  - Macroeconomic Frameworks (strengthening frameworks and debt dynamics analysis in selected Asian and African countries) — FY22: 1.12; FY23: 1.45; FY24: —. Status: Mongolia project nearing completion ahead of time and substantially below budget; customized Debt Dynamics Tool (DDT) developed and informs draft budget law; Papua New Guinea delivery delayed due to low absorptive capacity and preference for in-person delivery; Chad DDT-based project progressing; Myanmar project on hold until CD deliveries by the IMF can resume.
  - PFM (Strengthening Public Financial Management to address COVID-19 challenges) — FY22: 1.86; FY23: 1.91. Status: state-owned enterprise advisor for Anglophone Sub-Saharan Africa started December 6, 2021; draft program discussed with RTACs advisors; short-term experts provided CD on cash-flow projections in The Gambia (October) and analytical support for fiscal analytical tools (October); revenue advisor for Comoros and Madagascar entered on duty December 1, to settle in Madagascar in January.
  - Revenue Administration — FY22: 1.14; FY23: 1.17. Status: Nigeria advisor to start in January 2022; short-term advisor provided CD on PAYE and personal income tax systems and taxpayer segmentation practices; South Sudan continuing to implement NRA and e-Tax; mission assisted with ITAS user specification and functional requirements; Cameroon support on IT architecture and data management roadmaps; Togo assistance on enterprise-wide compliance risk management strategy.
  - Supreme Audit Institutions — FY22: 1.22; FY23: 1.23. Status: diagnostic mission to Mozambique completed with preliminary recommendations; CD requested in Solomon Islands, Comoros, and Guinea Bissau; planning for regional events initiated; preliminary work for a public database of audits of emergency spending initiated.
  - Tax Policy — FY22: 1.10; FY23: 1.10. Status: fifteen beneficiary countries identified; CD delivered to eight countries, one ongoing; remaining six expected to seek assistance within FY22.

### Country Program Snapshots (selected)
- Albania — FY22: 0.16. Updating the MTRS to post-COVID-19 challenges and strengthening customs administration. Status: review of draft MTRS carried out in November; authorities intend to finalize MTRS by end of 2022.
- Brazil (Sao Paulo State) — FY22: 0.13; FY23: 0.13. Strengthening the Public Sector Costing System to increase efficiency of COVID-19 health and social spending. Status: mission delayed until January 2022 at authorities’ request.
- Costa Rica (Gender Budgeting, new) — FY22: 0.20. Status: Medium-Term Fiscal Framework mission scheduled for December and a Gender Budgeting mission in January 2022.
- Jordan — FY22: 0.80; FY23: 0.70. Support on a Transformational Tax Administration Reform. Status: short-term remote mission (October 6-21, 2021) supported authorities to achieve a structural benchmark under the Extended Fund Facility (EFF); resident revenue administration advisor selected with planned start date January 17, 2022.

### Risks, Rationale, and Next Steps
- Given the emergence of new COVID-19 variants, low vaccination rates, and limited dissemination of vaccines in many parts of the world, the pandemic continues to pose significant risks to economic and financial stability.
- Capacity development to strengthen economic institutions and provide safety nets to vulnerable populations remains essential.
- Partner support is critical to ensure a strong and steady global recovery; additional fundraising efforts will be undertaken to meet demand.

*The IMF’s COVID-19 Crisis Capacity Development Initiative — Report on Activities, December 2021*

### Section 2

### Section 2 — Country Capacity Development Activities; Financial Contributions and Cash Flow

### Country-level Capacity Development Activities and Status
- Jordan: PFM, Cash Management, addressing Liquidity Pressures
  - Amount: 0.10
  - Status: The HQ-led remote CD activity took place in November-December 2021.

- Lebanon: Establishing a Business Continuity Plan for the Lebanon Tax Authority and strengthening of the compliance risk management function.
  - Amount: 0.17
  - Status: The HQ tax/customs mission (October 18-November 11, 2021) reviewed the status of tax and customs administration and helped develop a plan of actions for short-term and longer-term reform strategies.

- Morocco and Jordan: Developing Forecasting and Policy Analysis Systems (FPAS)
  - Countries: Morocco, Jordan
  - Amount: 0.33
  - Status: From September 10 to December 14, there were no FPAS TA missions to Morocco’s Bank Al Maghrib. Two FPAS TA missions to the Central Bank of Jordan (CBJ) took place during June-July and September-October 2021. Those focused on identifying the CBJ’s policy challenges and developing the structure of CBJ’s key policymaking model, the Jordan Analysis Model (JAM), to improve the analysis of fiscal policy, decompose the effects of domestic and external demand components, and broaden open economy issues under a pegged regime.

- Pakistan: Follow-up to TADAT assessment reform recommendations.
  - Amount: 0.35
  - Additional amount listed: 0.25
  - Status: The TADAT assessment for Pakistan has been completed. CD to advise the Federal Board of Revenue (FBR) on implementation of Compliance Risk Management, on strategic planning to address TADAT issues and on the creation of a Compliance Improvement Plan to address registration risks (tax base) have been completed. FBR has requested advice on Change Management to assist in the implementation of the strategic plan to address weaknesses.

- Tajikistan: Strengthen tax administration and tax collection
  - Amount: 0.06
  - Status: Planned.

- Yemen: Strengthen core tax functions impacted by crisis
  - Amount: 0.02
  - Status: FAD is working with the Yemeni authorities to agree on the timing and scope of a remote short-term expert assignment.

### Financial Contributions Statement (selected figures)
- Contributions to be disbursed into the CCCDI Subaccount: 26.6
- China
  - Signed Date: 6/9/2021
  - Agreement Currency: USD
  - Agreement Amount: 5.0
  - Contributions Received: 5.0
  - Contributions to be disbursed into the CCCDI Subaccount: 5.0
- Germany
  - Signed Date: 1/5/2021
  - Agreement Currency: EUR
  - Agreement Amount: 6.0
  - Contributions Received (USD equivalent shown): 7.3
  - Contributions to be disbursed into the CCCDI Subaccount: 3.6
  - Future Contributions to be disbursed into the CCCDI Subaccount: 3.4
- Korea
  - Signed Date: 2/17/2021
  - Agreement Currency: USD
  - Agreement Amount: 4.0
  - Contributions Received: 4.0
  - Contributions to be disbursed into the CCCDI Subaccount: 4.0
- Singapore
  - Signed Date: 9/8/2021
  - Agreement Currency: USD
  - Agreement Amount: 2.0
  - Contributions Received: 2.0
  - Contributions to be disbursed into the CCCDI Subaccount: 2.0
- Spain
  - Signed Date: 12/22/2020
  - Agreement Currency: USD
  - Agreement Amount: 2.0
  - Contributions Received: 2.0
  - Contributions to be disbursed into the CCCDI Subaccount: 2.0
- Canada (Pledge)
  - Agreement Currency: CAD
  - Agreement Amount: 5.0
  - Contributions Received (USD equivalent shown): 3.9
- Belgium (Pledge)
  - Agreement Currency: EUR
  - Agreement Amount: 2.0
  - Contributions Received (USD equivalent shown): 2.4
- Contributions to be disbursed through other subaccounts: 13.4
- Japan (through Japan subaccount)
  - Signed Date: 11/26/2020
  - Agreement Currency: USD
  - Agreement Amount: 10.0
  - Contributions Received: 10.0
  - Contributions to be disbursed through other subaccounts: 10.0
- Switzerland (through SEE Fund)
  - Signed Date: 12/15/2020
  - Agreement Currency: CHF
  - Agreement Amount: 3.0
  - Contributions Received (USD equivalent shown): 3.4
  - Contributions to be disbursed through other subaccounts: 3.4
- Total (Contributions)
  - Agreement Amount (sum shown): 39.9
  - Contributions Received (sum shown): 30.0
  - Contributions to be disbursed into the CCCDI Subaccount (sum shown): 3.4

### Cash Flow Statement and Projections (As of November 30, 2021; in millions of U.S. dollars)
- Contributions (by category shown): 23.0, 7.0, 3.4, - ; Total Inflows: 33.4
- Interest Earned: 0.0, 0.0, - , - ; Total Interest: 0.0
- Total Inflows (combined): 23.0, 7.0, 3.4, - ; 33.4 (Total)
- Expenses: - , 2.0, - , - ; Total Expenses: 2.0
- Transfers: 3.4, 3.4, - , - ; Total Transfers: 6.8
- Approved Budget Ongoing Programs: - , 13.6, 10.8, - ; Total Approved Budget Ongoing Programs: 24.4
- Total Outflows: 3.4, 19.0, 10.8, - ; 33.2 (Total)
- Available Cash Balance (by projection years): 19.6, 7.6, 0.2, 0.2, 0.2
- (+) Pledges: - , - , 6.3, - ; 6.3 (Total)
- (-) Continuation Ongoing Programs: - , - , 7.6, 2.7 ; 10.3 (Total)
- (-) New Requests: - , 0.5, 5.0, 3.8 ; 9.3 (Total)
- Estimated Funding Gap (by projection years): 19.6, 7.1, (6.6), (13.1), (13.1)

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_Source: https://www.imf.org/-/media/files/capacity-developement/cccdi/cccdi-progress-report-december-2021.pdf_