## COVID-19 Crisis Capacity Development Initiative Report on Activities, June 2022

## Source details

**Canonical URL:** [COVID-19 Crisis Capacity Development Initiative Report on Activities, June 2022](https://www.imf.org/-/media/files/capacity-developement/cccdi/cccdi-progress-report-june-2022.pdf)

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---

### Regional missions, scoping, and tool transfer
- The mission transferred knowledge using a semi-customized Macroeconomic Foundations Tool (MFT) template populated with Salvadorean data; the core group of staff began using it to build a fully customized tool and produce a baseline macroeconomic forecast.
- A scoping mission to Honduras was scheduled for July 2022 in agreement with the authorities.
- A pre-scoping engagement with the Ministry of Finance of the Dominican Republic was expected in June 2022.
- Activities in Nicaragua were not pursued by decision of its authorities.

### Improve tax administration and compliance to boost domestic revenues and promote more inclusive growth (CAPTAC-DR)
- Status: About 470 public officials trained through 4 seminars on filing and payment obligations and 3 on the tax auditing process.
- Seminar outcomes:
  - Strengthened knowledge of CAPDR tax administration officials on i) compliance with tax obligations, ii) payment control, iii) debt recovery, iv) sources of information for collection, v) collection strategies, and vi) electronic collection.
- Training on auditing:
  - Improved knowledge on VAT and corporate income tax audit procedures and evasion modalities, and on the control of special operations for both taxes.

### Boost domestic revenues impacted by COVID-19 (METAC)
- Status: The customs long-term advisor continued working remotely.
- Short-term expert activities delivered to date:
  - One on transfer pricing and anti-smuggling for Morocco.
  - One on the assessment of ASYCUDA IT system for the Libya customs administration.
- More short-term expert actions were under preparation.

### Macro-fiscal advisory support (SARTTAC)
- Delivered activities according to work program in close collaboration with FAD and other SARTTAC advisors:
  - (i) In-person review mission to the Indian State of Odisha (April 2022) to take stock of PFM and macro fiscal reforms progress.
  - (ii) Remote mission to Nepal on fiscal risk management as part of an HQ-led team (April 2022).
  - (iii) Mission to the Indian State of Tamil Nadu to continue macro-fiscal analysis and strategic planning work (May 2022).
- Contribution to regional training:
  - Long-term advisor contributed to a regional training organized by SARTTAC with PFM advisors on fiscal risk management (April 2022).

### Cyber-regulatory frameworks for financial and payment systems (SARTTAC)
- Work planned with six member countries to assess cyber-regulatory frameworks to strengthen financial and payment systems against greater cyber-risks.
- Status: No updates.

### Supporting policymaking on climate change issues and income inequality (RES)
- Climate Macroeconomic Assessment Program (CMAP) TA mission:
  - Second pilot application of a model-based toolkit conducted for Madagascar.
  - TA report of the first pilot application completed for Samoa.
- Distributional impact analyses:
  - Progress on analyses of distributional impacts of the COVID-19 pandemic in developing countries, including telework patterns using online surveys and pandemic impact on inequality and poverty using micro household surveys from India (collaboration with the India team).
- Gender and central banking:
  - Ongoing work "Who are Central Banks? Gender, Human Resources, and Central Banking" presented at an online conference "Pathways to Gender Equality in Central Banks" in May, organized by the International Economic Association (IEA), Banco de la República de Colombia, and Banco de España.
  - The project uses a comprehensive survey of central banks and IFIs to capture gender equality in central banking.

### Supporting policymaking on climate change issues and income inequality (SPR)
- Epidemics and education:
  - Project "Epidemics on school completion (completed)" finds epidemics lead to a significant increase in school dropout for both boys and girls, with girls most hardly affected.
  - Findings presented as an Analytical Corner’s session during the 2021 Annual meetings and published as an IMF working paper.
- Fiscal policy and inequality in Namibia (in progress):
  - Using the MIMMI App, three main conclusions:
    - (i) increasing CIT efficiency would mobilize additional revenues and improve distribution if supported by social transfers, but can hurt output,
    - (ii) Increasing the progressivity of PIT could improve distribution but comes at a cost of productivity loss,
    - (iii) Reducing SOEs (e.g. through privatization) improve aggregate productivity, leading to lower poverty and inequality.
  - Findings shared with the Minister of Finance and his team; authorities requested more information on calibration of tax inefficiencies, theoretical connection between CIT and corporate output, and differential effect of CIT and VAT on export activity.
  - Plan to produce a box for the next Article IV report and expand it to a working paper later.
- Climate Change, Demography and Growth (in progress):
  - Developing a DSGE model; first draft completed and an IMF staff presentation scheduled in June 2022.
- Climate Change and Domestic debt cost:
  - Paper progressing; consultant shared preliminary findings.
  - First draft expected by end-September 2022.

### Transition risks from climate change mitigation policies (RES)
- Modeling for the Mexican FSAP progressed using the IMF-ENV CGE model:
  - Two sets of climate policy scenarios for Mexico were run to extract changes in sectoral value added, trade patterns, and macro-economic variables.
  - Economic impacts will be used to assess risks/changes in the financial structure of firms.
  - A new CGE modeling expert joined the division to work on further FSAPs requiring modeling of climate transition macroeconomic and sectoral impacts.

### Strengthen capacity on central bank digital currency (CBDC) - JSA Digital Currency (MCM)
- Bilateral TA underway to: Egypt, Jordan (stage II), Haiti, and Honduras.
- Technical assistance to Azerbaijan and the Philippines in preparation; expected to be delivered by MCM under the JSA project in collaboration with LEG and ITD.
- Regional conferences on CBDC:
  - Sub-Saharan Africa regional conference on CBDC and crypto assets took place on April 5-6, 2022 (co-financed with AFE).
  - Caribbean regional conference on CBDC took place on May 12-13, 2022 and was jointly hosted with CARTAC.
  - Conferences covered CBDC overview, policy and macrofinancial implications, legal, financial integrity, technology, cybersecurity, interoperability issues, and country pilot experiences.

### Capacity development for Ministries of Finance on expenditure policy and SDGs
- Status: In Sierra Leone, an IMF CD activity on benefit incidence analysis in healthcare was planned for August.

### Fiscal risk assessment and FRAT
- A first draft of the fiscal risk quantification presentation was reviewed by the FRAT committee.
- Comments to be incorporated into an updated draft; methodology to be illustrated for subnational governments at the next FRAT committee meeting in July.
- Incorporating COVID-19-related fiscal risks in the Fiscal Risk Assessment Tool (FRAT) intended to provide a high-level portfolio perspective on macroeconomic and specific fiscal risks.

### Forecasting Policy and Analysis (FPAS) — Morocco and Jordan
- Status: No further activities to report. The next activity for Jordan planned for mid-July.

### Strengthening macroeconomic frameworks and debt dynamics’ analysis (JSA)
- Mongolia:
  - Project concluded successfully ahead of time and substantially below the projected budget.
  - Ministry of Finance staff developed a customized Debt Dynamics Tool (DDT) whose results inform the draft budget law.
- Papua New Guinea:
  - After an 8-month delay due to domestic factors, authorities reiterated interest. CD activities expected to resume in 2-3 months.
- Chad:
  - DDT-based project progressing; third delivery mission took place in April 2022 supporting production of public debt baseline and risk scenarios and integrating liquidity and solvency indicators.
  - Additional missions in the second half of 2022 will assist integration of tool outputs into policy analysis and decision making.
- Myanmar:
  - No TA activities delivered; the Myanmar Macroeconomic Frameworks TA project remained on hold.
- Philippines:
  - New project to modernize Central Bank policy analysis model; first CD mission in April 2022 reviewed structure and recommended changes to better capture highly volatile international financial conditions and shocks in imported food prices.

### Strengthening PFM to address COVID-19 challenges and post-recovery (JSA)
- Madagascar:
  - Resident advisor continued work on budget classification (finalization of the functional classification).
  - Project financed a stocktaking mission on asset management to evaluate scope for improving efficiency post-COVID.
- Comoros:
  - Resident advisor finalized first visit in April resulting in agreement on future work program.
- Cote d'Ivoire:
  - Workshop on fiscal transparency and public participation organized in early May to evaluate ways to increase public participation in the budget process as health restrictions loosen.

### Strengthening resource administration (Revenue Administration) — JSA
- Cameroon (FY22):
  - FAD organized two virtual missions and one in-country mission to assist the DGI.
  - Virtual missions focused on: (i) designing a target IT architecture and data management strategy and Harmony application; (ii) developing a roadmap to implement it; and (iii) advising to improve the DGI's IT department performance.
  - In-country mission reviewed DGI reforms, assessed progress in digitalizing core procedures, and assisted refinement of reform and digitalization plans for 2022-2024.
- Nigeria:
  - A resident revenue administration advisor recruited and due to be installed in the field in June 2022.
  - Workplans for CD support to the Federal Inland Revenue Service (FIRS) agreed with the authorities.
- Togo:
  - Assistance on: (i) detecting unregistered businesses and individuals; (ii) strengthening data use to improve tax compliance and tax revenue; (iii) implementing analysis of information use to assess impact on taxpayer behavior and tax audit results.
- South Sudan:
  - Continued assistance to National Revenue Authority to develop reengineered business processes and systems specification requirements for a new ITAS.
  - Helped customs develop new customs clearance procedures.
  - FY23 will continue work on ITAS implementation, customs control procedures and reforms management.
- Uganda:
  - No missions delivered in FY22.
  - Meetings with URA Commissioner General and donor coordination team “Friends of URA” to discuss support for the Uganda Domestic Resource Mobilization Strategy (DRMS).
  - Staff visit to assess DRMS implementation progress planned for FY23.
- APD beneficiary countries:
  - Mongolia: Customs-Tax Collaboration strengthening in development through a short-term expert mission in June 2023 focusing on identifying good practices for sharing data and approaches.
  - Lao PDR: Customs-tax meeting planned to enhance efficiencies through better sharing; a regional workshop expected later in the year with Cambodia, Mongolia, Lao PDR, and Vietnam.

### Supreme Audit Institutions (SAI)
- Solomon Islands:
  - Training on legal and risk analysis for a compliance audit of the Economic Stimulus Program successfully completed in May.
  - Follow-up support to the OAG expected, including additional training on strengthening relationships with law enforcement bodies.
- Comoros and Cameroon:
  - Technical assistance initiated to meet specific SAI needs following official requests.
- Database work:
  - Continued work on establishing a database of published emergency audits and preparation of preliminary digests of audit findings in collaboration with INTOSAI.
- Sierra Leone:
  - LEG team conducted a scoping mission to the Audit Service of Sierra Leone (ASSL) in April to assess TA needs given recent suspension of the Auditor General and her Deputy.
- Mozambique:
  - Follow-up to technical assistance mission on publication of audit reports expected to commence.

### Tax policy and domestic revenue mobilization
- Beneficiary countries and activities:
  - Since March update: one beneficiary country added (Benin) and one dropped (Bangladesh).
  - Currently eighteen beneficiary countries and 20 capacity development activities funded by the CCCDI.
  - As of June, fourteen capacity development activities delivered in fourteen countries.
  - Four ongoing activities in four countries (two of which already had a delivered activity financed by the CCCDI Fund).
  - Two countries with planned CD activities to be delivered in FY23.

### Country program highlights (selected)
- Albania: Updating medium-term revenue strategy and strengthening customs administration. Status: No activity to report for this quarter.
- Brazil (Sao Paulo State): Strengthening Public Sector Costing System; short-term expert developed evaluation in April and May; additional missions planned in July.
- Costa Rica: Gender budgeting mission report finalized and transmitted in April; follow-up planned at end of year. MTFF missions finalized in April and MTFF report published by the Ministry of Finance at end of April.
- Jordan:
  - Transformational tax administration reform: revenue administration advisor supporting ISTD; short-term expert remote mission in April reviewed IT renewal procurement plans and advised on IT strategy; preparatory work for in-person visits in June and July to support SEZ reforms.
  - PFM, cash management, addressing liquidity pressures: No further activities to report.
- Lebanon: Establishing business continuity plan for Lebanon Tax Authority and strengthening compliance risk management. Status: No further activities to report.
- Pakistan: Follow-up to TADAT recommendations; Inland Revenue Strategic Plan published in May 2021 acknowledging IMF inputs; short-term expert assignment planned for July on implementing a modern CRM Framework.
- Southeast Europe (SEE Fund): Revenue administration and PFM implementation activities continue; FAD developing work plans for next phase; Annual Coordination Meeting scheduled for end-June.
- Yemen: Remote meeting held in June to discuss CD activities in fiscal sector; planned CD activity in revenue administration confirmed.

### Financial contributions and cash flow (as of April 30, 2022)
- Contributions to be disbursed into the CCCDI Subaccount:
  - Total: 26.1
  - Received: 20.2
  - Future Contributions to be disbursed into the CCCDI Subaccount: 5.3
- Individual agreements and amounts (agreement currency and amounts as listed):
  - Belgium (12/9/2021): EUR 2.0; Received 2.3
  - Canada (2/8/2022): USD 3.5; Received 3.5; Contributions to be disbursed into the CCCDI Subaccount: 3.5
  - China (6/9/2021): USD 5.0; Received 5.0; Contributions to be disbursed into the CCCDI Subaccount: 5.0
  - Germany (1/5/2021): EUR 6.0; Received 7.3; Received Contributions 3.6; Future Contributions 3.2
  - Korea (2/17/2021): USD 4.0; Received 4.0; Contributions to be disbursed: 4.0
  - Singapore (9/8/2021): USD 2.0; Received 2.0; Contributions to be disbursed: 2.0
  - Spain (12/22/2020): USD 2.0; Received 2.0; Contributions to be disbursed: 2.0
- Contributions to be disbursed through other subaccounts:
  - Total: 13.4; Received: 13.4
  - Japan (11/26/2020): USD 10.0; Received 10.0; Contributions to be disbursed through other subaccounts: 10.0 (Through Japan subaccount)
  - Switzerland (12/15/2020): CHF 3.0; Received 3.4; Received Contributions 3.4 (Through SEE subaccount)
- Total contributions and receipts:
  - Total Contributions (in report table): 39.5; Received: 33.5; Future Contributions to be disbursed into the CCCDI Subaccount: 5.3

### Cash flow statement key figures (As of April 30, 2022, in millions)
- Total Inflows (A): 38.8
  - Contributions: 38.8
  - Interest Earned: 0.0
- Total Outflows (B): 38.8
  - Expenses: 7.3
  - Transfers: 6.9
  - Approved Budget Ongoing Programs: 24.6
- Available Balance (C = A - B):
  - Column figures include: 19.6; 19.3; 2.9; (0.01); (0.01)
- Estimated Funding Gap:
  - For specific columns: 19.6; 19.3; (1.4); (8.9); (8.9)
- Notes:
  - 1/ Include programs managed through the Japan subaccount (JSA).
  - 2/ Include budget strengthening support for RCDCs and Switzerland contribution disbursed through SEE Fund.
  - 3/ Include strategic budget reserve and budget rollovers of JSA programs.

### Program budgets, approvals, and execution (As of April 30, 2022, in thousands of U.S. dollars)
- Grand totals:
  - Total Budget: 18,927
  - Outflows: 10,820
  - Balance: 8,107
  - Execution (%): 57%
  - Approved Budget FY2023: 21,691
  - Budget Request FY2024(+): 5,594
  - ABC (A=B+D+E): 49,588
- Regional Programs total:
  - Approved Budget: 4,350
  - Outflows: 1,011
  - Balance: 3,339
  - Execution: 23%
  - Approved Budget FY2023: 4,845
  - Budget Request FY2024(+): 4,138
  - ABC: 13,332
- Budget Strengthening Support for RCDCs total:
  - Approved Budget: 3,549
  - Outflows: 3,549
  - Balance: -
  - Approved Budget FY2023: 1,258
  - Budget Request FY2024(+): 900
  - ABC: 5,707
- Thematic Programs total:
  - Approved Budget: 9,082
  - Outflows: 5,212
  - Balance: 3,870
  - Execution: 57%
  - Approved Budget FY2023: 8,512
  - Budget Request FY2024(+): 702
  - ABC: 21,039
- Country Programs total:
  - Approved Budget: 1,946
  - Outflows: 1,049
  - Balance: 898
  - Execution: 54%
  - Approved Budget FY2023: 1,163
  - ABC: 3,110
- Strategic Budget Reserve:
  - Approved Budget FY2024(+): 5,913
  - Budget Request FY2024(+): 487
  - ABC: 6,400
- Grand Total summary line:
  - Approved Budget: 18,927
  - Outflows: 10,820
  - Balance: 8,107
  - Execution: 57%
  - Approved Budget FY2023: 21,691
  - Budget Request FY2024(+): 5,594
  - ABC: 49,588
- Of which, approved budget requests: 2,438

*Source: COVID-19 Crisis Capacity Development Initiative Report on Activities, June 2022*

### 2020. The mission has transferred knowledge to participants through a semi-customized Macroeconomic

### cccdi-progress-report-june-2022 - 2020. The mission has transferred knowledge to participants through a semi-customized Macroeconomic

### Regional missions, scoping, and tool transfer
- The mission transferred knowledge to participants through a semi-customized Macroeconomic Foundations Tool (MFT) template, populated with Salvadorean data, which has started being used by the core group of staff as the basis to build a fully customized tool and produce a baseline macroeconomic forecast.
- A scoping mission to Honduras has been scheduled for July 2022 in agreement with the authorities.
- A pre-scoping engagement with the Ministry of Finance of the Dominican Republic is expected to take place in June 2022.
- Activities in a fourth potential country considered initially in this program, Nicaragua, will finally not materialize by decision of its authorities.

### Improve tax administration and compliance to boost domestic revenues and promote more inclusive growth (CAPTAC-DR)
- Status: About 470 public officials have been trained through 4 seminars on filing and payment obligations and 3 on the tax auditing process.
- Seminar outcomes:
  - Strengthened knowledge of CAPDR tax administration officials on i) compliance with tax obligations, ii) payment control, iii) debt recovery, iv) sources of information for collection, v) collection strategies, and vi) electronic collection.
- Training on auditing:
  - Contributed to improving knowledge on VAT and corporate income tax audit procedures and evasion modalities, as well as on the control of special operations for both taxes.

### Boost domestic revenues impacted by COVID-19 (METAC)
- Status: The customs long-term advisor continues working remotely.
- Short-term expert activities delivered to date:
  - One on transfer pricing and anti-smuggling for Morocco.
  - One on the assessment of ASYCUDA IT system for the Libya customs administration.
- More short-term expert actions are under preparation.

### Macro-fiscal advisory support (SARTTAC)
- Macro-fiscal advisor activities delivered according to work program, in close collaboration with FAD and other SARTTAC advisors:
  - (i) An in-person review mission to the Indian State of Odisha (April 2022) to take stock of progress accomplished in PFM and macro fiscal reforms.
  - (ii) A remote mission to Nepal on fiscal risk management, as part of an HQ-led team (April 2022).
  - (iii) A mission to the Indian State of Tamil Nadu to continue the work initiated in the previous period on macro-fiscal analysis and strategic planning (May 2022).
- Contribution to regional training:
  - The long-term advisor contributed to a regional training organized by SARTTAC with the collaboration of PFM advisors: fiscal risk management (April 2022).

### Cyber-regulatory frameworks for financial and payment systems (SARTTAC)
- Work planned with six member countries to assess cyber-regulatory frameworks to strengthen financial and payment systems in the face of greater cyber-risks.
- Status: No updates.

### Supporting policymaking on climate change issues and income inequality (RES)
- Climate Macroeconomic Assessment Program (CMAP) TA mission:
  - The second pilot application of a model-based toolkit to enhance the macro-fiscal analysis of climate was conducted for Madagascar.
  - A TA report of the first pilot application for Samoa.
- Distributional impact analyses:
  - Progress made on analyses on the distributional impacts of the COVID-19 pandemic in developing countries, including telework patterns in developing countries based on online surveys and the pandemic impact on inequality and poverty using micro household surveys from India, collaborating with the India team.
- Gender and central banking:
  - Ongoing work "Who are Central Banks? Gender, Human Resources, and Central Banking" was presented in an online conference about "Pathways to Gender Equality in Central Banks" in May organized by the International Economic Association (IEA), the Banco de la República de Colombia (Central Bank of Colombia), and the Banco de España.
  - The project captures gender equality in central banking through a comprehensive and granular approach based on a survey of central banks and IFIs.

### Supporting policymaking on climate change issues and income inequality (SPR)
- Epidemics and education:
  - Project "Epidemics on school completion (completed)" finds that epidemics lead to a significant increase in school dropout for both boys and girls, with girls most hardly affected.
  - Findings presented as an Analytical Corner’s session during the 2021 Annual meetings and published as an IMF working paper.
- Fiscal policy and inequality in Namibia (in progress):
  - Using the Multi Sector Incomplete Markets Macro Inequality App (MIMMI App), the analysis reaches three main conclusions:
    - (i) increasing CIT efficiency would mobilize additional revenues and improve distribution if supported by social transfers, but can hurt output,
    - (ii) Increasing the progressivity of PIT could improve distribution but comes at a cost of productivity loss,
    - (iii) Reducing SOEs (e.g. through privatization) improve aggregate productivity, leading to lower poverty and inequality.
  - Findings shared with the Minister of Finance and his team; authorities expressed interest in the model and requested more information on calibration of tax inefficiencies and gaps in the model, the theoretical connection between CIT and corporate output and the differential effect of CIT and VAT on export activity.
  - Plan to produce a box for the next Article IV report, and expand it to a working paper later on.
- Climate Change, Demography and Growth (in progress):
  - An ongoing project is developing a DSGE model to study how climate change and demographic developments can affect macroeconomic outcomes; the first draft has been completed, and a presentation to share the findings of the paper with IMF staff will take place in June 2022.
- Climate Change and Domestic debt cost:
  - The paper on the impact of climate change on the cost of domestic debts is proceeding well.
  - The consultant has shared preliminary findings.
  - The first draft is expected to be completed by end-September 2022.

### Transition risks from climate change mitigation policies (RES)
- Modeling work for the Mexican Financial Sector Assessment Program (FSAP) progressed using the IMF-ENV CGE model:
  - Two sets of climate policy scenarios for Mexico were run to extract change in sectoral value added, trade patterns and macro-economic variables.
  - Economic impacts will be used to assess risks/changes in the financial structure of firms.
  - A new CGE modeling expert has joined the division and will start working on further FSAPs requiring modeling of climate transition macroeconomic and sectoral impacts.

### Strengthen capacity on central bank digital currency (CBDC) - JSA Digital Currency (MCM)
- Bilateral technical assistance on CBDC underway to:
  - Egypt, Jordan (stage II), Haiti, and Honduras.
  - Technical assistance to Azerbaijan and the Philippines is in preparation.
  - These two TA projects are expected to be delivered by MCM under the JSA project in collaboration with other relevant departments, such as LEG and ITD.
- Regional conferences on CBDC:
  - Sub-Saharan Africa regional conference on CBDC and crypto assets took place on April 5-6, 2022 (co-financed with AFE).
  - Caribbean regional conference on CBDC took place on May 12-13, 2022 and was jointly hosted with CARTAC.
  - Conferences covered CBDC overview, policy and macrofinancial implications, legal, financial integrity, technology, cybersecurity, interoperability issues, and country experiences in conducting pilots.

### Capacity development for Ministries of Finance on expenditure policy and SDGs
- Status: In Sierra Leone, the IMF will conduct a CD activity on the benefit incidence analysis in healthcare in August.

*IMF COVID-19 Crisis Capacity Development Initiative Report on Activities, June 2022*

### 2022. It will also extend the training on wage bills and discuss with the authorities new topics. In Jordan, the first

### COVID-19 Crisis Capacity Development Initiative Report on Activities, June 2022

### Fiscal risk assessment and FRAT
- The report states that a first draft of the fiscal risk quantification presentation has been reviewed by the FRAT committee.
- Comments will be incorporated into an updated draft and the methodology will be illustrated for subnational governments at the next FRAT committee meeting in July.
- Incorporating COVID-19-related fiscal risks in the Fiscal Risk Assessment Tool (FRAT) is intended to provide a high-level portfolio perspective on macroeconomic and specific fiscal risks.

### Forecasting Policy and Analysis (FPAS) — Morocco and Jordan
- Status: No further activities to report. The next activity for Jordan is planned for mid-July.

### Strengthening macroeconomic frameworks and debt dynamics’ analysis (JSA)
- Mongolia:
  - Project concluded successfully ahead of time and substantially below the projected budget.
  - The Ministry of Finance staff developed a customized Debt Dynamics Tool (DDT) whose results inform the draft budget law (http://forum.parliament.mn/projects/11171, p. 151).
- Papua New Guinea:
  - After an 8-month delay due to several domestic factors the authorities have reiterated their interest.
  - CD activities are expected to resume in 2-3 months.
- Chad:
  - DDT-based project progressing as expected.
  - Third delivery mission took place in April 2022, supporting production of public debt baseline and risk scenarios and integration of liquidity and solvency indicators in staff’s analysis.
  - Additional missions in the second half of 2022 will assist integration of tool outputs into policy analysis and decision making.
- Myanmar:
  - No TA activities delivered; the Myanmar Macroeconomic Frameworks TA project remains on hold until IMF CD delivery in the country can resume.
- Philippines:
  - New project to modernize the policy analysis model for the Central Bank agreed; first CD mission took place in April 2022.
  - Mission reviewed the structure of the existing model and recommended changes to better capture highly volatile international financial conditions and shocks in imported food prices.

### Strengthening PFM to address COVID-19 challenges and post-recovery (JSA)
- Madagascar:
  - Resident advisor continued work on budget classification (finalization of the functional classification).
  - Project financed a stocktaking mission on asset management to evaluate scope for improving efficiency in the post-COVID context.
- Comoros:
  - Resident advisor finalized first visit in April resulting in an agreement on future work program.
- Cote d'Ivoire:
  - Workshop on fiscal transparency and public participation organized in early May to evaluate ways to increase public participation in the budget process as health restrictions loosen.

### Strengthening resource administration (Revenue Administration) — JSA
- Cameroon (FY22):
  - FAD organized two virtual missions and one in-country mission to assist the DGI.
  - Virtual missions focused on: (i) designing a target IT architecture and data management strategy and Harmony application; (ii) developing a roadmap to implement it; and (iii) advising to improve the DGI's IT department performance.
  - In-country mission reviewed DGI reforms, assessed progress in digitalizing core procedures, and assisted refinement of reform and digitalization plans for 2022-2024.
- Nigeria:
  - A resident revenue administration advisor recruited and due to be installed in the field in June 2022.
  - Workplans for CD support to the Federal Inland Revenue Service (FIRS) have been agreed with the authorities.
- Togo:
  - Assistance provided on: (i) detecting unregistered businesses and individuals; (ii) strengthening data use to improve tax compliance and tax revenue; (iii) implementing analysis of information use to assess impact on taxpayer behavior and tax audit results.
- South Sudan:
  - Continued assistance to National Revenue Authority to develop reengineered business processes and systems specification requirements for a new ITAS.
  - Helped customs to develop new customs clearance procedures.
  - FY23 will continue work on ITAS implementation, customs control procedures and reforms management.
- Uganda:
  - No missions delivered in FY22.
  - Meetings held with URA Commissioner General and donor coordination team “Friends of URA” to discuss support for the Uganda Domestic Resource Mobilization Strategy (DRMS).
  - Staff visit to assess DRMS implementation progress planned for FY23.
- APD beneficiary countries:
  - Mongolia: Customs-Tax Collaboration strengthening in development through a short-term expert mission in June 2023 focusing on identifying good practices for sharing data and approaches.
  - Lao PDR: Customs-tax meeting planned to enhance efficiencies through better sharing; a regional workshop expected later in the year with Cambodia, Mongolia, Lao PDR, and Vietnam.

### Supreme Audit Institutions (SAI)
- Solomon Islands:
  - Training on legal and risk analysis for a compliance audit of the Economic Stimulus Program successfully completed in May.
  - Follow-up support to the OAG expected in the coming months, including additional training on strengthening relationships with law enforcement bodies.
- Comoros and Cameroon:
  - Technical assistance initiated to meet specific SAI needs following official requests.
- Database work:
  - Continued work on establishing a database of published emergency audits and preparation of preliminary digests of audit findings in collaboration with INTOSAI.
- Sierra Leone:
  - LEG team conducted a scoping mission to the Audit Service of Sierra Leone (ASSL) in April to assess TA needs given recent suspension of the Auditor General and her Deputy.
- Mozambique:
  - Follow-up to technical assistance mission in the area of publication of audit reports expected to commence.

### Tax policy and domestic revenue mobilization
- Beneficiary countries and activities:
  - Since March update: one beneficiary country added (Benin) and one dropped (Bangladesh).
  - Currently eighteen beneficiary countries and 20 capacity development activities funded by the CCCDI.
  - As of June, fourteen capacity development activities delivered in fourteen countries.
  - Four ongoing activities in four countries (two of which already had a delivered activity financed by the CCCDI Fund).
  - Two countries with planned CD activities to be delivered in FY23.

### Country program highlights
- Albania:
  - Updating the medium-term revenue strategy to incorporate post-COVID-19 challenges and strengthening customs administration.
  - Status: No activity to report for this quarter.
- Brazil (Sao Paulo State):
  - Strengthening Public Sector Costing System to increase efficiency of COVID-19 health and social spending.
  - Status: In April and May a short-term expert developed an evaluation of outcome level results of cost accounting system implementation in penitentiaries; additional short-term expert missions planned in July to support education sector methodological implementation.
- Costa Rica:
  - Gender budgeting.
  - Status: Gender budgeting mission report finalized and transmitted in April; follow-up at end of year planned.
  - MTFF missions by short-term experts finalized in April and MTFF report published by the Ministry of Finance at end of April taking on board missions' advice.
- Jordan:
  - Transformational tax administration reform:
    - Revenue administration advisor supporting ISTD to develop and implement reform plan.
    - Short-term expert remote mission in April reviewed IT renewal procurement plans and advised on IT strategy steps.
    - Preparatory work underway for short-term expert in-person visits in June and July to support operational implementation of reforms in the Special Economic Zones.
  - PFM, cash management, addressing liquidity pressures:
    - Status: No further activities to report.
- Lebanon:
  - Establishing a business continuity plan for the Lebanon Tax Authority and strengthening compliance risk management.
  - Status: No further activities to report.
- Pakistan:
  - Follow-up to TADAT assessment reform recommendations.
  - Status: Inland Revenue Strategic Plan published in May 2021 acknowledging IMF inputs; work with FBR Audit Chief ongoing with a short-term expert assignment planned for July to advise on implementing a modern Compliance Risk Management (CRM) Framework via a Help Desk or peripatetic approach.
- Southeast Europe (SEE Fund):
  - Revenue administration and PFM implementation activities continue.
  - FAD is developing work plans for next phase with beneficiary countries.
  - Annual Coordination Meeting with donors and beneficiary countries scheduled for end-June.
- Yemen:
  - Strengthen core tax functions impacted by crisis.
  - Status: Remote meeting held in June with authorities to discuss CD activities in fiscal sector; planned CD activity in revenue administration confirmed.

### Financial contributions and cash flow (as of April 30, 2022)
- Contributions to be disbursed into the CCCDI Subaccount:
  - Total: 26.1 (in millions, U.S. dollar conversion basis noted in footnote).
  - Received: 20.2
  - Future Contributions to be disbursed into the CCCDI Subaccount: 5.3
- Individual agreements and amounts (agreement currency and amounts as listed):
  - Belgium (12/9/2021): EUR 2.0; Received 2.3
  - Canada (2/8/2022): USD 3.5; Received 3.5; Contributions to be disbursed into the CCCDI Subaccount: 3.5
  - China (6/9/2021): USD 5.0; Received 5.0; Contributions to be disbursed into the CCCDI Subaccount: 5.0
  - Germany (1/5/2021): EUR 6.0; Received 7.3; Received Contributions 3.6; Future Contributions 3.2
  - Korea (2/17/2021): USD 4.0; Received 4.0; Contributions to be disbursed: 4.0
  - Singapore (9/8/2021): USD 2.0; Received 2.0; Contributions to be disbursed: 2.0
  - Spain (12/22/2020): USD 2.0; Received 2.0; Contributions to be disbursed: 2.0
- Contributions to be disbursed through other subaccounts:
  - Total: 13.4; Received: 13.4
  - Japan (11/26/2020): USD 10.0; Received 10.0; Contributions to be disbursed through other subaccounts: 10.0 (Through Japan subaccount)
  - Switzerland (12/15/2020): CHF 3.0; Received 3.4; Received Contributions 3.4 (Through SEE subaccount)
- Total contributions and receipts:
  - Total Contributions (in report table): 39.5; Received: 33.5; Future Contributions to be disbursed into the CCCDI Subaccount: 5.3

### Cash flow statement key figures (As of April 30, 2022, in millions)
- Total Inflows (A): 38.8
  - Contributions: 38.8
  - Interest Earned: 0.0
- Total Outflows (B): 38.8
  - Expenses: 7.3
  - Transfers: 6.9
  - Approved Budget Ongoing Programs: 24.6
- Available Balance (C = A - B):
  - Column figures include: 19.6; 19.3; 2.9; (0.01); (0.01)
- Estimated Funding Gap:
  - For specific columns: 19.6; 19.3; (1.4); (8.9); (8.9)
- Notes:
  - 1/ Include programs managed through the Japan subaccount (JSA).
  - 2/ Include budget strengthening support for RCDCs and Switzerland contribution disbursed through SEE Fund.
  - 3/ Include strategic budget reserve and budget rollovers of JSA programs.

### Program budgets, approvals, and execution (As of April 30, 2022, in thousands of U.S. dollars)
- Grand totals:
  - Total Budget: 18,927
  - Outflows: 10,820
  - Balance: 8,107
  - Execution (%): 57%
  - Approved Budget FY2023: 21,691
  - Budget Request FY2024(+): 5,594
  - ABC (A=B+D+E): 49,588
- Regional Programs total:
  - Approved Budget: 4,350
  - Outflows: 1,011
  - Balance: 3,339
  - Execution: 23%
  - Approved Budget FY2023: 4,845
  - Budget Request FY2024(+): 4,138
  - ABC: 13,332
- Budget Strengthening Support for RCDCs total:
  - Approved Budget: 3,549
  - Outflows: 3,549
  - Balance: -
  - Approved Budget FY2023: 1,258
  - Budget Request FY2024(+): 900
  - ABC: 5,707
- Thematic Programs total:
  - Approved Budget: 9,082
  - Outflows: 5,212
  - Balance: 3,870
  - Execution: 57%
  - Approved Budget FY2023: 8,512
  - Budget Request FY2024(+): 702
  - ABC: 21,039
- Country Programs total:
  - Approved Budget: 1,946
  - Outflows: 1,049
  - Balance: 898
  - Execution: 54%
  - Approved Budget FY2023: 1,163
  - ABC: 3,110
- Strategic Budget Reserve:
  - Approved Budget FY2024(+): 5,913
  - Budget Request FY2024(+): 487
  - ABC: 6,400
- Grand Total summary line:
  - Approved Budget: 18,927
  - Outflows: 10,820
  - Balance: 8,107
  - Execution: 57%
  - Approved Budget FY2023: 21,691
  - Budget Request FY2024(+): 5,594
  - ABC: 49,588
- Of which, approved budget requests: 2,438

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_Source: https://www.imf.org/-/media/files/capacity-developement/cccdi/cccdi-progress-report-june-2022.pdf_