## Sectorization of the General Government in Kuwait

## Source details

**Canonical URL:** [Sectorization of the General Government in Kuwait](https://www.imf.org/-/media/files/publications/cr/2018/cr18313.pdf)

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---

### Summary of mission outcomes and priority recommendations
- A GFS technical assistance (TA) mission from the IMF’s Statistics Department (STA) visited Kuwait City, Kuwait during April 29–May 3, 2018 to assist the Central Statistical Bureau (CSB) in compiling fiscal data according to the Government Finance Statistics Manual 2014 (GFSM 2014) and to help issue the GFS bulletin according to the GFSM 2014 classification.
- Mission tasks:
  - Reviewed current roles, responsibilities, data sources, and reporting systems in compiling GFS.
  - Trained CSB staff on key GFSM 2014 principles and compiling methods.
  - Assisted CSB in preparing the GFS Bulletin in line with GFSM 2014 for Economic and Functional Classifications.
  - Reviewed and proposed an institutional framework for GFS compilation to replace the obsolete methodology.
  - Worked to develop a communication bridge between CSB and the Ministry of Finance (MoF).
  - Agreed on a training program for CSB to adopt GFSM 2014 framework, particularly institutional coverage and transaction scope.
  - Assessed MoF needs for STA's TA to enable reporting of GFS data to the Fund for surveillance and dissemination in the GFS Yearbook (GFSY).
- Key operational constraints:
  - CSB historically compiled GFS on GFSM 1986 basis; MoF adopted GFSM 2001 as a budgetary classification system in 2016, creating incompatibility of source data for CSB’s bulletin.
  - MoF final accounts and source data were communicated recently in unusable formats (PDF and paper), preventing CSB integration of the new budget classification into its IT system.
  - MoF stopped reporting GFS data to STA for dissemination in the GFSY after FY 2015; State of Kuwait does not report high-frequency GFS data for IFS and does not participate in the e-GDDS.
  - Significant communication gap between MoF and CSB affecting data quality and flows.
- Capacity and training:
  - CSB team demonstrated strong grasp of national accounts concepts and assimilated GFSM 2014 fundamentals rapidly, but the one-week mission duration was insufficient to fully train staff in methodology and compiling methods.
- Priority recommendations and timetable (as agreed in mission action plan):
  - December, 2018 — Prepare and publish the fiscal year 2017–2018 GFS bulletin for all budgetary Central Government units covering all categories of revenue, expense, and non-financial assets transactions. Responsible Institution: CSB
  - June, 2019 — Prepare the institutional classification for the budgetary units included in Circular No. 4 of 2015. Responsible Institution: CSB
  - December, 2019 — Prepare and publish the fiscal year 2018–2019 GFS Bulletin for the Central Government (budgetary, extrabudgetary, and social security funds) covering all revenue, expense, transactions in nonfinancial assets, financial assets, and liabilities. Responsible Institution: CSB

### Mission objectives, tasks, and background
- Main objective: Help CSB understand GFSM 2014 key principles and assist alignment of GFS bulletin classification with GFSM 2014.
- Specific tasks:
  - Train CSB staff on GFSM 2014 (transition from GFSM 1986).
  - Assist preparation of GFS Bulletin per GFSM 2014 (economic and functional classifications).
  - Propose institutional framework for GFS compilation replacing obsolete methodology.
  - Develop CSB–MoF communication bridge to enhance data flow efficiency for GFSM 2014 standards.
  - Agree training timetable and assess MoF needs for ongoing STA TA to enable continuous reporting to STA.
- Background:
  - CSB is legally mandated (Law No. 27 of 1963, article 4) as the official statistical authority; publishes a GFS bulletin since 1981 using GFSM 1986 classification.
  - MoF adopted GFSM 2001 budget classification effective fiscal year 2016–2017; final accounts have been presented since fiscal year 2015–2016 according to GFSM 2001.
  - CSB requested IMF TA to transition to GFSM 2014 due to the shift at MoF.

### GFSY/IFS reporting status and e-GDDS
- MoF reported data to STA until FY 2015; reporting stopped thereafter.
- State of Kuwait does not currently report high-frequency GFS data for publication in International Financial Statistics (IFS).
- State of Kuwait does not participate in the enhanced General Data Dissemination System (e-GDDS).

### Legal and institutional environment (selected points)
- Administrative structure: State divided into six governorates and a total of 131 areas.
- Budget year: April 1 to March 31.
- Budget process: Preparation and approval starts in January with MoF distributing budgetary guidelines including suggestive aggregate spending ceilings.
- Constitutional requirement: Article 140 requires general budget to be prepared and submitted to the National Assembly at least two months before the end of the previous fiscal year.
- Budget document: Published after adoption; presents revenue and expenditure by administrative departments and the budget according to GFSM 2001 economic and functional classifications, though mission noted differences from GFSM 2001.

### Recommended sectorization and institutional classification
- Current fiscal presentation categories: General Budget (central government ministries and departments), Attached Budgets (agencies providing government-type services with limited own-revenues), and Independent Budgets (generally profit-making agencies).
- Mission recommendations:
  - CSB should proceed urgently to classify budgetary units (Central Government Budgetary accounts, Attached budgets, and Independent Budgets) according to GFSM 2014 methodology to align institutional coverage with GFSM 2014 and improve consistency with national accounts.
  - Institutional units list should be updated regularly and at least once a year.
  - Once institutional classification is complete, CSB should finalize appropriate data for the Central Government sector components: Budgetary Central Government (BCG), Extrabudgetary Funds (EBFs), and Social Security Funds (SSF).

### Compilation of GFS data — practical transition steps and issues
- Agreed approach:
  - CSB will abandon GFSM 1986 methodology and reclassify source data directly according to GFSM 2014 rather than stagewise conversions (GFSM 2001 -> GFSM 1986 -> GFSM 2014).
  - For functional classification, CSB will use COFOG as it appears in source data (COFOG did not change between GFSM 2001 and GFSM 2014) and decide the appropriate level of detail for publication.
- Data format constraints and actions:
  - CSB currently receives MoF data in PDF or paper format, preventing electronic use and integration into CSB IT systems; MoF and CSB are working to resolve IT transfer issues.
  - Because CSB has not yet integrated the GFSM 2001 classification in its IT system, the mission could not complete bridge tables during the visit; similarity between GFSM 2001 and GFSM 2014 was used to explain required adjustments.

### Action plan: priority actions, target completion dates, and statuses
- Outcome: Data are compiled and disseminated using the classification of the latest manual/guide
  - Priority action: Compiling data on revenue, expense and non-financial assets according to the GFSM 2001/GFSM 2014 guidelines for Budgetary Central Government.
    - Risk/Assumption: CSB staff receive from MoF data on a usable medium; and could benefit from additional IMF training.
    - Target Completion Date: December 31, 2018
    - Implementation Status / Actual Completion Date: GFS bulletin published
  - Priority action: Compiling data on transactions in financial assets and liabilities for Budgetary Central Government according to the GFSM 2001/2014.
    - Risk/Assumption: CSB staff receive from MoF data on a usable medium; and obtain additional IMF training.
    - Target Completion Date: March 31, 2019
    - Implementation Status / Actual Completion Date: Source Data ready for use

- Outcome: Data are compiled and disseminated using the coverage and scope of the latest manual/guide
  - Priority action: Institutional units included in the Circular No. 4 of 2015 are classified according to the GFSM 2014 guidelines.
    - Risk/Assumption: CSB staff receive additional IMF training, and authorities agree to improve coverage.
    - Target Completion Date: June 30, 2019
    - Implementation Status / Actual Completion Date: Source Data ready for use
  - Priority action: GFS are compiled for Central Government that includes all BCG, EBUs, and SSF units.
    - Risk/Assumption: staff receive additional training and authorities agree to improve coverage.
    - Target Completion Date: December 31, 2019
    - Implementation Status / Actual Completion Date: GFS bulletin for the financial year 2018–2019 published on CSB website.

- Outcome: CSB Staff capacity increased through training
  - Priority action: GFS compilers are trained adequately as part of GFS TA missions to compile GFS and disseminate these statistics in an adequate manner.
    - Risk/Assumption: CSB Authorities and MoF agreement on training.
    - Target Completion Date: November 30, 2018
    - Implementation Status / Actual Completion Date: IMF training provided in Kuwait City

- Outcome: Assess the MoF's needs for compiling and disseminating GFS data according to the GFSM 2014 guidelines
  - Priority action: Assist the MoF to improve its tools for compiling and disseminating GFS data according to the international standards.
    - Risk/Assumption: CSB Authorities and MoF agreement/request follow up TA.
    - Target Completion Date: September 30, 2018
    - Implementation Status / Actual Completion Date: IMF’s TA mission

- Outcome: facilitate exchange of financial and economic data between CSB, MoF and CBK
  - Priority action: Establishment of a tripartite committee.
    - Risk/Assumption: Stakeholders agreement.
    - Target Completion Date: June 30, 2018
    - Implementation Status / Actual Completion Date: Minutes of the meeting establishing the committee

### Changes from GFSM 2001 to GFSM 2014 — revenue, expense, nonfinancial assets (high-level highlights)
- Revenue classification (major groups preserved and mapped explicitly to GFSM 2014):
  - 1 REVENUE; 11 Taxes (with subitems 111–116 and detailed subcodes such as 1111, 1112, 1113, 11131); 12 Social contributions (121, 122 and subcodes); 13 Grants (131–133 and subcodes); 14 Other revenue (141–145 and subcodes).
- Notable revenue adjustments:
  - Several item names amended (e.g., 1112, 1113, 1134/11414, 11413 movements, 1413 item name amended).
  - New details introduced (e.g., 11131, 11132, 114521 Business and Professional licenses, 114522 Pollution taxes, 114523 Radio and television licenses, 114524 Licenses and permits for households, 114525 Other taxes on the use of goods and services).
  - New item 1416: Reinvested earnings on foreign direct investment.
- Expense classification changes and new details (selected):
  - 2 EXPENSE with major groups 21 Compensation of employees, 22 Use of goods and services, 23 Consumption of fixed capital, 24 Interest, 25 Subsidies, 26 Grants, 27 Social benefits, 28 Other expense.
  - New or amended items include 253 To other sectors (New item), 2815 Reinvested earnings on foreign direct investment (New item), and new details under 283 Premiums, fees, and claims related to nonlife insurance and standardized guarantee schemes (2831–2832 and subcodes).
- Transactions in nonfinancial assets — new and amended details under GFSM 2014:
  - 31 Nonfinancial assets with 311 Fixed assets (3111 Buildings and structures, 3112 Machinery and equipment, 3113 Other fixed assets, 3114 Weapons systems), 312 Inventories, 313 Valuables, 314 Non-produced assets (3141–3144 and new subcodes).
  - New details include 31114 Land improvements; 311221 Information, computer, and telecommunications (ICT) equipment; intellectual property subcodes (311321–311324); military inventories (31225); non-cultivated biological resources (31431); water resources (31432); radio spectrum (314331); contracts, leases, and licenses (31441) with marketable operating leases (314411) and permits (314412–314413).

### Summary of Budgetary Central Government Operations — selected figures (cash basis, Table 9)
- Fiscal years presented: 2017-2018 and 2016-2017
- Revenue cash flows:
  - 2017-2018: 13 266,850
  - 2016-2017: 13 094,600
  - Taxes:
    - 2017-2018: 494,835
    - 2016-2017: 558,800
  - Social contributions:
    - 2017-2018: 111,250
    - 2016-2017: 78,900
  - Grants:
    - 2017-2018: -
    - 2016-2017: -
  - Other receipts:
    - 2017-2018: 12 660,765
    - 2016-2017: 12 456,900
- Expense cash flows:
  - 2017-2018: 17 015,473
  - 2016-2017: 15 492,900
  - Compensation of employees:
    - 2017-2018: 6 795,347
    - 2016-2017: 6 353,800
  - Purchases of goods and services:
    - 2017-2018: 2 952,140
    - 2016-2017: 2 281,800
  - Interest:
    - 2017-2018: -
    - 2016-2017: -
  - Subsidies:
    - 2017-2018: 354,961
    - 2016-2017: 364,600
  - Grants:
    - 2017-2018: 4 682,584
    - 2016-2017: 4 548,800
  - Social benefits:
    - 2017-2018: 1 108,192
    - 2016-2017: 1 018,400
  - Other payments:
    - 2017-2018: 1 122,249
    - 2016-2017: 925,500
- Net cash inflow from operating activities:
  - 2017-2018: - 3 748,623
  - 2016-2017: - 2 398,300
- Net cash outflow from investment in nonfinancial assets:
  - 2017-2018: 2 806,687
  - 2016-2017: 2 214,961
  - Fixed assets:
    - 2017-2018: 2 854,077
    - 2016-2017: 2 210,895
  - Valuables:
    - 2017-2018: -
    - 2016-2017: -
  - Non-produced assets:
    - 2017-2018: - 47,390
    - 2016-2017: - 35,934
- Expenditure cash flows:
  - 2017-2018: 19 822,160
  - 2016-2017: 17 707,861
- Surplus (+) / deficit (–):
  - 2017-2018: - 6 555,310
  - 2016-2017: - 4 613,261
- Net acquisition of financial assets other than cash: XXXXXX (detail not available)
  - Domestic: XXXXXX
  - External: XXXXXX
- Net incurrence of liabilities: XXXXXX (detail not available)
  - Domestic: XXXXXX
  - External: XXXXXX
- Note: (*) used by the mission from the summary statements presented in the final accounts; (**) required detail is not available

### COFOG classification and institutional mappings (selected)
- COFOG major divisions and selected subfunctions include:
  - 701 General public services (701.1 Executive and legislative organs, financial and fiscal affairs, external affairs; 701.2 Foreign economic aid; 701.3 General services; 701.4 Basic research; 701.5 R&D General public services; 701.7 Public debt transactions; 701.8 Transfers between government levels)
  - 702 Defence (702.1–702.5)
  - 703 Public order and safety (703.1–703.6)
  - 704 Economic affairs (704.1–704.9 including 704.3 Fuel and energy)
  - 705 Environmental protection (705.1–705.6)
  - 706 Housing and community amenities (706.1–706.6)
  - 707 Health (707.1–707.6)
  - 708 Recreation, culture and religion (708.1–708.6)
  - 709 Education (709.1–709.8)
  - 710 Social protection (710.1–710.9)
- Example institutional mappings (selected):
  - 701.1.1 Executive and legislative organs: Amiri Diwan; Cabinet; Fatwa & Legislation Department; National Assembly
  - 702 Defence: Ministry of Defence
  - 703.1 Police services: Ministry of Interior; National Guards
  - 709.4 Tertiary education: Kuwait University; General Authority for Applied Education & Training; Ministry of Higher Education
  - 704.3.1 Coal and other solid mineral fuels: Ministry of Oil
  - 704.3.5 Electricity: Ministry of Electricity (General Diwan only)
- Expenditure not classified by major group: current classification listed as xxxx (no specific GFSM assignment in source)

### Appendix I — Officials met during the mission (selected)
- Mr. Othman Abdullah Al-Othman — Undersecretary for Statistical Affairs Sector / Acting Head of CSB
- Mrs. Samar Al-Ateeqi — Vice director / National Accounts Statistic Controller and Responsible for Government Finance Statistics/ CSB
- Mrs. Anwar Alromi — Division Head of National Accounts/CSB
- Mrs. Haya Al-Yassine — CSB
- Mrs. Rana Al-Saqoubi — CSB
- Mrs. Eman Dashty — CSB
- Mrs. Fatma Almoussa — CSB
- Mr. Ahmed Abdelaziz Alomran — Ministry of finance/General Budget Affairs
- Mr. Ahmed Al Kawaz — Economic Advisor/Ministry of finance/Minister’s Office
- Mr. Bahjat Abdelaziz Bayoumi — Financial Advisor/Ministry of finance/General Budget Affairs
- Mrs. Rabaa Al-Kandari — Ministry of finance/General Budget Affairs
- Mrs. Fay Aljeran — Ministry of finance/Macro fiscal Unit

*Source: IMF staff mission report: Sectorization of the General Government in Kuwait (GFS TA mission, April 29–May 3, 2018).*

### 1.    Sectorization of the General Government in Kuwait_____________________________________________9

### 1.    Sectorization of the General Government in Kuwait_____________________________________________9

### Summary of mission outcomes and priority recommendations
- A GFS technical assistance (TA) mission from the IMF’s Statistics Department (STA) visited Kuwait City, Kuwait during April 29–May 3, 2018 to assist the Central Statistical Bureau (CSB) in compiling fiscal data according to the Government Finance Statistics Manual 2014 (GFSM 2014) and to help issue the GFS bulletin according to the GFSM 2014 classification.
- Mission tasks included:
  - Reviewed current roles, responsibilities, data sources, and reporting systems in compiling GFS.
  - Trained CSB staff on key GFSM 2014 principles and compiling methods.
  - Assisted CSB in preparing the GFS Bulletin in line with GFSM 2014 for Economic and Functional Classifications.
  - Reviewed and proposed an institutional framework for GFS compilation to replace the obsolete methodology.
  - Worked to develop a communication bridge between CSB and the Ministry of Finance (MoF).
  - Agreed on a training program for CSB to adopt GFSM 2014 framework, particularly institutional coverage and transaction scope.
  - Assessed MoF needs for STA's TA to enable reporting of GFS data to the Fund for surveillance and dissemination in the GFS Yearbook (GFSY).
- Key operational constraints identified:
  - CSB historically compiled GFS on GFSM 1986 basis; MoF adopted GFSM 2001 as a budgetary classification system in 2016, creating incompatibility of source data for CSB’s bulletin.
  - MoF final accounts and source data were communicated recently in unusable formats (PDF and paper), preventing CSB integration of the new budget classification into its IT system.
  - MoF stopped reporting GFS data to STA for dissemination in the GFSY after FY 2015 due to an organizational vacancy; State of Kuwait does not report high-frequency GFS data for IFS and does not participate in the e-GDDS.
  - Significant communication gap between MoF and CSB affecting data quality and flows.
- Capacity and training:
  - CSB team demonstrated strong grasp of national accounts concepts and assimilated GFSM 2014 fundamentals rapidly, but the one-week mission duration was insufficient to fully train staff in methodology and compiling methods.

- Priority recommendations and timetable (as agreed in mission action plan):
  - December, 2018 — Prepare and publish the fiscal year 2017–2018 GFS bulletin for all budgetary Central Government units covering all categories of revenue, expense, and non-financial assets transactions. Responsible Institution: CSB
  - June, 2019 — Prepare the institutional classification for the budgetary units included in Circular No. 4 of 2015. Responsible Institution: CSB
  - December, 2019 — Prepare and publish the fiscal year 2018–2019 GFS Bulletin for the Central Government (budgetary, extrabudgetary, and social security funds) covering all revenue, expense, transactions in nonfinancial assets, financial assets, and liabilities. Responsible Institution: CSB

### Mission objectives, tasks, and background
- Main objective: Help CSB understand GFSM 2014 key principles and assist alignment of GFS bulletin classification with GFSM 2014.
- Specific tasks:
  - Train CSB staff on GFSM 2014 (transition from GFSM 1986).
  - Assist preparation of GFS Bulletin per GFSM 2014 (economic and functional classifications).
  - Propose institutional framework for GFS compilation replacing obsolete methodology.
  - Develop CSB–MoF communication bridge to enhance data flow efficiency for GFSM 2014 standards.
  - Agree training timetable and assess MoF needs for ongoing STA TA to enable continuous reporting to STA.
- Background notes:
  - CSB is legally mandated (Law No. 27 of 1963, article 4) as the official statistical authority; publishes a GFS bulletin since 1981 using GFSM 1986 classification.
  - MoF adopted GFSM 2001 budget classification effective fiscal year 2016–2017; final accounts have been presented since fiscal year 2015–2016 according to GFSM 2001.
  - Because of the shift to GFSM 2001 at MoF and CSB's prior GFSM 1986 base, CSB requested IMF TA to transition to GFSM 2014.

### GFSY/IFS reporting status and e-GDDS
- MoF reported data to STA until FY 2015; reporting stopped thereafter.
- State of Kuwait does not currently report high-frequency GFS data for publication in International Financial Statistics (IFS).
- State of Kuwait does not participate in the enhanced General Data Dissemination System (e-GDDS).

### Legal and institutional environment (selected points)
- Administrative structure: State divided into six governorates and a total of 131 areas.
- Budget year: April 1 to March 31.
- Budget process: Preparation and approval starts in January with MoF distributing budgetary guidelines including suggestive aggregate spending ceilings.
- Constitutional requirement: Article 140 requires general budget to be prepared and submitted to the National Assembly at least two months before the end of the previous fiscal year.
- Budget document: Published after adoption; presents revenue and expenditure by administrative departments and the budget according to GFSM 2001 economic and functional classifications, though mission noted differences from GFSM 2001.

### Description and recommended sectorization of General Government
- Current fiscal presentation categories: General Budget (central government ministries and departments), Attached Budgets (agencies providing government-type services with limited own-revenues), and Independent Budgets (generally profit-making agencies).
- Mission recommendations:
  - CSB should proceed urgently to classify budgetary units (Central Government Budgetary accounts, Attached budgets, and Independent Budgets) according to GFSM 2014 methodology to align institutional coverage with GFSM 2014 and improve consistency with national accounts.
  - Institutional units list should be updated regularly and at least once a year.
  - Once institutional classification is complete, CSB should finalize appropriate data for the Central Government sector components: Budgetary Central Government (BCG), Extrabudgetary Funds (EBFs), and Social Security Funds (SSF).

### Compilation of GFS data — practical transition steps and issues
- Agreed approach:
  - CSB will abandon GFSM 1986 methodology and reclassify source data directly according to GFSM 2014 rather than stagewise conversions (GFSM 2001 -> GFSM 1986 -> GFSM 2014).
  - For functional classification, CSB will use COFOG as it appears in source data (COFOG did not change between GFSM 2001 and GFSM 2014) and decide the appropriate level of detail for publication.
- Data format constraint:
  - CSB currently receives MoF data in PDF or paper format, preventing electronic use and integration into CSB IT systems; MoF and CSB are working to resolve IT transfer issues.
  - Because CSB has not yet integrated the GFSM 2001 classification in its IT system, the mission could not complete bridge tables during the visit; similarity between GFSM 2001 and GFSM 2014 was used to explain required adjustments.

### Training, institutional coordination, and next steps
- CSB team received first-time GFSM methodology training during the mission and demonstrated ability to implement recommendations for GFS Bulletin preparation per GFSM 2014.
- Mission set up an implementation plan with CSB (see Detailed Technical Assessment and Recommendations sub-section H in source).
- MoF needs assessment for further STA TA was carried out to enable regular reporting of GFS data to STA for surveillance and GFSY dissemination.
- Action plan includes detailed measures and milestones to be pursued by CSB and MoF to implement GFSM 2014 adoption, data format improvements, institutional classification, and publication schedule as listed under priority recommendations.

*Source: IMF staff mission report: Sectorization of the General Government in Kuwait (GFS TA mission, April 29–May 3, 2018).*

### 26. Indeed, the mission prepared and presented a detailed document (see tables 2-7) that

### cr18313 - 26. Indeed, the mission prepared and presented a detailed document (see tables 2-7) that

### Changes from GFSM 2001 to GFSM 2014 (revenue, expense, transactions in nonfinancial assets)
- The mission prepared and presented a detailed document (see tables 2-7) explaining all the changes from the GFSM 2001 to the GFSM 2014 classifications for revenue, expense, and transactions in nonfinancial assets.
- The document with full details was delivered to the CSB team.
- For the analytical framework, accompanying tables must be included in the GFS bulletin; the CSB team chose a statement similar to statement 4.2 of the GFSM 2014, temporarily entitled "Summary of Central Government Budget Operations" (see table 8).
- The CSB team considered it appropriate to use the GFSM 2014 tables for revenue, expense, and transactions in non-financial assets and prepared a concrete case study for the budgets 2016–2017 and 2017–2018 (see table 9).

### The MoF: suspension of GFSY reporting and need for TA
- Historical reporting:
  - The MoF used to submit data to the Fund for surveillance and dissemination in GFSY until FY 2015; reporting to the IMF stopped after FY 2015.
- Reason for interruption:
  - Mainly due to the departure of the staff member who was in charge of this function; MoF officials indicated this shortcoming will be resolved shortly.
- Identified TA needs:
  - IMF TA to develop MoF staff abilities to review the budget classification on an ongoing basis and to become familiar with best practices of compiling and disseminating GFS.
  - TA should help the MoF comply with international standards, notably to observe the GFSY and SDDS criteria.
  - Need to strengthen collaboration channels between CSB and the MoF, and with the Central Bank of Kuwait (CBK), to foster exchange of financial and economic data and to better coordinate on methodological issues related to the GFS field.

### Kuwait: Action Plan for Developing GFS Data — priority actions, target completion dates, and statuses
- Outcome: Data are compiled and disseminated using the classification of the latest manual/guide
  - Priority action: Compiling data on revenue, expense and non-financial assets according to the GFSM 2001/GFSM 2014 guidelines for Budgetary Central Government.
    - Risk/Assumption: CSB staff receive from MoF data on a usable medium; and could benefit from additional IMF training.
    - Target Completion Date: December 31, 2018
    - Implementation Status / Actual Completion Date: GFS bulletin published
  - Priority action: Compiling data on transactions in financial assets and liabilities for Budgetary Central Government according to the GFSM 2001/2014.
    - Risk/Assumption: CSB staff receive from MoF data on a usable medium; and obtain additional IMF training.
    - Target Completion Date: March 31, 2019
    - Implementation Status / Actual Completion Date: Source Data ready for use

- Outcome: Data are compiled and disseminated using the coverage and scope of the latest manual/guide
  - Priority action: Institutional units included in the Circular No. 4 of 2015 are classified according to the GFSM 2014 guidelines.
    - Risk/Assumption: CSB staff receive additional IMF training, and authorities agree to improve coverage.
    - Target Completion Date: June 30, 2019
    - Implementation Status / Actual Completion Date: Source Data ready for use
  - Priority action: GFS are compiled for Central Government that includes all BCG, EBUs, and SSF units.
    - Risk/Assumption: staff receive additional training and authorities agree to improve coverage.
    - Target Completion Date: December 31, 2019
    - Implementation Status / Actual Completion Date: GFS bulletin for the financial year 2018–2019 published on CSB website.

- Outcome: CSB Staff capacity increased through training, especially on developing source data, compilation methods, and dissemination
  - Priority action: GFS compilers are trained adequately as part of GFS TA missions to compile GFS and disseminate these statistics in an adequate manner.
    - Risk/Assumption: CSB Authorities and MoF agreement on training.
    - Target Completion Date: November 30, 2018
    - Implementation Status / Actual Completion Date: IMF training provided in Kuwait City

- Outcome: Assess the MoF's needs for compiling and disseminating GFS data according to the GFSM 2014 guidelines
  - Priority action: Assist the MoF to improve its tools for compiling and disseminating GFS data according to the international standards.
    - Risk/Assumption: CSB Authorities and MoF agreement/request follow up TA.
    - Target Completion Date: September 30, 2018
    - Implementation Status / Actual Completion Date: IMF’s TA mission

- Outcome: facilitate the exchange of financial and economic data between CSB, MoF and Central Bank of Kuwait and coordinate on the treatment of methodological issues in the GFS field
  - Priority action: Establishment of a tripartite committee.
    - Risk/Assumption: Stakeholders agreement.
    - Target Completion Date: June 30, 2018
    - Implementation Status / Actual Completion Date: Minutes of the meeting establishing the committee

### Revenue classification changes and GFSM 2014 mapping (high-level highlights from Tables 2–3)
- Revenue major groups preserved and mapped explicitly to GFSM 2014 structure:
  - 1 REVENUE
  - 11 Taxes
    - 111 Taxes on income, profits, and capital gains
      - 1111 Payable by individuals
      - 1112 Payable by corporations and other enterprises
      - 1113 Other
        - 11131 Payable by general government
    - 112 Taxes on payroll and workforce
    - 113 Taxes on property (including 1131, 1132, 1133, 1135, 1136)
    - 114 Taxes on goods and services (including 1141, 11411, 11412, 11413, 11414, 1142, 1143, 1144, 1145, 11451, 11452, 114521–114525, 1146)
    - 115 Taxes on international trade and transactions (1151–1156)
    - 116 Other taxes
  - 12 Social contributions (121, 1211, 1212, 1213, 1214, 122, 1221, 1222, 1223)
  - 13 Grants (131, 1311, 1312, 132, 1321, 1322, 133, 1331, 1332)
  - 14 Other revenue
    - 141 Property income (1411, 14111, 14112, 14113, 1412, 14121, 14122, 1413, 1414, 1415, 1416)
    - 142 Sales of goods and services (1421–1424)
    - 143 Fines, penalties, and forfeits
    - 144 Transfers not elsewhere classified (144, 1441, 14411, 14412, 1442)
    - 145 Other revenue not elsewhere classified (145, 1451, 14511, 14512, 14513, 1452)
- Notable adjustments and new details:
  - Several item names amended (e.g., 1112, 1113, 1134/11414, 11413 movements, 1413 item name amended).
  - New details introduced for multiple subitems (e.g., 11131, 11132, 114521 Business and Professional licenses, 114522 Pollution taxes, 114523 Radio and television licenses, 114524 Licenses and permits for households, 114525 Other taxes on the use of goods and services).
  - New item 1416: Reinvested earnings on foreign direct investment.
  - Reclassifications: items to be removed and reclassified as suggested in the comments column of Table 2.

*Source: cr18313 - 26. Indeed, the mission prepared and presented a detailed document (see tables 2-7) that*

### 18. INTERNATIONAL MONETARY FUND

### 18. INTERNATIONAL MONETARY FUND

### Table 3 — Kuwait: Revenue Classification According to the GFSM 2014 (concluded)
- 12 Social contributions
  - 121 Social security contributions
    - 1211 Employee contributions
    - 1212 Employer contributions
    - 1213 Self-employed or nonemployed contributions
    - 1214 Unallocable contributions
  - 122 Other social contributions
    - 1221 Employee contributions
    - 1222 Employer contributions
    - 1223 Imputed contributions
- 13 Grants
  - 131 From foreign governments
    - 1311 Current
    - 1312 Capital
  - 132 From international organizations
    - 1321 Current
    - 1322 Capital
  - 133 From other general government units
    - 1331 Current
    - 1332 Capital
- 14 Other revenue
  - 141 Property income
    - 1411 Interest
      - 14111 From nonresidents
      - 14112 From residents other than general government
      - 14113 From other general government units
    - 1412 Dividends
      - 14111 From nonresidents
      - 14112 From residents other than general government
      - 14113 From other general government units
    - 1413 Withdrawals of income from quasi-corporations
    - 1414 Property income from investment income disbursements
    - 1415 Rent
    - 1416 Reinvested earnings on foreign direct investment
  - 142 Sales of goods and services
    - 1421 Sales of market establishments
    - 1422 Administrative fees
    - 1423 Incidental sales by nonmarket establishments
    - 1424 Imputed sales of goods and services
  - 143 Fines, penalties, and forfeits
  - 144 Transfers not elsewhere classified
    - 1441 Current
      - 14411 Subsidies
      - 14412 Other
    - 1442 Capital
  - 145 Premiums, fees, and claims related to nonlife insurance and standardized guarantee schemes
    - 1451 Premiums, fees, and current claims
      - 14511 Premiums
      - 14512 Fees for standardized guarantee schemes
      - 14513 Current claims
    - 1452 Capital claims

### Table 4 — Kuwait: Expense Changes from the GFSM 2001 to the GFSM 2014
- Amendment and item-name changes (selected entries preserved from source)
  - 2 Expense
  - 21 Compensation of employees
    - 211 Wages and salaries
      - 2111 Wages and salaries in cash
      - 2112 Wages and salaries in kind
    - item name amended: Employers’ social contributions (المساھمات الاجتماعیة لأرباب العمل)
    - 212 Social contributions
      - 2121 Actual employers’ social contributions
      - 2122 Imputed employers’ social contributions
  - 22 Use of goods and services
  - 23 Consumption of fixed capital
  - 24 Interest
    - 241 To non residents
    - 242 To residents other than general government
    - 243 To other general government units
  - 25 Subsidies
    - 251 To public corporations
      - 2511 To non financial public corporations
      - 2512 To financial public corporations
    - 252 To private enterprises
      - 2521 To non financial private enterprises
      - 2522 To financial private enterprises
    - 253 To other sectors (بند جدید / New item)
  - 26 Grants
    - 261 To foreign governments
      - 2611 Current
      - 2612 Capital
    - 262 To international organizations
      - 2621 Current
      - 2622 Capital
    - 263 To other general government units
      - 2631 Current
      - 2632 Capital
  - 27 Social benefits
    - 271 Social security benefits
      - 2711 Social security benefits in cash
      - 2712 Social security benefits in kind
    - 272 Social assistance benefits
      - 2721 Social assistance benefits in cash
      - 2722 Social assistance benefits in kind
    - item name amended: Employment-related social benefits / Employer social benefits (المنافع الاجتماعیة المرتبطة بالعمالة / المنافع الممولة من أرباب العمل)
      - 273 Employment-related social benefits
        - 2731 Employment-related social benefits in cash
        - 2732 Employment-related social benefits in kind
  - 28 Other expense
    - 281 Property expense other than interest
      - 2811 Dividends
        - new details: To non residents 28111; To residents 28112
      - 2812 Withdrawals of income from quasi-corporations
      - 2813 Property expense for investment income disbursements
      - 2814 Rent
      - 2815 Reinvested earnings on foreign direct investment (بند جدید / New item)
    - item name amended: Transfers not elsewhere classified / Miscellaneous other expense
      - 282 Current transfers not elsewhere classified
        - 2821 Current
      - 2822 Capital transfers not elsewhere classified
      - new details: Premiums, fees, and claims related to nonlife insurance and standardized guarantee schemes 283
        - 2831 Premiums, fees, and current claims
          - 28311 Premiums payable
          - 28312 Fees payable for standardized guarantee schemes
          - 28313 Current claims payable
        - 2832 Capital claims payable

### Table 5 — Kuwait: Expense Classification According to the GFSM 2014
- 2 EXPENSE
  - 21 Compensation of employees
    - 211 Wages and salaries
    - 212 Employers' social contributions
      - 2121 Actual employers’social contributions
      - 2122 Imputed employers’social contributions
  - 22 Use of goods and services
  - 23 Consumption of fixed capital
  - 24 Interest
    - 241 To nonresidents
    - 242 To residents other than general government
    - 243 To other general government units
  - 25 Subsidies
    - 251 To public corporations
    - 252 To private enterprises
    - 253 To other sectors
  - 26 Grants
    - 261 To foreign governments
      - 2611 Current
      - 2612 Capital
    - 262 To international organizations
      - 2621 Current
      - 2622 Capital
    - 263 To other general government units
      - 2631 Current
      - 2632 Capital
  - 27 Social benefits
    - 271 Social security benefits
    - 272 Social assistance benefits
    - 273 Employment-related social benefits
      - 2731 Employment-related social benefits in cash
      - 2732 Employment-related social benefits in kind
  - 28 Other expense
    - 281 Property expense other than interest
      - 2811 Dividends
        - 28112 Residents
        - 28113 non-residents
      - 2812 Withdrawals of income from quasi-corporations
      - 2813 Property expense for investment income disbursements
      - 2814 Rent
      - 2815 Reinvested earnings on foreign direct investment
    - 282 Transfers not elsewhere classified
      - 2821 Current
      - 2822 Capital
    - 283 Premiums, fees, and claims/nonlife & insurance and standardized guarantee schemes
      - 2831 Premiums, fees, and current claims
        - 28311 Premiums
        - 28312 Fees for standardized guarantee schemes
        - 28313 Current claims
      - 2832 Capital claims

### Table 6 — Kuwait: Transactions in Nonfinancial Assets: Changes from the GFSM 2001 to the GFSM 2014
- 31 Nonfinancial assets
  - 311 Fixed assets
    - 3111 Buildings and structures
      - 31111 Dwellings
      - 31112 Buildings other than dwellings
      - 31113 Other structures
      - 31114 Land improvements (بند جدید / New item)
    - 3112 Machinery and equipment
      - 31121 Transport equipment
      - item name amended: 31122 Machinery and equipment other than transport equipment
        - 311221 Information, computer, and telecommunications (ICT) equipment (تفاصیل جدیدة / New details)
        - 311222 Machinery and equipment not elsewhere classified
    - 3113 Other fixed assets
      - item name amended: Cultivated biological resources / أصول فلاحیة
        - 31131 assetsCultivated
          - 311311 Animal resources yielding repeat products
          - 311312 Tree, crop, and plant resources yielding repeat products
      - item name amended: Intellectual property products
        - 31132 Intangible fixed assets
          - 311321 Research and development
          - 311322 Mineral exploration and evaluation
          - 311323 Computer software and databases
            - 3113231 Computer software
            - 3113232 Databases
          - 311324 Entertainment, literary, and artistic originals

*cr18313 - 18. INTERNATIONAL MONETARY FUND*

### 24. INTERNATIONAL MONETARY FUND

### 24. INTERNATIONAL MONETARY FUND

### Changes from GFSM 2001 to GFSM 2014 — Nonfinancial assets (classification and new details)
- Fixed assets (311)
  - Buildings and structures (3111): Dwellings (31111); Buildings other than dwellings (31112); Other structures (31113); Land improvements (31114)
  - Machinery and equipment (3112): Transport equipment (31121); Machinery and equipment other than transport (31122)
    - Information, computer, and telecommunications equipment (311221)
    - Machinery and equipment not elsewhere classified (311222)
  - Other fixed assets (3113): Cultivated biological resources (31131); Intellectual property products (31132)
  - Weapons systems (3114)
- Inventories (312) and detailed sub-items
  - Inventories (312)
  - Valuables (313)
  - Non-produced assets (314)
- New and amended item details under GFSM 2014:
  - Item name amended: Mineral and energy resources (under 3141 Land / item name amended)
  - Subsoil assets (3142)
  - Other naturally occurring assets (3143) — New details:
    - Non-cultivated biological resources (31431)
    - Water resources (31432)
    - Other natural resources (31433)
      - Radio spectrum (314331)
      - Natural resources not elsewhere classified (314332)
  - Intangible non-produced assets (3144) — New details:
    - Contracts, leases, and licenses (31441)
      - Marketable operating leases (314411)
      - Permits to use natural resources (314412)
      - Permits to undertake specific activities (314413)
      - Entitlement to future goods and services on an exclusive basis (314414)
    - Goodwill and marketing assets (31442)
  - Military inventories (31225) noted as a new item
  - Other inventory sub-items: Materials and supplies (31221); Work in progress (31222); Finished goods (31223); Goods for resale (31224)

### Table 6 / Table 7: Transactions in Nonfinancial Assets and GFSM 2014 classification (selected codes)
- 31 Net/gross investment in nonfinancial assets
- 311 Fixed assets (detailed codes as above)
- 312 Inventories
- 313 Valuables
- 314 Nonproduced assets (3141–3144 with subcodes as above)

### Summary of Budgetary Central Government Operations — Structure (cash-flow presentation)
- Revenue cash flows
  - Taxes
  - Social contributions
  - Grants
  - Other receipts
- Expense cash flows
  - Compensation of employees
  - Purchases of goods and services
  - Interest
  - Subsidies
  - Grants
  - Social benefits
  - Other payments
- Net cash inflow from operating activities
- Net cash outflow from investment in nonfinancial assets
  - Fixed assets
  - Valuables
  - Non-produced assets
- Expenditure cash flows
- Surplus (+) / deficit (–)
- Net acquisition of financial assets other than cash (Domestic / External)
- Net incurrence of liabilities (Domestic / External)

### Table 9: Kuwait — Summary of Budgetary Central Government Operations: Fiscal years 2016–2017 and 2017–2018 (cash basis, selected figures)
- Fiscal years presented: 2017-2018 and 2016-2017
- Revenue cash flows
  - 2017-2018: 13 266,850
  - 2016-2017: 13 094,600
  - Taxes:
    - 2017-2018: 494,835
    - 2016-2017: 558,800
  - Social contributions:
    - 2017-2018: 111,250
    - 2016-2017: 78,900
  - Grants:
    - 2017-2018: -
    - 2016-2017: -
  - Other receipts:
    - 2017-2018: 12 660,765
    - 2016-2017: 12 456,900
- Expense cash flows
  - 2017-2018: 17 015,473
  - 2016-2017: 15 492,900
  - Compensation of employees:
    - 2017-2018: 6 795,347
    - 2016-2017: 6 353,800
  - Purchases of goods and services:
    - 2017-2018: 2 952,140
    - 2016-2017: 2 281,800
  - Interest:
    - 2017-2018: -
    - 2016-2017: -
  - Subsidies:
    - 2017-2018: 354,961
    - 2016-2017: 364,600
  - Grants:
    - 2017-2018: 4 682,584
    - 2016-2017: 4 548,800
  - Social benefits:
    - 2017-2018: 1 108,192
    - 2016-2017: 1 018,400
  - Other payments:
    - 2017-2018: 1 122,249
    - 2016-2017: 925,500
- Net cash inflow from operating activities
  - 2017-2018: - 3 748,623
  - 2016-2017: - 2 398,300
- Net cash outflow from investment in nonfinancial assets
  - 2017-2018: 2 806,687
  - 2016-2017: 2 214,961
  - Fixed assets:
    - 2017-2018: 2 854,077
    - 2016-2017: 2 210,895
  - Valuables:
    - 2017-2018: -
    - 2016-2017: -
  - Non-produced assets:
    - 2017-2018: - 47,390
    - 2016-2017: - 35,934
- Expenditure cash flows
  - 2017-2018: 19 822,160
  - 2016-2017: 17 707,861
- Surplus (+) / deficit (–)
  - 2017-2018: - 6 555,310
  - 2016-2017: - 4 613,261
- Net acquisition of financial assets other than cash: XXXXXX (detail not available)
  - Domestic: XXXXXX
  - External: XXXXXX
- Net incurrence of liabilities: XXXXXX (detail not available)
  - Domestic: XXXXXX
  - External: XXXXXX
- Note: (*) used by the mission from the summary statements presented in the final accounts; (**) required detail is not available

### Table 10: Kuwait — Classification of Functions of Government (COFOG) — Major divisions and selected subfunctions
- 701 General public services
  - 701.1 Executive and legislative organs, financial and fiscal affairs, external affairs
    - 701.1.1 Executive and legislative organs
    - 701.1.2 Financial and fiscal affairs
    - 701.1.3 External affairs
  - 701.2 Foreign economic aid
    - 701.2.1 Economic aid to developing countries and countries in transition
    - 701.2.2 Economic aid routed through international organizations
  - 701.3 General services (701.3.1–701.3.3)
  - 701.4 Basic research (701.4.0)
  - 701.5 R&D General public services (701.5.0)
  - 701.6 General public services n.e.c (701.6.0)
  - 701.7 Public debt transactions (701.7.0)
  - 701.8 Transfers of a general character between different levels of government (701.8.0)
- 702 Defence (702.1–702.5)
  - 702.1 Military defence (702.1.0)
  - 702.2 Civil defence (702.2.0)
  - 702.3 Foreign military aid (702.3.0)
  - 702.4 R&D Defence (702.4.0)
  - 702.5 Defence n.e.c (702.5.0)
- 703 Public order and safety (703.1–703.6)
  - Police services (703.1.0), Fire-protection services (703.2.0), Law courts (703.3.0), Prisons (703.4.0), R&D Public order and safety (703.5.0), Public order and safety n.e.c (703.6.0)
- 704 Economic affairs (704.1–704.9)
  - 704.1 General economic, commercial and labour affairs (704.1.1; 704.1.2)
  - 704.2 Agriculture, forestry, fishing and hunting (704.2.1–704.2.3)
  - 704.3 Fuel and energy (704.3.1–704.3.6)
  - 704.4 Mining, manufacturing and construction (704.4.1–704.4.3)
  - 704.5 Transport (704.5.1–704.5.5)
  - 704.6 Communication (704.6.0)
  - 704.7 Other industries (704.7.1–704.7.4)
  - 704.8 R&D Economic affairs (704.8.1–704.8.7)
  - 704.9 Economic affairs n.e.c (704.9.0)
- 705 Environmental protection (705.1–705.6)
  - Waste management (705.1.0), Waste water management (705.2.0), Pollution abatement (705.3.0), Protection of biodiversity and landscape (705.4.0), R&D Environmental protection (705.5.0), Environmental protection n.e.c (705.6.0)
- 706 Housing and community amenities (706.1–706.6)
  - Housing development (706.1.0), Community development (706.2.0), Water supply (706.3.0), Street lighting (706.4.0), R&D Housing and community amenities (706.5.0), Housing and community amenities n.e.c (706.6.0)
- 707 Health (707.1–707.6)
  - Medical products, appliances and equipment (707.1.1–707.1.3)
  - Outpatient services (707.2.1–707.2.4)
  - Hospital services (707.3.1–707.3.4)
  - Public health services (707.4.0)
  - R&D Health (707.5.0)
  - Health n.e.c (707.6.0)
- 708 Recreation, culture and religion (708.1–708.6)
  - Recreational and sporting services (708.1.0), Cultural services (708.2.0), Broadcasting and publishing services (708.3.0), Religious and other community services (708.4.0), R&D Recreation, culture and religion (708.5.0), Recreation, culture and religion n.e.c (708.6.0)
- 709 Education (709.1–709.8)
  - Pre-primary and primary education (709.1.1–709.1.2)
  - Secondary education (709.2.1–709.2.2)
  - Post-secondary non-tertiary education (709.3.0)
  - Tertiary education (709.4.1–709.4.2)
  - Education not definable by level (709.5.0)
  - Subsidiary services to education (709.6.0)
  - R&D Education (709.7.0)
  - Education n.e.c (709.8.0)

*International Monetary Fund — cr18313 - 24. INTERNATIONAL MONETARY FUND (selected tables and classifications contained in the source).*

### 34. INTERNATIONAL MONETARY FUND

### 34. INTERNATIONAL MONETARY FUND

### COFOG — Social protection (classification excerpts)
- 710 Social protection
  - 710.1 Sickness and disability
    - 710.1.1 Sickness
    - 710.1.2 Disability
  - 710.2 Old age
    - 710.2.0 Old age
  - 710.3 Survivors
    - 710.3.0 Survivors
  - 710.4 Family and children
    - 710.4.0 Family and children
  - 710.5 Unemployment
    - 710.5.0 Unemployment
  - 710.6 Housing
    - 710.6.0 Housing
  - 710.7 Social exclusion n.e.c
    - 710.7.0 Social exclusion n.e.c
  - 710.8 R&D Social protection
    - 710.8.0 R&D Social protection
  - 710.9 Social protection n.e.c
    - 710.9.0 Social protection n.e.c

### Example migration: Current classification → GFSM 2001/2014 (major mappings and institutional assignments)
- GFSM code 701 — General public services
  - 701.1 Executive and legislative organs, financial and fiscal affairs, external affairs
    - 701.1.1 Executive and legislative organs
      - Amiri Diwan
      - Cabinet
      - Fatwa & Legislation Department
      - National Assembly
    - 701.1.2 Financial and fiscal affairs
      - Public Authority for Assessment of Compensation for damages resulting from Iraqi Aggression
      - Ministry of Finance
      - Audit
      - Investment Authority
      - Customs Department
      - General Authority for minors
    - 701.1.3 External affairs
      - Ministry of External Affairs
  - 701.5 R&D General public services
    - 701.5.0 R&D General public services
      - Kuwait Institute of Scientific Research (KISR)
  - 701.3 General personnel, planning and other general services
    - 701.3.1 General personnel services
      - Civil Service Commission
    - 701.3.2 Overall planning and statistical services
      - Supreme Council for Planning and Development
    - 701.3.3 Other general services
      - Central Tender Board
    - 701.6.0 General public services
      - Municipal Council

- GFSM code 702 — Defence
  - Ministry of Defence

- GFSM code 703 — Public order and safety
  - 703.1 Police services
    - Ministry of Interior
    - National Guards
  - 703.2 Fire-protection services
    - General Fire Department
  - 703.3 Law courts
    - Ministry of Justice
    - 703.3.0 Law courts
  - 703.6 Public order and safety
    - Public Authority for Civil Information
    - 703.6.0 Public order and safety

- GFSM code 709 — Education
  - 709.1 Pre-primary and primary education
    - 709.1.1 Pre-primary education
      - Kindergarten, Ministry of Education
    - 709.1.2 Primary education
      - Primary education, Ministry of Education
  - 709.2 Secondary education
    - 709.2.1 Lower-secondary education
      - Intermediate, Ministry of Education
    - 709.2.2 Upper-secondary education
      - Secondary, Ministry of Education
  - 709.4 Tertiary education
    - Kuwait University
    - General Authority for Applied Education & Training
    - Ministry of Higher Education
  - 709.8 Education n.e.c
    - 709.8.0 Education n.e.c
      - Gen. Educational service, General Diwan and other services, Ministry of Educ

- GFSM code 707 — Health
  - 707.3 Hospital services
    - 707.3.1 General hospital services
      - Hospitals & specialist clinics – Ministry of Health
      - Primary care clinic & public hospital
  - 707.5 R&D Health
    - 707.5.0 R&D Health
      - Health, Research, Education and Training, Ministry of Health
  - 707.6 Health n.e.c
    - 707.6.0 Health n.e.c
      - General Diwan, Ministry of Health
      - Asst. technical services, Ministry of Health
      - General services, Ministry of Health

- GFSM code 710 — Social protection
  - 710.9 Social protection
    - 710.9.0 Social protection
      - General Diwan, Ministry of Social Affairs & Labour
  - Welfare and youth affairs assignments
    - Social Welfare, Ministry of Social Affairs & Labour
    - Public Authority for Youth & Sports
    - Labour and labourers affairs, Ministry of Social Affairs & Labour
    - 704.1.2 General labour affairs

- GFSM code 710.6 Housing
  - 710.6.0 Housing
    - Public Authority for Housing Welfare
    - General Diwan: Kuwait Municipality

- Public health, environmental protection and sanitation
  - 707.4 Public health services
    - 707.4.0 Public health services
      - Sanitary affairs: Kuwait Municipality
  - 705.6 Environmental protection
    - 705.6.0 Environmental protection
      - Environment Public Authority
      - Environmental protection, Ministry of Health

- GFSM code 708 — Recreation, culture and religion
  - 708.1 Recreational and sporting services
    - 708.1.0 Recreational and sporting services
      - General gardens, Public Authority for Agriculture and Fish Resources
  - 708.2 Cultural services
    - 708.2.0 Cultural services
      - National Council for Culture, Arts & Literature and Publishing, Ministry of ...
  - 708.3 Broadcasting and publishing services
    - 708.3.0 Broadcasting and publishing services
      - Ministry of Information (except cultural and publishing)
      - Kuwait News Agency (kuna)
  - 708.4 Religious and other community services
    - 708.4.0 Religious and other community services
      - Ministry of Awqaf & Islamic affairs
      - Zakat House
      - Secretariat General for Awqaf

- GFSM code 704.3 — Fuel and energy
  - 704.3.1 Coal and other solid mineral fuels
    - Ministry of Oil
  - 704.3.5 Electricity
    - Ministry of Electricity (General Diwan only)

- GFSM code 704.2 — Agriculture, forestry, fishing and hunting
  - 704.2.1 Agriculture
    - Public Authority for Agriculture and Fish Resources (except Gardens)

- GFSM code 704.4 — Mining, manufacturing and construction
  - Manufacturing
    - Industrial Affairs - Ministry of Trade and Industry
  - 704.4.3 Construction
    - Architects and technical affairs and services - Kuwait Municipality
    - Ministry of Public Works – (except road and maintenance engineering)

- GFSM code 704.5.1 — Road transport
  - Roads — Ministry of Public Work
  - Maintenance engineering — Ministry of Public Work

- GFSM code 704.6 — Communication
  - 704.6.0 Communication
    - General Diwan - Ministry of Communication

- GFSM code 704.1 — General economic, commercial and labour affairs
  - 704.1.1 General economic and commercial affairs
    - Ministry of Trade and Industry

- Expenditure not classified by major group
  - Current classification: xxxx (no specific GFSM assignment in source)

### Appendix I — Officials met during the mission
- Mr. Othman Abdullah Al-Othman — Undersecretary for Statistical Affairs Sector / Acting Head of CSB
- Mrs. Samar Al-Ateeqi — Vice director / National Accounts Statistic Controller and Responsible for Government Finance Statistics/ CSB
- Mrs. Anwar Alromi — Division Head of National Accounts/CSB
- Mrs. Haya Al-Yassine — CSB
- Mrs. Rana Al-Saqoubi — CSB
- Mrs. Eman Dashty — CSB
- Mrs. Fatma Almoussa — CSB
- Mrs. Moinirah Arrahdane — CSB
- Mrs. Alaa Albattah — CSB
- Mrs. Dalal Almatery — CSB
- Mr. Ahmed Abdelaziz Alomran — Ministry of finance/General Budget Affairs
- Mr. Ahmed Al Kawaz — Economic Advisor/Ministry of finance/Minister’s Office
- Mr. Bahjat Abdelaziz Bayoumi — Financial Advisor/Ministry of finance/General Budget Affairs
- Mrs. Rabaa Al-Kandari — Ministry of finance/General Budget Affairs
- Mrs. Fay Aljeran — Ministry of finance/Macro fiscal Unit

*International Monetary Fund*

---


_Source: https://www.imf.org/-/media/files/publications/cr/2018/cr18313.pdf_