## Annex 1. Updated 2023 BAS Project Plan

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---

### Summary of Mission Outcomes and Priority Recommendations
- Remote TA provided by PFTAC to help improve national accounts statistics and produce supply and use tables (SUT) for 2023 and rebased GDP estimates.
- Strong support from Government Statistician (GS), Ministry of Finance (MoF) and Central Bank of Samoa (CBS) for the 2023 SUT; benchmark SUT to be used to rebase GDP and produce Tourism Satellite Accounts and improve macroeconomic projections.
- Final Household Income and Expenditure Survey (HIES) data assessed; adjustments for coverage, classification, time of recording and underreporting made at COICOP expenditure class level.
- Benchmark Household Final Consumption Expenditure (FCE) estimates for 2023 compiled and mapped to 2-digit CPC2.
- Government FCE and production estimates compiled; government finance data reviewed and used to compile SUT estimates of output, intermediate consumption (IC) and value-added by industry, and Government FCE by function.
- Balance of Payments (BOP) trade in services and SBS merchandise trade data assessed, adjusted and mapped to SUT; detailed merchandise exports and imports aggregated to 2-digit CPC2.
- Preliminary SUT estimates developed for NPISHs FCE, gross fixed capital formation (GFCF) and net acquisition of valuables.
- Business Activity Survey (BAS) processing reviewed: of 1,244 forms distributed, 650 forms (52 percent) received to date; many partial responses being followed up.
- Revised business income and expenses data for 2018 to 2023 from Ministry of Customs and Revenue (MCR) incorporated into GDP estimates; ways to reduce statistical discrepancies between GDP-E and GDP-P identified.
- SBS staff capacity improved; updated work programs for BAS and SUT/GDP rebasing discussed and agreed. Two additional FSD staff expected to be recruited by July 2025. Follow-up TA mission planned for September 29–October 10, 2025.

Priority recommendations (Table 1)
- July 2025: Recruit two additional staff for FSD for the 2023 SUT and GDP rebasing project. — SBS
- August 2025: Complete the 2023 BAS data collection and processing. — SBS

### Detailed Recommendations and Work Program — Key Actions
- Outcome 1: Build institutional capacity to produce and disseminate real sector statistics
  - 1.1 Recruit two additional staff for FSD for the 2023 SUT/GDP rebasing project. — July 2025
- Outcome 2: Data are compiled using the framework, concepts and definitions of the System of National Accounts 2008
  - 2.1 FSD to complete the BAS data collection and processing. — August 2025
  - 2.2 MCR to provide outstanding annual 2023 company income tax (CIT) unit level data to SBS, and related financial statements. — August 2025
  - 2.3 FSD to collect remaining 2023 or financial year (FY) 2023-24 financial statements for State-owned enterprises (SOEs), large and medium businesses. — August 2025

### A. Household FCE Benchmark Estimates — Adjustments and Outcome
- HIES field dates: January 23–December 8, 2023; seven-day diary did not cover peak Christmas and New Year period; recall method used (12–months’ recall for less frequent items, 30-days’ recall for more frequent).
- Adjustments applied:
  - Coverage, classification, time of recording, underreporting.
  - Allocation of unallocated compensation in kind.
  - 2.5 percent adjustment for holiday period based on increased VAGST sales.
  - Population estimates and CPI sub-group indices used to convert Feb 2022–Nov 2023 data to calendar year 2023.
  - Supply-side adjustments for residential electricity and water, human health services, FISIM and insurance services.
  - Commodity flow adjustments for confectionary, alcoholic and non-alcoholic beverages, kava and tobacco, and gambling.
  - Value of household repairs and maintenance deducted (IC for housing rentals).
  - Compensation in kind rentals deducted from imputed rentals to derive owner-occupied dwelling services and added to actual rentals.
  - Rents on land and government fees without service (taxes) excluded.
- Benchmark HFCE estimate: around 8 million Talas (-0.4 percent) less than the equivalent published 2023 HFCE estimate.
- Detailed COICOP data aggregated and mapped to 2-digit CPC2 and incorporated into product balances and SUT Excel files.

### B. Government FCE Benchmark Estimates — Methods and Adjustments
- Reviewed monthly chart of accounts, revenue and expenses for whole of Government, detailed 2023 finance ledger use of goods and services, and 2022–23 and 2023–24 financial year data by function.
- Adjustments to government use of goods and services to remove employee hazard allowances (compensation), acquisition of durable equipment (capital goods), and land taxes.
- Compiled Government FCE by function and output and IC estimates by industry; adjustments made to add consumption of fixed capital and FISIM.
- Used average of two financial years Government by function data to compile detailed SUT estimates for public administration, public education, public human health, public social work and public cultural activities.

### C. External Goods and Services — Trade and Travel Disaggregation
- SBS merchandise trade data reviewed, aggregated and mapped to CPC2; detailed 6-digit and 8-digit HS export FOB and import CIF assessed.
- CPC2 codes inserted where missing and aggregated to two-digit CPC2 product codes for SUT.
- Exports FOB, imports CIF, and CIF to FOB adjustments incorporated into product balances and SUT files.
- BOP travel credits disaggregated using IVS ratios based on IVS reports for August 2022–July 2023 and August to December 2023 provided by Samoa Tourism Authority.
- BOP travel debits disaggregated using IVS ratios adjusted by partial HIES overseas expenditure data.
- Disaggregated travel and other services exports/imports mapped to two-digit CPC2 products and added to product balances and SUT.

### D. Other Expenditure Estimates — NPISHs, GFCF and Valuables
- Preliminary estimates of NPISHs FCE produced using sources of financing split by current expenses (output) and capital expenditure from BOP transfers and HIES donations data.
- Further BAS and financial statement data expected to improve coverage of business donations and adjust for sale of goods and services; will allow compilation of value-added and IC breakdown by product.
- Preliminary GFCF and net acquisition of valuables estimates developed using commodity flow approach and merchandise trade, domestic production and consumption data.

### E. Review of BAS Data Processing and Response Rates — Metrics and Follow-up
- Training provided on built-in edits and quality checks in BAS processing system and use of CPC2 input codes reference file.
- Emphasized data quality checks and precoding completed forms prior to data entry.
- Online demonstration using income and financial statements for two public corporations to show extraction of revenue and expenditure and compiling output, IC, GFCF and inventory changes for partial/non-response.
- BAS sample and response metrics (TABLE 3):
  - Business register units: 5,058 total (324 large, 465 medium, 4,269 small).
  - Sampled units: 1,447 total (324 large, 237 medium, 886 small).
  - Initial sample ratios: 3.5 total, 1.0 large, 2.0 medium, 4.8 small.
  - Survey forms distributed: 1,244 total (318 large, 219 medium, 707 small).
  - Forms received: 650 total (115 large, 103 medium, 432 small).
  - Response rate for forms distributed (%): 52.3 total, 36.2 large, 47.0 medium, 61.1 small.
- Current status: 650 forms collected out of 1,244 distributed (around 52 percent); many partial responses being followed up.
- Response targets: 100 percent for large, 90 percent for medium, 75 percent for small businesses; current responses are below targets.
- Follow-up actions:
  - GS sent formal letters citing compulsory reporting provision in the Statistics Act.
  - High-level contact and meetings planned between GS and large business units and between ACEO of FSD and medium business units.
  - Telephone and email follow-up for small businesses; FSD staff to collect income and financial statements from businesses or via MCR.
  - BAS data collection phase extended up to August 8, 2025; data processing expected to be completed by end of August 2025.

Recommended actions (BAS)
- FSD to complete the BAS data collection and processing by August 2025.
- MCR to provide outstanding annual 2023 CIT unit level data to SBS, and related financial statements by August 2025.
- FSD to collect remaining 2023 or FY2023-24 financial statements for SOEs, large and medium businesses by August 2025.

### F. Revised VAGST Data and Updating of GDP Estimates
- Revised business sales and expenses data for 2018 to 2023 from MCR assessed; substantial effort by MCR to improve VAGST reporting and processing.
- Significant revisions to value-added estimates for manufacturing, trade, transport, communications and business services industries.
- Revised VAGST sales and imports series more consistent with published taxes on products series compared to previous VAGST sales and imports data.
- Editing of VAGST income and expenses data has improved; ESD increased efforts investigating non-reporting and outliers.
- ESD finalizing quarterly GDP estimates for Quarter 1, 2018 (ending in March) up to Quarter 4, 2024 (ending in December).
- Identified adjustments to reduce statistical discrepancies between GDP-E and GDP-P, including adjustments to fishing, changes in inventories and households FCE.

### G. Building SBS Staff Capacity — Training and Workgroups
- Several online workgroup sessions to build FSD capacity in reviewing, adjusting, classifying and formatting source data; compiling initial SUT estimates of FCE, GFCF, net acquisition of valuables, and external trade.
- Online sessions on improving BAS response rates, data processing, and methods to reduce statistical discrepancies.

### H. Officials Met During the Mission
- Mr. Leota Aliielua Salani — Government Statistician, SBS
- Mr. Oloapu Tanielu Isara — ACEO, FSD, SBS
- Ms. Suameli Chan Boon — Principal Statistician, FSD, SBS
- Ms. Ianeta Sa'u – Misa — Senior Statistician, FSD, SBS
- Ms. Sulufaiga Tuuga — Senior Statistician, FSD, SBS
- Mr. Jedidiah Josiah Maafi — Research Officer, FSD, SBS
- Mr. Fuimaono Fitimaleula Tipi — Senior Statistician, FSD, SBS
- Ms. Baby Angel Tavita — Research Officer, FSD, SBS
- Ms. Lilianetelani Hennemann-Leleimalefaga — ACEO, ESD, SBS
- Ms. Alaiula Abute-Ioasa — Principal Statistician, ESD, SBS
- Ms. Terokoraoi Uilelea — Principal Statistician, ESD, SBS

### Project Planning and Work Program — Milestones, Targets and Status (selected)
- Institutional infrastructure and operational capacity to compile SUT and rebase GDP
  - Objective completion target: 07/31/2025.
  - 1.0 Draft 2023 SUT/Rebasing work program and schedule — Completion date: 09/28/2023. Implementation status: Completed.
  - 1.1 2023 SUT/Rebasing work program approved — Completion date: 10/31/2023. Implementation status: Completed.
  - 1.2 Secure additional budget for additional source data and compilation — Completion date: 03/31/2024. Implementation status: Completed.
  - 1.3 Recruitment process and recruit two additional staff for FSD — Completion date: 07/31/2025. Implementation status: Positions expected to be filled by July 2025.
  - 1.4 Secure additional TA from development partners (ADB, SPC, Australia/NZ) — Completion date: 03/31/2024. Implementation status: Completed. Funding for TA secured. Recruitment of TA expert expected to commence soon.
  - 1.5 Request IMF/PFTAC remote and mission TA — Completion date: 03/31/2024. Implementation status: Completed. Request for remote TA in March and in-country TA in September of 2024 2025 and 2026 submitted to PFTAC.
  - 1.6 Establish Data Coordination Committee — Completion date: 03/31/2024. Implementation status: Completed.

- Ensure appropriate source data are available to compile the SUT and rebased GDP estimates
  - Objective target date: 10/31/2025.
  - Selected items and statuses:
    - 2.1 Collect agriculture, quarrying and fishing costs and output data — Completion date: 12/31/2024. Implementation status: Completed.
    - 2.3 SNPF to provide monthly employment & earnings 4-digit ISIC data — Completion date: 12/31/2024. Implementation status: Data received. Mapping to SUT to be done when industry balances compiled.
    - 2.5 MCR to provide quarterly VAGST turnover by ISIC4 data — Completion date: 12/31/2024. Implementation status: Data received. Mapping to SUT to be done when BAS balances compiled.
    - 2.6 MCR to provide 2023 CIT data by ISIC4 & Financial Statements — Completion date: 08/31/2025. Implementation status: Work in progress.
    - 2.11 Collect FY23 and FY24 financial statements for SOEs and others — Completion date: 08/31/2025. Implementation status: Financial Statements for FY23 have been collected, FY24 have yet to be finalized.
    - 2.12 Collect 2023 tourism data from STA — Completion date: 03/31/2025. Implementation status: Completed. Aug 2022 to Dec 2023 IVS data and monthly visitors data available.
    - 2.17 HIES conducted — Completion date: 12/31/2023. Implementation status: Completed.
    - 2.19 Reweighting, compilation and release of new CPI series — Completion date: 06/30/2025. Implementation status: In progress.
    - 2.23 Field phase of Business Activity Survey (BAS) for 2023 — Completion date: 08/08/2025. Implementation status: Field phase extended.
    - 2.24 Process and rate up BAS results — Completion date: 10/31/2025. Implementation status: Data entry and input editing progressing.
    - 2.26 Quality adjust and finalize 2023 SUT source data for SUT — Completion date: 10/31/2025.

- Compile the SUT benchmark estimates and rebase GDP
  - Objective target date: 10/31/2026.
  - Selected milestones:
    - 3.1 Design the SUT framework (industries and products) — Completion date: 09/30/2024. Implementation status: Completed.
    - 3.3 Industry balances compiled — Completion date: 10/31/2025.
    - 3.4 Product balances compiled — Completion date: 10/31/2025.
    - 3.6 Final balancing of SUT — Completion date: 03/31/2026.
    - 3.7 Redevelop GDP compilation system — Completion date: 10/31/2026.
    - 3.8 Rebased GDP-P and GDP-E estimates compiled — Completion date: 10/31/2026.
    - 3.9 Linking of the 2013 and 2023 series — Completion date: 10/31/2026.

- Disseminate 2023 SUT and rebased GDP estimates
  - Objective target date: 10/31/2026.
  - 4.1 Release SUT and rebased GDP-P and GDP-E estimates — Completion date: 10/31/2026.
  - 4.2 Concepts, sources and methods manual compiled and released — Completion date: 12/31/2026.

*IMF | PFTAC Technical Assistance Report - Samoa National Accounts Mission — Annex 1. Updated 2023 BAS Project Plan*

### Annex 1. Updated 2023 BAS Project Plan..................................................................................

### Annex 1. Updated 2023 BAS Project Plan

### Summary of Mission Outcomes and Priority Recommendations
- Remote TA provided by PFTAC to help improve national accounts statistics and produce supply and use tables (SUT) for 2023 and rebased GDP estimates.
- Strong support from Government Statistician (GS), Ministry of Finance (MoF) and Central Bank of Samoa (CBS) for the 2023 SUT; benchmark SUT to be used to rebase GDP and produce Tourism Satellite Accounts and improve macroeconomic projections.
- Final Household Income and Expenditure Survey (HIES) data assessed; adjustments for coverage, classification, time of recording and underreporting made at COICOP expenditure class level.
- Benchmark Household Final Consumption Expenditure (FCE) estimates for 2023 compiled and mapped to 2-digit CPC2.
- Government FCE and production estimates compiled; government finance data reviewed and used to compile SUT estimates of output, intermediate consumption (IC) and value-added by industry, and Government FCE by function.
- Balance of Payments (BOP) trade in services and SBS merchandise trade data assessed, adjusted and mapped to SUT; detailed merchandise exports and imports aggregated to 2-digit CPC2.
- Preliminary SUT estimates developed for NPISHs FCE, gross fixed capital formation (GFCF) and net acquisition of valuables.
- Business Activity Survey (BAS) processing reviewed: of 1,244 forms distributed, 650 forms (52 percent) received to date; many partial responses being followed up.
- Revised business income and expenses data for 2018 to 2023 from Ministry of Customs and Revenue (MCR) incorporated into GDP estimates; ways to reduce statistical discrepancies between GDP-E and GDP-P identified.
- SBS staff capacity improved; updated work programs for BAS and SUT/GDP rebasing discussed and agreed. Two additional FSD staff expected to be recruited by July 2025. Follow-up TA mission planned for September 29–October 10, 2025.

Priority recommendations (Table 1)
- July 2025: Recruit two additional staff for FSD for the 2023 SUT and GDP rebasing project. — SBS
- August 2025: Complete the 2023 BAS data collection and processing. — SBS

### Detailed Recommendations and Work Program (Table 2 summary)
Outcome 1: Build institutional capacity to produce and disseminate real sector statistics
- 1.1 Recruit two additional staff for FSD for the 2023 SUT/GDP rebasing project. — July 2025

Outcome 2: Data are compiled using the framework, concepts and definitions of the System of National Accounts 2008
- 2.1 FSD to complete the BAS data collection and processing. — August 2025
- 2.2 MCR to provide outstanding annual 2023 company income tax (CIT) unit level data to SBS, and related financial statements. — August 2025
- 2.3 FSD to collect remaining 2023 or financial year (FY) 2023-24 financial statements for State-owned enterprises (SOEs), large and medium businesses. — August 2025

### A. Household FCE Benchmark Estimates
- HIES conducted during January 23–December 8, 2023; seven-day diary did not cover peak Christmas and New Year period; recall method used (12–months’ recall for less frequent items, 30-days’ recall for more frequent).
- Adjustments made:
  - Coverage, classification, time of recording, underreporting.
  - Allocation of unallocated compensation in kind.
  - 2.5 percent adjustment for holiday period based on increased VAGST sales.
  - Population estimates and CPI sub-group indices used to convert Feb 2022–Nov 2023 data to calendar year 2023.
  - Supply-side adjustments for residential electricity and water, human health services, FISIM and insurance services.
  - Commodity flow adjustments for confectionary, alcoholic and non-alcoholic beverages, kava and tobacco, and gambling.
  - Value of household repairs and maintenance deducted (IC for housing rentals).
  - Compensation in kind rentals deducted from imputed rentals to derive owner-occupied dwelling services and added to actual rentals.
  - Rents on land and government fees without service (taxes) excluded.
- Benchmark HFCE estimate: around 8 million Talas (-0.4 percent) less than the equivalent published 2023 HFCE estimate.
- Detailed COICOP data aggregated and mapped to 2-digit CPC2 product items and incorporated into product balances and SUT Excel files.

### B. Government FCE Benchmark Estimates
- Reviewed monthly chart of accounts, revenue and expenses for whole of Government, detailed 2023 finance ledger use of goods and services, and 2022–23 and 2023–24 financial year data by function.
- Adjusted use of goods and services to remove employee hazard allowances (compensation), acquisition of durable equipment (capital goods), and land taxes.
- Compiled Government FCE by function and output and IC estimates by industry; adjustments made to add consumption of fixed capital and FISIM.
- Used average of two financial years Government by function data to compile detailed SUT estimates for public administration, public education, public human health, public social work and public cultural activities.

### C. External Goods and Services
- SBS merchandise trade data reviewed, aggregated and mapped to CPC2; detailed 6-digit and 8-digit HS export FOB and import CIF assessed.
- CPC2 codes inserted where missing and aggregated to two-digit CPC2 product codes for SUT.
- Exports FOB, imports CIF, and CIF to FOB adjustments incorporated into product balances and SUT files.
- BOP travel credits disaggregated using IVS ratios based on IVS reports for August 2022–July 2023 and August to December 2023 provided by Samoa Tourism Authority.
- BOP travel debits disaggregated using IVS ratios adjusted by partial HIES overseas expenditure data.
- Disaggregated travel and other services exports/imports mapped to two-digit CPC2 products and added to product balances and SUT.

### D. Other Expenditure Estimates
- Preliminary estimates of NPISHs FCE produced using sources of financing split by current expenses (output) and capital expenditure from BOP transfers and HIES donations data.
- Further BAS and financial statement data expected to improve coverage of business donations and adjust for sale of goods and services; will allow compilation of value-added and IC breakdown by product.
- Preliminary GFCF and net acquisition of valuables estimates developed using commodity flow approach and merchandise trade, domestic production and consumption data.

### E. Review of BAS Data Processing and Response Rates
- Training provided on built-in edits and quality checks in BAS processing system and use of CPC2 input codes reference file.
- Emphasized data quality checks and precoding completed forms prior to data entry.
- Online demonstration using income and financial statements for two public corporations to show extraction of revenue and expenditure and compiling output, IC, GFCF and inventory changes for partial/non-response.
- BAS sample and response metrics (TABLE 3):
  - Business register units: 5,058 total (324 large, 465 medium, 4,269 small).
  - Sampled units: 1,447 total (324 large, 237 medium, 886 small).
  - Initial sample ratios: 3.5 total, 1.0 large, 2.0 medium, 4.8 small.
  - Survey forms distributed: 1,244 total (318 large, 219 medium, 707 small).
  - Forms received: 650 total (115 large, 103 medium, 432 small).
  - Response rate for forms distributed (%): 52.3 total, 36.2 large, 47.0 medium, 61.1 small.
- Current status: 650 forms collected out of 1,244 distributed (around 52 percent); many partial responses being followed up.
- Response targets: 100 percent for large, 90 percent for medium, 75 percent for small businesses; current responses are below targets.
- Follow-up actions:
  - GS sent formal letters citing compulsory reporting provision in the Statistics Act.
  - High-level contact and meetings planned between GS and large business units and between ACEO of FSD and medium business units.
  - Telephone and email follow-up for small businesses; FSD staff to collect income and financial statements from businesses or via MCR.
  - BAS data collection phase extended up to August 8, 2025; data processing expected to be completed by end of August 2025.

Recommended actions (BAS)
- FSD to complete the BAS data collection and processing by August 2025.
- MCR to provide outstanding annual 2023 CIT unit level data to SBS, and related financial statements by August 2025.
- FSD to collect remaining 2023 or FY2023-24 financial statements for SOEs, large and medium businesses by August 2025.

### F. Revised VAGST Data and Updating of GDP Estimates
- Revised business sales and expenses data for 2018 to 2023 from MCR assessed; substantial effort by MCR to improve VAGST reporting and processing.
- Significant revisions to value-added estimates for manufacturing, trade, transport, communications and business services industries.
- Revised VAGST sales and imports series more consistent with published taxes on products series compared to previous VAGST sales and imports data.
- Editing of VAGST income and expenses data has improved; ESD increased efforts investigating non-reporting and outliers.
- ESD finalizing quarterly GDP estimates for Quarter 1, 2018 (ending in March) up to Quarter 4, 2024 (ending in December).
- Identified adjustments to reduce statistical discrepancies between GDP-E and GDP-P, including adjustments to fishing, changes in inventories and households FCE.

### G. Building SBS Staff Capacity
- Several online workgroup sessions to build FSD capacity in reviewing, adjusting, classifying and formatting source data; compiling initial SUT estimates of FCE, GFCF, net acquisition of valuables, and external trade.
- Online sessions on improving BAS response rates, data processing, and methods to reduce statistical discrepancies.

### H. Officials Met During the Mission
- Mr. Leota Aliielua Salani — Government Statistician, SBS
- Mr. Oloapu Tanielu Isara — ACEO, FSD, SBS
- Ms. Suameli Chan Boon — Principal Statistician, FSD, SBS
- Ms. Ianeta Sa'u – Misa — Senior Statistician, FSD, SBS
- Ms. Sulufaiga Tuuga — Senior Statistician, FSD, SBS
- Mr. Jedidiah Josiah Maafi — Research Officer, FSD, SBS
- Mr. Fuimaono Fitimaleula Tipi — Senior Statistician, FSD, SBS
- Ms. Baby Angel Tavita — Research Officer, FSD, SBS
- Ms. Lilianetelani Hennemann-Leleimalefaga — ACEO, ESD, SBS
- Ms. Alaiula Abute-Ioasa — Principal Statistician, ESD, SBS
- Ms. Terokoraoi Uilelea — Principal Statistician, ESD, SBS

*IMF | PFTAC Technical Assistance Report - Samoa National Accounts Mission — Annex 1. Updated 2023 BAS Project Plan*

### 1. Project planning and

### 1. Project planning and 

### Institutional infrastructure and operational capacity to compile SUT and rebase GDP
- Objective: Institutional infrastructure and operational capacity to compile SUT and rebase GDP improved. Completion target: 07/31/2025.
- 1.0 Draft 2023 SUT/Rebasing work program and schedule.
  - Responsibility: FSD/PFTAC Mission.
  - Verifiable indicator: 2023 SUT/Rebasing work program and schedule prepared.
  - Completion date: 09/28/2023.
  - Implementation status: Completed.
- 1.1 2023 SUT/Rebasing work program approved.
  - Responsibility: GS, SBS.
  - Verifiable indicator: Work program and schedule approved.
  - Completion date: 10/31/2023.
  - Implementation status: Completed.
- 1.2 Secure additional budget for additional source data and compilation.
  - Responsibility: GS, SBS.
  - Verifiable indicator: Additional budget secured.
  - Completion date: 03/31/2024.
  - Implementation status: Completed.
- 1.3 Recruitment process and recruit two additional staff for FSD.
  - Responsibility: GS, SBS.
  - Verifiable indicator: Additional two statisticians recruited to FSD, NAS Unit.
  - Completion date: 07/31/2025.
  - Implementation status: Positions expected to be filled by July 2025.
- 1.4 Secure additional TA from development partners (ADB, SPC, Australia/NZ).
  - Responsibility: GS, SBS.
  - Verifiable indicator: Additional TA secured for the project.
  - Completion date: 03/31/2024.
  - Implementation status: Completed. Funding for TA secured. Recruitment of TA expert expected to commence soon.
- 1.5 Request IMF/PFTAC remote and mission TA to help with source data, SUT compilation and GDP rebasing.
  - Responsibility: GS, SBS.
  - Verifiable indicator: IMF/PFTAC TA secured.
  - Completion date: 03/31/2024.
  - Implementation status: Completed. Request for remote TA in March and in-country TA in September of 2024 2025 and 2026 submitted to PFTAC.
- 1.6 Establish Data Coordination Committee.
  - Responsibility: GS, SBS.
  - Verifiable indicator: Committee established and meeting on a monthly basis.
  - Completion date: 03/31/2024.
  - Implementation status: Completed.

### Ensure appropriate source data are available to compile the SUT and rebased GDP estimates
- Objective: The required source data are available and fit for use. Target date: 10/31/2025.
- 2.0 Undertake initial data assessment of available source data.
  - Responsibility: FSD/PFTAC Mission.
  - Verifiable indicator: Initial assessment of data sources completed, and data gaps identified.
  - Completion date: 09/28/2023.
  - Implementation status: Completed.
- 2.1 Collect agriculture, quarrying and fishing costs and output data.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities and products) completed.
  - Completion date: 12/31/2024.
  - Implementation status: Completed.
- 2.2 Assist SNPF updating register to ISIC Rev. 4.
  - Responsibility: FSD.
  - Verifiable indicator: SNPF register updated to ISIC Rev. 4.
  - Completion date: 05/31/2024.
  - Implementation status: Completed.
- 2.3 SNPF to provide monthly employment & earnings 4-digit ISIC data.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities) completed.
  - Completion date: 12/31/2024.
  - Implementation status: Data received. Mapping to SUT to be done when industry balances compiled.
- 2.4 Assist MCR to recheck/update ISIC Rev4 of registered units.
  - Responsibility: FSD.
  - Verifiable indicator: MCR register units updated.
  - Completion date: 05/31/2024.
  - Implementation status: Completed.
- 2.5 MCR to provide quarterly VAGST turnover by ISIC4 data.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities) completed.
  - Completion date: 12/31/2024.
  - Implementation status: Data received. Mapping to SUT to be done when BAS balances compiled.
- 2.6 MCR to provide 2023 CIT data by ISIC4 & Financial Statements.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities and products) completed.
  - Completion date: 08/31/2025.
  - Implementation status: Work in progress.
- 2.7 Assist Customs in coding exporters/importers to ISIC Rev. 4.
  - Responsibility: ESD.
  - Verifiable indicator: SNPF register updated to ISIC Rev. 4, to identify traders and non-traders.
  - Completion date: 08/31/2024.
  - Implementation status: Completed.
- 2.8 Customs to provide monthly exports & imports data.
  - Responsibility: ESD.
  - Verifiable indicator: Monthly data being provided.
  - Completion date: 06/30/2024.
  - Implementation status: Completed.
- 2.9 Provision of detailed IMTS CPC and ISIC Rev 4 data for 2023.
  - Responsibility: ESD.
  - Verifiable indicator: Data collection, quality assurance and mapping to SUT working files (exports and imports) completed.
  - Completion date: 03/31/2025.
  - Implementation status: Completed. Mapping to SUT to be done when industry balances compiled.
- 2.10 Collection of detailed Government finance monthly and FY23 and FY24 data.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities and products) completed.
  - Completion date: 03/31/2025.
  - Implementation status: Completed. Mapping to SUT to be done when industry balances compiled.
- 2.11 Collect FY23 and FY24 financial statements for SOEs and others.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities and products) completed.
  - Completion date: 08/31/2025.
  - Implementation status: Financial Statements for FY23 have been collected, FY24 have yet to be finalized.
- 2.12 Collect 2023 tourism data from STA.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (exports and imports) completed.
  - Completion date: 03/31/2025.
  - Implementation status: Completed. Aug 2022 to Dec 2023 IVS data and monthly visitors data available.
- 2.13 Collect 2023 BOP and financial sector data from CBS.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (exports and imports) completed.
  - Completion date: 12/31/2024.
  - Implementation status: Completed. Mapping to SUT to be done when industry balances compiled.
- 2.14 Extract formal/informal employ/income by industry from 2022 LFS.
  - Responsibility: SSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities) completed.
  - Completion date: 09/30/2024.
  - Implementation status: Completed. Mapping to SUT to be done when industry balances compiled.
- 2.15 Estimate Informal Sector businesses using Pop. Census, LFS & HIES.
  - Responsibility: FSD.
  - Verifiable indicator: Data collection, quality assurance and initial mapping to SUT working files (activities) completed.
  - Completion date: 03/31/2025.
  - Implementation status: Completed. Mapping to SUT to be done when industry balances compiled.
- 2.16 Conduct informal sector industry cost structure studies/HIES frame.
  - Responsibility: FSD.
  - Verifiable indicator: Studies conducted and data incorporated into the SUT working files (activities and products).
  - Completion date: 03/31/2025.
  - Implementation status: Will use BAS microbusiness data and HIES own-account sales and expenses data.
- 2.17 HIES conducted.
  - Responsibility: ESD.
  - Verifiable indicator: HIES field phase completed.
  - Completion date: 12/31/2023.
  - Implementation status: Completed.
- 2.18 HIES data processing and outputs released.
  - Responsibility: ESD.
  - Verifiable indicator: Quality assurance of output data and mapping to working files (informal activities and Households FCE) completed.
  - Completion date: 09/30/2024.
  - Implementation status: Completed.
- 2.19 Reweighting, compilation and release of new CPI series.
  - Responsibility: ESD.
  - Verifiable indicator: NA prices database updated and linked to previous CPI series.
  - Completion date: 06/30/2025.
  - Implementation status: In progress.
- 2.20 Conduct construction inputs studies.
  - Responsibility: FSD.
  - Verifiable indicator: Frame selected, studies conducted, and data incorporated into the SUT.
  - Completion date: 08/31/2025.
  - Implementation status: Incorporated into the BAS.
- 2.21 Conduct transport and trade margins studies.
  - Responsibility: FSD.
  - Verifiable indicator: Adjustment factors and indicators available for transport and trade margins (TTMs), CIF/FOB, etc.
  - Completion date: 08/31/2025.
  - Implementation status: Incorporated into the BAS.
- 2.22 Update the Integrated Business Register.
  - Responsibility: FSD.
  - Verifiable indicator: Update of Integrated Business Register completed.
  - Completion date: 08/30/2024.
  - Implementation status: Completed.
- 2.23 Field phase of Business Activity Survey (BAS) for 2023.
  - Responsibility: FSD.
  - Verifiable indicator: BAS field phase completed.
  - Completion date: 08/08/2025.
  - Implementation status: Field phase extended.
- 2.24 Process and rate up BAS results.
  - Responsibility: FSD.
  - Verifiable indicator: Data quality assurance and initial mapping to SUT working files (activities and products) completed.
  - Completion date: 10/31/2025.
  - Implementation status: Data entry and input editing progressing.
- 2.25 Conduct NPISHs Survey (if not part of BAS).
  - Responsibility: FSD.
  - Verifiable indicator: Survey field phase completed, data quality assurance and initial mapping to SUT working files (activities, products and FCE of NPISHs) completed.
  - Completion date: 08/31/2025.
  - Implementation status: Incorporated into the BAS.
- 2.26 Quality adjust and finalize 2023 SUT source data for SUT.
  - Responsibility: FSD.
  - Verifiable indicator: All available input data for the 2023 SUT finalized.
  - Completion date: 10/31/2025.

### Compile the SUT benchmark estimates and rebase GDP
- Objective: SUT and benchmark estimates compiled, and GDP rebased. Target date: 10/31/2026.
- 3.1 Design the SUT framework (industries and products).
  - Responsibility: FSD.
  - Verifiable indicator: Assessment completed.
  - Completion date: 09/30/2024.
  - Implementation status: Completed.
- 3.2 Stakeholder consultations on SUT; SUT modified, as appropriate.
  - Responsibility: FSD.
  - Verifiable indicator: SUTs activities and products.
  - Completion date: 09/30/2024.
  - Implementation status: Completed.
- 3.3 Industry balances compiled.
  - Responsibility: FSD.
  - Verifiable indicator: Tables compiled using initial estimates.
  - Completion date: 10/31/2025.
- 3.4 Product balances compiled.
  - Responsibility: FSD.
  - Verifiable indicator: The initial estimates adjusted to the overall size of the different activities.
  - Completion date: 10/31/2025.
- 3.5 Compilation of make and absorption matrices.
  - Responsibility: FSD.
  - Verifiable indicator: Make and absorption matrices compiled.
  - Completion date: 10/31/2025.
- 3.6 Final balancing of SUT.
  - Responsibility: FSD.
  - Verifiable indicator: SUTs estimates balanced.
  - Completion date: 03/31/2026.
- 3.7 Redevelop GDP compilation system.
  - Responsibility: FSD.
  - Verifiable indicator: GDP compilation system redeveloped.
  - Completion date: 10/31/2026.
- 3.8 Rebased GDP-P and GDP-E estimates compiled.
  - Responsibility: FSD.
  - Verifiable indicator: Rebased estimates compiled.
  - Completion date: 10/31/2026.
- 3.9 Linking of the 2013 and 2023 series.
  - Responsibility: FSD.
  - Verifiable indicator: Linked series compiled.
  - Completion date: 10/31/2026.

### Disseminate 2023 SUT and rebased GDP estimates
- Objective: 2023 SUT and rebased GDP estimates released. Target date: 10/31/2026.
- 4.1 Release SUT and rebased GDP-P and GDP-E estimates.
  - Responsibility: FSD.
  - Verifiable indicator: Public dissemination of SUT and rebased annual GDP-P and GDP-E estimates.
  - Completion date: 10/31/2026.
- 4.2 Concepts, sources and methods manual compiled and released.
  - Responsibility: FSD.
  - Verifiable indicator: Concepts, sources and methods manual compiled and disseminated.
  - Completion date: 12/31/2026.

*IMF | PFTAC Technical Assistance Report - Samoa National Accounts Mission*

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_Source: https://www.imf.org/-/media/files/publications/tar/2025/english/tarea2025063-print-pdf.pdf_
