## _cr04192 — Executive Summary

## Source details

**Canonical URL:** [_cr04192 — Executive Summary](https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2004/_cr04192.pdf)

## Other formats

- [Markdown version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2004/_cr04192.pdf.md)
- [Structured JSON version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2004/_cr04192.pdf.json)

---

### Executive summary and context
- Substantive update of the government finance statistics (GFS) dataset of the Report on the Observance of Standards and Codes (ROSC) Data Module conducted in the context of the 2004 Article IV consultation mission for Hungary (staff mission from January 15–30, 2004).
- Original ROSC Data Module conducted January 22−30, 2001 using a preliminary version of the July 2001 Data Quality Assessment Framework.
- Re-assessment used the July 2003 Data Quality Assessment Framework (July 2003 DQAF).
- Assessment based on information provided prior to and during the mission and on publicly available information.
- Mission notes excellent cooperation from the Ministry of Finance (MOF) and the Government Debt Management Agency Ltd. (ÁKK).

### Main findings — progress since 2001
- Significant improvements mainly in:
  - institutional coverage of general government,
  - consolidation of data,
  - reconciliation of the deficit and financing of central government.
- Significant progress toward adoption of Government Finance Statistics Manual 2001 (GFSM 2001) framework, although no formal decision to adopt GFSM 2001.
- Two key remaining weaknesses:
  - compilation and dissemination of subannual fiscal statistics following international guidelines,
  - dissemination of metadata.

### Institutional and dissemination practices
- MOF compiles budget execution data and GFS.
  - Budget execution data are disseminated nationally (monthly monitoring report and final accounts).
  - GFS reported to STA are not disseminated nationally.
  - GFS reported to the EU are only partially disseminated.
- Assessment focus: budget execution data; GFS reported to international organizations are discussed where relevant.

### Timeline and referenced documents
- Staff mission: January 15–30, 2004.
- MOF response dated June 28, 2004.
- References include July 2003 DQAF, GFSM 1986, GFSM 2001, and GFS reported in Government Finance Statistics Yearbook 2003 (GFSY 2003).

---

### I. Assessment by DQAF dimension — key points

H3: 0. Prerequisites of quality
- Legal and institutional environment:
  - Primary responsibility assigned to Minister of Finance; laws mandate provision to Parliament and reporting to international organizations but do not establish obligation to disseminate statistics to the general public.
  - Acts governing compilation/dissemination: Act XXXVIII of 1992 on Public Finance; Act XLVI of 1993 on Statistics; Act C of 2000 on Accounting; Act LXIII of 1992 on Protection of Personal Data and Disclosure of Information of Public Interest; Amendments by Act XXIV of 2003.
  - Directorate of Fiscal and Financial Policy Affairs (MOF) compiles budget execution data and GFS; ÁKK Planning Department compiles disseminates central government debt data.
- Resources:
  - Overall staff adequate for current annual tasks but insufficient to implement report recommendations or to compile more frequent/detailed subannual GFS.
  - Computing and physical resources commensurate with program; funding for statistical program included in MOF budget.
  - Resources used to compile budget execution data and GFS are not measured.
- Relevance and quality management:
  - Budget execution data and GFS generally relevant to legal and international requirements.
  - No systematic consultation with users; no user surveys.
  - Management pursues continuous improvements; quality depends on source data and compilation procedures.

H3: 1. Assurances of integrity
- Professionalism and legal safeguards:
  - Acts on Public Finance and on Statistics support impartial compilation and dissemination.
  - Recruitment competitive and based on qualifications; ethical standards set by Act on the Legal Status of Civil Servants and “Code of Ethics for Civil Servants.”
- Transparency and access:
  - Legislation underpinning compilation and dissemination is publicly available.
  - Early access by senior government officials to monthly budget execution data: deputy state secretary for fiscal issues receives data the day prior to public release (not formally communicated).
  - No internal government access prior to release of GFS reported to international organizations.
  - Major methodological changes described in legislation and notes in reports.

H3: 2. Methodological soundness
- Concepts and definitions:
  - Monthly and annual budget execution data generally follow GFSM 1986 guidelines.
  - GFS reported in GFSY 2003 follow GFSM 2001 guidelines.
  - No formal “migration path” to GFSM 2001 adopted; significant progress linked to EU accession (expanded coverage, annual accrual (cash adjusted) compilation, preparation of non-financial assets balance sheet, compilation of financial assets and liabilities including other economic flows).
- Institutional scope and dissemination:
  - Monthly central government budget execution data provide limited national-format detail; no detailed monthly tables for revenues, expenditures, financing.
  - Annual budget execution data provide more detail but do not fully follow international standards.
  - GFS reported for GFSY 2003 conform with GFSM 2001.
- Classification and sectorization:
  - Institutional sectors defined in accordance with SNA 1993 (and GFSM 2001).
  - Monthly central government data provide only summary national classification; annual data include economic and functional classifications following GFSM 1986.
  - Two economic-classification deviations: lending minus repayments presented gross (repayments as revenues, loans as expenditures); acquisition/disposal of shares treated as expenditures/revenues.
- Basis for recording:
  - Cash flow basis: transactions recorded when money flows in/out of Treasury single account per bank statement.
  - Foreign currency amounts converted to national currency using the daily average exchange rate from the National Bank of Hungary.
  - Transactions shown gross except for short-term government securities.

H3: 3. Accuracy and reliability
- Source data and consolidation:
  - Comprehensive and timely administrative source data cover stocks and flows for all government levels.
  - Comprehensive register of legal government units maintained and regularly updated by the Treasury.
  - Source data allow basic consolidation but not full consolidation; intragovernmental transfers represent 10–11 percent of GDP; remaining unconsolidated part about 0.1–0.15 percent of GDP.
  - Monthly budget execution data are not consolidated; annual data partially consolidated; GFS nearly fully consolidated.
- Compilation and validation:
  - Unified accounting system across central and local government with detailed chart of accounts.
  - Final accounts can be reconciled with GFS though scopes differ.
  - Built-in software checks, reconciliations, and audits (State Audit Office audits budgetary central government units once every three years).
  - Monthly and annual budget execution data and GFS are essentially final when first disseminated; preliminary annual data are based on final reports from budget units and become officially final when Parliament approves final accounts.
  - Revisions are few and usually corrections; no revision studies conducted.

H3: 4. Serviceability
- Periodicity and timeliness:
  - Periodicity meets or exceeds SDDS requirements.
  - Monthly budget execution data for central government disseminated 15 days after end of reference month.
  - ÁKK central government debt table usually available eight working days after end of reference period.
  - EU accession requirement: upon accession (May 2004) quarterly accrual statistics for general government to be compiled by the CSO with a 90-day lag.
- Consistency:
  - Sum of monthly data does not equal annual data due to small year-end adjustments.
  - Statistical discrepancy between above-the-line and below-the-line data has become relatively small due to reconciliation efforts.
  - Budget execution data and GFS largely consistent with national accounts and balance of payments where common sources used.
- Revision policy:
  - Monthly data are not revised.
  - Annual preliminary data become final after parliamentary approval; corrections are usually not material and not publicized.

H3: 5. Accessibility
- Data dissemination and formats:
  - Monthly monitoring report and final accounts disseminated in Hungarian and available on MOF Internet website; short English version available.
  - ÁKK monthly Government Securities Market report on ÁKK website; debt charts and classification by residence provided.
  - SDDS-associated data disseminated on IMF DSBB and CSO website.
  - Final accounts available on CD-ROM.
- Metadata and user assistance:
  - No comprehensive sources and methods document is published.
  - Metadata available from legislation; SDDS base page metadata and summary methodology statements posted on DSBB and updated regularly.
  - Differences from international standards are not annotated on MOF website.
  - Limited general-use information and no specialized-use information available to public.
  - Contact via MOF “letterbox” e-mail; SDDS contact persons provided on DSBB (central government debt contact needs updating).
  - No catalogue of MOF statistical products and services; information provided free of charge.

---

### II. Recommendations (as presented in the report)
- Adopt the GFSM 2001 framework for compilation and dissemination of budget execution data (in addition to the administrative presentation) and GFS.
- Compile and disseminate GFS for general government and its subsectors quarterly, using the GFSM 2001 framework.
- Compile and disseminate GFS for central government monthly, using the GFSM 2001 framework. Interim: compile and disseminate GFS for budgetary central government using GFSM 1986 framework (publish full set of tables recommended for revenues, expenditures and financing).
- Disseminate on the MOF’s Internet website the GFS reported to the IMF for publication in the International Financial Statistics and GFSY, as well as the information reported to the EU.
- Seek feedback from users of budget execution data and GFS on a regular basis.
- Disseminate a detailed technical description of concepts, sources and methods used in compilation of budget execution data and GFS; annotate differences from international standards.
- Continue efforts to achieve full consolidation of budget execution data and GFS, and to reconcile the deficit with financing.
- Increase staff resources assigned to compilation and dissemination of budget execution data and GFS.

---

### Response by the authorities (MOF response dated June 28, 2004)
- MOF broadly agrees with the IMF mission assessment.
- MOF intends to allocate sufficient staff to:
  - accelerate adoption of GFSM 2001 framework for compilation and dissemination of budget execution data and GFS (statistical legal government, accrual accounting, elimination of financial transactions),
  - compile these data quarterly (experimental basis starting second quarter of 2004; official perhaps from first quarter of 2005),
  - compile these data monthly for central government (economic classification feasible; functional classification not available subannually; treasury information system and budget presentation need radical reform to achieve full monthly functional classification).
- MOF notes publication of statistical data compiled for international organizations is resolvable, but publishing international standards and differences between those standards and official national public finance data requires additional interpretative effort.
- High priority: reconciliation of deficit and financing both annually and sub-annually.

---

*International Monetary Fund — HUNGARY: Report on the Observance of Standards and Codes (ROSC)—Data Module—Substantive Update on the Government Finance Statistics (Executive Summary, January 15–30, 2004 mission; response dated June 28, 2004).*

### Executive Summary ......................................................................................................

### _cr04192 - Executive Summary

### Executive summary and context
- A substantive update of the government finance statistics (GFS) dataset of the Report on the Observance of Standards and Codes (ROSC) Data Module was conducted in the context of the 2004 Article IV consultation mission for Hungary.
- The original ROSC Data Module for Hungary was conducted during January 22−30, 2001 using a preliminary version of the July 2001 Data Quality Assessment Framework developed by the IMF’s Statistics Department (STA).
- The substantive update re-assessed statistics using the July 2003 Data Quality Assessment Framework (July 2003 DQAF).
- The assessment is based on information provided prior to and during a staff mission from January 15–30, 2004, and publicly available information.
- The mission notes excellent cooperation from the Ministry of Finance (MOF) and the Government Debt Management Agency Ltd. (ÁKK).

### Main findings — progress since 2001
- Significant improvements made since the original ROSC Data Module, mainly in:
  - institutional coverage of general government,
  - consolidation of data,
  - reconciliation of the deficit and financing of central government.
- Significant progress toward adoption of the Government Finance Statistics Manual 2001 (GFSM 2001) framework, although no formal decision to adopt GFSM 2001 has been taken.
- Two key remaining weaknesses:
  - compilation and dissemination of subannual fiscal statistics following international guidelines,
  - dissemination of metadata.

### Institutional and dissemination practices
- The MOF compiles two general types of fiscal statistics: budget execution data and GFS.
  - Budget execution data are disseminated nationally (monthly monitoring report and final accounts).
  - GFS reported to STA are not disseminated nationally.
  - GFS reported to the EU are only partially disseminated.
- The focus of the assessment is on budget execution data, while GFS reported to international organizations are discussed.

### Assessment scope and output
- The attached detailed assessment presents conclusions in a standardized summary table with qualitative ratings using a four-part scale.
- The summary follows the structure of the July 2003 DQAF and includes recommendations to further improve Hungary’s fiscal statistics.

### Timeline and documents referenced
- July 2003 Data Quality Assessment Framework (July 2003 DQAF).
- GFSM 1986 and GFSM 2001 frameworks.
- GFS reported in Government Finance Statistics Yearbook 2003 (GFSY 2003).

---

### I. Assessment by dimension of data quality — key points

0. Prerequisites of quality
- Legal and institutional environment assigns responsibility for compilation and dissemination of fiscal statistics to MOF, but does not establish a specific obligation for MOF to disseminate statistics to the general public.
- Directorate of Fiscal and Financial Policy Affairs (MOF) compiles budget execution data and GFS for central and general government operations.
- Planning Department of ÁKK compiles and disseminates central government debt data.
- Staff resources are adequate for current tasks but would be insufficient to implement the recommendations in the report.
- Computing resources, physical facilities and financing are commensurate with statistical programs.
- Resources used to compile budget execution data and GFS are not measured.
- Budget execution data and GFS reported to international organizations are generally relevant to legal and international requirements, but there is no systematic consultation with users.
- Management and staff of MOF pursue continuous improvements; quality is seen as dependent on source data and compilation procedures.

1. Assurances of integrity
- MOF and ÁKK exhibit professionalism; Acts on Public Finance and on Statistics support impartial compilation and dissemination.
- Recruitment is competitive and based on qualifications.
- Descriptions of main developments accompany budget execution data; briefings to press and Parliament are held.
- Transparency: legislation underpinning compilation and dissemination is publicly available.
- Early access by senior government officials to budget execution data is not publicly communicated; no internal government access prior to release of statistics reported to international organizations.
- Major methodological changes are described in legislation and notes in reports.
- Ethical standards are set by the Act on the Legal Status of Civil Servants and the “Code of Ethics for Civil Servants.”

2. Methodological soundness
- Concepts and definitions:
  - Monthly and annual budget execution data generally follow GFSM 1986 guidelines.
  - GFS reported for GFSY 2003 follow GFSM 2001 guidelines.
  - No formal “migration path” to GFSM 2001 has been adopted, but significant progress made in connection with EU accession.
  - Progress items: expanded coverage of legal government to comply with ESA 1995 (and GFSM 2001), annual accrual (cash adjusted) data compilation, preparation of non-financial assets balance sheet, compilation of financial assets and liabilities including other economic flows.
- Institutional scope:
  - Monthly and annual budget execution data generally follow international guidelines except exclusion of certain extrabudgetary institutions that are statistical units of general government.
  - GFS reported in GFSY 2003 are in conformity with GFSM 2001.
  - Monthly central government budget execution data provide limited national-format detail (no detailed tables for revenues, expenditures, financing).
  - Annual budget execution data provide more detail but do not fully follow international standards.
- Classification and sectorization:
  - Institutional sectors defined in accordance with SNA 1993 (and GFSM 2001).
  - Annual data provided separately for subsectors and consolidated general government.
  - Monthly central government data provide only summary national classification; no economic or functional breakdowns monthly.
  - Annual data include economic and functional classifications following GFSM 1986; financing tables are separate in final accounts and not directly linked to above-the-line deficit.
  - Central government debt table follows national classification by instrument.
- Basis for recording transactions:
  - Cash flow basis (recorded when money flows in or out of Treasury single account per bank statement).
  - Foreign currency amounts converted to national currency using the daily average exchange rate from the National Bank of Hungary.
  - Transactions shown gross except for short-term government securities.

3. Accuracy and reliability
- Comprehensive and timely source data from administrative systems cover economic stocks and flows for all levels of government.
- A comprehensive register of legal government units is kept and regularly updated by the Treasury.
- Source data allow basic consolidation but not full consolidation.
- Unified accounting system across central and local government includes a detailed chart of accounts.
- Final accounts can be reconciled with GFS though scopes differ.
- Source data are assessed and validated with other accounting or administrative records; statistical outputs are not validated with similar data from other institutions.
- Data are compiled following sound statistical techniques.
- Monthly and annual budget execution data and GFS are essentially final when first disseminated; preliminary annual data are based on final reports from budget units and become officially final when Parliament approves final accounts.
- Revisions are few and usually associated with corrections; no revision studies are conducted.

4. Serviceability
- Periodicity and timeliness meet or exceed Special Data Dissemination Standard (SDDS) requirements.
- Consistency exists within datasets except for a statistical discrepancy between above-the-line and below-the-line data, which has become relatively small due to reconciliation efforts.
- Sum of monthly data does not equal annual data because of small year-end adjustments.
- Budget execution data and GFS are largely consistent with national accounts, balance of payments, and financial and debt data as common sources are generally used.
- Revision policy and practice are well known; dissemination of preliminary and final data follows a regular schedule.

5. Accessibility
- Data accessibility is satisfactory; annual presentation follows Act on Public Finance.
- Commentaries on current-period developments are included with monthly and annual budget execution data.
- GFS reported for publication in GFSY included standard components prescribed by manuals.
- Budget execution data and SDDS-related statistics are released simultaneously to the general public according to advance release schedule.
- Availability of statistics not routinely disseminated is not publicized.
- Metadata accessibility needs improvement:
  - No comprehensive sources and methods document is published.
  - Information available only from published legislation, not methodological notes on MOF website.
  - Differences from international standards are not annotated.
  - SDDS base page metadata and summary methodology statements are updated regularly.
  - Limited general-use information and no specialized-use information available.
  - User assistance could be improved; contact via letters or e-mail to MOF; SDDS contact persons provided on DSBB.
  - No catalogue of MOF statistical products and services available.

---

### II. Recommendations (as presented in the report)
- Adopt the GFSM 2001 framework for compilation and dissemination of budget execution data (in addition to the administrative presentation) and GFS.
- Compile and disseminate GFS for general government and its subsectors quarterly, using the GFSM 2001 framework.
- Compile and disseminate GFS for central government monthly, using the GFSM 2001 framework. In the meantime, compile and disseminate GFS for budgetary central government using the GFSM 1986 framework (i.e., publish the full set of tables recommended for revenues, expenditures and financing).
- Disseminate on the MOF’s Internet website the GFS reported to the IMF for publication in the International Financial Statistics and GFSY, as well as the information reported to the EU.
- Seek feedback from users of budget execution data and GFS on a regular basis.
- Disseminate a detailed technical description of concepts, sources and methods used in the compilation of budget execution data and GFS. Annotate differences from international standards.
- Continue efforts to achieve full consolidation of budget execution data and GFS, and to reconcile the deficit with financing.
- Increase the staff resources assigned to compilation and dissemination of budget execution data and GFS.

---

### Response by the authorities (summary of MOF response dated June 28, 2004)
- The Ministry of Finance broadly agrees with the IMF mission assessment.
- MOF intends to allocate sufficient staff to:
  - accelerate adoption of GFSM 2001 framework for compilation and dissemination of budget execution data and GFS (statistical legal government, accrual accounting, elimination of financial transactions),
  - compile these data quarterly (experimental basis starting second quarter of 2004; official perhaps from first quarter of 2005),
  - compile these data monthly for central government (economic classification feasible; functional classification not available subannually; treasury information system and budget presentation need radical reform to achieve full monthly functional classification).
- MOF notes publication of statistical data compiled for international organizations is resolvable, but publishing international standards and differences between those standards and official national public finance data requires additional interpretative effort.
- High priority: reconciliation of deficit and financing both annually and sub-annually.

*International Monetary Fund — HUNGARY: Report on the Observance of Standards and Codes (ROSC)—Data Module—Substantive Update on the Government Finance Statistics (Executive Summary, January 15–30, 2004 mission; response dated June 28, 2004).*

### 0.  Prerequisites of quality ......................................................................................4

### 0.  Prerequisites of quality

### 0.1 Legal and institutional environment — The environment is supportive of statistics

- 0.1.1 The responsibility for collecting, processing, and disseminating statistics is clearly specified
  - Primary responsibility for collecting, processing and disseminating fiscal statistics is clearly assigned to the Minister of Finance.
  - Laws mandate the Minister to make certain budgetary information available to Parliament and to meet commitments to international organizations for reporting data, but do not establish an obligation to disseminate statistics to the general public.
  - Budgetary information is disseminated nationally; government finance statistics (GFS) reported to international organizations are generally not disseminated nationally, although the MOF intends to begin doing so in the near future.
  - Focus of assessment: budgetary information, specifically budget execution data in the monthly monitoring report and the final accounts.
  - Compilation and dissemination are conducted in accordance with:
    - Act XXXVIII of 1992 on Public Finance;
    - Act XLVI of 1993 on Statistics;
    - Act C of 2000 on Accounting;
    - Act LXIII of 1992 on the Protection of Personal Data and the Disclosure of Information of Public Interest;
    - Amendments introduced by Act XXIV of 2003 aimed at enhancing transparency of public finance.
  - The Act on Public Finance applies to the budgetary central government, extrabudgetary funds, social security funds, and local governments (collectively: legal government).
  - Section 48 of the Act on Public Finance states that the Minister of Finance shall:
    - (a) determine the content of the public finance information system and make rules governing information provision, in agreement with the President of the Central Statistical Office (CSO);
    - (b) keep records of organizations falling within the scope of legal government (the Hungarian State Treasury (Treasury) keeps the accounts of central government receipts and expenditures, and the Government Debt Management Agency Ltd. (ÁKK) the records of the central government debt);
    - (c) prepare drafts of the Act on the annual budget and the Act on final accounts, accompanied by specified balance statements and reports (these documents become public once laid before Parliament).
  - Section 114 states that balance sheets and budgetary reports produced by the public finance information system must be coordinated with requirements for the provision of statistics and with the system of national accounts.
  - The Act on Statistics designates the MOF as an organ of the official statistical service responsible for the statistical information system concerning its portfolio.
  - The Act on Accounting establishes accounting, auditing and reporting system applicable to all units of the legal government.
  - The Act on Protection of Personal Data and Disclosure of Information of Public Interest establishes generally what information can and should be made public.
  - Tasks assigned within MOF’s Directorate of Fiscal and Financial Policy Affairs:
    - Budgetary and Institutional Informatics: prepares the draft budget and final accounts;
    - Budgetary General: prepares a monthly monitoring report on the central government position;
    - Methodology and Statistical of Public Finance: compiles and reports data to the IMF for IFS and GFSY, and on the DSBB;
    - Financial Policy: processes financing data and information received from non-budgetary public corporations;
    - These divisions jointly contribute to the calculation of the Maastricht deficit.
  - Compilation and dissemination of central government debt data assigned to ÁKK (public corporation wholly owned by the state); Planning Department within ÁKK is responsible for the task.
  - Working arrangements are consistent with assignment of responsibility.

- 0.1.2 Data sharing and coordination among data-producing agencies are adequate
  - Most source data for budget execution data and GFS are generated within the MOF; clear procedures ensure effective and timely flow among MOF units.
  - Government Decrees 249/2000 and 253/2000 provide specific reporting instructions and model tables, and set submission deadlines.
  - A yearly compilation guide is issued.
  - A yearly Government Decree approves the national statistical data collection program detailing inter-institution information provision.
  - A permanent working group composed of the MOF, the CSO and the National Bank of Hungary (NBH) addresses EU excessive deficit procedure reporting and other general government statistical issues.
  - Arrangements exist between Directorate of Fiscal and Financial Policy Affairs, the Treasury and the ÁKK to reconcile financing data.

- 0.1.3 Individual reporters’ data are to be kept confidential and used for statistical purposes only
  - Confidentiality is protected by the Act on Statistics and the Act on the Protection of Personal Data and on the Disclosure of Information of Public Interest.
  - Section 17 (2) of the Act on Statistics: data which can be related to a natural person or to a legal person may not be made public.
  - Section 20: individual data shall be regarded as private secrets when other rules of law are applied.
  - Staff who disclose confidential data are subject to administrative sanctions including dismissal.
  - Information is aggregated to ensure no individual data can be identified.

- 0.1.4 Statistical reporting is ensured through legal mandate and/or measures to encourage response
  - The Act on Statistics (Section 3) designates the MOF as an organ of the official statistical service entitled to collect necessary data.
  - Section 8 states any natural person and legal person shall be obliged to supply data requested by an organ of the official statistical service.
  - Act on Public Finance establishes obligation of all legal government units to supply information requested by the MOF.
  - Recent modifications establish the MOF’s right to collect data from certain entities outside the legal government that may belong to the general government.
  - Penalties for non-compliance in reporting are not provided for; civil and public servant laws include general provisions on penalties for not observing existing regulations.
  - Reporting guidelines and model tables are provided to all units.

### 0.2 Resources — Resources are commensurate with needs of statistical programs

- 0.2.1 Staff, facilities, computing resources, and financing are commensurate with statistical program
  - Staff resources:
    - Overall number of staff is adequate for tasks associated with annual budget execution data and GFS.
    - Staff insufficient to perform tasks associated with disseminating more frequent and detailed sub-annual budget execution data and GFS, or to address possible changes in the budgeting system.
    - A recent government resolution mandates staff cutbacks in the government sector, adversely affecting adequacy of staffing levels.
    - Staff qualifications are adequate; staff turnover is a concern for the Directorate of Fiscal and Financial Policy Affairs.
    - Salary levels are competitive with other areas of public administration.
  - Computing resources:
    - Sufficient resources allocated for hardware and software.
    - Each staff member has a personal computer; additional computers available for other uses (e.g., maintaining databases).
    - Back-up systems are in place to protect data.
  - Physical facilities and other resources:
    - Office buildings provide adequate working facilities.
    - Air conditioning is being installed at the MOF to enhance staff comfort during summer months.
    - Office furniture and equipment are adequate; transportation arrangements are adequate.
  - Funding:
    - Funding for identified needs of the statistical program is included in the overall MOF budget and is considered secure.

- 0.2.2 Measures to ensure efficient use of resources are implemented
  - Management ensures efficient resource use through annual staff performance reviews under the Act on the Legal Status of Civil Servants.
  - Every two-three years an outside firm is contracted to assess input-output relationship at the MOF and recommend improvements.
  - An outside expert is contracted one day a week in the Directorate of Fiscal and Financial Policy Affairs for methodological guidance.
  - Resources used to compile budget execution data and GFS are not measured periodically.
  - Detailed budgeting procedures are used to allocate resources.

### 0.3 Relevance — Statistics cover relevant information on the subject field

- 0.3.1 The relevance and practical utility of existing statistics in meeting users’ needs are monitored
  - Specific actions to ensure current statistics meet users’ needs:
    - Budget execution data are designed to respond to requirements of the Act on Public Finance, particularly for the draft budget and draft final accounts submitted to Parliament.
    - Substantial time and effort are devoted to ensuring quality of source data and compilation procedures.
    - Time and effort are spent ensuring data reported to international organizations meet standards (ESA 95 and GFSM 2001).
    - No user surveys are conducted.
    - Regular feedback is provided by the State Audit Office, mainly on compliance with legislation and regulations.
    - Occasional feedback from other users is used to better meet needs.
  - Mechanisms to identify new and emerging data requirements:
    - No systematic actions to identify future data requirements by the general public are undertaken.
    - New data requirements associated with EU accession (ESA 95 and GFSM 2001) are being evaluated and actions taken to prepare to meet them.

### 0.4 Other quality management — Quality is a cornerstone of statistical work

- 0.4.1 Processes are in place to focus on quality
  - Management recognizes quality builds trust and is central to statistical work.
  - Quality of budget execution data and GFS depends on quality of source data and compilation procedures.
  - All legal government units follow uniform accounting rules and detailed data reporting guidelines.
  - Training is provided to units’ staff on accounting and budgeting systems.
  - GFS are compiled according to ESA 95 and GFSM 2001.
  - Public exposure of budget execution data and GFS provides strong incentive to ensure quality.

- 0.4.2 Processes are in place to monitor the quality of the statistical program
  - Systematic monitoring and review of quality rely mainly on built-in software checks and reconciliation procedures.
  - Compliance with accounting and data reporting rules and guidelines is closely monitored.

- 0.4.3 Processes are in place to deal with quality considerations in planning the statistical program
  - Quality improvements identified during ongoing monitoring are considered in planning.
  - Need to meet established deadlines for submission of budget execution data and GFS, including requirements associated with EU accession, is a major consideration in planning the statistical program.

*Detailed Assessment Using the Data Quality Assessment Framework (DQAF): Section 0. Prerequisites of quality — Hungary*

### 1.2  Transparency

### _cr04192 - 1.2  Transparency

### 1.2 Transparency — Statistical policies and practices are transparent
- Terms and conditions under which statistics are collected, processed, and disseminated are publicly available:
  - The legislation referred to in 0.1.1 is publicly available and was originally published in Hungarian in the Official Gazette of the Republic of Hungary, Magyar Kozlony. Copies can be purchased in the Gazette shop. The legislation is also available on the Internet websites of the corresponding institutions.
- Internal governmental access to statistics prior to release:
  - Early access to the monthly budget execution data is limited to the deputy state secretary for fiscal issues, who receives the data on the day prior to its release to the public. This early access is not formally communicated to the public, but is known since the deputy state secretary explains the data at the press conference.
  - Early partial access to data on the preliminary final accounts is granted to certain senior government officials involved in their preparation prior to their submission to Parliament, under strict embargo conditions. This early access is not formally communicated to the public, but is known to be part of the process of preparing the final accounts.
  - There is no internal government access prior to the release of GFS reported to international organizations.
- Identification of statistical products:
  - The identity of the agency responsible for compiling the data released to the public is clearly identified, and the agency requests attribution when its statistics are used or reproduced.
- Advance notice of major methodological changes:
  - Major changes in methodology and source data are usually contained in legislation or are announced when the changes are introduced.

### 1.3 Ethical standards — Policies and practices are guided by ethical standards
- Guidelines for staff behavior:
  - The Act on the Legal Status of Civil Servants (Act XXIII of 1992) regulates the rights, roles and responsibilities of civil servants.
  - The Minister of Interior has issued the manual “Code of Ethics for Civil Servants” to familiarize civil servants with their responsibilities under the Act.
  - The contract for civil servants includes a page which all new hires must sign concerning observance of the Act on Civil Servants.

### 2. Methodological soundness — Methodological basis follows internationally accepted standards

#### 2.1 Concepts and definitions
- Overall conformity with GFSM 1986/2001:
  - Concepts and definitions used to compile budget execution data for revenues and expenditures generally follow A Manual on Government Finance Statistics, 1986 (GFSM 1986), with two exceptions discussed in 2.3.1.
  - Statistics reported for publication in the Government Finance Statistics Yearbook 2003 (GFSY 2003) follow the guidelines of the GFSM 2001.
  - A formal “migration path” from GFSM 1986 to GFSM 2001 has not been adopted, but significant progress linked to EU accession includes:
    - Coverage of legal government expanded to comply with the ESA 95 definition of general government (and thereby with GFSM 2001).
    - Accrual (cash adjusted) is being compiled annually.
    - A balance sheet of non-financial assets is being prepared.
    - Balance sheets of financial assets and liabilities have been compiled (including other economic flows).
  - Progress toward GFSM 2001 is currently reflected only in GFS, but not in budget execution data.
  - Compilers express interest in moving to accrual accounting and adopting GFSM 2001 for fiscal policy and EU accession data requirements.

#### 2.2 Scope
- Institutional coverage and publications:
  - Central Government components defined:
    - Budgetary central government (Parliament, Presidency of the Republic, Constitution Court, Office of Ombudsman, State Audit Office, Law Courts, Office of Public Prosecutors, Prime Minister’s Office, Ministries, Economic Competition Office, Central Statistical Office, and the Hungarian Academy of Science)
    - Extrabudgetary funds: (a) Labour Market Fund (b) Central Nuclear Financial Fund (c) Research and Technological Innovation Fund (d) Flood and Groundwater Protection Indemnity Fund
    - Social Security Funds: (a) Health Care Fund (b) Pension Fund
    - Non-budgetary units (not part of legal government; see below): (a) State Privatization and Property Management Co., National Road Construction Co., CASA Co., Participation Management Co., and Government Debt Management Agency Ltd.; (b) Non-profit institutions, public foundations and public non-profit corporations (reclassified by CSO as general government units).
  - Local Governments:
    - Local Governments (3,200 municipalities and 20 county governments)
    - Local Minority Governments (1,845)
  - General Government Sector = Central Government + Local Governments
  - Definitions used by Hungarian authorities:
    - Legal government—as defined by the Act on Public Finance covers the budgetary central government, the extrabudgetary funds, the social security funds, and the local governments (I.1, I.2, I.3, and II).
    - Central government—covers the budgetary central government, the extrabudgetary funds, and the social security funds (I.1, I.2, and I.3).
    - Central budget—covers the budgetary central government (I.1).
  - Coverage differences:
    - The Public Finance Law’s legal government excludes certain non-budgetary units that GFSM 2001 classifies as general government (I.4.a and I.4.b). The same difference applies to central government coverage.
- Dissemination practices and timing:
  - The MOF publishes a monthly monitoring report in Hungarian (“Tájékoztató az államháztartás és egyes alrendszereinek 200X. Month havi helyzetérol”), issued 15 days after the end of the reference period and distributed at a press conference where the minister highlights key budget developments for the month.
    - Report contents: monthly budget execution data; summary table with total revenues and expenditures for central government and its subsectors non-consolidated; summary table for central government debt; two summary tables with breakdown for revenues and expenditures for budgetary central government; two tables with breakdown for revenues and expenditures for the social security funds; a few charts; and explanatory text.
    - Report availability: hard copy and on the MOF’s Internet website (http://www.pm.gov.hu/). A short version is also available in English on the MOF’s Internet website.
    - The MOF does not currently publish a quarterly report separate from the monthly report for the last month of the quarter.
  - The ÁKK publishes a monthly report Government Securities Market on its Internet website (http://www.akk.hu/).
    - Report includes a table on central government debt, usually available eight working days after the end of the reference period, after the MOF’s monthly press conference.
    - Debt classified by currency and instrument; annual data for the past nine years and the most recent three months presented.
    - A cumulative monthly table reconciles opening stock with closing stock.
    - A chart on Hungarian government securities held by foreign investors is posted with underlying data allowing classification by residence.
    - A revamped Internet website to be introduced in February 2004 will contain more information on central government financing and debt, including a monthly table on financing directly linked to its balance.
  - Final accounts and reporting deadlines:
    - MOF prepares annually the final accounts for the central government. These must be submitted to the State Audit Office by June 30 and to Parliament by August 31 of the following year.
    - Final accounts for central government include information for local governments; final accounts for local governments are approved by their body of representatives.
    - Final accounts include annual budget execution data on both a cash basis and an accrual (cash adjusted) basis; economic classification table for revenues and expenditures; functional classification table for expenditures; these are available for legal government and each subsector. Final accounts also include a table reconciling the legal government deficit with the Maastricht deficit.
  - GFS reporting and future EU requirements:
    - In 2003, authorities reported GFS for publication in the IMF’s GFSY 2003 annual data for general government and its subsectors in GFSM 2001 format, on both a cash and an accrual basis. Revenue and expenditure data came from final accounts; financing and debt data came from financial accounts compiled by the NBH.
    - Directorate of Fiscal and Financial Policy Affairs intends to disseminate on the MOF’s Internet website the GFS reported for GFSY 2003 after receiving feedback from the IMF’s Statistics Department.
    - Upon EU membership in May 2004, quarterly statistics on an accrual basis will have to be compiled for general government with a 90-day lag by the CSO. In this context, the Directorate intends to compile quarterly GFS according to the GFSM 2001.
  - IFS and SDDS reporting:
    - Monthly figures for central government reported for the IFS come from: (a) revenue and expenditure data in the monthly monitoring report, partially consolidated; (b) financing and debt data from the ÁKK (with an adjustment to financing to match the above the line balance); and (c) grants from the EU from Treasury data. The data reported for the IFS are not disseminated on the MOF’s website.
    - Monthly figures for central government are compiled in SDDS format from: (a) revenue and expenditure data in the monthly monitoring report, and (b) financing and debt data from the ÁKK (with an adjustment to financing to match the above the line balance).
    - Quarterly figures for central government debt are compiled in SDDS format from the ÁKK’s accounting records.
    - Annual figures for the legal government are compiled in SDDS format from: (a) revenue and expenditure data in the preliminary final accounts for central government; (b) financing and debt data from the ÁKK for central government (with an adjustment to financing to match the above the line balance); and (c) financing data for local governments in their own reports.
    - All these statistics are disseminated on the IMF’s DSBB and on the CSO’s Internet website (http://www.ksh.hu/).
- Scope assessment:
  - The institutional scope of the monthly and annual budget execution data for central government and general government generally follows international guidelines, with the exception of certain extrabudgetary institutions excluded from budget execution data. The institutional scope of the GFS reported for GFSY 2003 conforms with GFSM 2001 guidelines.

#### 2.3 Classification/sectorization
- Conformity with GFSM 1986/2001:
  - Institutional sectors are generally defined in accordance with the System of National Accounts 1993 (and thereby GFSM 2001), except for the exclusion of certain extrabudgetary institutions from the coverage of central government and general government in budget execution data (see 2.2.1).
  - Annual budget execution data are provided separately for all subsectors and for consolidated general government.
  - National presentation of budget execution data follows classifications in the Act on Public Finance: administrative (by chapters and headings), economic, and functional classifications.
- Specific classification practices and deviations:
  - Monthly budget execution data for central government provide limited detail in national format and classification for revenues, expenditures, and debt; no detailed tables for revenues, expenditures, and financing; monthly statistics for central government debt provide national classification by instrument, not by holder.
  - Annual budget execution data in final accounts provide summary table in national format and classification; economic and functional classification tables generally follow GFSM 1986 classification guidelines.
  - Two cases where economic classification guidelines are not observed:
    - (a) Lending minus repayments is presented gross, i.e., repayments are classified as revenues and loans as expenditures.
    - (b) Acquisition of shares in public corporations are included in expenditures and disposal in revenues.
  - Financing tables in final accounts are in national format and classification; financing data originate from a different source than revenues and expenditures and are not directly linked to the above the line deficit but to gross borrowing requirements of central government.
  - Debt tables follow national classification by instrument.
  - GFS reported previously for GFSY followed GFSM 1986 recommended detail; GFS reported for GFSY 2003 included data for years 2000, 2001, and 2002 and included all GFSM 2001 recommended tables and classifications for transactions and other economic flows except financing data on cash basis and non-transactions data for non-financial assets.

#### 2.4 Basis for recording
- Valuation rules:
  - Act on Public Finance mandates budget execution data compiled on a cash flow basis; flows are valued on the basis of the amount of payments in cash.
  - Gross debt is valued at face value (except discounted treasury bills that are valued at average issue value and forint indexed bonds with “capital uplift”, that are valued including capitalized interest).
  - Amounts denominated in foreign currency are converted to national currency using the official foreign exchange rate published by the NBH.
  - Financial accounts compiled by the NBH are valued at market prices.
- Recording basis (cash/accrual):
  - Transactions are recorded at a time close to payment, specifically when money flows in or out of the Treasury single account according to the corresponding bank statement.
  - In connection to EU accession, accrual estimations are being made for taxes, social contributions, interest, some property income, normative types of transfers to enterprises and social transfers, wages, employers’ contributions (to social security and the Labour Market Fund), and use of goods and services. These estimations are mainly based on time adjustments to cash data.
  - Accrual interest is calculated by the ÁKK. These estimates were used in the GFS reported for GFSY 2003 and similar estimates will be needed to report to Eurostat later in 2004.
- Grossing/netting procedures:
  - All transactions are generally shown on a gross basis, except for short term government securities.
  - Some transactions are recorded net during the year and grossed-up at the end of the year.
  - Corrective transactions affecting taxes are shown net, but corrective transactions affecting expenditures are shown gross.

*Source: _cr04192 - 1.2  Transparency*

### 3. Accuracy and reliability

### 3. Accuracy and reliability

### 3.1 Source data
- Source data provide an adequate basis to compile statistics; data collection programs take into account country-specific conditions.
- Data collection programs and scope:
  - Monthly central government budget execution: compiled from Treasury single account data; all central government units must have accounts at the Treasury (except some foreign exchange accounts at commercial banks).
  - Annual budget execution: compiled from reports of central government units and local government units prepared according to MOF formats and guidelines.
  - Comprehensive register of all legal government units is kept and regularly updated by the Treasury.
  - Quarterly central government debt statistics: compiled from ÁKK accounting records (ÁKK responsible for financing transactions and debt management).
  - Additional sources used when calculating the Maastricht deficit and compiling GFS for publication in GFSY: (a) reports from public companies included in I.2.b, (b) aggregate data for non-profit institutions included in general government (I.2.c) provided by the CSO, and (c) financial accounts from the NBH.
- Consolidation and reconciliation:
  - Source data allow basic consolidation, but not full consolidation.
  - Intragovernmental transfers represent 10–11 percent of GDP.
  - Consolidation of “primary” intra-governmental transfers can be completed; consolidation of “secondary” intra-governmental transfers cannot (mainly transfers related to health care).
  - Remaining unconsolidated part represents about 0.1–0.15 percent of GDP.
  - Administrative changes introduced in 2003 concerning “secondary” transfers will facilitate further progress.
  - Monthly budget execution data are not consolidated; annual budget execution data are partially consolidated; only GFS are nearly fully consolidated.
- Openness and flexibility:
  - Data sources are kept under regular review; all legal government units must submit reports within deadlines.
  - Most data sources are internal to the MOF.
  - Adjustments to cash data and bridge tables have been used to report statistics in ESA 95 and GFSM 2001 format.
- Conformity with classifications:
  - Revenues and expenditures in the public budget conceptually follow GFSM 1986.
  - All legal government units follow a unified accounting system with a detailed chart of accounts; non-legal government entities follow general business accounting regulations.
  - Source data are sufficiently detailed to compile statistics according to GFS classifications; financial accountability final accounts can be reconciled with GFS.
  - Compilers are aware of differences in accounting of non-legal government entities and know how to adjust them to international good practices.
- Timeliness of source data:
  - Treasury data covering central government available 10 days after the end of the reference period; daily aggregate data available.
  - Local government revenues and expenditures reported 25 days after the end of the relevant quarter.
  - All central government units present a balance sheet report 20 days after the end of the relevant quarter.
  - Annual final accounts submission deadlines: central government units by April 30 after the relevant year; MOF sends draft annual accounts to State Audit Office by June 30 and to Parliament by August 31; Parliament usually votes on final accounts Act by November/December (at which time budget execution data becomes final).
  - Preliminary data used to compile general government statistics six months after the end of the relevant year.
  - Public companies' final reports submitted by May; preliminary data by end January.
  - Aggregate data for non-profit institutions provided by CSO with a one year lag.
  - Accounting data for central government debt available monthly; corresponding table usually compiled 6 working days after end of reference period.
  - Reporting units are aware of MOF deadlines.

### 3.2 Assessment of source data
- Routine assessment practices:
  - Most source data generated internally at MOF from Treasury single account and reports of budgetary units.
  - Treasury single account data regularly reconciled with accounting data; payment orders verified against appropriations.
  - Quarterly balance sheets used to verify cash flow records.
  - Built-in software cross checks monitor accuracy.
  - State Audit Office audits all budgetary central government units once every three years.
  - Extrabudgetary funds, social security funds, and larger local governments (and those that want to borrow) must have accounts audited annually by an outside auditor.
  - All central government debt source data come from ÁKK accounting records; debt accuracy verified with creditor information.
- Assessment measures:
  - Final accounts source data assessed by reconciling Treasury data with budgetary unit reports.

### 3.3 Statistical techniques
- Compilation procedures:
  - Data compilation is mostly computerized with built-in checks to minimize processing errors.
  - Comprehensive data collection across subsectors reduces need to estimate missing data.
  - Preliminary annual data replaced when final audited data becomes available (Parliament vote on final accounts).
  - All data corrected when more accurate data become available.
  - Compilation procedures fully documented and regularly updated.
  - Discrepancy between monthly and annual data is not monitored; discrepancies between flows and stocks are identified and reconciled.
- Adjustments and transformations:
  - Bridge tables from economic classification of final accounts to Maastricht deficit and GFSY compilation have been developed and are regularly used.
  - Appropriate adjustments made to data from non-legal government institutions following different accounting conventions.
  - Transformation from cash basis to accrual involves timing adjustments, reclassification and valuation adjustments, and incorporation of non-cash transactions and other economic flows.
  - Adjustments and transformations are made using sound techniques.

### 3.4 Assessment and validation of intermediate data and statistical outputs
- Validation and reconciliation:
  - Intermediate results are regularly reconciled across sources as described in 3.2.1.
  - Treasury monthly data cross-checked for accuracy and appropriate classification when compiling statistics.
- Monitoring discrepancies:
  - Consolidation discrepancies of intra-governmental transfers are monitored; continuous efforts to achieve complete consolidation.
  - Reconciliation of financing data between Treasury and ÁKK undertaken quarterly since the second half of 2003.
  - Balance of financial assets and liabilities in financial accounts reconciled annually with the Maastricht deficit derived from data compiled according to the Act on Public Finance.
  - Data are reconciled mainly at level of source data, not statistical output.
- Bilateral reconciliations:
  - Bilateral data reconciliations with donors are not routinely conducted.
  - Debt flows and stocks regularly compared with creditor information.

### 3.5 Revision studies
- Revisions practice and assessment:
  - Monthly and annual budget execution data compiled from comprehensive systems; revisions are few and usually associated with corrections.
  - Monthly data are not revised.
  - Annual data considered preliminary when submitted to State Audit Office and Parliament, but is based on final reports from budget units; thus no formal revision studies are conducted.
  - Not applicable: measures to incorporate findings from revision studies (no revision studies undertaken).

### 4. Serviceability

#### 4.1 Periodicity and timeliness
- Periodicity:
  - Budget execution data on central government operations: disseminated monthly and annually.
  - General government operations: disseminated annually.
  - Central government debt: disseminated monthly.
  - SDDS periodicity requirements for the fiscal sector are met or exceeded.
- Timeliness:
  - Monthly budget execution data for central government operations disseminated 15 days after the end of the reference month.
  - Annual preliminary budget execution data disseminated within two quarters after the end of the reference year.
  - Quarterly statistics for central government debt disseminated no later than 50 days after the end of the reference quarter.
  - SDDS timeliness requirements for the fiscal sector are met or exceeded.

#### 4.2 Consistency
- Internal consistency:
  - Monthly and annual budget execution data follow same concepts, definitions and classifications mandated by the Act on Public Finance and the Act on Accounting.
  - Sum of monthly data does not equal annual data; small differences due to year-end adjustments (e.g., grossing-up of cash transactions recorded net during fourth quarter).
  - A statistical discrepancy between above the line and below the line data remains but has become relatively small due to reconciliation efforts.
  - In GFS reported for GFSY (transitioned from GFSM 1986 to GFSM 2001 in 2003), accounting identities are observed except for the discrepancy between deficit and financing noted above.
- Consistency over time:
  - Administrative structure of legal government changes somewhat year to year; economic and functional classifications remain the same.
  - Time series based on classifications available from 1991 (available upon request).
  - No major change in methodology since 1996.
  - When MOF decided to report GFS according to GFSM 2001, three years (2000, 2001, and 2002) were compiled following the new framework; MOF intends to compile GFS for 1995–1999 according to the new manual.
- Consistency with other datasets:
  - National accounts main aggregates for general government are based on budget execution data; CSO uses supplementary data as well.
  - Budget execution data largely consistent with balance of payments as both use ÁKK source for external financing and interest.
  - Financing data for central government units provided by Treasury and ÁKK; these agencies also supply data to NBH.
  - Central government debt source is ÁKK; debt data fully consistent between MOF and ÁKK.

#### 4.3 Revision policy and practice
- Revision schedule and transparency:
  - Monthly budget execution data are not revised; considered final as they come from Treasury single account records.
  - Revision cycle for final accounts set by Act on Public Finance: preliminary data must be submitted to State Audit Office by June 30 and to Parliament by August 31 of following year; once Parliament votes on final accounts in November/December annual data becomes final.
  - Corrections to data usually not material and are not made public.
- Identification of preliminary/revised data:
  - Users know final accounts are preliminary until approved by Parliament.
  - GFS reported for GFSY are identified as preliminary when applicable and replaced by final data at next submission.
  - No revised data as such; preliminary annual budget execution data are replaced by final data after parliamentary approval.
- Public communication of revision studies:
  - Not applicable (no revision studies undertaken).

### 5. Accessibility

#### 5.1 Data accessibility
- Presentation and formats:
  - Annual budget execution presentation follows Act on Public Finance: administrative, economic, and functional classifications.
  - Economic and functional classifications follow GFSM 1986.
  - Summary and financing tables follow national formats; debt table uses national instrument classification.
  - Monthly budget execution data limited to summary tables in national format for budgetary central government and social security funds; commentaries on current-period developments included with both monthly and annual data.
  - GFS reported for GFSY (transition to GFSM 2001 in 2003) include all standard components prescribed by manuals.
- Dissemination media and formats:
  - Monthly monitoring report and final accounts disseminated in Official Gazette, available in hard copy and on MOF Internet website.
  - Summary of monthly report appears in monthly journal Pénzügyi Szemle.
  - Final accounts available on CD-ROM.
  - SDDS-associated data disseminated on DSBB and CSO Internet website.
- Advance release calendars and scheduling:
  - Two advance release calendars (monthly monitoring report and SDDS) posted on MOF website and published once a year in Pénzügyi Szemle.
  - Schedules give notice one quarter in advance; release calendar effectively extends for one year following a standard pattern.
  - Schedule for release of annual budget execution data set by Act on Public Finance.
  - Budget execution data and statistics released according to schedule.
- Simultaneous release:
  - Budget execution data and SDDS statistics released simultaneously to general public (with caveats in 1.2.2).
  - Budget execution data on MOF website; SDDS statistics on IMF DSBB and CSO website.
- Non-routine requests:
  - Statistics not routinely disseminated are made available upon written request to MOF; customized tabulations can be provided.
  - Availability of additional statistics is not directly publicized.

*Source: _cr04192 - 3. Accuracy and reliability*

### 5.2  Metadata accessibility

### 5.2  Metadata accessibility

### Availability of documentation (5.2.1)
- "The legislation behind the budget execution data is available to the public. However, no comprehensive sources and methods document is disseminated."
- "The SDDS base page metadata and summary methodology statements are posted on the DSBB and are updated regularly."
- Assessment indicator: "i. The metadata give adequate information about the meaning of the data and about the methodology used to collect and process them"

### Levels of detail (5.2.2)
- "Only the information detailed in 5.2.1 is available."
- Assessment indicator: "i. Different levels of metadata detail are made available to meet users’ requirements"

### 5.3  Assistance to users

### Contact points (5.3.1)
- "The home page for the MOF’s Internet website has a “letterbox” button to request information. When the user clicks the button an e-mail message to the Press and Communication Office of the MOF appears. This office coordinates the response to queries from users."
- "The monthly monitoring report and the final accounts documents do not identify contact points. Users interested in additional information write to the MOF or send an e-mail."
- "Contact persons for the SDDS data categories are provided on the DSBB. At present, the contact person information for central government debt needs to be updated."
- Assessment indicator: "i. Adequate assistance is given to users of statistics"

### Catalogs and charges (5.3.2)
- "There are no catalogues of publications, documents and other services. The information provided to users is free of charge."
- Assessment indicator: "i. Catalogs of publications and other services are available to users of statistics"

### Data Quality Assessment Framework (July 2003) — Summary of Results for Government Finance Statistics (Compiling Agency: Ministry of Finance)

Key to symbols: "NA = Not Applicable; O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; SDDS = Complies with SDDS"

Major findings from table entries (criterion — assessment symbol — comment):
- "0.1  Legal and institutional environment" — X  
  - "Legislation does not establish  obligation to disseminate GFS to general public."
- "0.2  Resources" — X  
  - "Staff are adequate to meet current needs, insufficient to compile subannual GFS. Costs associated with compiling GFS are not measured."
- "0.3  Relevance" — X  
  - "No systematic consultation of users."
- "2.2  Scope" — X  
  - "The scope of monthly budget execution data is very limited; annual budget execution data provide considerably more detail, but do not meet the scope recommended by GFSM 1986; and statistics reported to international organizations are not disseminated nationally."
- "2.3  Classification/sectorization" — X  
  - "Summary tables for budget execution data follow a national format. Financing data are not linked directly to the deficit, and are not classified by holder."
- "3.1  Source data" — X  
  - "Source data do not allow for full consolidation of data, though the remaining difference is small due to reconciliation efforts."
- "4.2  Consistency" — X  
  - "Deficit and financing data differ. Recent efforts to reconcile have made the difference small."
- "5.2  Metadata accessibility" — X  
  - "No comprehensive sources and methods document is published. Information only available from legislation, not methodological notes posted on MOF’s Internet website. Differences from international standards not annotated. Limited general use information about public sector statistics, and no specialized use information is made available to the public."
- "5.3  Assistance to users" — X  
  - "Contact person for central government debt on DSBB needs to be updated. No catalogue of statistical products and services is available."

*Source: _cr04192 - 5.2  Metadata accessibility*

---


_Source: https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2004/_cr04192.pdf_