## Data Quality Assessment Framework July 2003—Summary Results (content unit: _cr06300)

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### Overall assessment
- The quality of macroeconomic statistics in Tunisia has improved over the past decade and is "broadly adequate for macroeconomic analysis and policy design and monitoring."
- Tunisia subscribed to the SDDS on June 20, 2001 and started posting metadata on the DSBB on the same date.
- Tunisia is in observance of the SDDS for coverage, periodicity, timeliness, and dissemination of advance release calendars, but:
  - Coverage of international reserves and foreign currency liquidity only partly meets SDDS requirements.
  - Flexibility options are used for timeliness of national accounts and for periodicity and timeliness of employment and unemployment data; metadata do not specify plans to meet full SDDS requirements for these indicators.
- Key needs identified:
  - Closer alignment with internationally accepted standards (migration to 1993 SNA, MFSM, GFSM 2001).
  - Greater emphasis on accessibility and public availability of methodological metadata.
  - Strengthening staff resources, especially for Government Finance Statistics (GFS).

### Prerequisites of quality and assurances of integrity (agencies)
- Legal and institutional framework
  - Law on the National Statistical System (SNS) designates the National Statistics Institute (INS) as the central body; coordination via the National Council on Statistics (CNS).
  - Legal framework provides for compulsory and confidential reporting to INS and compulsory reporting to BCT where applicable.
- National Statistics Institute (INS)
  - Technical coordination role; resources for surveys and equipment "broadly sufficient", but staff resources "too limited."
  - INS seeks user feedback and works within a five-year national statistical plan.
  - Terms and conditions for data collection, processing, dissemination, and relevant metadata are "not as fully available to the domestic public as they could be."
  - Staffing: INS total about 400 permanent employees, including 160 senior staff; Department of Economic Statistics and National Accounts (DSCN) has 35 employees, including 25 trained statisticians.
- Ministry of Finance (MF)
  - Legal responsibility for GFS; compiles budget execution and debt per Organic Budget Law.
  - DGRE (budget statistics directorate) "seriously understaffed" with only two people in charge of compiling statistics on government accounts.
  - MF does not adequately disseminate methodological information or publicize production terms; absence of a MF website hampers dissemination.
- Central Bank of Tunisia (BCT)
  - Responsible for monetary and balance of payments statistics; data-sharing with other agencies satisfactory.
  - Staff and computer software "not fully adequate"; recent high turnover; MRD statistics division "has six staff members, including the manager."
  - BCT independence and adherence to professional standards affirmed.
  - Data disseminated through BCT website and publications, but some metadata and advance notice of methodological changes are not provided.

### Methodological soundness and standards alignment
- National accounts
  - Work is well advanced to implement fully the 1993 SNA; new series consistent with international standards have been compiled but not yet published.
  - Currently published series do not conform to international classification and valuation standards; base year used for current series is 1990. New series uses base year 2000 (2000 is used as base year for the new series).
- Government Finance Statistics (GFS)
  - Coverage of published data outside DSBB limited to budgetary central government; over 90 percent of public administrative units (EPA) such as hospitals and schools are not consolidated.
  - Classification is "very close to GFSM 1986 standards" but could be improved; Tunisia does not have a transition plan to GFSM 2001.
  - Government operations are recorded on a cash basis; gross debt valued at face value.
- Monetary statistics
  - Plan underway to adopt recommendations of the Monetary and Financial Statistics Manual (MFSM); current framework based on the 1984 Guide.
  - Departures from MFSM regarding disaggregation of credits by sector, valuation, and classification of assets and liabilities (e.g., monetary gold valued at a fixed price; accrued interest on deposits not included in deposit outstanding).
- Balance of payments (BOP)
  - BOP statistics (as provided in the DSBB) are broadly consistent with BPM5.
  - Data template on international reserves and liquidity does not fully meet SDDS: foreign currency deposits of resident banks with the BCT are not covered under "pre-determined short-term net drains on foreign currency assets"; debt service of public companies is included under this heading without explicit mention in country notes.
  - Classification of workers’ remittances is inappropriate (recorded under income rather than current transfers); departures exist regarding accrual recording and breakdowns of the financial account in national publications.

### Accuracy, reliability, and data sources
- National accounts
  - Source data sufficient for reliable annual estimates; quarterly GDP estimates need more diversified source data and refined statistical techniques.
  - Explicit studies of revisions are not undertaken, though lessons from revisions inform future work; magnitude of regular revisions is taken into account but no explicit revision studies.
  - Main surveys and sources: ENAE (annual), ENBC (household budget) every five years (most recent April 2000–March 2001 sample > 12,000 households), IPI monthly, RGPH (population census) last in 2004.
  - RNE (enterprise directory) comprises approximately 400,000 units (prepared in 1997).
- GFS
  - Detailed monthly budget reports prepared by MF are main source; data sources adequately detailed but scope narrow.
  - No computerized checking system; provisional data archived but no explicit revision studies.
- Monetary statistics
  - Comprehensive and timely source data, but lack sufficient detail for MFSM-recommended classification; provisional data published then replaced by final data; no revision studies.
- BOP
  - ITRS provides comprehensive coverage under exchange regulations; complementary use of customs, administrative sources, surveys, and monetary statistics.
  - Practices for recording and valuation include imports adjusted from c.i.f. to f.o.b. using a coefficient reviewed periodically.

### Serviceability and accessibility
- Serviceability
  - Statistics largely reconcilable within datasets and over time, though some reconciliations are not possible from published data alone:
    - Fiscal and monetary data reconciliation cannot be confirmed solely from published sources because budget domestic financing is not presented by debt holder.
    - Monetary statistics on transactions between BCT and deposit money banks and among deposit money banks cannot be reconciled from published data due to inconsistent classification.
  - Periodicity and timeliness meet SDDS except national accounts timeliness lags by one month for the first quarter (Tunisia Timeliness = 1Q (4M for the first quarter) — Use flexibility option).
- Accessibility
  - National accounts: adequate data and some brief methodological notes disseminated; DSBB metadata updated but no link from INS website; releases simultaneous to all users outside government.
  - GFS: monthly data disseminated without analysis or adequate publicizing of a preannounced release schedule; MF lacks a website; methodological notes available only on DSBB (in English).
  - Monetary statistics: methodological material readily available to the public (QFSB), but compilation information not well publicized.
  - BOP: accessibility broadly adequate; metadata could be improved by posting on BCT website.
  - Assistance to users: adequate for national accounts and monetary data; greater assistance needed for GFS and possible improvements for BOP users.

### Assessment by agency and dataset (process and presentation)
- Assessments used the DQAF July 2003 at the level of DQAF elements, using a four-point rating scale (O, LO, LNO, NO, NA).
- Dimensions "0" and "1" assessed by agency (INS, MF, BCT). Dimensions "2" to "5" assessed by dataset (national accounts, GFS, monetary statistics, BOP).
- Selected dimension-level findings (examples exactly as recorded):
  - 0.2 Resources: LO / LNO / LO / LO
  - 1.2 Transparency: LO / LO / O / O
  - 2.1 Concepts and definitions: LO / LO / LO / LO
  - 3.5 Revision studies: LNO / LO / LO / LO
  - 4.1 Periodicity and timeliness: LO / O / O / O
  - 5.2 Metadata accessibility: LO / LO / LO / LO

### User survey results
- Questionnaires sent to 14 users; responses received from 12 users.
- Respondents included international and domestic banks, international and regional organizations, the financial media, think tanks, employer and producer associations, trade unions, and some public administration users.
- On a five point scale (1 meaning poor and 5 excellent):
  - Respondents’ average rating for overall quality of official statistics across assessed sectors was 3.8.
  - Lowest sector score: 3.5 for GFS.
  - Highest sector score: 4.1 for monetary statistics.
- Usage and behavior:
  - Main uses (in order): general economic background, analysis of current developments, analysis of trends, comparisons with other countries, economic research.
  - Most frequently used statistics: monetary and balance of payments, closely followed by national accounts; GFS used less frequently.
  - Main source of official statistics: official publications and press releases; similar numbers rely on publications of international organizations.
  - Over 40 percent of users do not consult official descriptions of sources and methods.
- Selected survey figures (exactly as in source):
  - Question 19: Which official statistics do you use regularly? National accounts (NA): 9; Prices: 8; GFS: 6; Monetary: 10; BOP: 10.
  - Question 21: Do you refer to official descriptions of the sources and methods? Yes: 7; No: 5.
  - Total responses: Total Sent 14, Total Received 12, In % Received 86%.

### Key policy recommendations and priorities (implicit in findings)
- National accounts
  - High priority:
    - Complete and disseminate new series of annual accounts consistent with the 1993 SNA (start with 1997), revise backward annual and quarterly series for consistency.
    - Develop or improve infra-annual source data for quarterly accounts (e.g., agriculture, construction, certain services).
    - Prepare and disseminate "source and methods" documents for the new series; update regularly.
  - Other:
    - Provide a link from INS website to DSBB metadata.
    - Undertake basic analyses to accompany data dissemination.
- Government Finance Statistics (GFS)
  - High priority:
    - Adopt a migration plan to GFSM 2001; produce concurrently cash data based on GFSM 2001 classification.
    - Expand coverage to include all EPA, social security funds, and local governments; ensure legal reporting basis.
    - Publish breakdown of domestic financing by type of debt holder (BCT, banking sector excl. BCT, non-banking sector).
    - Improve accessibility and methodology dissemination (identify primary sources, prepare methodological notes, include contact information in publications/website).
  - Other:
    - Accelerate MF website introduction; publicize DSBB hyperlink; streamline monthly publication presentation; move to double-entry accounting and collect accrual data.
- Monetary Statistics
  - High priority:
    - Implement MFSM recommendations: sectorization, classification of financial assets/liabilities, valuation (including market valuation of monetary gold).
    - Improve report forms and Circular 93–08 instructions to collect detailed breakdowns as recommended in MFSM.
    - Compile and disseminate central bank survey, other depository corporations survey, and depository corporations survey per MFSM framework.
    - Review and improve classification of interbank transactions to ensure consistency.
- Balance of Payments Statistics
  - High priority:
    - Reclassify workers’ remittances from income to current transfers.
    - Review international reserves template for SDDS compliance.
    - Adopt BPM5 standard presentation for national publications and apply appropriate breakdowns in financial account.
    - Implement annual collection of FDI stock data and record reinvested earnings in the BOP.
    - Post summary methodology for exchange rates on DSBB; ensure consistency between flows and stocks for short-term trade credits.
  - Other:
    - Study accrual recording of interest; review recording of technical assistants’ remittances and pensions; link BCT website to DSBB external statistics page; add legal framework references in publications.
- Cross-cutting
  - Promote dissemination culture oriented to public at large; publish terms/conditions of statistical production, metadata, and contact information consistently across agencies and media.
  - Provide more staff resources across assessed areas (particularly GFS); translate adoption of international standards into changes in domestically available data beyond DSBB.
  - Undertake and publicize revision studies and revision policies and practices.

### Selected SDDS Coverage, Periodicity, and Timeliness Indicators (selected exact entries)
- National accounts: Coverage = Yes; SDDS Periodicity = Q; Tunisia Periodicity = Q; SDDS Timeliness = 1Q; Tunisia Timeliness = 1Q (4M for the first quarter) — Use flexibility option.
- Production index: Coverage = Yes; Periodicity = M; Timeliness SDDS = 6W (1M encouraged); Tunisia Timeliness = 6w.
- Labor market: Employment (Atvinna): Coverage = Yes; Periodicity SDDS = Q; Tunisia Periodicity = A; SDDS Timeliness = 1Q; Tunisia Timeliness = 7M.
- Consumer prices: Coverage = Yes; Periodicity = M; Timeliness SDDS = 1M; Tunisia Timeliness = 15D.
- Central government operations (revenue and expenditure, capital transactions, borrowing, and overall cash balance): Coverage = Yes; Periodicity = M; Timeliness SDDS = 1M; Tunisia Timeliness = 1M.
- Central government debt: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = 2M.
- Analytical accounts of the central bank: Coverage = Yes; Periodicity = M (W recommended); Timeliness SDDS = 2W (1W encouraged); Tunisia Timeliness = 2W.
- Balance of payments: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = NLT 2M.
- International reserves and foreign currency liquidity: Coverage = Partly; SDDS Periodicity = M (W recommended); Tunisia Periodicity = M; SDDS Timeliness = 1W for official reserve assets; Tunisia Timeliness = 1M (1W encouraged) for the reserves template and 7D for international reserves and the reserves template.
- International investment position: Coverage = Yes; SDDS Periodicity = A (Q recommended); Tunisia Periodicity = A (3Q, 1Q encouraged); Tunisia Timeliness = 6M.
- External debt: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = 3M.
- Notes:
  - 1/ Does not cover foreign currency deposits of resident banks with the BCT under “pre-determined short-term net drains on foreign currency assets,” but covers debt service of public companies, without it being flagged.
  - 2/ Given that the data are broadly disseminated by private means, the timeliness with which official data are disseminated is not time critical.

*Prepared by the Statistics Department; Approved by Robert W. Edwards and Mohsin S. Khan; July 27, 2006.*

*Source: Data Quality Assessment Framework July 2003—Summary Results (content unit: _cr06300).*

### 1.     Data Quality Assessment Framework July 2003—Summary Results.............................10

### Data Quality Assessment Framework July 2003—Summary Results

### Overall assessment
- The quality of macroeconomic statistics in Tunisia has improved over the past decade and is "broadly adequate for macroeconomic analysis and policy design and monitoring."
- Tunisia subscribed to the SDDS on June 20, 2001 and started posting metadata on the DSBB on the same date.
- Tunisia is in observance of the SDDS for coverage, periodicity, timeliness, and dissemination of advance release calendars, but:
  - Coverage of international reserves and foreign currency liquidity only partly meets SDDS requirements.
  - Tunisia uses flexibility options for the timeliness of national accounts and for the periodicity and timeliness of employment and unemployment data; metadata do not specify plans to meet full SDDS requirements for these indicators.
- Key needs identified:
  - Closer alignment with internationally accepted standards and good practices (migration to 1993 SNA, MFSM, GFSM 2001).
  - Greater emphasis on accessibility and public availability of methodological metadata.
  - Strengthening staff resources, especially for Government Finance Statistics (GFS).

### Prerequisites of quality and assurances of integrity (agencies)
- Legal and institutional framework:
  - Law on the National Statistical System (SNS) designates the National Statistics Institute (INS) as the central body; coordination via the National Council on Statistics (CNS).
  - Legal framework provides for compulsory and confidential reporting to INS and compulsory reporting to BCT where applicable.
- National Statistics Institute (INS):
  - Technical coordination role; resources for surveys and equipment "broadly sufficient", but staff resources "too limited."
  - INS seeks user feedback and works within a five-year national statistical plan.
  - Terms and conditions for data collection, processing, dissemination, and relevant metadata are "not as fully available to the domestic public as they could be."
- Ministry of Finance (MF):
  - Legal responsibility for GFS; compiles budget execution and debt per the Organic Budget Law.
  - Directorate in charge of budget statistics "seriously understaffed" but otherwise adequately equipped.
  - MF does not adequately disseminate methodological information or publicize production terms; absence of a MF website hampers dissemination.
- Central Bank of Tunisia (BCT):
  - Responsible for monetary and balance of payments statistics; data-sharing with other agencies satisfactory.
  - Staff and computer software "not fully adequate"; BCT independence and adherence to professional standards affirmed.
  - Data disseminated through BCT website and publications, but some metadata and advance notice of methodological changes are not provided.

### Methodological soundness and standards alignment
- National accounts:
  - Work is well advanced to implement fully the 1993 SNA; new series consistent with international standards have been compiled but not yet published.
  - Currently published series do not conform to international classification and valuation standards; base year used for current series is 1990.
- Government Finance Statistics (GFS):
  - Coverage of published data outside DSBB limited to budgetary central government; inclusion of public administrative units has only begun.
  - Classification is "very close to GFSM 1986 standards" but could be improved.
  - No developed transition plan to GFSM 2001 despite expressed interest.
- Monetary statistics:
  - Plan underway to adopt recommendations of the Monetary and Financial Statistics Manual (MFSM).
  - Departures from MFSM regarding disaggregation of credits by sector, valuation, and classification of assets and liabilities (e.g., lack of disaggregation of banks' credit to the rest of the domestic sector; monetary gold not valued at market price).
- Balance of payments (BOP):
  - BOP statistics (as provided in the DSBB) are broadly consistent with BPM5.
  - Data template on international reserves and liquidity does not fully meet SDDS: foreign currency deposits of resident banks with the BCT are not covered under "pre-determined short-term net drains on foreign currency assets"; debt service of public companies is included under this heading without explicit mention in country notes.
  - Classification of workers’ remittances is inappropriate; departures exist regarding accrual recording and breakdowns of the financial account in national publications.

### Accuracy, reliability, and data sources
- National accounts:
  - Source data sufficient for reliable annual estimates; quarterly GDP estimates need more diversified source data and refined statistical techniques.
  - Explicit studies of revisions are not undertaken, though lessons from revisions inform future work.
- GFS:
  - Data sources are adequately detailed and suitable for published aggregates but the scope of sources is narrow.
- Balance of payments:
  - In the context of strict foreign exchange regulations, BOP source data are "fully adequate."
- Monetary statistics:
  - Source data are comprehensive and timely but lack sufficient detail for MFSM-recommended classification of assets and liabilities.
- Processing and validation:
  - Careful processing and validation procedures exist across agencies, with active follow-up with reporting units.
  - Established revision practices are followed but not publicized; preliminary and revised data are clearly identified in most publications except the monthly GFS printed publication.

### Serviceability and accessibility
- Serviceability:
  - Statistics are largely reconcilable within datasets and over time, though some reconciliations are not possible from published data alone:
    - Fiscal and monetary data reconciliation cannot be confirmed solely from published sources because budget domestic financing is not presented by debt holder.
    - Monetary statistics on transactions between BCT and deposit money banks and among deposit money banks cannot be reconciled from published data due to inconsistent classification.
  - Periodicity and timeliness meet SDDS except national accounts timeliness lags by one month for the first quarter.
- Accessibility:
  - National accounts: adequate data and some brief methodological notes disseminated, but no accompanying analyses; DSBB metadata updated but no link from INS website; releases simultaneous to all users outside government.
  - GFS: monthly data disseminated without analysis or adequate publicizing of a preannounced release schedule; MF lacks a website; methodological notes available only on DSBB (in English).
  - Monetary statistics: methodological material readily available to the public, but compilation information not well publicized.
  - Balance of payments: accessibility broadly adequate; metadata could be improved by posting on BCT website.
  - Assistance to users: adequate for national accounts and monetary data; greater assistance needed for GFS and possible improvements for BOP users.

### Assessment by agency and dataset (process and presentation)
- Assessments were conducted using the DQAF July 2003 at the level of DQAF elements, using a four-point rating scale.
- Dimensions "0" and "1" (prerequisites of quality and assurances of integrity) assessed by agency (INS, MF, BCT).
- Dimensions "2" to "5" (methodological soundness, accuracy and reliability, serviceability, accessibility) assessed by dataset (national accounts, GFS, monetary statistics, BOP).
- Appendix I provides an overview of Tunisia's dissemination practices compared to the SDDS.

### User survey results
- Questionnaires were sent to 14 users; responses were received from 12 users.
- Respondents included international and domestic banks, international and regional organizations, the financial media, think tanks, employer and producer associations, trade unions, and some public administration users.
- On a five point scale (1 meaning poor and 5 excellent):
  - Respondents’ average rating for overall quality of official statistics across assessed sectors was 3.8.
  - Lowest sector score: 3.5 for GFS.
  - Highest sector score: 4.1 for monetary statistics.
- Majority of users expressed satisfaction with coverage, periodicity, level of detail, methodological soundness, and timeliness; most regarded Tunisia’s statistics as better than those of countries at similar development levels in the region.

### Key policy recommendations and priorities (implicit in findings)
- Complete adoption and publication of national accounts series consistent with 1993 SNA.
- Implement the planned adoption of MFSM for monetary statistics; improve disaggregation and valuation in monetary data (including market valuation of monetary gold).
- Develop and implement a transition plan to GFSM 2001 for GFS; expand coverage beyond central government to include public administrative units.
- Address SDDS gaps in the international reserves and foreign currency liquidity data template (cover foreign currency deposits of resident banks with BCT under pre-determined short-term net drains; explicitly note inclusion of public companies' debt service).
- Improve staff capacity and address understaffing, particularly in the MF budget statistics directorate and at INS.
- Enhance dissemination practices and accessibility:
  - Publish and publicize methodological metadata and terms/conditions of data production on agency websites (INS, MF, BCT).
  - Provide advance notice of major methodological or source-data changes.
  - Improve presentation and publicizing of monthly GFS, and increase assistance to GFS users.
- Diversify source data for quarterly GDP estimates and refine quarterly national accounts techniques.
- Publicize revision practices and undertake explicit studies of revisions to inform users.

*Source: Data Quality Assessment Framework July 2003—Summary Results (content unit: _cr06300).*

### 16.      The main uses of official statistics are, in order of importance, for general economic

### _cr06300 - 16.      The main uses of official statistics are, in order of importance, for general economic

### Main uses and user behavior
- Main uses of official statistics, in order of importance: general economic background, analysis of current developments, analysis of trends, comparisons with developments in other countries, and economic research.
- The macroeconomic statistics most frequently used are the monetary and balance of payments statistics, closely followed by national accounts statistics. GFS are used less frequently.
- The main source of official statistics is, according to most users, official publications and press releases.
- Similar numbers of users indicated they rely on publications of international organizations about Tunisia.
- Over 40 percent of users do not consult official descriptions of the sources and methods used to compile the official statistics.

### User feedback and suggested improvements
- Comments and suggestions focused mostly on national accounts:
  - Diversification of dissemination means for quarterly national accounts.
  - Dissemination of data with greater level of detail, including information on the informal sector.
- Some respondents commented that the timeliness of some statistics (national accounts, GFS, and balance of payments) could be improved.

### Data Quality Assessment Framework — Summary results (Table 1)
- Key to symbols: O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; NA = Not Applicable.
- Datasets assessed: National Accounts, Government Finance Statistics, Monetary Statistics, Balance of Payments Statistics.
- Selected dimension-level findings (as recorded):
  - 0. Prerequisites of quality
    - 0.1 Legal and institutional environment: O / O / O / O
    - 0.2 Resources: LO / LNO / LO / LO
    - 0.3 Relevance: O / LO / O / O
    - 0.4 Other quality management: O / O / O / O
  - 1. Assurances of integrity
    - 1.1 Professionalism: O / O / O / O
    - 1.2 Transparency: LO / LO / O / O
    - 1.3 Ethical standards: O / O / O / O
  - 2. Methodological soundness
    - 2.1 Concepts and definitions: LO / LO / LO / LO
    - 2.2 Scope: O / LO / O / O
    - 2.3 Classification/sectorization: LNO / LO / LO / LO
    - 2.4 Basis for recording: LNO / O / LO / LO
  - 3. Accuracy and reliability
    - 3.1 Source data: LO / O / LO / O
    - 3.2 Assessment of source data: O / O / O / O
    - 3.3 Statistical techniques: LO / O / O / O
    - 3.4 Assessment and validation of intermediate data and statistical outputs: O / O / O / O
    - 3.5 Revision studies: LNO / LO / LO / LO
  - 4. Serviceability
    - 4.1 Periodicity and timeliness: LO / O / O / O
    - 4.2 Consistency: O / LO / LO / O
    - 4.3 Revision policy and practice: LO / LO / LO / LO
  - 5. Accessibility
    - 5.1 Data accessibility: O / LO / O / O
    - 5.2 Metadata accessibility: LO / LO / LO / LO
    - 5.3 Assistance to users: O / LNO / O / LO

### Institutional assessments — National Statistics Institute (INS)
- Legal and institutional environment:
  - Statistical activities regulated by Law No. 99-32 of April 13, 1999 on the SNS.
  - INS is central body of the SNS; responsible, in collaboration with other public agencies, for compilation, production, analysis, and dissemination of statistics.
  - Production of national accounts is not explicitly spelled out in the Statistical Law but is carried out by the INS in practice.
  - CNS provides coordination via a five year statistical program.
  - Confidentiality of individual information legally guaranteed; penalties for noncompliance are insignificant, but compliance is largely observed in practice.
- Resources:
  - Budget allocations for surveys and computer/material equipment are broadly sufficient.
  - Staff resources are too tight for the current work program despite a large recruitment of qualified staff in recent years.
- Relevance and quality management:
  - Users’ feedback is sought through CNS working groups and well-established mechanisms.
  - Managers strive to ensure quality, monitor performance against the work program, and introduce improvements consistent with international standards.
- Professionalism and transparency:
  - Statistical Law provides INS with scientific and professional independence; INS compiles statistics impartially.
  - The Statistical Law was published in the JORT; INS publications and website do not quote the Statistical Law.
  - Government internal access to data prior to release is not adequately publicized, except in metadata posted on the IMF’s DSBB website (no hyperlink on official websites).
  - Advance notice of major methodological changes is given to a limited group of users.
- Ethics:
  - INS is a member of the CNS which oversees ethical standards (Article 14 of Law 99-32); guidelines on ethics are made known to staff upon employment.

### Institutional assessments — Ministry of Finance (MF)
- Legal and institutional environment:
  - Decree No. 2005-492 of March 1, 2005 assigns responsibility for fiscal statistics to the MF’s General Directorate of Resources and Balance (DGRE).
  - Compilation of public and publicly-guaranteed debt assigned to MF’s General Directorate of Debt Management.
  - MF compiles data on budget execution and debt in accordance with the Organic Budget Law (Law No. 2004-42 of May 13, 2004).
  - Law No. 99-32 of April 13, 1999 establishes CNS for coordination; data-sharing via the SIADE system and coordination between MF and BCT said to be satisfactory.
- Resources:
  - The DGRE is seriously understaffed, with only two people in charge of compiling statistics on government accounts.
  - DGRE and DGGD otherwise adequately equipped; staff tightly managed through redeployments as needed.
  - Costs of producing GFS are not quantified.
- Relevance and other quality management:
  - Most DGRE staff well-trained; users are not systematically consulted on GFS data improvement.
  - CNS role as discussion forum not fully explored.
  - Articles 3 and 4 of Law 99-32 emphasize statistical quality; priority in GFS work is to minimize errors.
- Transparency and ethics:
  - Various laws published in the JORT in Arabic and French, but MF’s GFS publications do not provide terms and conditions under which GFS are produced and disseminated.
  - There is no MF website.
  - In GFS tables on Tunisia’s SDDS website (DSBB), products of specific MF units are not clearly identified.
  - Outside the MF, no government bodies have access to data prior to release. Prior notice is not always given before a change (example: VAT classification change announced simultaneously with first release of new data).
  - MF is a member of the CNS; MF staff operate under civil servant statute and receive ethics guidelines upon employment.

### Institutional assessments — Central Bank of Tunisia (BCT)
- Legal and institutional environment:
  - Law 58-90 of 9/19/1958 (amended by laws 88-119 et 2000-37) and circulars (e.g., circulars No. 93-08 of 7/10/93 and 96-11of 9/24/96) provide regulatory framework.
  - Article 34 (4. (new) (5)) empowers BCT to collect data for monitoring credit and short-term economic conditions; Article 71 (new) allows BCT to publish documents of economic/monetary/banking nature.
  - Confidentiality of reported data guaranteed by BCT’s staff code of conduct.
- Resources:
  - Staff and computer resources are not fully adequate; recent high turnover and some new staff under training.
  - Number of staff could be further increased.
  - Software for monetary statistics is sufficient but will need updating for implementing the MFSM; software for balance of payments is fully satisfactory.
  - No separate budgeting process for statistical work.
- Relevance and quality management:
  - Relevance safeguarded by consultations with CNS members and interactions with other BCT departments and external users.
  - Computerized procedures available for data checking and validation; work scheduled to meet advance release calendar published on the BCT’s website.
  - Staff training is a priority.
- Professionalism and transparency:
  - Law 58-90 provisions (Articles 2, 3, 8 (new), 9 (new)) support BCT independence; no political interference found in BCT’s statistical work.
  - Recruitment is transparent and competitive; promotions based on professional competence and annual performance review.
  - Data disseminated simultaneously to all interested parties through the BCT’s website and in the BCT’s QFSB. Methodology section in QFSB explains changes to data series.
  - No officials outside the BCT have access to data prior to release. Law 58-90 and selected circulars are posted on the BCT’s website; other laws/circulars available on request.
  - No advance notice provided; information on changes to data series are announced when data are released.
- Ethics:
  - Staff subject to rules in the staff code of conduct; ethical standards reinforced through briefings and upon employment.

### National accounts — Methodology and serviceability (Table 3a)
- Concepts and classifications:
  - Although the System of National Accounts 1968 (1968 SNA) is broadly followed, an important number of conceptual elements of the System of National Accounts 1993 (1993 SNA) are implemented (institutional sector accounts, estimates of unrecorded economy, etc.).
  - Work is advanced to fully adopt the 1993 SNA, and data series are produced according to it, but are not yet finalized to be published.
- Scope:
  - Range of tables and accounts currently produced and published by the INS exceeds the minimum requirements of the ISWGNA for the implementation of the 1993 SNA.
- Classification/sectorization:
  - Currently published series largely in accordance with the 1993 SNA, but classifications of activities, products, government functions, and individual consumption used in currently published series do not correspond to international standards.
  - New series of accounts (yet to be finalized) use classifications derived from international standards.
- Basis for recording:
  - Valuation of flows and stocks broadly follows the 1968 SNA.
  - Recording is on cash basis but differences with accrual recording are noted in government and construction areas only.
- Source data and assessment:
  - Source data broadly sufficient for reliable annual estimates; could be further diversified to improve quarterly GDP indicators (agriculture, construction, trade and other services), particularly expenditure-based ones and volume measures.
  - International classifications used by source data require “bridges” to conform to those used by national accounts. Timeliness is broadly adequate.
  - Survey results and administrative data are regularly checked for accuracy; outliers lead to contact with reporting units/agencies to verify data.
- Statistical techniques and revisions:
  - Adjustments to source data are made; techniques adequate for annual accounts but need refinement for quarterly estimates.
  - An outdated base year (1990) is used for the current series. 2000 is used as base year for the new series that will be released at a date to be decided.
  - Magnitude of regular revisions is taken into account to inform ongoing work but no explicit revision studies are undertaken to identify trends or systematic biases. Methodological revisions for the new series are internally documented.
- Serviceability and accessibility:
  - Periodicity follows the SDDS requirements. Timeliness lags behind the SDDS requirements by about one month for the first quarter.
  - Statistics are broadly consistent in aggregation and within time series; data can be reconciled across data sets.
  - There is a regular schedule and practice of revisions, but these are not adequately publicized. Preliminary and revised data are clearly identified in publications.
  - National accounts disseminated in clear manner and at different levels of disaggregation in hard copy (monthly and annual publications), as well as via the internet. No analyses accompany the data.
  - Brief methodological notes disseminated; a more detailed description published in 1992 but no update followed and reference to it is not publicized. No metadata for quarterly accounts are published.
  - Metadata provided in DSBB are updated regularly, but no link is provided from the INS’ website.
  - Support to users is provided at the INS; sufficient contact information is available on the website and in publications. A catalog of publications is available on the website or in hard copy.

*Source: _cr06300 - 16.      The main uses of official statistics are, in order of importance, for general economic (PDF).*

### 2. Methodological soundness

### _cr06300 - 2. Methodological soundness

### Government finance statistics (GFS)

- Concepts and definitions
  - Overall structure, concepts, definitions are generally consistent with GFSM 1986.
  - Tunisia does not have in place a transition plan to GFSM 2001.

- Scope
  - Coverage of published monthly and annual data is limited to budgetary central government.
  - Over 90 percent of public administrative units (EPA) such as hospitals and schools are not consolidated.
  - Social security funds and local governments are not consolidated.
  - For SDDS purposes, summary annual data on general government (still excluding EPA) are prepared for posting on the DSBB.

- Classification/sectorization
  - Domestic financing by type of debt holder (bank/nonbank) is not published.
  - Remaining classifications are broadly consistent with GFSM 1986.

- Basis for recording
  - Government operations are recorded on a cash basis.
  - Gross debt is valued at face value.
  - Foreign currency flows are converted at the prevailing market exchange rate; foreign currency stocks are converted at the rate prevailing at the end of the relevant period.

- Source data and assessment
  - Detailed monthly budget reports prepared by the MF are the main data source for compiling GFS.
  - Data sources are adequately detailed and suitable for deriving the published aggregates, but their budgetary scope is rather narrow.
  - Assessment of source data is done systematically but no computerized checking system is used.
  - Accuracy and reliability are assessed by checking against direct sources, such as major taxpayers for tax revenue.

- Statistical techniques and validation
  - Apart from simple reclassifications to conform generally to GFSM 1986, statistical techniques are rather limited.
  - Main intermediate data are validated against alternative information whenever possible.

- Revisions
  - Provisional data are archived but no explicit revision studies are carried out.
  - Revisions are taken into account by staff in their work.
  - Preliminary annual data are identified; preliminary monthly data are not.
  - There is a well established revision practice but users are not informed of the revision cycle.

- Periodicity, timeliness, and consistency
  - Both periodicity and timeliness of GFS data meet SDDS requirements.
  - GFS data are internally consistent.
  - Domestic financing is reconciled with changes in debt.
  - Net foreign financing is consistent between MF and BOP data.
  - Presentation of domestic financing by type of debt holder is not currently published, impeding reconciliation of GFS and monetary data.

- Data accessibility, metadata, and user assistance
  - Monthly GFS publications include charts, graphs, and tables; main aggregates are adequately detailed but presentation is not analytically oriented and lacks comments.
  - Derivation of balancing items and presentation close to GFSM 1986 is not explicitly described; same descriptor is confusingly used for different aggregates.
  - Domestic debt data are presented net of deposits of the government with the banking system.
  - Release of data is simultaneous to all users outside the MF but does not follow a preannounced schedule.
  - The MF does not have a website; methodological notes are not available to support published data.
  - IMF’s DSBB includes information (in English) on scope, methodology, classification, data sources, and techniques; some updating of this information is needed.
  - GFS publications do not list contact names or numbers, or publicize an information desk at the DGRE; no documents are provided to familiarize users with GFS.
  - Some user information is provided on the DSBB (in English, and with no link from a MF website).
  - Publications are available (free) but only upon request.

### Monetary statistics

- Concepts and definitions
  - Monetary statistics compiled by BCT are broadly based on the guidelines of the 1984 Guide and there are several areas where they do not conform to the recommendations of the MFSM.
  - BCT has initiated a plan to migrate to the methodology recommended in the MFSM.

- Scope
  - Monetary system’s monthly statement is the analytical presentation of the consolidated accounts of most resident other depository corporations (ODCs) and the BCT, covering their headquarters and all resident branches.
  - Monthly statement of the overall financial system is similar in scope to the depository corporations survey, which consolidates the accounts of ODCs and the central bank, as defined in the MFSM.

- Classification/sectorization
  - Principles used are largely in line with good practices, but there are differences from the MFSM.
  - The rest of the domestic sector (other than central government and financial corporations) is not disaggregated into recommended subsectors.
  - Classification of offshore banks is ambiguous.

- Basis for recording
  - Valuation of assets is not fully consistent with the MFSM.
  - Monetary gold is valued at a fixed price.
  - Accrued interest on deposits is not included in the value of these deposits.

- Source data and assessment
  - A comprehensive bank register is maintained and used by BCT as a core data source, ensuring complete institutional and geographic coverage.
  - Timely data reporting is enforced by BCT’s Circular No. 93-08.
  - Reported data do not contain sufficient detail for classification of assets and liabilities as recommended in the MFSM.
  - Data on BCT are available electronically; data on ODCs are reported in hard copy.
  - Except for data collection from ODCs, the entire data processing is computerized.
  - Problems with source data are resolved immediately with reporting banks.

- Statistical techniques and validation
  - Monetary statistics are derived electronically, minimizing errors.
  - Estimation is used only to process provisional data for publication, normally for only a few days until replaced by final data.
  - Generally, source data are not adjusted.
  - Cross-checks are carried out against data available from other BCT departments (e.g., financial markets transactions and banks’ accounts with BCT).

- Revisions
  - Provisional data are first published and then replaced by final data; no revision studies are undertaken.
  - Changes to data are explained in the methodological pages of QFSB.
  - Provisional data are posted on BCT’s website with footnotes and replaced by final data based on a predetermined schedule; these revision practices are not publicized.

- Periodicity, timeliness, and consistency
  - Monthly monetary statistics meet SDDS requirements and are disseminated according to an advanced release calendar posted on the DSBB.
  - Consistent time series are available for an adequate period.
  - Data on foreign assets and liabilities in monetary statistics and in balance of payments data are consistent.
  - Fiscal data and monetary data on government accounts with the banking system are not reconcilable from published data due to lack of breakdown by type of debt holder in published budget financing data.
  - Transactions between the BCT and ODCs, as well as among ODCs, are not consistent due to classification differences.

- Data accessibility, metadata, and user assistance
  - Monetary statistics are published on BCT’s website and in the QFSB, available in Arabic, French, and English.
  - Publication contains tables of major categories of assets and liabilities with further breakdown by detailed components.
  - BCT’s annual report covers major aggregates with commentaries highlighting important developments.
  - Data are disseminated simultaneously to all users outside the BCT based on the advanced release calendar posted on BCT’s website.
  - SDDS metadata and summary methodologies are updated on the DSBB regularly.
  - QFSB contains a methodology section with information on the structure of the financial system and notes on data and changes to data series; information on the methodology used to compile monetary statistics is not available in the QFSB.
  - Data users can reach the contact person for monetary statistics via address and e-mail provided on the publication and website; a subscription form listing publications and prices is available.

### Balance of payments (BOP) statistics

- Concepts and definitions
  - Balance of payments statistics are broadly consistent with the methodology of BPM5.
  - Data of the international reserves template are not fully consistent with SDDS requirements.

- Scope
  - BCT compiles monthly and quarterly BOP statistics that cover in principle all transactions between residents and nonresidents.

- Classification/sectorization
  - Revenues earned by Tunisian workers abroad are classified under income instead of under current transfers.
  - In the financial account, sectorization recommended by BPM5 is only applied to the data transmitted to the IMF, not to data published in Tunisia.
  - Positions/transactions on bonds are recorded under other investment instead of under portfolio investment.

- Basis for recording
  - Time of recording is broadly in line with BPM5 recommendations; trade in goods is recorded based on Customs data.
  - Interest is recorded on a cash basis and not on an accrual basis.
  - Data are recorded at market price and converted into local currency using the exchange rate of the day of the transaction.
  - Consistency between flows and stocks needs to be improved.

- Source data and assessment
  - Data collection system is an ITRS, complemented by Customs data adjusted by the INS, administrative sources, targeted surveys, stock market information (for portfolio investment), and monetary statistics (for banks’ external assets and liabilities and reserve assets).
  - Against strict foreign exchange regulations, combination of these sources results in good coverage of transactions.
  - Numerous checks and controls enhance comprehensiveness of the collection process.

- Statistical techniques and validation
  - Imports are adjusted from c.i.f. to f.o.b. using a coefficient reviewed periodically on the basis of invoicing information available to banks.
  - Data are subject to systematic plausibility checks; respondents are frequently requested to provide additional information.

- Revisions
  - Quarterly data are provisional when first released; final data are published in the Annual Report of the BCT and in La Balance des Paiements de la Tunisie.
  - No explicit revision studies are made, but information on revisions is used in carrying out statistical work.
  - Revision practice is to update monthly data of the current year on a continuous basis, freeze the data when the year is complete until publication of the Annual Report, and then again until publication of the annual brochure on the BOP; revision practice is not publicized.
  - Changes in methodology are publicized in the methodology section in the BCT’s QFSB.

- Periodicity, timeliness, and consistency
  - Periodicity and timeliness are in line with SDDS requirements.
  - BOP data are consistent with the rest-of-the-world account of the national accounts.
  - BOP/IIP and monetary statistics are consistent, as are BOP/IIP and external debt data.
  - There is consistency between budget financing from GFS and balance of payments external public borrowing data.

- Data accessibility, metadata, and user assistance
  - BOP and IIP statistics are published on the BCT website and in the QFSB, which is also posted on the website.
  - BCT publishes an annual analysis of Tunisia’s balance of payments, showing summary bilateral BOP with partner countries and currency composition of settlements recorded in the ITRS.
  - Documentation on methodology and sources used in compiling the BOP is available upon request in French at the BCT via the Documentation and Public Relations Department.
  - Existence of metadata on the IMF’s DSBB is not mentioned on the BCT’s website.
  - Information on the contact person for BOP/IIP statistics is available on the DSBB.
  - A generic e-mail address on the BCT home page can be used for requesting additional information.

*Source: _cr06300 - 2. Methodological soundness.*

### 18.      Based on the review of Tunisia’s statistical practices, discussions with the data

### _cr06300 - 18.      Based on the review of Tunisia’s statistical practices, discussions with the data

### Cross-cutting Recommendations
- Pursue rigorously plans to further improve the quality of the country’s official statistics by increasing the alignment of the current practices with internationally accepted standards and good practices.
- Promote in all data-producing agencies a culture of dissemination oriented toward the public at large.
- Dissemination of information on the conditions of statistical production, as well as of data, metadata, and contact information should be made fully and consistently for all assessed areas of statistics and through all available media.
- Provide more staff resources to statistical production in all the areas assessed in this report. This is particularly important in the area of GFS.
- Ensure that the adoption of international standards is translated into changes of domestically available data, beyond the data made available through the IMF’s DSBB.
- Undertake revision studies and disseminate them as well as the revision policies and practices.

### National Accounts
- High Priority
  - Complete work on the new series of annual accounts (starting with 1997), which is in line with the 1993 SNA and introduces a new base year, and disseminate it shortly. Revise backward the annual and quarterly account series to ensure consistency as far back as possible.
  - Develop new infra-annual source data or improve existing ones that are particularly needed for quarterly accounts (e.g., agriculture, construction, and certain services); make use of all available administrative data (e.g., balance sheets submitted at the MF) as information becomes transmissible.
  - Prepare and disseminate “source and methods” documents that would include detailed methodological notes on the new series of annual and quarterly accounts; update these documents regularly.
- Other
  - Provide a link from the INS website to the metadata posted on the DSBB.
  - Undertake basic analyses of data to accompany the dissemination of data.

### Government Finance Statistics (GFS)
- High priority
  - Adopt a migration plan to GFSM 2001. Start implementation of the plan by producing, concurrently with the current GFSM 1986-based GFS data, the same cash data based on the GFSM 2001 classification.
  - Expand the coverage of government in published annual data to include all EPA, social security funds, and local governments. Ensure that the legal basis for the relevant reporting is in place.
  - Adapt fully the current presentation of the monthly/annual data to the GFSM 1986 framework by performing the appropriate changes in descriptors and classifications.
  - Publish a breakdown of domestic financing by type of debt holder (BCT, banking sector excluding BCT, and non-banking sector).
  - Improve the accessibility of GFS data and methodology: identify all primary data sources in the main GFS tables, prepare methodological notes on GFS compilation, and include their summaries in monthly publications (and the upcoming website). Identify contact persons and their telephone, fax, and email in all publications and in the upcoming website.
- Other
  - Accelerate the introduction of the MF’s own website; post on it all available detailed GFS data and expanded coverage data as they become available; provide a hyperlink to the DSBB.
  - The MF should engage in dialogue with current and prospective GFS users through its participation in the CNS.
  - Streamline the presentation of tables in the monthly publication, with those following the GFSM 1986 at the beginning of the publication, and those following the Organic Law presentation at the end.
  - Implement changes to the accounting system to move to double-entry accounting and identify and collect accrual data for the relevant main aggregates.

### Monetary Statistics
- High priority
  - Develop and implement a timetable of actions to adopt the recommendations of the MFSM in the following areas: (i) sectorization of the economy; (ii) classification of financial assets and liabilities (e.g., classification of domestic claims); (iii) valuation of financial assets and liabilities.
  - Improve the report forms and the accompanying instructions (Circular 93–08) used to collect data for the compilation of monetary statistics with emphasis on the detailed breakdowns as recommended in the MFSM.
  - Compile and disseminate the central bank survey, the other depository corporations survey, and the depository corporations survey according to the framework recommended in the MFSM.
  - Review and improve the classification of data on interbank transactions in the compilation of monetary statistics to ensure consistency in these data.

### Balance of Payments Statistics
- High priority
  - Reclassify workers’ remittances from income to current transfers.
  - Review the contents of the international reserves template to make it compliant with the SDDS’s Guidelines for a data template.
  - Move to the standard presentation of BPM5 for national publications of balance of payments and international investment position statistics and use the appropriate breakdowns in the financial account for instruments and sectors.
  - Implement an annual collection of data on stocks of foreign direct investment and record reinvested earnings in the balance of payments.
  - Post on the DSBB the summary methodology for exchange rates.
  - Ensure consistency between flows and stocks for short-term trade credits.
- Other
  - Study the possibility of recording interest on an accrual basis.
  - Review the recording of technical assistants’ remittances and of pensions.
  - Provide a link to the DSBB website on the BCT’s website page dedicated to external statistics.
  - Add reference in publications to the legal framework within which the BCT compiles and disseminates balance of payments, international investment position, and external debt statistics.

### Selected SDDS Coverage, Periodicity, and Timeliness Indicators (from Table 1)
- National accounts: Coverage = Yes; SDDS Periodicity = Q; Tunisia Periodicity = Q; SDDS Timeliness = 1Q; Tunisia Timeliness = 1Q (4M for the first quarter) — Use flexibility option.
- Production index: Coverage = Yes; Periodicity = M; Timeliness SDDS = 6W (1M encouraged); Tunisia Timeliness = 6w.
- Labor market: Employment (Atvinna): Coverage = Yes; Periodicity SDDS = Q; Tunisia Periodicity = A; SDDS Timeliness = 1Q; Tunisia Timeliness = 7M.
- Price index: Consumer prices: Coverage = Yes; Periodicity = M; Timeliness SDDS = 1M; Tunisia Timeliness = 15D.
- General government or public sector operations: Coverage = Yes; Periodicity = A; Timeliness SDDS = 2Q; Tunisia Timeliness = 6M.
- Central government operations (revenue and expenditure, capital transactions, borrowing, and overall cash balance): Coverage = Yes; Periodicity = M; Timeliness SDDS = 1M; Tunisia Timeliness = 1M.
- Central government debt: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = 2M.
- Analytical accounts of the banking sector: Coverage = Yes; Periodicity = M; Timeliness SDDS = 1M; Tunisia Timeliness = 1M.
- Analytical accounts of the central bank: Coverage = Yes; Periodicity = M (W recommended); Timeliness SDDS = 2W (1W encouraged); Tunisia Timeliness = 2W.
- Balance of payments: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = NLT 2M.
- International reserves and foreign currency liquidity: Coverage = Partly; SDDS Periodicity = M (W recommended); Tunisia Periodicity = M; SDDS Timeliness = 1W for official reserve assets; Tunisia Timeliness = 1M (1W encouraged) for the reserves template and 7D for international reserves and the reserves template data.
- Merchandise trade: Coverage = Yes; Periodicity = M; Timeliness SDDS = 8W (4-6W encouraged); Tunisia Timeliness = NLT 20D.
- International investment position: Coverage = Yes; SDDS Periodicity = A (Q recommended); Tunisia Periodicity = A (3Q, 1Q encouraged); Tunisia Timeliness = 6M.
- External debt: Coverage = Yes; Periodicity = Q; Timeliness SDDS = 1Q; Tunisia Timeliness = 3M.
- Exchange rates: Coverage = Yes; Periodicity = D; Tunisia Periodicity = D.
- Notes from table:
  - For periodicity and timeliness: (D) daily; (WD) working days or business days; (W) weekly or with a lag of ## week(s) from the reference date; (M) monthly or with a lag of ## month(s); (Q) quarterly or with a lag of ## quarter(s); (SA) semiannual; (A) annual; and (NLT) not later than.
  - 1/ Does not cover foreign currency deposits of resident banks with the BCT under “pre-determined short-term net drains on foreign currency assets,” but covers debt service of public companies, without it being flagged.
  - 2/ Given that the data are broadly disseminated by private means, the timeliness with which official data are disseminated is not time critical.

*Prepared by the Statistics Department; Approved by Robert W. Edwards and Mohsin S. Khan; July 27, 2006.*

### 1. Tunisia: Data Quality Assessment Framework (July 2003): Summary of results for

### Tunisia: Data Quality Assessment Framework (July 2003): Summary of results for the national accounts

### 0. Prerequisites of quality — 0.1 Legal and institutional environment
- Responsibility for collecting, processing, and disseminating statistics:
  - Pursuant to Law 99-32 of April 13, 1999 on the national statistics system, the mission of the National Statistics Institute (INS) is, “in coordination with other specialized public statistical units, to collect, process, analyze, and disseminate statistical data.”
  - Responsibility for national accounts compilation rests with the INS, by mandate and tradition since creation of a national accounts unit within the INS in 1977; compilation of the accounts actually began in 1983.
- Institutional coordination and governance:
  - INS is the central executive body of Tunisia’s National Statistics System (SNS) and serves as permanent secretariat of the National Council on Statistics (CNS).
  - The CNS is responsible for institutional coordination, proposing a national statistical program (five-year term), ensuring ethical rules, expressing opinions on statistical development policy, ensuring producer–user dialogue, and granting approval for statistical surveys and censuses organized by public agencies of the SNS.
  - The CNS meets four times a year; working groups meet more often (once or twice a month). There are currently six working groups.
- Legal instruments and decrees:
  - Decree 99-2797 of December 13, 1999 defining composition, organization, and operation of the CNS.
  - Decree 99-2798 of December 13, 1999 establishing procedures and conditions for payment of the fee users are charged for statistical information.
  - Decree 99-2799 of December 13, 1999 setting out conditions and procedures for conducting statistical censuses and surveys.
- Data sharing, coordination, and methodological harmonization:
  - Public agencies generally willing to share information; DGD (General Directorate of Customs), INS, and BCT collaborate effectively on external trade data dissemination.
  - Major effort underway to adopt new classifications and methods used internationally, including implementation of the 1993 SNA; transition to 1993 SNA is well advanced at INS but progressing unevenly across agencies.
  - Implementation constraints: transition to 1993 SNA requires bridge tables from new classification of activities and may affect GDP levels and ratios; new series cannot be produced by the end of the current five-year national plan (2002-2006).
- Confidentiality and statistical secrecy:
  - Article 5 of the Statistics Law: individual data contained in statistical survey questionnaires cannot be disclosed for a period of sixty years; individual economic or financial data cannot be used for tax, economic, or social welfare investigations; in no case may individual data be used for other than statistical purposes.
  - INS informs respondents via questionnaires about legal provisions on statistical secrecy (Article 5), obligation to respond (Article 6), and penalties for refusal or incorrect responses (Article 26).
  - Article 28 of the Statistics Law refers to Article 254 of the Criminal Code on violation of statistical secrecy by employees of public agencies.
  - Article 25: employees of ministries responsible for compiling statistics are required to take an oath; in practice, only director general and department heads are sworn in connection with drafting of reports on violations.
  - INS aggregation rules to prevent disclosure: published aggregates include at least three enterprises; individual data provided for research are anonymized.
  - Database access controls: use of passwords, restricted access, proper data storage; ongoing World Bank project to set up a data center at INS with procedures for restricted data access.
- Statistical reporting mandate and respondent cooperation:
  - Statistics Law (Articles 6 and 26): individuals and legal entities must respond promptly and truthfully; fines for noncompliance are D 100 to D 500 for enterprises and D 10 to D 50 for households (amounts characterized as insignificant).
  - INS practices: field staff often assist respondents; plans to prepare a brochure containing most important aggregates for respondent enterprises; plans to adapt questionnaire wording to enterprise chart of accounts.

### 0. Prerequisites of quality — 0.2 Resources
- Staffing and organization:
  - INS total: about 400 permanent employees, including 160 senior staff.
  - Temporary employees: approximately 500 hired for fixed periods for surveys.
  - Department of Economic Statistics and National Accounts (DSCN): currently has 35 employees, including 25 trained statisticians; the remaining 10 are professional staff and secretaries.
  - DSCN directorates: (1) Enterprise Survey Directorate; (2) Statistics and Sectoral Accounts Directorate; and (3) Directorate of National Accounts Summaries. The latter two directorates have about twenty professionals who prepare the annual and quarterly accounts.
  - Staffing adequacy: current level "seems insufficient" given workload from transition to the 1993 SNA and change of base year.
- Training and recruitment:
  - Most professionals trained in France or Morocco at the National Institute of Statistics and Applied Economics or at the Advanced School of Statistics and Information Analysis in Tunis (created by Decree 2001–1912 of August 14, 2001).
  - Large number of professionals recently recruited to compensate for loss of senior staff due to retirement; recruitment had been suspended for a long time.
  - Internal training of new professionals is not rigorously planned; staff attend international courses, seminars, and workshops.
- Remuneration and retention:
  - Promotion and advancement incentives follow civil service terms; gap between private and public sector wages for senior staff generally not significant; preferential promotion used occasionally to retain competent professionals.
- IT resources and data security:
  - Each person has a computer connected to the internal network; much IT equipment acquired recently for the 2004 General Population and Housing Census (RGPH).
  - Software: ACCESS is used to manage the INS database; survey data entered in regional offices and stored in INS Central Office.
  - IT protections: antivirus programs, backup copies, restricted access.
- Budget and financing:
  - INS operating budget prepared annually and submitted to MDCI; financial resources distributed by operation.
  - Funding considered adequate for surveys but inadequate for other activities.
  - Physical facilities (offices, equipment, transportation) generally adequate.
- Efficiency measures and external assistance:
  - INS prepares annual budget by operation with projected expenses broken down and monitored.
  - Implementation of 1968 SNA at INS accomplished with technical assistance from INSEE of France; development of quarterly accounts assisted by IMF.
  - Major efforts underway to complete transition to 1993 SNA; first series of accounts (1997-2001) is nearly ready (except for the summary tables).

*Summary based on the detailed DQAF assessment text provided in the source document.*

### 0.3 Relevance

### 0.3 Relevance

### Monitoring relevance and practical utility
- The relevance and practical utility of existing statistics in meeting users’ needs are monitored.
- The INS regularly attends CNS working group meetings as well as meetings of international organizations.
- A seminar on the analysis of statistical data for development was held by the CNS and the INS with support from Consortium Paris 21; it brought together a large number of producers and users of statistical data from the Maghreb countries and included speeches by representatives of international organizations, underscoring the necessity of strengthening statistical analysis.
- The working groups created within the CNS:
  - monitor and assess the various statistical programs of the public agencies involved, as well as the statistical operations included in those programs and the resulting outputs;
  - propose action programs and publications to the CNS to identify new needs and better respond to user requests.
- The composition of the CNS (half the members are representatives of various sectors) adequately represents the broadly defined categories of users.

### User consultation and responsiveness
- The relevance and practical utility of the existing statistics in meeting user needs, particularly public agencies, are monitored by the working groups.
- Users are consulted indirectly:
  - during the preparation of surveys (by circulating a draft questionnaire);
  - after statistics are compiled (by asking for feedback on the quality of statistics consulted, via a form to be completed at the point of provision of information requested).
- Example responses to user requests:
  - After receiving repeated requests for certain external trade data, the INS developed a database application that can be consulted at the disseminating department.
  - A project is underway with the World Bank to establish a system to make individual data anonymous, with the objective of responding better to growing user needs for more detailed information.

*Source: _cr06300 - 0.3 Relevance*

### 0.4 Other quality management

### Processes to focus on quality (0.4.1)
- The INS promotes data quality in its work; the Institute’s mandate requires it to produce the most reliable statistics possible.
- Procedures are in place to assess the quality of statistics, particularly in the context of collecting statistics.
- The DSCN plays an important role in the detection of quality-related problems.
- Quality checks occur at every stage of national accounts compilation, including:
  - checking the work done at different levels of the staff hierarchy;
  - comparison of various data sources;
  - contribution of basic indicators to quarterly GDP growth.
- Working groups within the CNS hold periodic meetings stressing the importance of quality aspects.
- Formal quality control methods, such as the total quality or ISO 9000 concept, are not implemented.
- Organizational constraints:
  - Because of the way that the SNS is organized, the responsibility of the INS is interpreted narrowly—as a producer of statistical data, with analyses and interpretations understood to be the responsibility of other agencies such as the Institute of Quantitative Economics.
  - There is no culture that promotes data analysis in each producing unit or the establishment of research units, although staff responsible for producing statistics are in a good position to perform an initial analysis.

### Monitoring quality of the statistical program (0.4.2)
- The CNS examines statistical programs of public agencies from the standpoint of:
  - their purpose;
  - their place in the information mechanism; and
  - their degree of priority.
- As a result:
  - Every survey selected meets a general information need, is not a duplication of effort, and is consistent with the objectives defined for the area under study.
  - Every questionnaire must bear the approval of the MDCI, based on the opinion of the CNS, providing assurance that the questionnaire satisfies the needs of the statistical program.
  - During CNS meetings on the work program, the quality of produced data is implicitly examined and measures to improve quality are identified.

### Quality considerations in planning the statistical program (0.4.3)
- The INS checks progress of its statistical program at various stages.
- In meetings to prepare the program for a given year, a diagnostic analysis is performed of work accomplished (in terms of value and opportunity cost) by area and by operation during the preceding year.
- Needs are expressed in close correlation with:
  - the availability of budget resources; and
  - the possibilities of improving the coverage and reliability of statistics.
- The INS recognizes trade-offs between data quality dimensions (for example, between timeliness and accuracy/reliability) and that improvement of data quality is essential in defining work programs.

*Source: _cr06300 - 0.3 Relevance*

### 1 Assurances of integrity

### Professionalism (1.1)

#### Impartial production of statistics (1.1.1)
- The Statistics Law guarantees the impartiality of the INS.
- Article 3 of the Statistics Law stipulates that the units of the National Statistics System enjoy professional independence and carry out their tasks in accordance with the concepts, methodological rules and techniques commonly accepted in the field.
- Practice is consistent with the legislation; national accounts statistics are compiled on a completely impartial basis by the DSCN of the INS.
- The INS asserts it is not subject to any outside interference or pressure in compiling and disseminating national accounts.
- Governance and appointments:
  - The INS Director General is appointed by presidential order.
  - Other officials of the institute (directors of divisions) are appointed by the director general based on professional qualification and in agreement with the minister of the overseeing ministry (MDCI) pursuant to laws and regulations governing the INS as a non-administrative government agency.
- Recruitment and promotion:
  - Professional qualifications play a determining role in recruitment and internal promotion.
  - Most professional positions are filled on a competitive basis by graduates of renowned statistics schools in France or Morocco, or the University of Tunis.
  - Grade promotions are also made on a competitive basis.
- The DSCN promotes professionalism by encouraging participation in seminars and meetings with other professional groups; additional training courses are given for certain selected employees.
- Publication and outreach:
  - Staff occasionally publish articles or give speeches and teach statistics courses, but it is only occasionally that a staff member publishes an article in a scientific journal.

#### Source-driven choices and dissemination (1.1.2)
- Choices of databases (for example, among surveys and between surveys and administrative sources) and statistical techniques (for example, processing and validation techniques) are determined solely by statistical considerations.
- The most comprehensive statistical sources are preferred.
- Decisions to disseminate data are based on statistical considerations and take into account needs expressed by a large category of users.

#### Right to comment on misuse (1.1.3)
- The INS has the right to comment on any misuse of statistics by providing explanations (to the press, for example).
- A daily press review in the library department provides an opportunity to examine all references to INS data.
- Public comment occurs only on very rare occasions.
- Statistics disseminated by the INS are not accompanied by any commentary that would decrease the probability of erroneous interpretation.

### Transparency (1.2)

#### Public availability of terms and conditions (1.2.1)
- Terms and conditions governing the collection, processing, and dissemination of statistics by the INS are set out in the legislation, available to the public either at the INS or on the CNS website.
- Questionnaires used in INS statistical surveys contain references to:
  - observance of statistical secrecy;
  - the obligation to respond; and
  - penalties for noncompliance with the Statistics Law.
- Neither INS publications nor the website mention these legal provisions.
- The INS’s mandate as the primary producer of statistics, although generally known to the public, is not broadly publicized.
- Regular press conferences on the occasion of the release of part-year data are organized exclusively by the overseeing ministry (MDCI).

#### Internal governmental access prior to release (1.2.2)
- A summary of national accounts statistical data is forwarded to the office of the overseeing ministry one month before they are released, for budget-related work.
- Except for the IMF's DSBB, to which there is no hyperlink from the INS website, the public is not informed of this prior access to the data before their release.

#### Identification of products (1.2.3)
- Data disseminated are clearly identified as products of the INS.
- In joint publications, the portion attributable to the INS as producer of the data is identified.
- The same procedure is followed when the INS publishes data series from other institutions (for example, the BCT).

#### Advance notice of major changes (1.2.4)
- When major changes are made in methodology, source data, and statistical techniques, technical discussions and presentations are organized within CNS working groups, but no prior notice is given to the wider public.
- The INS generally avoids committing to release new data by a given deadline if there are doubts about reliability and before obtaining agreement of other SNS agencies.
- A discussion will be held on organizing a presentation to give advance notice of the transition to the 1993 SNA.

### Ethical standards (1.3)

#### Staff behavior guidelines (1.3.1)
- The Statistics Law incorporates most of the core statistical principles of the United Nations and is covered in the competitive examination for employment in the government.
- INS personnel are subject to the statute of civil service, which includes the code of ethics to be followed in the event of a potential conflict of interest (Law 83–112 of December 12, 1983).
- Ethical guidelines are made known to staff upon employment.
- Survey questionnaires mention statistical secrecy, and staff working with individual data are made aware and sensitive to this.
- An ethics committee at the CNS is responsible for examining ethical principles and standards and finding ways of putting them into practice.
- The tradition and reputation of INS managers regarding observance of ethical standards ensure independence of the INS from political interference.

*Source: _cr06300 - 0.3 Relevance*

### 2 Methodological soundness

### Assessment basis
- Methodological soundness is assessed for currently published data against the recommendations of the System of National Accounts 1993 (1993 SNA).
- Improvements introduced to the new (unpublished) series do not form part of the assessment, but are listed for information.

### Concepts and definitions (2.1)

#### Overall structure (2.1.1)
- The annual and quarterly national accounts statistics currently published generally follow the standards and recommendations of the System of National Accounts 1968 (1968 SNA), although they also contain a considerable number of elements from the 1993 SNA.
- The work of adopting the 1993 SNA on a parallel basis is well advanced (see also 0.2.2).

### Scope (2.2)

#### Consistency with international standards (2.2.1)
- The scope of published accounts is broadly consistent with internationally accepted standards.
- National accounts have been compiled regularly since 1983 and quarterly accounts since 1997.
- Since the outset, national accounts incorporated numerous innovative elements later adopted by the 1993 SNA as recommended by INSEE experts.
- The INS regularly produces a wide range of tables and accounts that exceed the minimum requirements of the Intersecretariat Working Group on National Accounts (ISWGNA).

#### Published system of accounts — Annual and Quarterly
- Annual:  
  - Value added and GDP at current prices, previous year prices, and base year prices (1990) for 115 industries (grouped into 20 for publication purposes);  
  - Expenditure approach GDP at current prices, previous year prices, and base year prices (1990);  
  - A breakdown of value added in a generation of income account (compensation of employees, operation surplus, taxes and subsidies) at current prices by industry;  
  - The series of accounts for the institutional sectors (including financial accounts), as well as accounts for the rest of the world according to the 1968 SNA;  
  - An annual input-output table (IOT) for 115 industries (115 industries and 400 products for the supply and use tables-SUT); and  
  - An annual fiscal operations table (TOF) and an annual integrated economic accounts table (TEE).
- Quarterly:  
  - In 1997, Tunisia began the production of quarterly value added and GDP aggregates at current and constant prices (1990=100) for 20 industries, including both unadjusted and seasonally adjusted data (only the adjusted series are published).  
  - Work is underway to prepare the quarterly accounts using the expenditure approach.  
  - The initial exercises led to a quarterly presentation of the published 2004 annual accounts.  
  - The INS plans to make up for the delay in implementing the production approach and to disseminate those figures toward the end of 2005.

#### Economic territory, production and asset boundaries
- The definition of component units of the economy in the published accounts is largely consistent with the 1993 SNA.
- The economic territory encompasses territorial enclaves located in the rest of the world, bonded warehouses or factories operated by offshore enterprises under customs control, and wage-earners who work part of the year in another country.
- The production boundary and the asset boundary in the published accounts are consistent with the 1968 SNA criteria.
- Several new elements of the 1993 SNA have already been introduced, such as:
  - production for own account of goods for own final consumption or for fixed capital formation for own account;
  - mineral exploration;
  - work-in-progress estimates for certain activities (e.g., agriculture).
- Estimates have also been made for the underground economy.
- Further improvements have been made in the production and asset boundaries in the new (unpublished) series of accounts, based on the 1993 SNA, which will be released at a date to be determined.

### Classification/sectorization (2.3)

#### Consistency with international systems (2.3.1)
- Classification systems used are not entirely consistent with internationally accepted standards.
- The current series of accounts is still based on an outdated classification of industries and products that differs in some respects from the ISIC.
- The new (still unpublished) series of accounts uses the NAT and the CTP, which have also been adopted by other government agencies that report data; this complicates production of the current series as it requires a bridge table between the two classifications.
- The COICOP and the COFOG have also been incorporated into the new series.
- Regarding sectorization in the published series, institutional units are classified by institutional sector in accordance with the 1993 SNA, with the exception of the NPISH sector, which is not differentiated from households.
- The classification of transactions and other flows is largely consistent with the 1993 SNA.

### Basis for recording (2.4)

#### Valuation of flows and stocks (2.4.1)
- For the currently published series, valuation rules for flows and stocks are generally consistent with the 1968 SNA criteria; the new series (not yet published) follows the 1993 SNA rules.
- Specific valuation practices:
  - In the currently published series, market output is valued at the ex-factory gate price, including all indirect taxes (VAT inclusive); output for own use is generally valued at equivalent market prices; and non-market output based on production costs.
  - In the new (unpublished) series, market output is valued at the base price, in accordance with the 1993 SNA.
  - VAT is broken down (deductible or nondeductible) by use only in the new (unpublished) series.
  - In the currently published series, consumption of fixed capital is globally distributed at the national level and is not included in the value of government output (according to the 1968 SNA); this contributes to the difference in GDP between the currently published and the new (unpublished) series.
  - Imports are valued at CIF prices (but FOB in the new series); exports are valued FOB.
  - Transactions in foreign currency are converted using the mid-point exchange rate prevailing in the market at the moment they take place.

#### Recording basis (2.4.2)
- Transactions and flows in the currently published series are recorded on a cash basis.
- According to the INS study for the new series, there is not much difference between the time when transactions occur and when they are recorded, except with regard to construction and government transactions (approximately one month, especially for the recording of taxes).

#### Grossing/netting procedures (2.4.3)
- Transactions between establishments within the same enterprise are recorded on a gross basis.

*Source: _cr06300 - 0.3 Relevance*

### 3. Accuracy and reliability

### 3. Accuracy and reliability

### 3.1 Source data: coverage, programs, and key characteristics
- Source data are collected from comprehensive data collection programs that take into account country-specific conditions and are broadly sufficient to compile reliable annual estimates.
- Historical and structural notes:
  - The need for a sampling base arose with compilation in accordance with the 1968 SNA.
  - The first national directory of enterprises (RNE) was compiled in 1981–1982 by the INS, based on the 1981 survey of public and private enterprises.
  - The current RNE was prepared in 1997 on the basis of tax data from the Directorate General of Tax Audits and social security data from the Caisse nationale de la sécurité sociale using the new industrial classification (NAT).
  - This RNE comprises approximately 400,000 units.
  - The directory is updated annually based on annual surveys and other available sources.
  - Note: keeping track of small enterprises (household sector) is more difficult, particularly when enterprises go out of business. A broader but more costly economic census could be carried out to update the RNE and improve the sampling base for enterprise surveys.
- Major INS survey programs and characteristics:
  - National Survey of Economic Activities (ENAE), conducted annually:
    - Covers economic units employing more than six paid workers in industrial, mining, energy, construction, trade, and other services sectors, and major agricultural enterprises.
    - Sample drawn from the RNE.
    - Sampling plan stratified: comprehensive for all public enterprises regardless of size; comprehensive for private enterprises with at least 50 paid employees; sample for enterprises with 6–50 paid employees.
    - The overall coverage, as a percentage of the value added/turnover of the industry, is at least 60 percent and the response rate is around 66 percent.
    - Used to collect data by product and activity for semifinal and final national accounts.
  - Survey of the microenterprise sector (every five years; most recent surveys in 1997 and 2002):
    - RNE serves as base for sampling and extrapolation; used to measure informal sector share in GDP.
    - 1997 survey sample: nonagricultural enterprises with fewer than 6 paid employees.
    - Data used to estimate production and employment indicators.
    - Nonresponse rate of over 40 percent, attributable in large part to weak coverage of these units in the sampling base.
    - Footnote: Due to difficulties in updating the RNE with regard to the small enterprises, the survey sample may include units that had ceased their activity.
  - Monthly industrial production index (IPI) survey:
    - Smaller sample of representative enterprises covering manufacturing, mining, and energy sectors.
    - Data used to compile annual and quarterly accounts.
  - Investment surveys:
    - Semiannual survey to obtain information on investment projects.
    - Annual survey to collect information on investment returns.
  - National household budget and standard of living surveys (ENBC) every five years:
    - Most recent: April 2000–March 2001, sample of more than 12,000 households representative of the entire national territory and all socioeconomic groups.
    - Sample based on stratified random sampling, reasonableness tests, substitution in case of nonresponse.
    - Sample base: 1994 RGPH updated with results of the 1999 national population and employment survey.
    - Provides information on household consumption expenditure, production for own account, employment, etc.; considered a good source for national accounts.
  - Employment survey:
    - Conducted annually and launched in recent years; provides additional data for accounts compilation.
  - Annual rental survey (since 1997):
    - Collects information to estimate real and imputed rents.
  - RGPH (population censuses) conducted every 10 years:
    - The last RGPH occurred in 2004; all data recorded and preliminary results published recently.
  - INS ad hoc surveys:
    - 2001/2002 survey on nonprofit associations to distinguish NPISH sector from household sector in the new series compilation.
- Administrative and other sources used for national accounts:
  - External trade in goods: data transmitted monthly by the DGD, compiled/validated/adjusted by the INS; INS recognized as official source for external trade data. Customs data weaker in level of detail. INS constructs unit value indices for exports and imports.
  - General government data: from the Ministry of Finance (MF) — general government budget, accounting records of government administrative agencies and local governments, special Treasury accounts. Social security agencies provide revenue and expenditure accounts as balance sheets and attached accounts. Coverage and level of detail are good; occasional dissemination delays related to printing/dissemination.
  - Finance and insurance companies: data on banks and other financial institutions from the BCT; accounting records on insurance activity from the Tunisian Federation of Insurers (FTUSA) and insurance company reports; stock exchange bulletins and monetary statistics consulted for financial account and financial operations tables.
  - Other contributing sources: tax data (taxes, VAT), price statistics (monthly CPI), monthly index of industrial sales prices—IPVI, agricultural balances by product (value and quantity) from the Ministry of Agriculture (MA), transport indicators from the Ministry of Transport, Office of Tourism indicators (e.g., number of overnight stays), housing construction information (building permits), etc.

### 3.1.1 / 3.1.2 Main sources for annual estimates — production and expenditure approaches (quality assessments)
- Production approach — industry main source data and quality of coverage:
  - Agricultural products and fisheries — MA (complete data on agricultural and fisheries products) — Good
  - Manufacturing industries (including repairs) — National Survey of Economic Activities (ENAE) (annual) — Good
  - Minerals and ores — ENAE — Good
  - Oil and gas — ENAE — Good
  - Electricity — ENAE — Good
  - Water — ENAE — Good
  - Construction — ENAE; estimates based on building permits; General government budget — Satisfactory/Poor
  - Trade — ENAE; estimates based on SUT — Poor
  - Transport and telecommunications — ENAE — Good / Poor for land transport
  - Hotels and restaurants — ENAE; National Office of Tourism — Good / Poor for cafés-restaurants
  - Financial and insurance services — ENAE; BCT; FTUSA — Good
  - Other market services — ENAE; other data (ad-hoc enquiries, employment data, etc.) — Poor
  - General government — MF — Good
  - Tourism and other travel — BCT — Good
- Expenditure approach — expenditure category main source data and quality of coverage:
  - Household final consumption — ENBC (every five years) — Good
  - General government final consumption — Estimate based on documents provided by the MF — Good
  - Gross fixed capital formation — ENAE; Housing estimates; Investment survey — Satisfactory
  - Change in inventories — ENAE; estimates of inventories of certain agricultural products provided by MA — Poor
  - Imports and exports of goods and services — DGD; BCT (balance of payments) — Good

### 3.1.3 Quarterly estimates: sources, indicators, and limitations
- Subannual surveys are conducted for mining, energy, and manufacturing (volume and prices). Other quarterly data come from administrative sources.
- Quarterly GDP is calculated using econometric benchmarking based on annual ratios between aggregates and selected indicators; trend of indicator assumed similar to trend of aggregate.
- Identified weaknesses: lack of adequate quarterly sources or inadequate representativity for construction, agriculture, and services.
- Main sources/indicators used to estimate quarterly GDP by sector:
  - Agriculture and fisheries:
    - No quarterly source for some agricultural production. Use of extrapolation made for the annual account (particularly grains).
    - Part-year indicators for tree farming, market gardening, fisheries, and poultry farming.
  - Industries:
    - IPI at level 50 of the industrial classification.
  - Construction and public works:
    - Local sale of cement and related products.
  - Transport:
    - Statistics on freight shipments by rail, air, or sea, and data on passenger travel.
  - Telecommunications:
    - No quarterly source. Use of extrapolation made for the annual production.
  - Hotels, cafés, and restaurants:
    - Number of overnight hotel stays (for hotel production).
    - No quarterly source for cafés and restaurants. Use of extrapolation made for the annual production.
  - Other nonfinancial market services:
    - No quarterly source. Use of extrapolation made for the annual account.
  - Financial and insurance institutions:
    - No quarterly source. Use of extrapolation made for the annual account.
  - Non-market services:
    - No quarterly source. Use of extrapolation made for the annual account.
- For the expenditure approach to quarterly accounts:
  - Sources are still being developed.
  - Recommendation: develop more direct indicators, especially for final consumption and gross fixed capital formation (GFCF), to improve quarterly estimates.
- Timeliness issues:
  - Generally, source data are available within acceptable time periods.
  - Delays exist in disseminating balance of payments and government statistics, making timely production and dissemination of quarterly accounts difficult.
  - The time required to disseminate the balance of payments should be reduced to help more timely compilation of preliminary annual accounts.

### 3.2 Assessment of source data: quality controls and adjustments
- General alignment with national accounts definitions:
  - Most source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required.
  - Coverage of industries is adequate.
  - National accountants participate in establishing technical files for INS surveys, allowing adaptation of definitions and concepts for national accounts purposes.
- Noted discrepancies and issues:
  - Old classifications used in currently published national accounts series differ from those used in business accounting and statistical surveys, requiring additional bridging.
  - This classification problem does not arise for the new (unpublished) series based on the 1993 SNA, where classifications are consistent with business accounting and administrative statistics.
  - Time of recording difference in currently published series: government transactions recorded on a cash basis, which particularly affects certain categories of government data. A recent study indicates insignificant differences for government transactions, pertaining to adjustment of taxes (approximately one month).
- Routine assessment practices:
  - For surveys, INS maintains data on sampling errors. Non-response rate is taken into account when adjusting extrapolation coefficients.
  - Source data first checked in regional offices after collection (manual coding checks, software consistency tests).
  - Outliers are identified and corrected; suspect values are confirmed or corrected, sometimes by checking back with respondents.
  - Accuracy of administrative data (e.g., budget data, external trade statistics) is checked regularly; explanations requested when questions arise.
  - Sector compilation staff collect data on economic changes well before accounts compilation for a given year to explain atypical changes.
  - Source data are analyzed to correct errors where possible, including checks for temporal consistency and consistency with related data sources.
  - In particular, source data are checked for conformity with national accounts definitions, valuation principles, reference periods, and proper classifications.

*Source: _cr06300 - 3. Accuracy and reliability*

### 3.3 Statistical techniques

### 3.3 Statistical techniques

### Data compilation and processing
- Survey data are processed electronically to detect errors (coding, revision, etc.).
- Recorded data are adjusted only when required; enterprises with a major share of a given industry that fail to respond are contacted several times.
- The use of old benchmark data (1983) is limited mostly to the calculation of technical coefficients for the intermediate consumption of certain products (less than 20 percent).
- Additional data sources are sought to check accuracy; adjustments to improve data coverage are made by cross-checking different sources.

### Treatment of the unobserved economy and specific adjustments
- To incorporate the unobserved economy in the currently published GDP, the INS uses an estimation method based on cross checking data from various sources, experience in the subject, and sectoral knowledge.
- For small units in food processing, textile, and services (especially trade) not included in the directory of enterprises, the INS adds specific percentages per industry in calculating output by industry.
- Compensations in kind are estimated and added to specific industries (transport and electricity).
- The share of the activities of the unobserved economy amounts to 7 to 10 percent of GDP.

### Input–output tables, benchmarking, and technical coefficients
- Compilation of annual accounts is based largely on ENAE results and an annual input-output table covering 115 industries by 115 products, and 115 industries by 400 products for the SUTs; published data are aggregated to 20 sectors.
- Estimation of value added: use of fixed ratios more than five years old is limited (less than 20 percent).
- Work stages:
  - Start from the basic structure of the IOT for 1983 (reference year).
  - Sectoral analysis replaces 1983 technical coefficients with current data (more than 20 percent of replacements).
  - For remaining positions, 1983 technical coefficients are used within the SUT framework.
  - After iterations, use of fixed ratios is reduced to less than 20 percent.
- For the new (unpublished) series, technical coefficients have been calculated using a new benchmark year, which is 1997.

### Specific valuation and compilation practices
- Owner-occupied dwellings: Housing output is valued on the basis of rent paid for similar accommodation; current series extrapolations are based on the 1983 rental survey, new series uses the 1997 rental survey; the difference between the two surveys is significant.
- Work in progress:
  - Considered work in progress: livestock reared for purposes of food, construction, and output of large equipment.
  - Not considered work in progress: growing crops, standing timber, and stocks of fish.
- Construction: INS follows the 1993 SNA recommendations and estimates housing construction project value using the housing/buildings equivalents method:
  - Spreads value over time using semiannual completion grids (over an average period of 3 years), based on building permit (area) data.
  - Results are adjusted with margins for unauthorized/uncompleted construction to reflect the actual situation in Tunisia.
  - Current grids date back to 1983.
  - Estimates obtained are compared with RGPH results before being considered reliable.
- Inventory valuation is not adjusted to eliminate holding gains or losses; figures recorded in enterprise accounting documents are used.
- An exercise to estimate holding gains or losses on inventories for the new (unpublished) series was attempted but information proved insufficient.
- Consumption of fixed capital is estimated at an aggregated level using the perpetual inventory method for the new (unpublished) series only.

### Trade sector and basis for recording
- Trade sector output value is generally estimated by comparing extrapolations from 1983, 1984, and 1985 ENAE with estimates from applying trade margin rates to domestic production plus imports by product; due to significant differences, the latter method was chosen.
- Basis for recording: see 2.4.2 (as in source).

### Volume estimates and deflation
- Volume measurements are obtained in the SUTs by product using the double deflation method.
- Volume of each supply and use component is obtained either by deflating with a price index or by extrapolating using the IPI; results aggregated by activity to obtain value added as a residual.
- Limited range of price indices (CPI, IPVI, and unit value indices for external trade) sometimes causes problems, particularly for services.
- Volume of trade margins: INS uses volume change indicators (growth rate) according to uses (intermediate consumption, final consumption, GFCF, exports).
- Volume of taxes/subsidies on products (where differentiated in the new series) is obtained by deflating current value (change in tax rate used as price indicator).
- Base year (1990) is not changed every five years at a maximum, contrary to general recommendation.

### Quarterly compilation techniques
- Three-stage approach:
  1. Seasonally adjust quarterly indicators using SAS software.
  2. Benchmark the seasonally adjusted indicator using annual data (mathematical relationship between indicator and annual estimates), acknowledging regression residuals mean annual sums may differ.
  3. Distribute discrepancies between annual and quarterly accounts when new annual data become available (benchmarking to annual data).
- Techniques are generally consistent with international practices.
- Weaknesses: quarterly indicators selected for some industries have less complete coverage (agriculture and construction) or are insufficiently representative (different trend of the quarterly indicator and annual data, particularly for certain services).

### Validation, discrepancies, and reconciliation
- Intermediate results are validated against other information where applicable (e.g., taxes checked against government data; interest checked against BCT data).
- Detailed SUTs including sectoral analysis are used to identify and eliminate discrepancies; best source selected after analysis.
- Discrepancy between GDP figures from production and expenditure approaches is insignificant in the final accounts; reconciled during summarization and published without discrepancies.

### Revision studies and documentation
- Annual national accounts compiled in preliminary, semifinal and final versions; initial estimates revised with supplementary information according to an internal schedule.
- Apart from comments on scope of revisions, no assessment of scale (to detect biases, data fluctuations, long-term trends) is performed.
- Information on source quality is obtained when preparing versions of the accounts; choices among sources are not documented.
- Transition to the new method (1993 SNA) led to analysis of differences between current GDP series and new series; these studies should be made available to the public.

Source: _cr06300 - 3.3 Statistical techniques (IMF PDF chapter)._

### 5.         Accessibility

### 5. Accessibility

### 5.1 Data accessibility

- Presentation and dissemination
  - National accounts statistics are disseminated as tables accompanied by a summary of methodological notes, but without any commentary or chart to facilitate analysis.
  - The main national accounts publication is Les comptes de la nation, which disseminates national accounts estimates at a fairly detailed level and cover five years.
  - Annual accounts (an abridged version) are included in the Annuaire statistique (Statistical Yearbook) of the INS and in the brochure Tunisie en chiffres (Tunisia in Figures), as well as by other institutions (the Bulletin économique of the MDCI and the Rapport of the BCT).
  - National accounts tables are available to the general public on the INS website.
  - The INS plans to include a CD-ROM in the national accounts publication containing a short series of accounts, as covered in the hard copy publications. The INS could choose to prepare a CD-ROM containing the main long series of the annual accounts and the series of quarterly accounts, in PDF and Excel format, as well as a set of methodological notes.
  - There is no publication devoted exclusively to the quarterly accounts.
  - A seasonally adjusted version of the quarterly accounts is disseminated on the Internet in the form of tables covering up to eight quarters, without any accompanying commentary or charts.

- Dissemination media, formats, and access
  - Main results (GDP aggregates) are initially released in the form of a press release issued by the overseeing ministry, followed by publication on the Internet before appearing in the dedicated publication.
  - Recently disseminated data and older (back to 1983) or more detailed time series are available upon request on diskette or by e-mail. This service is free of charge, but this is not clearly indicated.
  - The INS receives a large number of data requests from the public.

- Release scheduling and simultaneous availability
  - The release schedule for the annual accounts series is not preannounced. Major users are aware of the approximate release dates due to regularity of publication.
  - The INS website includes a release calendar for the quarterly accounts, based on the SDDS presentation, which indicates when the quarterly GDP data will be posted next.
  - Statistical series are made available simultaneously to all users outside government.

- Unpublished data on request
  - Unpublished (but not confidential) data are provided free of charge upon request.
  - The availability of unpublished statistics and the terms governing access to them could be publicized more widely (on the Internet, for example).

- Table 1 (Data Quality Assessment Framework, July 2003) — selected serviceability/accessibility notes
  - 4.1 Timeliness and periodicity: Timeliness lags behind the SDDS requirements by one month for the first quarter of each year.
  - 5.1 Data accessibility: Assessment marked X (Practice Observed).
  - 5.2 Metadata accessibility: No metadata are published for the quarterly accounts; assessment indicated in table.

### 5.2 Metadata accessibility

- Availability and documentation
  - Summary documentation accompanies the annual accounts publications and is also available on the website.
  - Except for the metadata posted on the IMF’s DSBB (in English), which are updated regularly, no methodological note on the quarterly accounts is published.
  - No link to the DSBB appears on the INS website.
  - Documentation in the form of basic notes is only available internally.
  - Detailed methodological documentation on the production of the currently published national accounts series was included in a publication (Système de comptabilité nationale tunisien) in March 1992, but public availability is not well known and there have been no updates.

- Levels of detail
  - Users can access different levels of detail, depending on their needs (see also 5.1.1 and 5.2.1).

- Table 1 (Data Quality Assessment Framework, July 2003) — selected methodological notes
  - 2.1 Concepts and definitions: Despite the adoption of conceptual elements of the 1993 SNA, the 1968 SNA is largely followed.
  - 2.3 Classification/sectorization: A number of classifications do not conform to international standards.
  - 3.3 Statistical techniques: The base year is outdated (1990). Weak estimates for certain activities in the quarterly accounts.
  - 5.2 Metadata accessibility: No metadata are published for the quarterly accounts.

### 5.3 Assistance to users

- Contact points and responsiveness
  - Publications and the Internet site generally refer only to the INS, without mentioning the individual or department responsible for producing the data or a contact person within that department.
  - The INS has a publications department that provides prompt assistance to users.
  - E-mail technical requests concerning the national accounts are forwarded to the DSECN specialists.
  - The publications department keeps a file of requests received. Users who visit the INS are asked to fill out an information request form to evaluate assistance and keep a record. The file of requests could be analyzed regularly to better discern the public’s needs.

- Catalogs, pricing, and ordering
  - A catalog of publications is available and is updated every year.
  - The price of statistical products and services is clearly indicated in the catalog, which is also available on the Internet.
  - The dissemination department offers assistance to facilitate orders.

- Table 1 (Data Quality Assessment Framework, July 2003) — selected assistance note
  - 5.3 Assistance to users: Assessment marked X (Practice Observed).

---

*Source: _cr06300 - 5.         Accessibility (PDF chapter/section).*

### 1. Assurances of integrity

### 1. Assurances of integrity

### 1.1 Professionalism
- Statistics are produced on an impartial basis: Article 3 of Law 99-32 on the SNS states: “The structures of the SNS enjoy scientific independence ... They collect, process, store, and disseminate (data) in accordance with standards and requirements for producing quality data that are entirely impartial and objective.”
- GFS preparation is based largely on source data maintained by public accountants, payment authorizing officers, and financial controllers, with strict standards.
- The DGRE can reprocess or discard source data considered incorrect or unreliable (e.g., identification and elimination of intra-sectoral transactions when consolidating social security funds and local governments with budget operations).
- Professional qualifications play a determining role in recruitment and promotion within the DGRE: number of years of university training and degree earned are important; professional experience is important.
- Key staff have significant technical experience: the director in charge of preparing the GFS according to GFSM 86 has very significant technical experience and high-level training.
- Staff training: most DGRE employees, including the main person in charge of preparing the GFS, and some DGGD staff, have participated in IMF seminars on GFSM 1986, GFSM 2001, financial programming, and other regional/international courses and workshops.
- Research and analysis are encouraged but limited by staff constraints; only one MF employee recently published (a textbook on public finances).

### 1.1.2 Sources, techniques, and dissemination
- Choice of sources is dictated by accounting data.
- For the GFS on the DSBB, dissemination dates are dictated by the SDDS dissemination schedules.

### 1.1.3 Right to comment on misuse
- The DGRE and the DGGD are authorized to comment publicly and in a timely fashion on erroneous interpretations or misuse of statistics (usually in the press), and may provide explanatory/informative documents to prevent erroneous interpretations; this has not arisen to date.

### 1.2 Transparency
- Legal and institutional documents available to the public: Decree No. 2005–490 of March 1, 2005 organizing the MF; Organic Law No. 2004–42 of May 13, 2004; final budget laws; legislation organizing government accounts and budget nomenclature. These are available on request from the MF, published in the JORT, and posted on the government’s Internet site (the MF does not have its own site).
- Information on GFS dissemination conditions and the role of the MF is limited: apart from a reference to the Organic Law in the monthly report and the DSBB metadata (in English only), such information is available only upon request.
- Monthly and annual publications (Public Finances) identify data sources (Directorate of Studies and Analyses of the DGRE) but lack details on how users can obtain further information from the producing agency. The DSBB provides contact information for the DGRE.
- Authorities indicated a methodological note describing data compilation procedures and contact persons will be included in future monthly (Bulletin) and annual (Annual Report) publications.
- Internal governmental access prior to release:
  - Aside from the DSBB notice (in English), the public is not officially informed who among MF staff has access to data and at what stage prior to release.
  - DGRE and DGGD staff participate in economic and financial policy meetings and have preferential access to data before release; this access appears to be public knowledge, but there are no formal rules governing this preferential access in publication approval procedures.
- Product identification and source acknowledgement:
  - GFS data are clearly identified as products of the Directorate of Studies and Analyses of the DGRE; public debt data are identified as products of the DGGD.
  - There is no indication of which units (including data source units) contributed to the GFS preparation.
  - The DGRE and DGGD do not require users or reproducers of their statistics to acknowledge sources.
- Advance notice of major methodological changes:
  - Major changes are accompanied at the same time (not preceded) by a notice to the public and users outside the MF (example: reclassification of VAT proceeds accompanied by a note at first appearance of the data in the new format).

### 1.3 Ethical standards
- Institutional ethics framework:
  - Article 14 of Law 99–32 of April 13, 1999 on the national statistics system created the CNS, which “monitors compliance with professional ethical standards and the principles of statistical activity.”
  - Pursuant to Decree No. 2002–2925 of November 4, 2002, the Director of the Economic Situation and Economic and Financial Analyses at the MF is one of the 28 members of the CNS.
  - Article 25 of Law 99–32 stipulates procedures for recording violations and requires MF officials to take the following oath: “I swear in the name of Allah the all powerful to perform my duties selflessly and honestly and to adhere to professional secrecy.” The oath is taken before the president of the court of first instance in Tunis and a report is drawn up.
- DGRE and DGGD also operate under general administrative legislation relating to professional error and ethics in the civil service (civil service employee statute).
- Ethics guidelines are made known to staff upon employment.
- Producers of GFS and public debt statistics rely on accounting records governed by strict standards, reflecting the specific statute for DGCP employees within the civil service.

### 2. Methodological soundness
- Assessment follows the Government Finance Statistics Manual (GFSM 1986).

#### 2.1 Concepts and definitions
- DGRE produces GFS according to both Organic Budget Law No. 2004–42 of May 13, 2004 and GFSM 1986 concepts and disseminates them via monthly and annual publications to users (public sector, banks, embassies, universities, research institutes).
- Dual presentation in monthly report:
  - Page 1: organic budget presentation (Government Budget by Operation).
  - Page 2: data presentation closely following GFSM 1986.
  - Risk of confusion: same headings (“revenues”, “expenditures”) can represent source/use concepts on page 1 (e.g., “revenues” include borrowed funds, “expenses” include amortization) or GFSM 1986 concepts on page 2.
  - The GFSM 1986–style presentation lacks a breakdown of financing by type of debt holder, complicating reconciliation with BCT monetary survey net credit to government.
- To meet SDDS requirements:
  - DGRE produces a monthly submission (covering the budget) and an annual submission (covering the budget, social security funds, and local governments) that strictly follow GFSM 1986 concepts.
  - Submissions are sent by fax to the BCT (one and six months, respectively, after the end of the period covered) and posted on BCT’s site with a direct link to the IMF’s DSBB.
  - Annual GFS data for central government (including social security funds) and local governments are sent to STA for publication in the GFS Yearbook.
- Public debt data follow GFSM 1986 concepts with external/internal differentiation according to BPM5 residence concept. DGGD publishes data quarterly and annually in a Report on Public Debt covering direct government debt (narrow budget coverage) and guaranteed debt.
- Tunisia has not developed a plan for transition to GFSM 2001 methodology. A short GFS mission of July 2004 suggested transition phases; authorities indicated technical assistance is needed for the next phase (transition to recording on an accrual basis).

#### 2.2 Scope
- Monthly GFS cover only the budgetary central government.
- Government administrative agencies (EPAs) number about 2125 under the 2005 Budget Law; most are not included in GFS coverage.
- The Budget Directorate incorporated only 200 EPAs in the 2005 budget; incorporation of most EPAs will take time. Authorities are making efforts to accelerate integration of EPAs into the government budget.
- Annual GFS data (Annual Report on Public Finances) have the same limited coverage: they do not include most EPAs, social security funds, and local governments (local governments’ annual accounts are presented separately).
- Data are available on all cash transactions that fall within GFS scope.

#### 2.3 Classification/sectorization
- Two presentations in monthly and annual GFS reports:
  1. First presentation: quite close to GFSM 1986, with minor classification differences (revenues from privatizations and repayments on on-lent loans).
  2. Second presentation: organic budget “source and use of funds” concept, markedly different from GFSM 1986.
- Tables in the GFSM-like presentation include:
  - (a) Summary table of principal components (revenues and grants, expenditures, deficit)
  - (b) Two detailed tables of revenues (tax and non-tax) and grants (Table A of GFSM 1986)
  - (c) Classification of the functions of government (Table B of GFSM 1986)
  - (d) Economic classification of government expenditure and lending minus repayments (Table C of GFSM 1986)
  - (e) Financing by type of debt instrument (Table E of GFSM 1986)
- Principal differences from GFSM 1986 tables:
  1. The summary table does not include financing.
  2. Financing is not presented by type of debt holder (BCT, banks other than the BCT, and non-banks) as in Table D of GFSM 1986.
  3. Classifications of revenues, grants, expenditures, and financing do not follow GFSM 1986 structure in each table.
- Authorities indicated the organic presentation has not generated public comments and adaptation to GFSM 1986 methodology will be incorporated soon in the monthly bulletin.
- Gross debt of budgetary central government is classified by residence (resident or non-resident) but without detailed breakdown by type of debt holder.
- The presentation by instrument (adopted in 2001) was chosen to meet SDDS timing; publication of domestic financing breakdown by type of debt holder (bank and non-bank) could be incorporated if data are available within the necessary timeframe.

#### 2.4 Basis for recording
- 2.4.1 Market prices: In accordance with GFSM 1986, flows and stocks are valued at the prices paid rather than market prices. Flows are valued on a cash basis or its equivalent. Gross public debt is valued at face value. Flows in foreign currency are converted to Tunisian dinars using the mid point between the buying and selling market rates on the date of recording; the stock of debt in foreign currency is converted by the BCT at the exchange rate at the end of the period.
- 2.4.2 Recording basis: Operations are recorded on a cash basis. Tunisia has not yet implemented GFSM 2001 methodology; certain source data (e.g., social security funds) are recorded on an accrual basis but are adjusted to cash basis before being sent to the DGRE.
  - Footnote: For annual data, provisional expenditures data based on payment orders are produced until the end of the complementary period (20 days).
- 2.4.3 Grossing/netting procedures: All transactions are recorded on a gross basis except Treasury loans minus repayments (appropriate). Exception: on-lent loans—repayments are recorded on a gross basis (in revenues) rather than net (loans minus repayments). Financing data are recorded on a net basis. Transactions correcting revenues and expenditures (e.g., tax reimbursements) are deducted in accordance with GFSM 1986. Public debt is presented net of the balance in the Treasury’s account at the BCT.

*Source: _cr06300 - 1. Assurances of integrity*

### 3.1       Source       data

### 3.1 Source data

### Source data and collection systems
- Source data are obtained from comprehensive data collection programs that take into account country-specific conditions.
- The sources of data on the budgetary government subsector are complete and allow for the preparation of GFS for this subsector.
- Computerized information systems capturing government operations:
  - SINDA for customs revenues
  - RAFIK for tax revenues
  - ADEB for expenditures (integrated expenditure circuit provides real-time commitments, payment orders, and amounts paid)
  - SIADE for public debt (and more complete data on direct payments for externally financed projects due to delays in ADEB)
- The centralizing accountant (also the Treasurer) centralizes revenue data; data are made available to the DGRE by the National Treasury of Tunisia (TGT).
- DGGD uses the “public debt” sub-program of SIADE, which interfaces with the BCT (the paying agent) to produce data on:
  - external government debt,
  - debt of enterprises and banks guaranteed by the government,
  - government loans to enterprises and banks.
- STICODEVAM clearing house enables DGGD to produce data on domestic bank (BCT and others) financing and non-bank financing.
- A comprehensive register of individual public sector units is available in the JORT, updated regularly and listed in the Budget Law (December 31); includes EPAs, of which there are 2125 (2005 Budget Law).
- Bridge table from Treasury codes to organic GFS presentation is built in an Excel sheet (detailed Table A revenues and Table B expenditures); migration to GFSM 1986 presentation for SDDS/DSBB and STA/Public Finance Yearbook is done by deriving and reclassifying aggregates.

### Source data properties and timeliness
- Source data used to prepare the GFS are on a cash basis (revenues and expenditures) and are very detailed; scope is limited to the budget.
- Expenditures:
  - ADEB provides real-time expenditure data, except for “direct payments” on projects; SIADE used where ADEB delays occur.
  - Cross-checks between ADEB and SIADE are performed at year-end.
- Revenues:
  - Monthly budget revenues centralized by the Treasury and made available to the DGRE within 10 to 20 days after the end of the month.
  - DGRE reclassifies data to GFSM 1986 and sends them by fax to the BCT on the twenty-ninth day of the next month for posting to the DSBB in accordance with SDDS deadlines.
  - Before the tenth of each month, the DGCP produces a provisional statement based on more aggregate data.
- Financing and debt:
  - External financing and external debt data captured in real time by SIADE.
  - Drawings and repayments on Treasury bonds are collected by STICODEVAM and sent to the DGGD.

### Data reconciliation and source data assessment
- Data sources are reviewed regularly to ensure integrity; tax revenues for large companies (Pétrolière, Steg, Telecom) obtained from the Treasury are reconciled with tax returns filed by these companies.
- DGRE does not consult data-providing agencies for chart of accounts updates since changes are present in the budget law.
- Procedures for assessing source data are not computerized; allocation errors are corrected at the DGRE level.
- Accuracy checks and cross-checks:
  - RAFIK tax revenue data compared with direct company returns; discrepancies and out-of-trend values are discussed and documented with reporting units.
  - Data consistency over time is checked to detect misreporting.
- Discrepancy follow-up:
  - Discrepancies in tax revenue intermediate data are investigated with companies to determine sources of error and correct them quickly.
  - For investment “direct payments,” bilateral comparisons between ADEB and SIADE at year-end, donor surveys, and thorough discrepancy analysis are conducted.
- Integration of stocks and flows:
  - No discrepancies at the level of external debt since MF and BCT share SIADE.
  - Domestic debt issuance/repayment data gathered by DGGD (via STICODEVAM) are sent by fax to BCT; absence of regular bank/non-bank breakdown means BCT and MF data are not systematically compared.
  - Mission performed full consistency check on annual data for 2003 and 2004 to ensure domestic financing corresponded to change in stock of domestic debt (after taking into account government assumption/guarantee operations).

### Statistical techniques and compilation
- Compilation procedures minimize processing errors from coding, editing, and tabulation.
- Preliminary monthly data are replaced by final (checked) data no later than by the end of the month following their publication.
- Compilers aim for a balance between accuracy and timeliness.
- Other than simple reclassifications, no advanced statistical techniques are applied; bridge table in Excel migrates source data to organic presentation; GFSM 1986 presentation obtained via a few simple reclassifications (revenues and payments on on-lent loans).

### Revision studies and practices
- Statistics are routinely archived; no revision studies have been conducted to date, though revisions are taken into account in staff work.
- Preliminary monthly data are not identified as such at the detailed series level.
- Annual and monthly reports indicate on their cover pages that data are provisional, but definitive monthly data are published without explicit mention that they have been revised.
- Annual data on public debt in the “Provisional Results of Government Budget Execution” covering at least two years are not identified as provisional or final.
- Authorities indicated the preliminary or revised nature of information will be noted in the budget execution bulletin in the near future.
- No studies of revisions are made public.

### Serviceability: periodicity, timeliness, and consistency
- Periodicity:
  - GFS on general government operations (budget, social security funds, and local governments): annual.
  - GFS on central government operations (budgetary only): monthly.
  - Statistics on the debt of budgetary central government: quarterly.
  - Periodicity of all relevant GFS is consistent with SDDS requirements.
- Timeliness:
  - GFS on general government operations are disseminated one quarter after the reference period.
  - GFS on central government operations are disseminated at the end of the month following the reference period.
  - Quarterly statistics on central government debt are disseminated at the end of the quarter following the reference period.
  - Timeliness of all relevant GFS is consistent with the SDDS.
- Internal consistency:
  - GFS are internally consistent: (1) concepts, definitions, and classification same for annual and quarterly statistics; (2) sum of quarterly statistics equals annual statistics; (3) aggregates equal sum of parts; (4) balance equals minus financing; (5) total expenditures by economic type equals expenditures by function.
  - External financing matches change in external debt (after exchange rate variations); domestic financing matches change in domestic debt.
  - Time series covering 1986-2004 are available and reconstructed backwards when data or methodology change (example: VAT on imports reclassification).
- Reconciliation with other datasets:
  - National accounts data for budgetary central government are drawn directly from DGRE and DGGD GFS and are consistent.
  - Government financial transactions with non-residents are consistent with balance of payments data (mission verified exact coincidence for 2003 net external financing of the budget and external interest due).
  - Stock of external debt identical in GFS and external debt statistics due to shared SIADE source.
  - Non-residents recently authorized to hold Treasury bonds up to a limit of 5 percent of total bond stock; STICODEVAM monitors this directive.
  - Domestic financing is presented by instrument only (issue and repayment of treasury bonds); no systematic breakdown by debt holder (BCT, other banks, non-banking sector), making comparison with banking system data more difficult.
  - Mission examined consistency for 2003 and 2004 using supplementary data and found them broadly consistent.
  - Authorities indicated the publication and breakdown of internal financing by debt holder could be incorporated if data are available within SDDS timeliness constraints.

### Accessibility and dissemination practices
- Presentation:
  - Statistics provided in accordance with GFSM 1986 tables (revenues and grants, expenditures and lending minus repayments by economic type, expenditures by function, financing by instrument).
  - Additional series, charts, tables, and chronological detailed series provided to meet user needs.
  - Monthly reports lack commentary or analysis (authorities indicated a summary analysis will soon be introduced).
  - Stock of debt broken down into domestic and external based on residence; external and domestic debt service broken down by interest and principal; external debt broken down by foreign currency and type of donor.
  - Domestic debt presented net of Treasury deposits with the banking system (Treasury’s current account and public accountants’ account).
- Dissemination media and coverage:
  - DGRE disseminates monthly/annual GFS (Provisional Results of Budget Execution) with limited coverage to a small group of about 60 users (public sector, banks, embassies, universities, research institutes); others can obtain data on request or by subscription.
  - MF publishes annual data in the Annual Report on Public Finances (French and Arabic) and an annual report on follow-up to the budget law; available on request and disseminated to ministries, university institutions, and research centers.
  - Annual GFS data for central government and local governments are reprocessed to GFSM 1986 and sent to STA for publication in the GFS Yearbook.
  - BCT publishes annual GFS on the budget in its annual report and on its Internet site.
  - Very summary monthly data on central government and annual data on general government are sent by fax to the BCT and posted on its website with a direct link to the IMF’s DSBB, consistent with SDDS.
  - DGGD publishes an annual Report on Public Debt (direct government debt with narrow budget coverage and guaranteed debt); report is sent to the Court of Auditors and may be consulted at the MF library but is not widely disseminated outside the Ministry.
  - Quarterly public debt data are disseminated through BCT posting on the IMF’s DSBB, with a two-month delay.
  - Current GFS data and oldest time series are available on request from DGRE.
- Release schedule and equal access:
  - Statistics are released on a timely basis but without a publicly pre-announced schedule; authorities indicated a data release schedule will soon be incorporated in the monthly bulletin.
  - The small group of users is informed and receives GFS data at the same time.
  - Statistics not routinely disseminated are made available upon request; conditions governing access to these statistics are not made public.

*Source: _cr06300 - 3.1 Source data (PDF chapter/section).*

### 5.2       Metadata       accessibility

### 5.2       Metadata       accessibility

### 5.2.1 Documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques
- No regularly published document contains comprehensive descriptions of data sources and methods.
- SDDS metadata and methodology notes are not updated at regular intervals.
- The SDDS statement that “there are no extrabudgetary units” is incorrect because “more than 90 percent of the EPAs are still not included in the scope of the GFS data.”
- The SDDS reference to “the release schedule posted on the Internet site of the Ministry of Finance at the following address: http://www.fin.gov.tn,” should be eliminated because “this site is not operational.”
- Authorities indicated that:
  - “a methodological note explaining the data compilation method as well as information on contact persons will in the near future be incorporated in the various monthly (Bulletin) and annual (Annual Report) publications.”
- Accessibility issues:
  - “SDDS metadata are not easily accessed by local Tunisian users.”
  - “MF does not have its own Internet site, the data and metadata are in English, and their availability is not mentioned anywhere in MF publications.”

### 5.2.2 Levels of detail adapted to user needs
- Information adapted to users’ needs is provided when users go to the MF units involved.
- “There is no brochure available with general or specialized information on the GFS and how to access the GFS data.”

---

### 5.3       Assistance to users

### 5.3.1 Contact points for each subject field
- Users “receive complete assistance upon request (through visits or by telephone).”
- There is no statistical publication providing contact details (address, telephone, fax, e-mail) to obtain more information.
- MF metadata on the IMF’s DSBB indicate telephone and fax for the Director General of the DGRE.
- “There is no general brochure describing the GFS and making potential users (market analysts, university students, researchers) aware of their importance and possible use in their research.”
- Access points where clients may obtain statistical information are not specified.
- Authorities indicated that:
  - “a methodological note explaining the data compilation method as well as information on contact persons will in the near future be incorporated in the various monthly (Bulletin) and annual (Annual Report) publications.”

### 5.3.2 Catalogs of publications, documents, and other services
- “The publications of the MF are free of charge and available through the MF library.”
- Authorities indicated that “a catalog of publications available to users will be published on the MF website that is now being created.”

---

### Table 2: Data Quality Assessment Framework — Summary of results for Government Finance Statistics (compiling agency: Ministry of Finance—DGRE-DGGD)

- Key: NA = Not Applicable ; O = Practice Observed ; LO = Practice Largely Observed ; LNO = Practice Largely Not Observed ; NO = Practice Not Observed ; SDDS = Complies with SDDS Criteria
- Assessment highlights (element — assessment — comments):
  - 0.1 Legal and institutional environment — NO
  - 0.2 Resources — NO
    - “Staffing is very inadequate. Only two people are responsible, among other tasks, for preparing GFS.”
  - 0.3 Relevance — NO
    - “There is currently no effective regular process for consulting with the principal data users or to define new data requirements. There are no specific provisions for obtaining users’ opinions.”
  - 0.4 Other quality management — NO
  - 1.1 Professionalism — NO
  - 1.2 Transparency — LNO
    - “Major changes in methodology are always accompanied, rather than preceded, by a notice to the public and to users outside the MF.”
  - 1.3 Ethical standards — NO
  - 2.1 Concepts and definitions — LNO
    - “There is no program currently in place for adopting the GFSM 2001 methodology.”
  - 2.2 Scope — LNO
    - “The GFS disseminated in Tunisia cover only budgetary operations. Most EPAs, the social security funds, and local governments are outside the scope.”
  - 2.3 Classification/sectorization — LNO
    - Presentation differs from GFSM 1986: “(1) The summary table does not include financing; (2) Financing is not presented by type of debt holder; (3) In each table, classifications of revenues, grants, expenditures, and financing does not follow the structure of the presentation of GFSM 1986.”
  - 2.4 Basis for recording — NO
  - 3.1 Source data — NO
  - 3.2 Assessment of source data — NO
  - 3.3 Statistical techniques — NO
  - 3.4 Assessment and validation of intermediate data and statistical products — NO
  - 3.5 Revision studies — LNO
    - “While revisions are taken into account by staff in their work, no revision studies are conducted.”
  - 4.1 Periodicity and timeliness — NO
  - 4.2 Consistency — LNO
    - “In the absence of a breakdown of internal financing by debt holder, the assessment of the consistency between fiscal and monetary data is complicated.”
  - 4.3 Revision policy and practice — LNO
    - “Users are not informed of practices governing revision of monthly GFS data.”
  - 5.1 Data accessibility — LNO
    - “Two different presentations in the monthly GFS Bulletin use the same headings; the bridge table from one to the other is not explained; data on current debt are net of Treasury deposits.”
  - 5.2 Metadata accessibility — LNO
    - “No methodological note is published or available on request. The SDDS metadata are in English and should be updated.”
  - 5.3 Assistance to users — LNO
    - “No MF website. The GFS publications mention no contact person. Assistance only on site or by telephone.”

---

### III. Monetary statistics — Selected prerequisites of quality (0.1 and 0.2)

### 0.1 Legal and institutional environment — responsibilities and data sharing
- Monetary statistics are collected, compiled, and disseminated by the Monetary Research Department (MRD) of the Central Bank of Tunisia (BCT).
- Sources and data flows:
  - Data on the BCT obtained from the BCT’s Accounting Department through a computerized system.
  - Data on other components of the banking system obtained from the BCT’s Banking Supervision Department (BSD) via a monthly reporting system.
  - Data on the Postal Check Center and the Postal Savings Center obtained from the National Post Office.
  - Data on cash balance of the Treasury transmitted from the Ministry of Finance.
- Legal framework:
  - Law 58–90 of 9/19/1958 (amended by Laws 88–119 and 2000–37) and BCT circular 93-08 of 7/30/93 provide the regulatory basis for BCT’s collection, production, and dissemination of monetary statistics.
  - Article 34 of Law 58–90: “the Central Bank may also request that banks and financial institutions provide it with such statistics and information as it may consider necessary to monitor trends in credit and short-term economic conditions.”
  - Circular 93–08 requires banks and financial corporations to submit periodical records (monthly, quarterly) and to design accounting systems in accordance with the general Tunisian chart of accounts and specific rules in the circular.
  - Article 32 of Law No. 2001–65 of July 10, 2001 governs reporting requirements for credit institutions.
  - Law 99-32 of April 13, 1999 on the National Statistical System (SNS) defines statistical system roles; the Director General of Research of the BCT is an ex officio member of the National Council on Statistics (CNS).
- Data sharing and coordination:
  - BCT is the sole institution compiling and disseminating monetary statistics; it collects requisite source data directly from ODCs.
  - BCT is one of 36 members of the CNS; CNS meetings provide opportunities for sharing experience with INS and MF.

### 0.1.3 Confidentiality and use of individual reporters’ data
- No written internal rules, but staff are informed about confidentiality and face disciplinary sanctions for breaches.
- Only aggregated data (of three or more reporting entities) are made public to prevent identification.
- Respondents are informed data will be used for banking supervision and monetary statistics compilation.
- Decree 99-2797 (12/13/1999) and Law 2004–63 (7/27/2004) underscore confidentiality and protection of personal data.

### 0.1.4 Statistical reporting mandate and response enforcement
- Legal authority from Law 58–90 and circular 93–08.
- Penalties under Law No. 200165 of July 10, 2001: fines (including “100 dinars per day of delay”) for delays in providing required information after notification by the Central Bank.
- In practice: “there are no notable problems in collecting data from banks and other financial institutions” and reporting counterparts can obtain technical support from BSD.

### 0.2 Resources — staff, facilities, computing, financing
- MRD structure: two divisions — (1) Statistics and Monetary Analysis Division and (2) Monetary Policy and Programming Division.
- Statistics and Monetary Analysis Division:
  - “It has six staff members, including the manager.”
  - “All staff had on-the-job training, and three of them participated in training courses on monetary statistics organized by the International Monetary Fund (IMF).”
  - Staff workload: not fully adequate because staff also work on monetary analysis and other assignments; recent high turnover; some staff still under training.
- IT and facilities:
  - Hardware improved; “almost all staff have their own computer.”
  - Software developed within the BCT; “current software is sufficient for the current compilation of monetary statistics, but will need to be updated for implementing the MFSM.”
  - Daily back-up system implemented and maintained offsite.
  - Planned facility improvement: “BCT’s building extension is complete and available for use at the end of 2005.”
- Financing:
  - Funding included in BCT’s overall budget; “has been adequate to perform the required tasks.”
- Resource management:
  - Annual staff performance reviews determine bonuses.
  - Training needs recognized; staff attend IMF MFSM training courses.
  - No outside expert assistance sought to evaluate statistical methodology and compilation systems.

*Source: _cr06300 - 5.2       Metadata       accessibility*

### 0.3       Relevance

### 0.3       Relevance

### 0.3.1    The relevance and practical utility of existing statistics in meeting users’ needs are monitored
- The BCT ensures relevance of monetary statistics through consultations with other members of the CNS, which has been expanded to include various representatives from the private sector.
- CNS ad-hoc committees and working groups meet several times a month to discuss methodological issues and share views and experience in statistics.
- Within the BCT, the MRD consults with other departments on the types of data needed for policy purposes and other analyses.
- Interaction with outside users is undertaken through the Office of the Governor of BCT; data users typically request additional data or information about the data, and such requests are used to determine user needs.
- The BCT’s Quarterly Financial Statistical Bulletin (QFSB) contains methodological pages explaining:
  - the structure of the banking and financial systems covered in the monetary statistics,
  - data coverage, and
  - any recent changes to the data.
- MRD is aware of the lack of some types of information needed to meet users’ needs and will address these gaps when it moves to using the methodology recommended in the MFSM.
- MRD staff participate in statistical meetings and seminars organized by international organizations to keep abreast of new developments in monetary statistics and to assess compliance with international standards.

*Source: _cr06300 - 0.3       Relevance*

---

### 0.4 Other quality management

### 0.4.1    Processes are in place to focus on quality
- The manager of MRD is responsible for the quality of data, promotes a shared concern for data quality throughout the department, and is sensitive to all aspects of data quality.
- Data-quality processes include:
  - BSD’s computerized procedures to check reported data for internal consistency and consistency across reporting institutions;
  - MRD’s computerized procedures to compile and analyze the data;
  - a commitment to compile and disseminate monetary statistics in a timely manner according to the advanced release calendar.
- The department diagram indicates responsibility of each staff member for the quality of their respective work.
- New staff training explains the importance of data quality; new staff receive the statistical manual, guidelines, and notes on methodology and must pass a test period before full involvement in statistical work.
- These practices are adequate to ensure quality is a cornerstone of MRD’s statistical work, although MRD has not implemented externally recognized processes that focus on quality.

### 0.4.2    Processes are in place to monitor the quality of the statistical program
- The performance of the entire statistical work, from data collection to dissemination, is closely monitored and assessed; results are reported to the manager of MRD on a regular basis.
- MRD has relied on internal expertise, updated through MRD staff participation in IMF training courses and sharing experience with other national data-producing agencies.
- MRD is aware of departures of its compilation practices from the framework and methodology recommended in the MFSM and is taking steps to migrate to the MFSM.

### 0.4.3    Processes are in place to deal with quality considerations in planning the statistical program
- MRD regularly participates in CNS working-group meetings and reviews data-user needs within and outside the BCT to gauge relevance and obtain feedback on data quality and new data requirements.
- Developments in financial markets (e.g., creation of new financial instruments and changes to financial-system structure) are monitored and reflected in the reporting system where relevant to maintain coverage completeness.
- The BCT is migrating from the 1984 Guide to the MFSM; concern about data quality is the driving force behind this migration process.

*Source: _cr06300 - 0.3       Relevance*

---

### 1. Assurances of integrity

### 1.1 Professionalism

#### 1.1.1    Statistics are produced on an impartial basis
- Law 58-90 of 9/19/1958 on the creation and organization of the Central Bank of Tunisia provides for the independence of the BCT:
  - BCT is a national public institution, a legal entity, and has financial autonomy (Article 2);
  - BCT is not subject to the laws and regulations governing the public accounts of the state (Article 3);
  - The BCT’s governor is appointed and removed by decree for a six-year term, renewable one or several times (Articles 8 and 9);
  - Article 71 (new) states: “The Central Bank shall be permitted to publish any documents, periodicals, reports, or papers having an economic, monetary, or banking focus.”
- In practice, these provisions appear sufficient to support BCT’s statistical work, which follows strict technical criteria and is free of interference from other agencies.
- Recruitment and staff professionalism:
  - Recruitment is announced in newspapers and selection is based exclusively on merit, especially qualifications and aptitude in accounting and statistics.
  - Recently, young qualified college graduates were recruited through competitive exams.
  - Recruits receive hands-on internal training in compilation methodology and framework for monetary statistics.
  - Staff promotion is based on professional competence determined in the annual staff performance review.
  - Staff have opportunities to participate in training seminars, courses, and workshops domestically and abroad.
  - Staff are subject to the staff’s statute, which contributes to safeguarding professionalism.
- Research in statistics has been conducted by staff for internal use only, not for publication.

#### 1.1.2    Choices of sources and statistical techniques as well as decisions about dissemination are informed solely by statistical considerations
- Choice of source data, statistical techniques, and dissemination decisions are based solely on statistical considerations, particularly meeting international statistical requirements.
- MRD’s monetary-statistics work is free of intervention from other agencies and current data dissemination is based on the SDDS specifications.

#### 1.1.3    The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics
- The BCT’s Office of the Governor monitors press publications; if misuse is found, BCT will request the press to publish corrections.
- There have been very few occasions where BCT had to comment on erroneous interpretations.
- Methodological pages in QFSB provide information that is useful to users and help prevent erroneous interpretations.

### 1.2 Transparency

#### 1.2.1    The terms and conditions under which statistics are collected, processed, and disseminated are available to the public
- Some laws and circulars setting terms and conditions for data collection, compilation, and dissemination are available to the public in BCT’s publications and website.
- General terms and conditions are shared with participants during meetings with reporting institutions; other laws and circulars and additional information are available upon request.

#### 1.2.2    Internal governmental access to statistics prior to their release is publicly identified
- No officials outside the BCT have access to monetary data prior to their release to the public.

#### 1.2.3    Products of statistical agencies/units are clearly identified as such
- All BCT publications clearly identify the BCT as the only source of monetary data.
- The methodological pages in QFSB indicate that the major part of published financial statistics is produced by BCT’s departments.
- Data obtained from other agencies clearly identify their sources.
- BCT requires attribution when its statistics are used or reproduced.

#### 1.2.4    Advanced notice is given of major changes in methodology, source data, and statistical techniques
- Information about methodology changes is provided in CNS working-group meetings, other meetings and seminars, and in methodological pages in QFSB.
- QFSB is posted on the BCT’s website.
- When provisional data are published, footnotes inform users.
- No advanced public notice of major methodology changes is provided; information on structural changes to the financial system and to data series is provided when data are released.

### 1.3 Ethical standards

#### 1.3.1    Guidelines for staff behavior are in place and are well known to the staff
- Staff are subject to rules in the staff’s statute; ethical standards are specified in employment contracts.
- New staff backgrounds are checked and standards are explained on joining.
- Standards are reinforced through briefings and training; staff are reminded of standards when incidents occur.

*Source: _cr06300 - 0.3       Relevance*

---

### 2. Methodological soundness

### 2.1 Concepts and definitions

#### 2.1.1    The overall structure in terms of concepts and definitions follows internationally accepted standards, guidelines, or good practices
- The BCT’s analytical framework is based on the IMF’s Draft Guide to Money and Banking Statistics in International Financial Statistics, December 1984 (1984 Guide) and is not in line with the recommendations of the MFSM.
- BCT has initiated a plan to migrate from current practice to the MFSM guidelines.
- As a first step, BCT staff began to review and improve source data on the BCT to permit appropriate classification of assets and liabilities and sectorization of institutional units as recommended in the MFSM.
- The BCT compiles and disseminates monetary statistics including:
  - (i) the BCT’s monthly statement,
  - (ii) monthly statement of the deposit money banks,
  - (iii) the monetary system’s monthly statement,
  - (iv) monthly statements of other financial corporations,
  - (v) the resident financial system’s monthly statement,
  - (vi) the offshore banks’ monthly statement, and
  - (vii) the overall financial system’s monthly statement.
- The monetary system’s monthly statement is a consolidation of the accounts of the BCT and the deposit money banks (DMBs), as defined in the 1984 Guide, and the Postal Check Center; it is similar to the monetary survey in the 1984 Guide.
- The monthly statement of the overall financial system is similar in scope to the depository corporations (DCs) survey as recommended in the MFSM; it consolidates the accounts of the monetary system, the development banks, the Postal Savings Center (CEP), the leasing companies, and the offshore banks.
- However, sectorization of transactors and classification of assets and liabilities in the monthly statement of the overall financial system do not conform to MFSM methodology.
- The main focus of assessment is the monetary system’s monthly statement because money aggregates reported therein are used for policy purposes in Tunisia.
- Definitions of money aggregates in the monetary system’s monthly statement:
  - M1: currency outside banks (banknotes and coins in circulation, less cash held by the Treasury and banks) and demand deposits of resident nonfinancial sectors (other than government) as well as deposits of nonmonetary financial institutions with the monetary system.
  - M2: M1 plus quasi-money (time and savings deposits, certificates of deposit, and other accounts payable to customers).
  - M3: M2 plus tied and contractual savings and bonds issued by the monetary system.
  - M4: M3 plus securities issued by the government and nonfinancial economic agents on the money market and subscribed to by the public through banks.
- Other key aggregates in the monetary system’s monthly statement include:
  - (a) net foreign assets,
  - (b) net claims on government,
  - (c) financing of the economy,
  - (d) other items (net), and
  - (e) capital.
- BCT also compiles the four money aggregates and other aggregates on the basis of the resident financial system and the overall financial system.
- Money supply growth calculated using data from the monetary system’s monthly statement is used as an intermediate target of monetary policy.

*Source: _cr06300 - 0.3       Relevance*

---

### 2.2 Scope

#### 2.2.1    The scope is broadly consistent with internationally accepted standards, guidelines, or good practices
- The financial system in Tunisia comprises:
  - the BCT,
  - 17 commercial banks,
  - CCP,
  - 8 offshore banks,
  - 2 development banks,
  - CEP,
  - 11 leasing companies,
  - 2 merchant banks, and
  - 2 factoring companies.
- Legal and institutional details:
  - Commercial banks are credit corporations as defined in Law No. 2001-65 of July 10, 2001.
  - CCP is a government-owned financial institution accepting deposits from the public; CCP deposits equal 2.5 percent of M2 as of August 2004 and are used by the government.
  - Development banks give medium- and long-term loans, participate in other companies’ capital, and collect all types of deposits (0.1 percent of M2). All development banks will be transformed into universal banks by the end of 2005.
  - Offshore banks’ activities are defined in Law No.85–108 of December 6, 1985 and BCT’s circular No. 86-13 of May 6, 1986; offshore banks may provide banking services to residents, including collecting deposits from residents (0.7 percent of M2) with certain limitations and provide other financial services to nonresidents.
  - CEP accepts savings deposits from the public; these deposits equal 6.6 percent of M2 and are used by the government.
  - Leasing companies provide financing of equipment acquisitions and make it available for lease; in practice they also accept deposits (3.6 percent of M2).
  - Merchant banks provide advice and assistance in patrimony management, financial management and financial engineering, but do not accept deposits.
  - Factoring companies do not accept deposits.
- Classification relative to MFSM:
  - Commercial banks, CCP, offshore banks, development banks, CEP, and leasing companies fall into the category of ODCs as defined in the MFSM.
  - Merchant banks and factoring companies fall into the category of other financial corporations.
- For monetary statistics compilation, data for ODCs and the BCT covering their headquarters and all domestic branches are collected.
- The monetary system’s monthly statement consolidates accounts of the BCT, commercial banks, and the CCP and is not equivalent in scope to the depository corporations survey as defined in the MFSM.
- The monthly statement of the overall financial system consolidates accounts of the BCT and all ODCs and is similar in scope to the depository corporations survey.

*Source: _cr06300 - 0.3       Relevance*

### 2.3       Classification/sectorization

### 2.3       Classification/sectorization

### Alignment of classification/sectorization with standards
- Residency criterion:
  - Based on the BCT’s compilation of balance of payments statistics, which is currently based on the Balance of Payments Statistics Manual, fifth edition, and is consistent with the concept of residence recommended in the MFSM.
  - Article 18 of the BCT’s Circular 93–08 of July 30, 1993: “the definitions of residents and nonresidents to be adopted for establishing the monthly statements are those used for the balance of payments records.”
  - Practice issues:
    - Sectorization of offshore banks is ambiguous: some transactions are classified under domestic assets and others under foreign assets.
    - Procedures are not in place to ensure banks and other financial institutions consistently apply the concept of residence to all transactions.
    - The BSD and the MRD rely on the BCT’s Balance of Payments Department to check banks’ application of the residence concept.

- Institutional sectorization:
  - Current economic sectors in BCT monetary statistics: (1) the central bank (BCT), (2) DMBs, (3) other financial institutions, (4) the central government (state), (5) the rest of the domestic sector (economy), and (6) nonresidents (abroad).
  - Deviations from MFSM:
    - Financial subsector in monthly statement covers only commercial banks and the CCP, but not development banks, CEP, leasing companies, and offshore banks; thus does not correspond to the "other depository corporations" subsector as defined in the MFSM.
    - Offshore banks are partly classified as nonresidents and partly as residents; MFSM recommends classification as resident banks.
    - Social security funds are classified as public enterprises; MFSM recommends classification as a separate subsector under general government or as part of other subsectors of general government at which they are organized.
    - The rest of the domestic sector is not disaggregated into: (i) public nonfinancial corporations, (ii) other nonfinancial corporations, (iii) households, and (iv) local governments as recommended in the MFSM.
    - Insurance corporations and pension funds exist in Tunisia but are not identified and included in the appropriate financial corporations subsectors as recommended in the MFSM.

- Classification of financial instruments:
  - Published asset/liability groups: monetary gold and SDRs, currency and deposits, loans, securities other than shares, shares and other equity, and other assets/liabilities — broadly in line with MFSM.
  - Shortcomings:
    - Financial derivatives are not separately identified and reported as a separate instrument, contrary to MFSM recommendation that all financial derivatives with market value or fair value, subject to on-balance-sheet recording, be presented as a separate category.
    - Some published items are highly aggregated or use nomenclature that does not correspond to MFSM categories (examples: “foreign currency assets” reported without instrument breakdown; titles such as “special resources” and “claims purchased firm” lack adequate information on instrument type and sector of creditor/debtor).

- Specific treatments:
  - Repo transactions are treated as collateralized loans (consistent with MFSM).
  - Accrued interest:
    - Accrued interest on loans is incorporated into the outstanding amount of loans (consistent with MFSM).
    - Accrued interest on deposits is not included in the outstanding amount of deposits; instead recorded in a pending account classified under “other liabilities” in banks’ monthly statements (not consistent with MFSM, which recommends accrued interest be included in the outstanding value of the underlying instruments).

### Basis for recording and valuation
- Accounting framework:
  - Circular 93–08 of July 30, 1993 (Article 1): banks and other financial corporations must design accounting systems in accordance with the general Tunisian chart of accounts and rules in the Circular.
  - Use of accrual accounting: monthly statements are derived from accrual accounting records; accrued interest on loans and deposits is calculated and reported. Article 3 of Circular 93–08: “accounting operations must be recorded on the day in which they take place. In case it is materially impossible to record all the entries on the day relating to a periodical statement in time, the reporting institution must reestablish its true positions by means of additional accounting days in order to be able to provide the periodical statement on the date determined by the Central Bank of Tunisia.” Transactions are generally recorded at the time the transaction occurs (real time settlement).

- Valuation practices:
  - Securities and equity:
    - Securities other than shares listed on the stock exchange are valued at market price; unlisted securities at fair value.
    - Same valuation approach applies to holdings of shares and other equity.
    - For securities held for liquidity and investment purposes, market value excludes any interest accrued on these instruments before acquisition and any acquisition fees.
    - Shares and other equity issued by banks are valued at book value.
    - These practices are broadly consistent with MFSM guidance to use market prices or market-price equivalents.
  - Foreign currency conversion:
    - Accounts in foreign currency are converted to dinar using the mid-point between the buying and selling exchange rates at the time they are entered; the mid-point of rates prevailing on the last working day of the month is used for monthly statement preparation (Article 5 of Circular 93–08).
    - This aligns with MFSM which specifies using the relevant market exchange rates and the midpoint.
  - Monetary gold:
    - Monetary gold held by the BCT is valued at a fixed price; last revision took place in 1986 based on Decree No. 685 of 08/19/1986 — inconsistent with MFSM.
  - Other valuation issues:
    - Accrued interest on deposits excluded from deposit outstanding amounts (recorded under “other liabilities”) — not in line with MFSM recommendation.
    - BCT does not collect and compile monetary flow data (transactions, revaluations, and other changes in volume), contrary to MFSM recommendation.

### Grossing/netting and recording conventions
- Gross recording:
  - Assets and liabilities of the BCT and deposit money banks are collected and compiled on a gross basis in line with MFSM; claims on particular transactors are not netted against liabilities to those transactors (Article 6 of Circular 93–08).
- Analytical net presentation:
  - Some data are presented on a net basis for analytical purposes (examples: “Net claims on nonresidents (abroad)” and “Net claims on government (state)”) alongside underlying gross data — aligned with MFSM analytical framework.
- Consolidation practice:
  - Canceling out outstanding claims and liabilities between the BCT and the banks to produce the monetary system’s monthly statement is consistent with MFSM methodology.

### Source data, timeliness, and assessment
- Data sources and coverage:
  - The MF issues licenses to banks and other financial corporations based on information prepared and submitted by the BCT.
  - The BCT’s BSD maintains a comprehensive and up-to-date financial sector institutional units register as part of core data sources for bank supervision and monetary statistics compilation; register reflects additions, closures, mergers, and other changes.
  - Institutional and geographical coverage of BCT data collection is complete.
  - Source data for BCT monthly statement derived directly from the BCT Accounting Department database (updated daily).
  - Source data for the rest of the banking and financial systems are monthly statements prepared and reported to the BCT under Circular 93–08; no other sources are used for compiling monetary statistics.
  - Circular 93–08 accounting framework means source data do not contain all breakdowns by sector and by financial instrument required by MFSM; some bank reporting forms lack required details. BCT’s accounting system may have sufficient detail but banks’ accounting systems may not.
  - New financial instruments developed after adoption of Circular 93–08 in 1993 are not reflected in current bank monthly statements; BCT engages market representatives and will include changes in any new report forms.

- Migration to MFSM:
  - BCT is working on migration to MFSM methodology.
  - First step: completion of standardized report forms (SRFs) for the central bank; SRFs were circulated by the IMF’s Statistics Department to member countries for use in reporting to IMF International Financial Statistics.
  - MRD will develop new report forms for the ODCs and will consult BSD and reporting entities.

- Timeliness:
  - Monthly provisional data on the BCT are available to the MRD by the 10th day after the reference month; final data are available by the 25th day after the reference month.
  - Article 17 of Circular 93–08: monthly statements of banks and other financial institutions must be reported to the BCT at the latest on the 25th of the month following the closure of the statement.
  - By the 10th after the reference month banks must report provisional data with less detail.
  - Article 49 of the Law No. 2001–65 of July 10, 2001 sets out penalties for delays in submitting information required by the BCT.
  - Reporting process: banks submit hard copy; BSD enters data into the BCT’s computerized system. MRD receives electronic data from BSD and can compile and disseminate monetary statistics a few days after all data have been received. BCT dissemination meets SDDS timeliness and periodicity standards.

- Source data assessment and validation:
  - No censuses or sample surveys are used; BCT data on the BCT come electronically from the Accounting Department; data for other financial sector units reported in hard copy and entered by BSD.
  - BSD checks, follows up immediate corrections for missing data, inconsistencies, out-of-trend values; high value transactions are confirmed with reporting institutions.
  - Corrections and clarifications are filed for future reference.
  - Information from other BCT departments (money market, bond market, foreign exchange market) is used to check for underreporting or misreporting.
  - Once source data pass validation procedures, they are made available for statistical compilation; practice considered adequate to ensure accuracy of source data for compiling monetary statistics.

*Source: _cr06300 - 2.3       Classification/sectorization*

### 3.3       Statistical       techniques

### _cr06300 - 3.3       Statistical       techniques

### 3.3 Data compilation and statistical techniques
- Data processing is automated, reducing processing errors in coding, revising, and tabulating source data.
- Reviewing procedures in the BSD and MRD help minimize errors in source data on the BCT.
- Banks’ monthly statements are in hard copy but uniform across reporters (except the CCP and CEP).
- Final data for the BCT and the rest of the financial system are reported in full detail as required by Circular 93–08; compilation from these final data generally does not require estimation, imputation, or adjustment.
- Provisional data reported to the BCT by the 10th after the end of the reference month are less detailed than final data; some provisional items are estimated for publication (e.g., loans and deposits lacking breakdowns by sector and type).
- Current estimation practice for provisional breakdowns uses historical trends and percent share of total.
- Provisional data are published for only a few days and are subsequently replaced by final data.
- Conclusion: statistical techniques employed by the MRD are adequate.

### 3.3.2 Other statistical procedures
- Except for provisional-data estimations noted above, source data are not adjusted for monetary statistics compilation.
- Data reported by banks and other financial institutions are not subject to coverage or other statistical adjustments.
- Circular 93–08 specifies the exchange rate to convert foreign currency accounts to local currency equivalents; reporting entities follow this requirement.
- The BCT does not calculate seasonally adjusted monetary data.

### 3.4 Assessment and validation of intermediate data and statistical outputs
- Cross-checks are carried out against data from other BCT departments (e.g., General Department of Credit and Capital Markets for government bonds and bills; General Department of External Finance for foreign currency transactions).
- Most queries concerning monetary statistics are resolved by the MRD with reporting entities through the BSD or directly.
- Comprehensive secondary data sources for regular verification of monetary statistics do not exist.

- Where reasonable doubt exists (e.g., exceptionally large fluctuations), the BCT contacts reporting agents; banks must provide supporting materials and explanations.
- Reported data are cross-checked with other databases (claims on and deposits of government, positions with nonresidents, etc.).
- Procedures exist to cross-check interbank transactions and investigate causes of discrepancies.
- Data on reserve assets in balance of payments statistics are compiled based on MRD-provided data and are reconciled.
- The BCT sends a statement of government accounts to the MF on a daily basis for cross-checking.

- Large fluctuations in major asset and liability categories are routinely investigated (including classification or sectorization errors).
- The BCT does not collect and compile monetary flow data statistics.

### 3.5 Revision studies
- Revisions occur when needed or when accounting system/methodology changes affect compilation; otherwise monthly revisions are rare, small in magnitude, and not substantial for major aggregates.
- Differences between provisional and final data are noted by staff for subsequent provisional data processing, but no explicit revision studies are undertaken.

### 4 Serviceability — Periodicity and timeliness
- Monthly statements of the BCT and deposit money banks and analytical accounts meet SDDS monthly periodicity requirements.
- Analytical accounts of the BCT are disseminated within two weeks following the end of the reference month.
- Analytical accounts of the banking sector are disseminated within one month after the end of the reference month.
- Timeliness of dissemination for both analytical accounts meets SDDS requirements.

### 4.2 Consistency — internal and over time
- Discrepancies between BCT and banks’ records on claims and liabilities:
  - “Other advances” under “Advances from the Central Bank” in banks’ monthly statements are not captured in “Claims on banks” in the BCT monthly statement; magnitude small, accounting for about two percent of the BCT’s total claims on banks as of August 2004.
  - “Deposits at the Central Bank” reported in banks’ monthly statements equal 75 percent of the corresponding data (Claims of banks) in the BCT’s monthly statement.
  - Time differences in recording (e.g., check clearing) contribute to discrepancies.
- Interbank positions discrepancies:
  - “Bank correspondents in Tunisia” under “Other items of assets” are larger by 30 percent as of August 2004 than corresponding “Other items of liabilities” data.
  - Cause: asset data cover all financial institutions, liability data cover only commercial banks.
  - Planned actions: adopt MFSM-recommended sectorization methodology and review/improve report forms to capture interbank positions and enable reconcilability.

- Consistent data series for money and other major aggregates are available from 1980.
- When major changes occur, historical data are reconstructed as far back as available detailed information permits (normally back to 1980); if not revised, breaks are explained in methodological pages of the BCT’s QFSB.
- Data consistency with other frameworks:
  - Gross international reserves in the BCT’s monthly statement and deposit money banks’ holdings of foreign currency are reconciled with reserve assets in the international investment position.
  - Monetary system’s foreign liabilities are consistent with the international investment position.
  - Transactions in net foreign assets in monetary statistics are consistent with balance of payments statistics because MRD-prepared data are used by BCT’s Balance of Payments.
  - Net claims on central government and components in monetary and fiscal published data are not reconcilable on the basis of published information due to lack of detailed breakdown of central government’s domestic debt by sector in MF publications; reconciliation is possible using supplementary data provided to the mission.

### 4.3 Revision policy and practice
- Provisional data from BCT and ODCs are available to MRD by the 10th day after the reference month; final data are available by the 25th day after the reference month.
- Provisional data are published on the BCT’s website with footnotes and are replaced by final data according to a predetermined schedule.
- Monetary statistics published in the BCT’s QFSB are final; once final data are published in the QFSB, in principle they are not revised.
- Significant procedural changes for calculating monetary aggregates are announced in the methodological pages of the QFSB.
- Provisional data footnotes are deleted when replaced by final data.
- The BCT does not undertake public studies/analyses of revisions; staff analyze differences between provisional and final data for internal use only.
- Methodological pages in the QFSB explain any significant changes to data series.

### 5 Accessibility — data and metadata accessibility, assistance
- Presentation and dissemination:
  - Monetary statistics in the BCT’s QFSB are generally clear and are published in Arabic, French, and English.
  - QFSB subdivided into: (1) Money, loan, foreign exchange, and stock market and (2) General economic statistics.
  - Coverage varies by topic; some series go back to the early 1980s.
  - Monthly statement by sector data series available from December 2002; statements by sector with data series available as far back as 1980.
  - Detailed component tables support analysis of monetary statistics.
  - QFSB also covers monthly statements of other financial corporations and a wide range of economic and financial statistics.
  - BCT publishes the monthly Supplement to Financial Statistics Bulletin, the Economic Situation Periodical, and an annual report with banking system data, commentaries, and charts.

- Dissemination media and format:
  - Monetary statistics disseminated in hardcopy and on the BCT’s website.
  - Entire QFSB posted on the BCT’s website in French and English.

- Release practices:
  - Monetary statistics are released according to an advance release calendar with exact release dates at least three months in advance; calendar is posted on the BCT’s website and is available on the IMF’s DSBB.
  - Data are disseminated simultaneously to all users: first on the BCT's website (http://www.bct.gov.tn), then in the BCT’s monthly Supplement to Financial Statistics Bulletin and the QFSB.
  - Users are informed of data releases and access via a notice in the QFSB.

- Additional data on request:
  - Customized tabulations may be provided depending on requested details and MRD resources.
  - Users may request additional information by e-mail or by contacting the BCT’s press officials (Office of the Governor).

- Metadata accessibility:
  - Summary methodology for analytical accounts (concepts, classifications, data sources, characteristics, definitions) available in the SDDS framework on the IMF’s DSBB and updated regularly.
  - Methodological pages in the QFSB include information on financial system structure, recent developments, and notes on data and changes.
  - However, information on compilation method, statistical techniques, and source data as well as departures from good practices is not available publicly.
  - Circular 93-08 is available to the public upon request.
  - No detailed public documentation describing methods and sources used to compile monetary statistics.

- Assistance to users:
  - Contact persons for monetary statistics are identified in SDDS metadata and accessible via the BCT website or the IMF’s DSBB.
  - Queries can be addressed by e-mail to bct@bct.gov.tn (provided under each published table) or to the Office of the Governor; queries are forwarded to relevant departments.
  - Catalogs of BCT publications are not available, but lists of published data, publications, and last updates are posted on the BCT’s website; a subscription form lists publications and prices.

*Source: _cr06300 - 3.3       Statistical       techniques*

### 0.    Prerequisites    of    quality    0.1  Legal and institutional environment

### _cr06300 - 0.    Prerequisites    of    quality    0.1  Legal and institutional environment

### 0. Prerequisites of quality — Monetary Statistics: Summary of key assessment findings
- General: Multiple assessment areas show practices not observed or largely not observed (marked "X" in source).
- Specific findings from the Data Quality Assessment Framework (Compiling Agency: Central Bank of Tunisia):
  - 0.2 Resources
    - "Staffing is not sufficient and software is not up-to-date."
  - 2.1 Concepts and definitions
    - "The analytical framework used is not in line with the recommendations in the MFSM."
  - 2.3 Classification/sectorization
    - "The rest of domestic sector (other than central government and financial corporations) is not disaggregated into the recommended subsectors. Classification of offshore banks is ambiguous. Some items are not classified under the appropriate identified categories of assets and liabilities, but as separate lines."
  - 2.4 Basis for recording
    - "Monetary gold is valued at a fixed price; accrued interest on deposits is not included in the outstanding value of these deposits."
  - 3.1 Source data
    - "Source data lack detail for classification of assets and liabilities as recommended in the MFSM."
  - 3.5 Revision studies
    - "No revision studies are undertaken."
  - 4.2 Consistency
    - "Data on transactions between BCT and banks, and transactions among banks in the monetary statistics are not consistent. Data on net claims on government in monetary statistics and the corresponding measure in the fiscal data are not reconcilable using published data."
  - 4.3 Revision policy and practice
    - "Revision practices are not made public."
  - 5.2 Metadata accessibility
    - "Information on the methodology used for compiling monetary statistics and the departures of the current practice from good practices is not documented and is not available."

*Italicized: Table 3. Tunisia: Data Quality Assessment Framework (July 2003): Summary of Results for Monetary Statistics (Compiling Agency: Central Bank of Tunisia).*

### 0 — Balance of Payments statistics: Institutional and legal framework (0.1)
- Responsibilities and coverage
  - "As part of its responsibilities in monitoring exchange regulations, the BCT has prepared Tunisia’s balance of payments statistics since its creation in 1958."
  - "Since 1996, it has also prepared statistics on the international investment position of Tunisia."
  - "The BCT prepares the external debt statistics together with the DGGD of the MF, the responsibilities of which in this regard are set out in decree 2005–492 of March 1, 2005."
  - "The BCT prepares the statistics for the private sector and certain lines of credit delegated to it by the Ministry of Finance, while the Ministry itself prepares the rest of the data on public sector external debt."
- Legal instruments and circulars
  - Law references: "Law 58-90", amended by "Laws 88–119 and 2000–37"; "Law 99–32 of April 13, 1999 on the national statistics system"; "Article 71 of Law 58–90".
  - Circulars cited (selection from source):
    - "Circular 2 of 01/12/1960"
    - "Circular BCT 85–40 of 11/26/1985"
    - "Circular BCT 86–02 of 01/22/1986"
    - "Circular BCT 87–02 of 01/09/1987"
    - "Circular BCT 89–21 of 06/02/1989"
    - "Circular BCT 96–11 of 09/24/1996"
    - "Circular BCT 98–13 of 12/01/1998"
- Institutional assessment
  - "Overall, the legal and institutional environment in which the BCT carries out its statistical activities lacks an explicit reference assigning it responsibility for collecting and preparing statistics on the external sector, along with the relevant authority."
  - "The undisputed authority enjoyed by the BCT in the country easily compensates for this legal lacuna, and the practice in force since its inception is well-established and has never been called into question."
  - "The de facto division of labor among data producing agencies is clear, and agencies have well-established practices of cooperation and mutual consultation."
  - "The BCT can collect data from the authorized intermediaries unhindered, since its status takes precedence over banking secrecy."

### 0.1 Data sharing, confidentiality, and reporting mandates
- Data sharing and coordination
  - "Data flow and coordination between the agencies concerned are adequate."
  - "The creation of the CNS has served to formalize the active cooperation among the producing agencies."
  - CNS composition and operation:
    - "The Council, which originally had 28 members, now has 36 members."
    - "The Council meets four times a year in plenary, and establishes ad hoc working groups and committees as needed."
  - "The Balance of Payments Subdirectorate (SDBP) of the BCT is currently drafting a brief for CNS members on the methodology and practices adopted for compiling balance of payments statistics."
- Confidentiality
  - "The BCT firmly upholds the principle of professional confidentiality."
  - Legal and procedural protections:
    - "Articles 4 and 5 of Decree 99–2797 ... clearly stipulate that individual data are to be kept confidential and used for statistical purposes only."
    - "Law 2004–63 of July 27, 2004, on the protection of data of a personal nature."
    - "The disclosure of confidential data by a BCT employee is grounds for action by the disciplinary board of the Bank, and penalties may include dismissal."
    - "Access to individual data stored in the databases is protected with passwords and restricted to staff in charge of balance of payments statistics."
  - Publication rule to avoid indirect disclosure:
    - "The BCT does not publish a data category unless it contains at least three different items."
- Reporting mandate and incentives
  - "The BCT is authorized by its circulars to collect the information it needs to prepare the balance of payments of Tunisia."
  - "A standing balance of payments committee established at the initiative of the BCT meets every month to review the reporting problems noted by the BCT..."
  - Operational capacity:
    - "The development of information systems both in the BCT and in the banks facilitates the transmission and processing of data and allows the BCT to absorb an average daily volume of approximately 4,000 transaction reports."
  - Legal penalties:
    - "The penalties for withholding or willfully misreporting data, as set out in Article 49 of Banking Law 2001–65, apply to the balance of payments statistics reports..."

### 0.2 Resources — staffing, IT, financing, and efficiency
- Staffing and organization
  - "The Balance of Payments Subdirectorate comprises two divisions, one in charge of methodology and analysis, and another in charge of database updating and monitoring."
  - "There are a total of eight employees in the Subdirectorate, which does not appear to be enough in view of the workload."
  - Staffing issues:
    - "The problem has not only to do with overall staffing levels but also with the rapid turnover of certain staff."
    - "A core of staff is retained, however, which generally helps preserve institutional memory."
    - "Entry-level recruitment to the BCT is exclusively through competitive examination open only to persons under 30 years of age."
- Facilities, computing resources, and budgets
  - "The computer equipment is found to be adequate, insofar as almost all employees have a computer."
  - "The Information Systems Directorate has a special team for the SDBP..."
  - Data security and backups:
    - "The databases are backed up by the Information Technology Directorate, which is able to put the series on line on request."
    - "The information is backed up every day and stored several miles away from the BCT."
  - Office space and equipment:
    - "A building extension, currently under construction, will give the BCT the office space it needs."
    - "The office equipment is sufficient for the needs of the employees."
  - Financing:
    - "The costs of preparing statistics are included in the general budget of the BCT, and are not monitored separately."
    - "As regards the balance of payments statistics, currently there is not, nor has there ever been, an investment plan covering several budget years."
- Efficiency measures
  - Staff assessment:
    - "Subdirectorate employees are assessed by their immediate supervisor once a year, on the basis of their work performance. The assessments are sent to the Human Resources Directorate, which gives each employee a score. The score is used to calculate the annual bonus."
  - Source selection:
    - "The SDBP seeks efficiency gains by finding the best information sources, for example ministries that centralize the information needed, rather than the primary reporters."
  - Resource reporting:
    - "The BCT informs the CNS each year of the number of employees assigned to statistical work, as well as the number of computers used..."

### 0.3 Relevance and user engagement
- Monitoring user needs and utility
  - "The BCT publication homepage gives an e-mail address for users to request additional information."
  - "Requests for additional information show that the statistics meet users’ needs. The requests are, in particular, from rating agencies..."
  - "The composition of the CNS has been modified to involve all of civil society in its work. It is here that new data needs can be expressed and discussed."
- Forward planning and methodological preparedness
  - "The SDBP takes part in all statistical meetings and seminars to which it is invited, thus keeping abreast of on-going developments in the area of external statistics."
  - Preparatory actions:
    - "Recent working visits by Subdirectorate managers and staff to the Bank of France to study financial derivatives transactions and positions and their processing, in preparation for the possible introduction of this kind of activity in Tunisia."
    - "The SDBP is already thinking over implementing surveys, should developments in the exchange regulations prevent it from ensuring sufficient coverage of balance of payments transactions in the international transactions reporting system (ITRS)..."

### 0.4 Other quality management
- Quality focus and procedures
  - "Notwithstanding the absence of written documentation, data quality concerns are at the heart of existing procedures for data collection, processing, and control."
  - "All SDBP professionals are aware of the importance of the quality of data output..."
  - "The migration from BPM4 to BPM5, which mainly involved preparing the international investment position, was accomplished in close cooperation with the other key departments in the BCT (accounting, monetary statistics), banks, and government agencies."
- Monitoring and planning for quality
  - "The SDBP does not survey operators directly, but goes through the centralizing agencies for data on both tourism and foreign direct investment (FDI)."
  - "It performs cross checks, in particular for FDI data, with bank settlements and customs data (for contributions in kind)."
  - "Although the Subdirectorate does not have a specific program for statistical work, there are ongoing efforts to improve statistical coverage of Tunisia’ cross-border transactions and positions."
  - "SDBP’s participation in the meetings of the CNS and/or of its subgroups provides opportunities to review quality issues with data users."

### 1 Assurances of integrity — Professionalism and independence
- Legal basis for impartiality and independence
  - "Articles 2 and 3 of Law 5890 on the BCT state that the BCT is a national public institution with legal personality and financial autonomy..."
  - "According to (new) Articles 8 and 9 of the law, the Governor is appointed by decree for a term of six years, renewable one or more times. The Governor may only be removed from office by decree."
  - "Under Article 71 of Law 5890, the BCT may publish all documents or periodicals, reports or studies of an economic, monetary, or banking nature."
  - Assessment: "This appears to provide a sufficient basis for the BCT to conduct its balance of payments statistics work with full professional independence, as practice confirms."
- Professional development and culture
  - Recruitment and training:
    - "Entry-level recruitment to the BCT is exclusively through competitive examination open only to persons under 30 years of age."
    - "The young professionals thus recruited are given theoretical and hands-on training by their seniors. They are encouraged to participate in courses, seminars, and workshops offered by regional and international organizations."
    - "The Directorate General for Research ... has a library available to staff wishing to expand their knowledge."
  - Rules and norms:
    - "Staff members must observe the rules contained in the Staff Statute, which contribute to enhance their professionalism."
- Source and technique choices
  - "The choice of sources and statistical techniques used by the BCT and decisions about dissemination are informed by statistical and practical considerations."
  - "The statistics are published in the QSFB together with a number of methodological notes, which reduces the risk of misinterpretation."
  - "If the statistics are misinterpreted, though, the BCT asks the press office concerned to publish a correction."

*Italicized: Content extracted from the source PDF chapter "_cr06300 - 0.    Prerequisites    of    quality    0.1  Legal and institutional environment".*

### 1.1 Transparency

### _cr06300 - 1.1 Transparency

### Transparency: terms, access, identification, and advance notice
- Terms and conditions under which statistics are collected, processed and disseminated are available to the public: Most of the (most recent) texts governing data collection are available to the public on the BCT website. The BCT provides all regulatory texts free of charge.
- Senior managers of the Bank are often invited to conferences, where they have the opportunity to inform the public about how the BCT conducts its business, in particular with regard to statistics.
- Internal governmental access to statistics prior to their release is publicly identified: No government employee has access to the balance of payments data prior to their release.
- Products of statistical agencies/units are clearly identified as such:
  - The QFSB clearly identifies the BCT as the producer of published data (see first paragraph in the methodology notes).
  - The products of other agencies used by the BCT are clearly identified as such.
  - No such indication appears in the annual publication, Balance of Payments of Tunisia. The Bank stamp on the publication identifies it as the source of the data.
  - The BCT authorizes the reproduction of its data provided the source is mentioned.
- Advance notice of major changes in methodology, sources data and statistical techniques:
  - Major changes such as the migration to BPM5 and the compilation of the IIP are announced in BCT internal briefings and in meetings with banks, and were mentioned in a number of issues of the QFSB when introduced, and for several quarters following their introduction.
  - The changes are also mentioned in the BCT Annual Report and in the annual brochure on the balance of payments.
  - However, users have not been notified of major changes in advance.

### Ethical standards
- Guidelines for staff behavior are in place and are well known to the staff:
  - All candidates for positions in the BCT are subject to a background check prior to hiring.
  - The professional code of ethics of the BCT is contained in the Staff Rules and Regulations, and its importance is emphasized to new staff.
  - Staff are also reminded of the code in rare cases where penalties are imposed on a staff member in violation.
- There has been no political interference with the BCT since its creation.

### Methodological soundness — overview
- Methodological soundness is assessed against the standards set out in BPM 5.
- Since 1996, the BCT has compiled the balance of payments of Tunisia in accordance with the concepts and definitions of BPM5, and in addition, prepares the country’s IIP statistics.
- The basic convention for preparing the balance of payments is the double entry recording system.
- Current account differentiates goods, services, income, and current transfers. Capital and financial account records asset and liability operations separately. IIP shows assets and liabilities for the headings of the balance of payments financial operations account separately.
- Changes brought by BPM5 mainly consisted of a reclassification of merchanting from goods to services, separation of services income, a distinction between current and capital transfers, and a reclassification of central bank liabilities under “Other Investment,” so as to show reserve assets in gross terms.

### Concepts and definitions (2.1)
- The concept of residence is applied in keeping with BPM5 principles, with operational consequences:
  - Transfers of savings on salaries by Tunisian workers residing abroad are shown under the income heading rather than under current transfers in the national publications, suggesting workers are considered as resident, border, or seasonal workers (i.e., remaining abroad for less than one year).
  - Foreign construction and public works enterprises not incorporated in Tunisia remain nonresident, regardless of length of stay (example cited: the Spanish firm that built Radès Stadium).
- Private sector external debt statistics are prepared according to recommendations of BPM5 and the IMF’s External Debt Statistics: Guide for Compilers and Users.
- Data on international reserves are prepared and reported in keeping with SDDS requirements, except for the foreign currency deposits of resident banks in the central bank:
  - When included as stocks in the reserve assets, as is the case in Tunisia, under heading I.A(1)(a) or (b), they should also appear in Section II(1) of the report form as “pre-determined short-term net drains,” or in Section III.(1) as “contingent liabilities in foreign currency”, depending on the circumstances. (See paragraphs 161 and 197 of the IMF brochure, “International Reserves and Foreign Currency Liquidity – Guidelines for a Data Template.”)
  - Items on the debt service of public enterprises do not have to be included systematically under “predetermined short-term drains.” If included, which is the case in Tunisia, the notes accompanying the country data should mention the fact. (ibid., paragraph 20).
- Prepared in keeping with concepts and definitions of international standards, all aforementioned statistics comply with SDDS requirements, with the exception of those differences already cited. The same is true for both spot and forward exchange rate data.

### Scope (2.2)
- The scope is broadly consistent with internationally accepted standards, guidelines, or good practices:
  - In principle, all transactions between residents and nonresidents, as defined in BPM5, are covered and no major component is intentionally excluded.
  - Without a real survey of FDI stocks (stocks are estimated as the accumulation of balance of payments flows, adjusted by the gross fixed capital formation (GFCF) deflator), reinvested earnings are not covered (or estimated), which is not in keeping with the BPM5 recommendations.
  - All resident institutional entities engaged in transactions with nonresidents are covered (affiliates of nonresident firms, Tunisian embassies and consulates, and free zones Bizerte and Zarzis).
  - Assets of embassy offices in banks in the host country are not covered in the international investment position statistics (the amounts involved are small).
- Recommendation implied by assessment:
  - BCT should conduct a real survey of FDI stocks or collect stock information to capture reinvested earnings, consistent with BPM5.

### Classification/sectorization (2.3)
- Classification/sectorization systems used are broadly consistent with internationally accepted standards, guidelines or good practices, with notable exceptions:
  - “Savings on Salaries” sent to Tunisia by Tunisian workers residing abroad are recorded as income, not as current transfers (“Workers’ Remittances”) as required by BPM5. This treatment is used to enhance visibility of this component of foreign exchange income but does not comply with BPM5 and hinders valid comparisons with partner countries.
  - Social security and pension contributions should be moved from income to current transfers (see BPM5, paragraph 299).
  - Transfers of funds between Tunisia and another country carried out by providers of technical assistance posted in the country are currently recorded under government services (debit); they should be recorded either under “Workers’ Remittances,” or under “Other Investment - Other Sectors” of the financial account, depending on the beneficiary.
- In the financial account loans are distinct from deposits, as per BPM5.
- Data transmitted to the IMF are presented using the BPM5 standard presentation; recommendation: BCT should adopt this format for national publications to facilitate international comparisons.

### Basis for recording (2.4)
- Market prices are used to value flows and stocks (2.4.1):
  - All transactions reported by the banks (including the BCT itself) in the ITRS are valued at market prices and at the exchange rate in effect on the date of transaction, in keeping with BPM5 recommendations.
  - Exports and imports are recorded at f.o.b. value (based on a c.i.f./f.o.b. coefficient of 5.5 percent on imports, of which 90 percent is for freight and ten percent is for insurance).
  - Current transfer figures provided yearly by foreign embassies in Tunisia and by the ministries (grants, scholarships and internships, and technical assistance) are converted into dinars at the average annual exchange rates of the currencies in question.
  - Stocks of medium- and long-term trade credits, BCT and bank assets and liabilities, external debt, and reserve assets, are valued at nominal value (except securities among reserve assets, which are valued at market prices, and monetary gold, which is valued at a price in dinars that was fixed in 1986), and converted into dinars at the end-of-period exchange rate.
  - Changes in these stocks from one period to another are used to calculate flows posted to balance of payments headings, without adjustments for exchange rate variation (contrary to BPM5 recommendations).
  - Exception: public external debt flows are taken directly by the BCT from the activity it records in the Treasury account on its books (the BCT is the sole banker of the Treasury) at the exchange rate on the date of the transaction.
  - Calculation method for the FDI stock in Tunisia indicated in 2.2.1. is similar to an assessment based on an updated historical value. Portfolio investment stocks are derived from accumulation of flows, without the update.
  - Beginning with the stock at end-December 2004, the Financial Markets Board (CMF) will report to the BCT the stock, at market value, of Tunisian securities held by nonresidents, aligning with BPM5 recommendations for portfolio investment stocks of the IIP.
  - Medium- and long-term stock of trade credits is determined by a quarterly BCT survey of the main operators, selected using repayments reported by authorized intermediaries under the ITRS.
- Recording is done on an accrual basis (2.4.2):
  - Most transactions are recorded on a settlement basis, except transactions in goods (taken from customs data reprocessed by the INS).
  - Services are recorded when settled, and not when provided. Investment earnings are recorded when paid.
  - Current transfers obtained from the annual survey of foreign embassies and the ministries are evenly distributed over the four quarters of the year under review.
  - By reviewing annual reports of enterprises to compile FDI stock statistics, the BCT will be able to collect information on reinvested earnings (change in reserves and carryover, if there is no capital increase through incorporation of reserves), which are currently not recorded in the balance of payments of Tunisia.
  - The BCT should find a way to apply the principle of recording on an accrual basis the interest that is presently recorded at the time of payment, in the ITRS context.
- Grossing/netting procedures (2.4.3):
  - Grossing/netting procedures are consistent with BPM5 recommendations: current and capital account operations recorded on a gross basis; financial account transactions recorded on a net basis, separately for assets and liabilities.

### Accuracy and reliability
- (Section header present in source; substantive content for this section is not included in the supplied text.)

*Source: _cr06300 - 1.1 Transparency (PDF chapter/section)*

### 3.1  Source data

### 3.1  Source data

### 3.1.1 Source data are obtained from comprehensive data collection programs that take into account country specific conditions.
- Under the exchange regulations currently in effect in Tunisia:
  - neither individuals nor enterprises may hold accounts abroad.
  - Only authorized intermediaries, i.e. banks, may hold accounts abroad.
  - They may hold minimal working balances in their foreign correspondent banks.
  - Foreign exchange receipts of residents must be repatriated and sold on the foreign exchange market or deposited in a resident bank in so‑called ‘Foreign Exchange Professional Accounts’ that allow operators with foreign exchange receipts and expenditures to hedge against exchange risk.
  - The foreign exchange must be deposited by the authorized intermediaries in the BCT.
  - Nonresidents may hold foreign exchange assets in resident banks, which may freely redeposit the assets abroad.
- The ITRS, which the BCT uses to gather information to compile balance of payments statistics, is based on these regulations:
  - Authorized intermediaries report to the BCT on all transactions between residents and nonresidents, operation by operation and with no threshold, recorded in the foreign correspondent bank accounts on their books (nostri accounts on the asset side and lori accounts on the liability side).
  - Reports show a “customs code” identifier permanently assigned to all residents engaged in transactions with nonresidents; if no customs code exists, the Trade Register number is used.
  - This identifier links different databases used for execution, monitoring, and clearing of cross‑border transactions.
  - As banker to the Treasury, the BCT can collect all international transfers issued or received by the Treasury in the ITRS and the information needed to record them in the balance of payments.
- Reporting and controls:
  - For all transactions in excess of the equivalent of TND 200,000, the reporting bank is systematically asked to provide further information and confirmation.
  - When an operation is found to be irregular in automatic control procedures, other reports for the day cannot be validated until remedied the same day.
  - No netting between debits and credits is permitted in the ITRS (except for transactions with IATA, which are replaced by Tunis Air information showing debits and credits separately).
  - Reports are taken from intermediaries’ accounting systems; electronic reporting has been in use since 1986 and will shortly be transmitted on-line.
- Complementary or alternative data sources used to compensate for ITRS shortcomings:
  - Transactions in goods: customs administration data reprocessed by the INS are used in the balance of payments; bank reports of transactions in goods submitted to the BCT are not included in the balance of payments but are used to monitor exchange regulations, perform annual checks by activity sector, and calculate short‑term trade credits as a residual.
    - Short‑term trade credits are calculated as the difference between customs data—diminished by transactions without payment (e.g., grants, FDI contributions in kind, imports by Tunisians working abroad)—and medium‑ and long‑term trade credits compiled by the BCT quarterly survey.
    - Counter entries for goods imports ‘without payment’ from the customs statistics are recorded under FDI or, alternatively, under public or private sector current transfers; in some cases they are misrecorded under income.
    - Information on technical assistance and in‑kind grants is collected from foreign embassies and relevant ministries in an annual survey; findings are evenly distributed over each month of the year retrospectively. The response rate is excellent.
  - For FDI: bank settlements are complemented by the Investment Promotion Agency (API) and the Foreign Investment Promotion Agency (FIPA); parties agree yearly on data to avoid differences.
  - External debt monitoring uses a jointly managed “National Database” by the BCT and the MF:
    - BCT responsible for (nonguaranteed) private sector external debt, certain credit lines it manages on behalf of the MF, and debts to the IMF and the Arab Monetary Fund (AMF).
    - MF responsible for the rest of the public external debt and external debt of public enterprises guaranteed by the government.
    - The database is functional (used to manage activity) and yields stock and flow breakdowns by maturity, rate, currency, creditor, country, etc.; daily cooperation between MF and BCT ensures consistency.
  - Private sector external debt data:
    - From a BCT survey of borrowers now conducted quarterly since Tunisia subscribed to the SDDS.
    - Survey population comprises already listed borrowers and potential borrowers.
    - Liberalization since January 2005: banks may borrow unlimited amounts externally if officially rated (otherwise maximum annual amount without prior authorization is TND 30 million); enterprises may borrow up to TND 30 million per year without authorization if rated (otherwise a TND 3 million annual ceiling applies).
    - Loans of enterprises continue to be domiciled in a resident bank; all repayments give rise to a foreign exchange operation in the BCT requiring the National Database identifier.
    - The BCT quarterly survey includes medium‑ and long‑term trade credits; survey is conducted on operators identified through repayment transactions reported in the ITRS.
  - Monetary statistics data from banks and the BCT are used similarly for balance of payments statistics, allowing perfect reconciliation except for minor differences.
- Engagement with international standards:
  - The SDBP monitors developments in international standards, particularly IMF information.
  - The SDBP is represented in the Direct Investment Technical Expert Group (DITEG) of the IMF, which is in charge of FDI matters in the BPM5 revision.
- IIP stocks determination methods:
  - FDI: For Tunisia, in 1996 the SDBP estimated a stock at end‑December 1959 using average FDI earnings over three years around that year and the reference interest rate average; annual FDI flows adjusted by the GFCF deflator were added. This method is still in use. BCT agreed that an annual census of main enterprise stocks based on annual reports would be necessary in the future to assess reinvested earnings.
  - Portfolio investment: SDBP summed flows recorded in the balance of payments since they started developing; each year flows are added to the existing stock. Starting at the reference date of end‑December 2004, SDBP will use stock data provided by the Financial Markets Board.
  - Other investment: medium‑ and long‑term debt stock comes from the National Database and the BCT balance sheet (liabilities to the IMF and the AMF). The 2003 brochure shows government liabilities under ‘Other Investment’ include bonds issued by the government with BCT help, which should come under ‘Portfolio Investment’ (bonds and notes).
  - Short‑term trade credits stock results from the sum of balance of payment flows; flows are calculated on a residual basis and may partially reflect errors in components, but SDBP efforts aim to limit such errors.
  - Other financial account headings contain data collected for monetary statistics on assets and liabilities of monetary institutions.

### 3.1.2 Source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required.
- Source data are reasonably consistent with BPM5 definitions, scope, classifications, valuation, and time of recording, because:
  - BCT compensates for flaws in bank settlement‑based collection systems by using INS adjusted customs statistics (used as for national accounts), and ministries and foreign embassies for technical assistance and grants.
  - Annual data are provided in transaction currency and converted into dinars at average annual rates.
  - In financing under the “upgrade program” with the European Union, a distinction is easily made between capital transfers and current transfers.
- External debt information obtained as indicated in 3.1.1 is consistent with recommendations in BPM5 and the External Debt Guide.

### 3.1.3 Source data are timely.
- In the ITRS:
  - Transactions are to be reported by authorized intermediaries the day after execution (on the same day in the case of the BCT).
  - Foreign banknote transactions must be reported no more than ten days after the end of the month.
  - In event of repeated or lengthy reporting delays, authorized intermediaries are reminded in monthly meetings with the SDBP; if necessary, the governor discusses the problem with institution presidents at the quarterly meeting with presidents of local banks.
  - Such enforcement is rarely necessary due to close cooperation between BCT and banks and among banks themselves.
  - Monthly BCT meetings help statistical correspondents in commercial banks coordinate.
- Information on external debt is available within SDDS required timeliness.
- Annual data provided by ministries and foreign embassies are available in the first quarter following the year under review.

### 3.2 Assessment of source data
- 3.2.1 Routine assessment of source data:
  - Exchange regulations allow BCT to ensure each exchange operation is reported for balance of payments purposes by an authorized payment intermediary through the “Exchange Titles” database paired with a statistical report.
  - Without simplification or exemption thresholds, the BCT ITRS is likely to record exhaustively all cross‑border transactions settled.
  - Transfers of workers’ remittances are captured easily; there are no informal “Hawalah” type channels in Tunisia.
  - Western Union and Moneygram are not authorized intermediaries and are associated with the Post Office and commercial banks, which handle reporting.
  - Tunisia has an open ITRS, except for foreign banknotes and nonresident accounts in convertible dinars (the reported activity of which is reconciled with changes in balances from beginning to end of the period—closed system).
  - SDBP seeks any information to check or complete ITRS information (e.g., receives information from Tunis Air and Compagnie Tunisienne de Navigation).

### 3.3 Statistical techniques
- 3.3.1 Data compilation techniques:
  - Only foreign banknote transaction reports are still processed partly on a manual basis and are checked to avoid errors.
  - Exchange regulations and the ITRS provide full coverage of settled transactions.
  - The only estimates in the balance of payments are for transactions not involving payment (technical assistance, grants, scholarships), for which annual data are evenly distributed over months or quarters.
  - Careful checks are performed on annual data from various sources to avoid double counting.
- 3.3.2 Other statistical procedures:
  - The c.i.f./f.o.b. coefficient for adjusting imports is revised every two to three years; determined by the BCT on a sample of customers representative of products traded and partner countries, with itemized invoices from the three largest local banks.
  - National Tourism Office data improve the geographical breakdown of “Travel” transactions collected from ITRS and foreign banknote reports.
  - SDBP judges customs statistics to faithfully reflect transactions, especially imports; favorable customs arrangements for expatriates provide no incentives for fraud.
  - Cross‑border trade by the informal sector does not appear to be an issue in Tunisia.
  - Statistics compiled and published are based on raw data with no seasonal adjustment.

### 3.4 Assessment and validation of intermediate data and statistical outputs
- 3.4.1 Validation against other information:
  - SDBP compares results with other sources to guarantee validity of source data and aggregated data.
  - Portfolio investment validated with a representative of the CMF.
  - FDI annual data determined by BCT together with FIPA for manufacturing sector, BCT bank supervision for banking sector, and relevant ministries for hotels and insurance sectors.
- 3.4.2 Assessment and investigation of statistical discrepancies:
  - Current method of calculating FDI and portfolio investment stocks makes assessing realistic rates of return from investment income inconclusive.
  - Interest flows on external debt are fully consistent with corresponding stocks.
  - Difference between ITRS goods transaction data and customs data is used to determine short‑term trade credit.
- 3.4.3 Investigation of statistical discrepancies and indicators:
  - Year after year, “Errors and Omissions” remain fairly stable at a level not exceeding TND 50 million.
  - Errors and Omissions are always negative, indicating a slight statistical bias representing either an underestimate of outflows or an overestimate of inflows.

### 3.5 Revision studies
- 3.5.1 Routine studies and analyses of revisions:
  - In the ITRS, most reports by authorized intermediaries are checked and validated almost in real time, and within a few days at the latest.
  - Cross checks by the SDBP may give rise to changes or inclusion of previously omitted reports over several months following the end of the month in question.
  - No specific revision study is carried out since such revisions are entirely random.
  - The SDBP information system does not keep the history of each transaction recorded; all new information replaces previous information.

*Source: 3.1 Source data (extracted content).*

### 4.                  Serviceability

### 4.                  Serviceability

### 4.1 Periodicity and timeliness

- Periodicity follows dissemination standards.
  - Tunisia’s balance of payments is published monthly by the BCT in the Financial Statistics Bulletin Supplement, expressed in cumulative data from the beginning of the year.
  - It is also published in the economic bulletin Business Conditions Periodical, which gives the cumulative statistics, as well as the last month of the series, which does not appear in the Supplement.
  - A quarterly balance of payments is prepared for SDDS purposes and is published on the BCT website.
  - A more detailed annual balance of payments and the international investment position are published in June in the BCT Annual Report, and in September in the brochure The Balance of Payments in (year).
  - External debt statistics are published in a detailed annual brochure in September; the main components of external debt are also presented in the aforementioned publications.
- Timeliness follows dissemination standards.
  - All of the statistics mentioned are disseminated with the timeliness required by the SDDS.
  - The monthly balance of payments is published within three weeks following the end of the reference month.

### 4.2 Consistency

- Statistics are consistent within the dataset.
  - The concepts, definitions, and classifications used are identical for monthly, quarterly, and annual statistics.
  - Annual statistics are more detailed.
  - The sum of the quarterly statistics equals the annual statistics.
- Statistics are consistent or reconcilable over a reasonable period of time.
  - Balance of payments data compiled in accordance with the BPM5 methodology have been calculated backwards to 1993 by the SDBP.
  - The international investment position data are also available starting from 1993.
  - An explanatory note was inserted into the brochure the first three times that the annual balance of payments was published in accordance with the new methodology.
- Statistics are consistent or reconcilable with those obtained through other data sources and/or statistical frameworks.
  - Because of the sources used and the ongoing cooperation among the different producing agencies, the balance of payments statistics are consistent with national accounts, monetary statistics, government finance, and external debt statistics.

### 4.3 Revision policy and practice

- Revisions follow a regular and transparent schedule.
  - Revisions are introduced as the SDBP becomes aware of them, except for the period following the first publication of a full year as the sum of twelve months, and up to the compilation of the annual figures for the Annual Report, during which time the data are provisionally frozen.
  - Pending revisions are incorporated into the Annual Report data. The data are then considered final, and the asterisk indicating that they are provisional is deleted.
  - Upon publication of the annual balance of payments brochure, however, new revisions may be introduced as needed.
  - To ensure consistency between the statistical series, any subsequent adjustments (to the external trade data, for example, indicated by the INS) may be introduced at any time. This practice is not made known to the public.
- Preliminary and/or revised data are clearly identified.
  - An asterisk identifies provisional data.
- Studies and analyses of revisions are made public.
  - Given the source data collection system and storage method, the SDBP does not conduct any specific revision studies (see 4.3.3).

### 5 Accessibility

#### 5.1 Data accessibility

- Presentation and comparability
  - The statistics are presented clearly in BCT publications.
  - Annual data are published in the Annual Report and then in the balance of payments brochure together with graphs and detailed descriptions of developments over the year in question.
  - The same is true for external debt statistics.
  - The comparability of the balance of payments and international investment position statistics would be facilitated if the BCT adopted a presentation format in its publications that was more consistent with the BPM5 standard presentation.
  - In its annual publications, the BCT provides numerous additional useful details in almost all headings such as trade balance trends by product group, or trends in the main indicators in the tourism sector.
- Dissemination media and format
  - All balance of payments statistics are published on the BCT website and in print.
- Release schedule
  - The quarterly statistics release calendar for the coming year is published on the BCT website in November. The calendar is strictly adhered to.
- Simultaneous availability
  - The statistics are made available to all users simultaneously on the BCT website or in print.
- Non-routine data access
  - Under BCT policy, nothing is made available that is not published. The BCT does, however, release additional information that is available, if it is part of a published aggregate (example: breakdown by mode of transport of the general “Transportation” heading provided to the INS).
  - The SDBP considers additional requests for information from users on a case-by-case basis. Due to its small staff, the SDBP only responds to those requests that it can meet promptly and usually offers to make the information requested available in its offices, if such information exists.

#### 5.2 Metadata accessibility

- Documentation availability
  - The metadata prepared by the SDBP in preparation for Tunisia’s accession to the SDDS are the most accessible source of information as regards concepts, definitions, sources, and methods used to compile statistics on the external sector. They are only accessible through the IMF’s DSBB.
  - Printed documentation is also available for consultation in BCT offices.
  - This documentation was assembled during the seminar organized in Tunisia in 1996 with the cooperation of the IMF, in preparation for the migration to the BPM5 methodology.
- Levels of detail
  - The ‘Statistics’ section of the BCT website gives the list of external sector statistical series and their links.
  - The CNS publishes an annual report that lists the statistical agencies and the statistics that they produce, the BCT and its statistics included.

#### 5.3 Assistance to users

- Contact points
  - No mention is made in the national publications of a contact person for questions about balance of payments statistics.
  - The BCT website gives a single e-mail for all requests. The Press and Public Relations Office channels the requests to the relevant department.
  - The SDBP tries to respond to the requests in good time, within the aforementioned constraints.
- Catalogs and publication access
  - The list of BCT publications with the prices and subscription form are available on the BCT website. Users may contact the Publications Department for assistance.

*Source: _cr06300 - 4.                  Serviceability*

### 3.2 Assessment of source

### 3.2 Assessment of source

### Source data assessment
- Source data are regularly assessed.
- 3.2.1 Source data—including censuses, sample surveys, and administrative records—are routinely assessed, e.g., for coverage, sample error, response error, and nonsampling error; the results of the assessments are monitored and made available to guide statistical processes.

### Statistical techniques
- 3.3 Statistical techniques—Statistical techniques employed conform to sound statistical procedures.
- 3.3.1 Data compilation employs sound statistical techniques to deal with data sources.
- 3.3.2 Other statistical procedures (e.g., data adjustments and transformations, and statistical analysis) employ sound statistical techniques.

### Assessment and validation of intermediate data and outputs
- 3.4 Assessment and validation of intermediate data and statistical outputs—Intermediate results and statistical outputs are regularly assessed and validated.
- 3.4.1 Intermediate results are validated against other information where applicable.
- 3.4.2 Statistical discrepancies in intermediate data are assessed and investigated.
- 3.4.3 Statistical discrepancies and other potential indicators or problems in statistical outputs are investigated.

### Revisions and reliability
- 3.5 Revision studies—Revisions, as a gauge of reliability, are tracked and mined for the information they may provide.
- 3.5.1 Studies and analyses of revisions are carried out routinely and used internally to inform statistical processes (see also 4.3.3).

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### 4 Serviceability (periodicity, consistency, revision policy)

### Periodicity and timeliness
- 4.1 Periodicity and timeliness—Periodicity and timeliness follow internationally accepted dissemination standards.
- 4.1.1 Periodicity follows dissemination standards.
- 4.1.2 Timeliness follows dissemination standards.

### Consistency
- 4.2 Consistency—Statistics are consistent within the dataset, over time, and with major datasets.
- 4.2.1 Statistics are consistent within the dataset.
- 4.2.2 Statistics are consistent or reconcilable over a reasonable period of time.
- 4.2.3 Statistics are consistent or reconcilable with those obtained through other data sources and/or statistical frameworks.

### Revision policy and practice
- 4.3 Revision policy and practice—Data revisions follow a regular and publicized procedure.
- 4.3.1 Revisions follow a regular and transparent schedule.
- 4.3.2 Preliminary and/or revised data are clearly identified.
- 4.3.3 Studies and analyses of revisions are made public (see also 3.5.1).

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### 5 Accessibility, metadata, and user assistance

### Data accessibility
- 5.1 Data accessibility—Statistics are presented in a clear and understandable manner, forms of dissemination are adequate, and statistics are made available on an impartial basis.
- 5.1.1 Statistics are presented in a way that facilitates proper interpretation and meaningful comparisons (layout and clarity of text, tables, and charts).
- 5.1.2 Dissemination media and format are adequate.
- 5.1.3 Statistics are released on a preannounced schedule.
- 5.1.4 Statistics are made available to all users at the same time.
- 5.1.5 Statistics not routinely disseminated are made available upon request.

### Metadata accessibility
- 5.2 Metadata accessibility—Up-to-date and pertinent metadata are made available.
- 5.2.1 Documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques is available, and differences from internationally accepted standards, guidelines, or good practices are annotated.
- 5.2.2 Levels of detail are adapted to the needs of the intended audience.

### Assistance to users
- 5.3 Assistance to users—Prompt and knowledgeable support service is available.
- 5.3.1 Contact points for each subject field are publicized.
- 5.3.2 Catalogs of publications, documents, and other services, including information on any charges, are widely available.

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### Detailed Results of Tunisia’s User Survey — Summary

### Survey scope and respondents
- The authorities sent questionnaires to 14 users; responses were received from 12 of them.
- Respondent types included international and domestic banks, international and regional organizations, the financial media, employers and producers associations, think tanks, the trade unions, and some users of data in the public administration.
- Questionnaire Results Analyzed by Type of User (April 19, 2005):
  - Banks: Total Sent 3, Total Received 3, In % Received 100%
  - Media: Total Sent 2, Total Received 1, In % Received 50%
  - International organizations: Total Sent 3, Total Received 2, In % Received 67%
  - Employers’ associations: Total Sent 1, Total Received 1, In % Received 100%
  - Labor unions: Total Sent 1, Total Received 1, In % Received 100%
  - Think tanks: Total Sent 1, Total Received 1, In % Received 100%
  - Government: Total Sent 3, Total Received 3, In % Received 100%
  - Total: Total Sent 14, Total Received 12, In % Received 86%

### Overall user satisfaction and main findings
- Users overall expressed satisfaction with the quality of the statistics produced in Tunisia.
- On a five point scale (1 meaning poor and 5 excellent), respondents’ average rating for the overall quality of the official statistics for all assessed sectors was a 3.8.
- The lowest average score was 3.5 for GFS and the highest was 4.1 for monetary statistics.
- Most users regarded Tunisia’s official macroeconomic statistics to be of better quality than the statistics of countries at similar levels of development in the region.
- Main uses of official statistics (in order of importance): general economic background, analysis of current developments, analysis of trends, comparisons with developments in other countries, and economic research.
- Most frequently used macroeconomic statistics: monetary and balance of payments statistics, closely followed by national accounts statistics. GFS are used less frequently.
- Main source of official statistics: according to most users, official publications and press releases. Similar numbers of users indicated use of publications of international organizations about Tunisia.
- Over 40 percent of users do not consult official descriptions of the sources and methods used to compile the official statistics.
- Key user suggestions focused on national accounts: diversification of dissemination means for quarterly national accounts; dissemination of data with greater level of detail, including information on the informal sector. Some respondents suggested improving timeliness of national accounts, GFS, and balance of payments.

### Detailed questionnaire figures (selected)
- Total Number of Responses to question 19 (Which official statistics do you use regularly?):
  - a. National accounts (NA): 9
  - b. Prices: 8
  - c. Government finance statistics (GFS): 6
  - d. Monetary statistics (Monetary): 10
  - e. Balance of payments (BOP): 10
  - f. Other:
    - Production indices: 6
    - Labor market: 6
    - Merchandise trade: 9
    - International reserves and foreign currency liquidity: 9
    - External debt: 9
    - International investment position: 10
    - Other: 2

- Question 20 (Where do you obtain the official statistics?):
  - a. Official press releases and publications on macroeconomic statistics: 10
  - b. Private sector summaries and analyses: 5
  - c. Official policy papers: 10
  - d. Publications from international organizations about the country: 10
  - e. Other sources: 1

- Question 21 (Do you refer to official descriptions of the sources and methods?):
  - Yes: 7
  - No: 5

- Uses of official statistics (question 4; number of responses):
  - Analysis of current developments for short-term decision making: 10
  - Analysis of trends for longer-term policy formulation: 10
  - Econometric model building and forecasting: 3
  - Economic research: 6
  - Comparison with economic developments in other countries: 7
  - General economic background: 11
  - Other: 1

- Coverage and detail (question 5.1 and 5.2; aggregated Yes/No by series in table):
  - General satisfaction with coverage (Yes/No): NA 10/2; Prices 6/3; GFS 7/2; Monetary 10/1; BOP 10/1
  - Satisfaction with level of detail (Yes/No): NA 10/2; Prices 8/2; GFS 7/2; Monetary 11/1; BOP 11/1

- Periodicity and timeliness (question 6.1 and 6.2):
  - Satisfied with frequency of compilation (Yes/No): NA 9/2; Prices 6/3; GFS 9/1; Monetary 10/1; BOP 9/1
  - Consider statistics disseminated with appropriate timeliness (Yes/No): NA 8/2; Prices 6/3; GFS 7/2; Monetary 9/1; BOP 9/2

- Dissemination practices and release calendar (question 7.1–7.3):
  - Know of publicly disseminated calendar (Yes/No): NA 6/4; Prices 5/4; GFS 5/3; Monetary 7/4; BOP 7/4
  - If calendar exists, are statistics released on announced dates (Yes/No): NA 5/4; Prices 4/4; GFS 4/3; Monetary 6/4; BOP 5/4
  - Is there enough information about revisions (Yes/No): NA 9/2; Prices 7/2; GFS 8/1; Monetary 9/2; BOP 9/2

- Accessibility (question 8):
  - Can you easily access the official statistics? (Yes/No): NA 11/1; Prices 9/1; GFS 9/1; Monetary 11/1; BOP 11/1
  - Can you easily access explanatory/methodological information? (Yes/No): NA 8/4; Prices 6/4; GFS 6/3; Monetary 8/4; BOP 8/4
  - Is methodology information sufficiently clear and at adequate detail (Yes/No/No comments):
    - NA: Yes 6, No 2, No comments 3
    - Prices: Yes 4, No 2, No comments 3
    - GFS: Yes 5, No 3, No comments 3
    - Monetary: Yes 8, No (not listed), No comments 3
    - BOP: Yes 9, No (not listed), No comments 2
  - How do you get access to official statistics (counts):
    - Official releases: 9
    - Hard copy publications: 11
    - Data specifically requested: 5
    - Official website: 6
    - Other: 2
    - E-mail requests: 3

- Overall assessment (question 9):
  - Is the underlying methodology sound and appropriate? (Yes/No aggregated across series): Yes 7, No 5 (additional per-series counts shown in table)
  - Are the official statistics unbiased and accurate? (Yes/No): NA 9/1; Prices 7/2; GFS 9/1; Monetary 10/0; BOP 10/0
  - How do you compare quality with other countries in the region (Better/Same/Worse):
    - NA: Better 8, Same 2, Worse 1
    - Prices: Better 6, Same 1, Worse 2
    - GFS: Better 6, Same 2, Worse 1
    - Monetary: Better 8, Same 2, Worse 1
    - BOP: Better 8, Same 2, Worse 1
  - Overall quality assessment (1 poor to 5 excellent; category counts shown in table):
    - NA: Excellent 8, Very Good 2, Good 1, Unsatisfactory 4, Bad 2 (table entries reflect per-series categorizations)

NA = National Accounts; Prices refers to: CPI (Consumer Price Index) and PPI (Producer Price Index); GFS = Government Finance Statistics; Monetary = Monetary Statistics; and BOP = Balance of Payments Statistics.

*Source: _cr06300 - 3.2 Assessment of source*

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_Source: https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06300.pdf_