## Data Quality Assessment Framework July 2003 — Summary Results (Chad)

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### Overall assessment (Section I)
- Chad has participated in the General Data Dissemination System (GDDS) since 2002 and posts its metadata on the IMF’s Dissemination Standards Bulletin Board (DSBB).
- CEMAC produces limited regional regulation; the BEAC promotes harmonized monetary and balance of payments (BOP) statistics regionally.
- Main observation: performance is weak in national accounts and government finance statistics (GFS); monetary and BOP statistics show room for improvement but benefit from the BEAC regional framework.
- National statistical framework aligns mostly with international standards on paper, but enforcement is poor.
- Coordination among agencies is insufficient; interagency committees exist but do not ensure adequate cross-checking or source-data reliability.
- INSEED is underfunded; national accounts activities (e.g., household living conditions surveys) are severely impaired.
- High turnover of human resources, especially in national accounts and BOP areas.
- All datasets suffer from dissemination lags exceeding GDDS recommendations.
- The MEF has no proper dissemination media for GFS.

### Prerequisites of quality and assurances of integrity (Dimensions 0 and 1)
- Legal/institutional framework:
  - INSEED operates under Law 13/PR/99 (June 15, 1999) with financial autonomy and responsibility for national accounts.
  - National statistical system components: CSS, CPS, INSEED, statistical units in ministries and BEAC; CSS and CPS have not met to date.
  - INSEED’s de facto authority limited beyond real sector statistics; coordination with BEAC problematic.
- Resources and management:
  - Since 2002 staff increases in national accounts occurred through special funding likely not permanent.
  - INSEED’s pay schedule is uncompetitive; premises and computer equipment improved but funding remains insufficient.
  - INSEED relies on external financing for large-scale operations: more than 80 percent of funding for large-scale statistical operations comes from external sources.
  - INSEED staff performance is not routinely assessed.
- Access, confidentiality, transparency:
  - CCM members have access to statistics prior to public release but this is not publicized.
  - No advance notice of changes in national accounts compilation is given.
  - Statistical secrecy/confidentiality provisions exist in law; exceptions noted in practice (disclosure of enterprise data in INSEED bulletins).
- Agency-specific assurances:
  - MEF: legal mandate to compile GFS (TOFE and debt statistics); dissemination responsibility not specified in official text; allocated resources inadequate.
  - BEAC: mandated to produce monetary statistics; decree 164-F, 1967 appoints BEAC as official compiler of national BOP statistics; statistical reporting mandatory with penalties; BEAC rules adhere to professional independence.

### Summary practice gradings (selected)
- Dimension 0. Prerequisites of quality (key examples)
  - 0.1 Legal and institutional environment: National Accounts LO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics O
  - 0.2 Resources: National Accounts LNO; Government Finance Statistics LNO; Monetary Statistics O; Balance of Payments Statistics LNO
- Dimension 1. Assurances of integrity (key examples)
  - 1.1 Professionalism: National Accounts LO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics O
  - 1.2 Transparency: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics LO; Balance of Payments Statistics LO
- Dimension 2. Methodological soundness (key examples)
  - 2.1 Concepts and definitions: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics LO; Balance of Payments Statistics O
- Dimension 3. Accuracy and reliability (key examples)
  - 3.1 Source data: National Accounts LNO; Government Finance Statistics O; Monetary Statistics LO; Balance of Payments Statistics LO

### Authorities’ response (letter dated April 27, 2007) — key points
- Contributors: INSEED, MFI (MEF), BEAC, under National Coordinator.
- Relevance: GFS respond to decision-makers’ needs; institutional coverage enables INSEED to compile national accounts.
- Professionalism: MFI periodically sends GFS to BEAC and INSEED for their publications.
- Methodological soundness: Authorities request clarification on the "adjustment item" used to calculate the cash-basis deficit; confirm it includes expenditures paid before authorization and those paid in respect of the previous fiscal year.
- Transition to GFSM 2001: Authorities consider it essential and request IMF technical assistance.

---

### Methodological soundness — National accounts (Dimension 2)
- Concepts and definitions:
  - National accounts follow an oversimplified system introduced in 1995; sequence of accounts recommended in the 1993 SNA is not completely compiled.
  - Departures from the 1993 SNA are not documented; INSEED has no formal migration plan to the 1993 SNA.
- Scope and classification:
  - Annual GDP and value added calculated for 21 industries but published for 15 industries only.
  - No institutional sector accounts; classification of industries and products is specific to Chad.
  - Production boundary and assets boundary limited; some foreign-based business branches not covered.
- Basis for recording:
  - Market valuation broadly used, but government-related transactions collected on a cash or commitments basis (revenues cash; expenditures commitments).
  - No estimation of consumption of fixed capital; cash data not converted to accrual for government.
- Statistical techniques:
  - Heavy reliance on indirect estimation and outdated fixed ratios.
  - Household final consumption often estimated as a residual and not critically reviewed.
  - No inventory estimation except livestock and growing crops; single indicator method used for volume measures; no chaining of indices.

### Methodological soundness — Government Finance Statistics (GFSM 1986 basis)
- Concepts and definitions:
  - TOFE broadly consistent with GFSM 1986; no migration path to GFSM 2001 adopted.
- Scope:
  - TOFE covers the Budgetary Central Government (BGE); social security schemes and local governments not included.
- Basis for recording:
  - Revenues: cash basis. Expenditures: commitment basis. An adjustment item used to calculate cash deficit but disregards some committed expenditures with no payment order (DENO).
  - Debt recorded at face value exclusive of interest.
- Source data and assessment:
  - Source data: accounting and administrative records; complete for covered scope but limited coverage overall.
  - Domestic bank financing from monetary statistics is not validated against the General Balance of Accounts (BGC).

### Methodological soundness — Monetary statistics (Guide to Money and Banking Statistics)
- Concepts and definitions:
  - Broadly consistent with BEAC/Guide; BEAC has not determined migration path to MFSM.
- Scope:
  - Broad money covers BEAC, commercial banks, and deposits with the postal administration; micro-finance institutions excluded.
- Classification/sectorization:
  - Bank reporting sectorization of private and public entities needs revision; sectorization outdated.
- Basis for recording:
  - Commercial banks report on an accrual basis; accrued interest not incorporated into outstanding amounts of underlying financial assets/liabilities.
- Source data and processing:
  - Monthly returns from commercial banks; BEAC headquarters delay transmission to Chad DNT by one to two months affects timeliness.

### Methodological soundness — Balance of payments (BPM5)
- Concepts and definitions:
  - BOP compiled in conformity with BPM5.
- Scope and coverage:
  - BOP records transactions between residents and nonresidents, including informal sector and smuggling.
- Source data:
  - Compiled mainly from surveys of major operators and bank settlement reports; respondents often late in responding.
- Statistical techniques:
  - Adjustments for unrecorded cross-border and contraband trade, travel, workers' remittances, and bank deposits abroad; iterative cross-checks used.
- Timeliness:
  - Annual BOP data released to the public about 18 months after end of reference period; GDDS recommends 6 months.

---

### Accuracy and reliability (Dimension 3) — key findings
- Source data adequacy:
  - National accounts source data insufficient and “more meager than ten years earlier,” except for oil activities.
  - No business register; customs trade data outdated (no detailed foreign trade statistics since 1997).
  - Household surveys irregular: ECOSIT-1 (1995) and ECOSIT-2 (2003/2004) with processing delays.
  - GFS source data satisfactory for covered scope.
  - BOP source enterprises late in responding.
- Assessment and validation:
  - No systematic assessment of national accounts source data; only elementary statistical techniques applied.
  - Compilers rely heavily on fixed ratios and indirect estimates.
  - No revision studies for national accounts and BOP statistics; poor GFS archiving prevents revision studies.
- Serviceability and consistency:
  - All datasets compiled with GDDS-recommended periodicity but timeliness deficient.
  - Broad money and credit aggregates disseminated within GDDS timeliness; central bank aggregates delayed due to BEAC headquarters lag.
  - National accounts, annual central government aggregates, and BOP statistics largely miss GDDS timeliness.
  - Noted inconsistencies:
    - sizable gap in foreign trade related to crude oil extraction between national accounts and BOP statistics (differences since 2002 reached “more than 25 percent of GDP” in some comparisons);
    - discrepancy on short-term foreign assets and liabilities between monetary and BOP statistics;
    - long-standing inconsistency in net position of government (bank financing) between GFS and monetary statistics; since 2004 TOFE uses monetary statistics for financing to circumvent but without reconciliation.
  - No regular and continuous reconciliation attempts among agencies.

---

### Serviceability: periodicity and timeliness (selected GDDS comparisons)
- Real sector: National Accounts
  - GDDS timeliness: 10–14 months; Chad timeliness: 2 Yrs. (final acc.)
  - GDP (nominal and real): GDDS timeliness: 6–9 months; Chad timeliness: Provisional: 6 M; Final accounts: 2Y
- Fiscal sector: Central govt. operations (TOFE)
  - GDDS timeliness: 6–9 months; Chad timeliness: 9 months
  - Central govt. budgetary aggregates: GDDS timeliness: 1 quarter; Chad timeliness: 9 months
- Financial sector: Depository Corporations Survey (broad money)
  - GDDS timeliness: 2–3 months; Chad timeliness: 3 months
- External sector: Balance of payments
  - GDDS timeliness: 6 months; Chad timeliness: 18 months
- International Investment Position (IIP)
  - GDDS timeliness: 6–9 months; Chad timeliness: 9 months

---

### Accessibility and dissemination practices (Dimension 5)
- INSEED:
  - Dissemination impeded by lack of resources.
  - National Accounts and Aggregates 1995–2004 published September 2004 (first since 1997); 200 copies printed.
  - INSEED website sparsely presents series of GDP at current and constant prices.
  - No preannounced release schedule; CCM members receive data before other users.
- MEF:
  - Does not operate a website or publish a bulletin; GFS disseminated via INSEED and BEAC with delays.
- BEAC:
  - Operates a website where monetary and BOP statistics are accessible.
  - Publishes irregularly and with long lag a bulletin Études et Statistiques; methodological note on monetary statistics available.
- GDDS metadata:
  - Metadata in English posted on IMF DSBB; not updated since July 2002.
  - Metadata in French not posted on national websites.
- Release practices and user assistance:
  - None of INSEED, MEF, or BEAC publishes a preannounced release schedule.
  - Except for monetary statistics, assistance to users limited and there is no catalog of statistical publications.

---

### Key staff recommendations (prioritized and dataset-specific)

- Cross-cutting (selected)
  - Review sectorization of all public entities jointly (INSEED, MEF, BEAC); use provisional outcome of BEAC Libreville seminar 2002.
  - Update GDDS metadata in English at least once a year; post GDDS metadata in French on national websites.
  - Create website hyperlinks from each agency to Chad’s GDDS page on IMF DSBB.
  - Release data simultaneously to all users; if prior access unavoidable, widely disseminate names of officials/agencies receiving prior access.
  - Establish, disseminate, and adhere to advance calendars for data release.
  - Implement active program of consultation with data users, including periodic surveys.

- National accounts — High priority
  - Increase human and financial resources at INSEED: allocate staff with relevant skills adequate to multiyear statistical program.
  - Increase and provide regularly recurrent national public subsidies; actually allocate to INSEED its share of the statistical tax on customs.
  - Define a dissemination policy and establish a release calendar.
  - Revisit cooperation mechanisms between INSEED and Customs for 2004–2005 foreign trade statistics; coordinate computer resources and processing of customs report forms.
  - Establish procedure to gauge consistency of foreign trade data compiled by INSEED and BEAC; investigate and explain discrepancies.
  - Process foreign trade statistics by products for 2004 and 2005.

- Government finance statistics — High priority
  - Identify gaps between the deficit and financing; systematically reconcile bank financing calculated from monetary statistics and from the BGC and apply the latter to the TOFE.
  - Group TOFE details according to economic classification and adopt GFSM 2001 classification system.
  - By decree, assign compiling directorates within MEF (DEP and DD) responsibility for regular dissemination respecting GDDS and on adequate media (GFS bulletin, website).
  - Periodically disseminate timely TOFE and debt statistics (annual, quarterly, monthly); consider contractual use of BEAC/INSEED bulletins/websites until MEF website set up.
  - Produce yearly GFS publication containing TOFE and debt statistics time series and include commentaries and charts.
  - Keep records of preliminary statistics for revision studies; disseminate technical note on GFS compilation sources and methods.

- Monetary statistics — High priority
  - Define an action plan to migrate to the MFSM.
  - Incorporate micro-finance institutions’ transactions within the monetary survey.
  - Reduce delay in transmission by BEAC headquarters to the DNT of its balance sheet; transmission should be electronic.
  - Implement the Cerber system in Chad rapidly.
  - Strictly adhere to GDDS timeliness for the monetary survey (one to three months); update financial corporations breakdown; add analyses, graphs, and comments.

- Balance of payments — High priority
  - Increase personnel in the Balance of Payments Unit at DNT by at least one person; review needs after improvement of commercial bank reporting.
  - Provide mid-level staff with training aligned with their work.
  - Reinstate flow of information suspended from BEAC headquarters to the DNT (e.g., operations of the French Development Agency).
  - Enhance cooperation among BEAC, INSEED, and MEF to solve inconsistencies in trade data and develop bridge tables; launch information campaign to increase survey response rates.

---

### Users’ survey (March–May 2005) — salient results
- Sample: 46 users surveyed; 25 responses (53 percent).
- Which official statistics are used regularly (counts):
  - National accounts: 14; Prices: 15; GFS: 16; Monetary: 14; BOP: 13.
- Sources used:
  - INSEED: 16; BEAC: 22; MEF: 16.
- Awareness and satisfaction:
  - Very low awareness of an advance release calendar: for National Accounts, count Yes = 0 / No = 19.
  - Overall quality mean scores (1 poor — 5 excellent):
    - NA = 2.61; Prices = 2.84; GFS = 2.82; Monetary = 3.76; BOP = 3.19.
- Main user-identified gaps:
  - absence of recent agricultural data; weaknesses in customs statistics and livestock trade statistics; informal sector not included in national accounts; price indices scope limited to N’Djamena; no statistics on employment/unemployment.

---

### Selected quantitative excerpts and series comparisons (examples preserved verbatim)
- National accounts periodicity and timeliness:
  - National Accounts: GDDS timeliness: 10–14 months; Chad timeliness: 2 Yrs. (final acc.)
  - GDP provisional: 6 M; Final accounts: 2Y
- National accounts published growth-rate series (percent) — comparisons:
  - Macroeconomic framework February 2004, INSEED: 1998: 5.9; 1999: - 0.5; 2000: - 0.7; 2001: 9.6; 2002: 10.5; 2003: 9.2
  - National accounts and aggregates 1995/2004, September 2004, INSEED: 1998: 7.0; 1999: - 0.8; 2000: - 0.6; 2001: 9.6; 2002: 10.1; 2003: 10.5
  - BEAC website: 1998: 6.0; 1999: - 0.6; 2000: 9.4; 2001: 9.7; 2002: 11.9
- Monetary/statistical operations and system figures:
  - Within CEMAC as a whole, currency outstanding represents about 40 percent of the means of payment and more than 25 percent of the money supply.
  - Results of BEAC banknote sorting (April 2004–March 2005): 70 percent of the banknotes issued by the DNT are circulating within Chad, and 30 percent of them in Cameroon. 70 percent of the banknotes circulating in Chad were issued by the DNT, while 30 percent come from other CEMAC member countries (Cameroon 20 percent; Central African Republic 6 percent).

---

*Source: ROSC Data Module — Data Quality Assessment Framework July 2003 — Summary Results (Chad); Detailed Assessments Using the Data Quality Assessment Framework (DQAF); International Monetary Fund; August 15, 2007.*

### 1. Data Quality Assessment Framework July 2003—Summary Results...................................8

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

### Overall assessment (Section I)
- Chad has participated in the General Data Dissemination System (GDDS) since 2002 and posts its metadata on the IMF’s Dissemination Standards Bulletin Board (DSBB).
- CEMAC produces limited regional regulation; the BEAC promotes harmonized monetary and balance of payments (BOP) statistics regionally.
- Main observation: performance is weak in national accounts and government finance statistics (GFS); monetary and BOP statistics show room for improvement but benefit from the BEAC regional framework.
- National statistical framework aligns mostly with international standards on paper, but enforcement is poor.
- Coordination among agencies is insufficient; interagency committees exist but do not ensure adequate cross-checking or source-data reliability.
- INSEED is underfunded; national accounts activities (e.g., household living conditions surveys) are severely impaired.
- High turnover of human resources, especially in national accounts and BOP areas.
- All datasets suffer from dissemination lags exceeding GDDS recommendations.
- The MEF has no proper dissemination media for GFS.
- The ROSC data module includes a summary assessment by agency and dataset (four-part scale) and staff recommendations in Section III (authorities’ response and detailed assessments are separate documents).

### Prerequisites of quality and assurances of integrity (Dimension 0 and 1)
- Legal/institutional framework:
  - INSEED operates under Law 13/PR/99 (June 15, 1999) with financial autonomy and responsibility for national accounts.
  - National statistical system includes CSS, CPS, INSEED, statistical units in ministries and BEAC; CSS and CPS have not met to date.
  - INSEED’s de facto authority is limited beyond real sector statistics; coordination with BEAC is problematic.
- Resources and management:
  - Since 2002 staff increases in national accounts occurred through special funding that is likely not permanent.
  - INSEED’s pay schedule is uncompetitive; premises and computer equipment have improved but funding remains insufficient.
  - INSEED’s share of the statistics user fee is not allocated; government subsidy is limited; management of limited resources is poor.
  - INSEED staff performance is not routinely assessed.
- Access, confidentiality, and transparency:
  - CCM members have access to statistics prior to public release but this is not publicized.
  - No advance notice of changes in national accounts compilation is given.
  - Statistical secrecy/confidentiality provisions exist in law; exceptions noted for the small number of industrial units.
- MEF (Ministry of Economy and Finance) specifics:
  - Legal mandate to compile GFS (TOFE and debt statistics); legal right to request source data from all central government agencies.
  - Coordination via TOFE Committee and CCM; dissemination responsibility not specified in official text.
  - Allocated resources generally inadequate; GFS meet decision-makers’ needs but other users’ needs are not monitored.
  - No evidence of political interference; MEF staff bound by civil service code including professional secrecy.
- BEAC specifics:
  - BEAC mandated to produce national monetary statistics; decree 164-F, 1967 appoints BEAC as official compiler of national BOP statistics.
  - Responsibilities split between Headquarters (methodology and regional data collection) and the National Directorate for Chad (DNT).
  - Statistical reporting is mandatory with penalties; confidentiality recognized in staff rules.
  - Human, financial, and computer resources tight but sufficient for monetary statistics; insufficient human resources for BOP.
  - High turnover impairs analytical continuity; regional training encouraged.
  - New chart of accounts and Cerber system should improve accuracy/timeliness, but Chad lags other CEMAC members in implementation.
  - BEAC rules adhere to principles of professional independence.

### Methodological soundness (Dimension 2)
- National accounts:
  - Follow an oversimplified system; the sequence of accounts recommended in the 1993 SNA is not completely compiled.
- Government finance statistics (GFS):
  - TOFE broadly consistent with GFSM 1986 except institutional coverage and transaction classification are deficient.
  - MEF and BEAC have not determined migration paths to GFSM 2001 (for GFS) or to the MFSM (for monetary statistics).
- Monetary statistics:
  - Based on A Guide to Money and Banking Statistics in International Financial Statistics.
  - Micro-finance operations are not collected; sectorization of government and other public entities is obsolete.
- Balance of payments (BOP):
  - Compiled in conformity with BPM5.
- General methodological note:
  - Decisions on data sources, procedures, and methodologies are based solely on statistical considerations (BEAC).

### Accuracy and reliability (Dimension 3)
- Source data adequacy:
  - National accounts source data are insufficient in many areas and more meager than ten years earlier, except for oil activities; data received from a small number of enterprises.
  - Surveys on households and the informal sector are irregular.
  - For BOP, enterprises are late in responding to questionnaires.
  - Source data for GFS are satisfactory.
- Assessment and techniques:
  - Varying checks are applied across datasets, from simple formal control to cross-checking, but no systematic assessment is performed for national accounts source data.
  - Only elementary statistical techniques are applied for macroeconomic compilations; compilers rely heavily on outdated fixed ratios and indirect estimates.
  - Household final consumption in national accounts is not critically reviewed despite erratic annual changes.
  - Poor archiving practices for GFS prevent revision studies.
  - No revision studies for national accounts and BOP statistics.
- Serviceability and consistency:
  - All datasets compiled with the periodicity recommended in the GDDS.
  - Broad money and credit aggregates disseminated within GDDS timeliness; central bank aggregates dissemination delayed due to late availability of the DNT balance sheet from BEAC headquarters.
  - Dissemination of national accounts, annual central government aggregates, and BOP statistics largely miss recommended GDDS timeliness.
  - Quarterly central government aggregates and central government debt are not disseminated.
  - Internal and prolonged consistencies broadly satisfactory; consistency across datasets is weak.
  - Noted inconsistencies:
    - Sizable gap in foreign trade related to crude oil extraction between national accounts and BOP statistics.
    - Discrepancy on short-term foreign assets and liabilities between monetary and BOP statistics.
    - Long-standing inconsistency in the net position of the government (bank financing) between GFS and monetary statistics; circumvented beginning 2004 by TOFE using corresponding data part of monetary statistics.
  - No regular and continuous reconciliation attempts among agencies.
  - Revision practices:
    - National accounts: revision cycle well-established; preliminary and revised data properly identified when published.
    - GFS: no revision policy or practice exists but magnitude of revisions is very small.
    - Monetary statistics: deemed final when published; not subject to a revision cycle.
    - BOP: preliminary BOP statistics are available only internally.

### Accessibility (Dimension 5) and dissemination practices
- INSEED:
  - Dissemination impeded by lack of resources.
  - National accounts sequence of accounts published only once (September 2004) since 1997.
  - Some national accounting aggregates published twice a year with a six-month lag as part of the macroeconomic outlook.
  - INSEED’s website sparsely presents a series of GDP estimates at current and constant prices.
- MEF:
  - Does not operate a website or publish a bulletin; GFS disseminated via INSEED and BEAC with considerable delays.
- BEAC:
  - Operates a website where monetary and BOP statistics are conveniently accessible.
  - Publishes irregularly and with very long lag a statistical bulletin that includes a summary methodology for monetary statistics.
- GDDS metadata:
  - Metadata in French are not posted on any national website (English metadata posted on IMF website).
- Release practices and user assistance:
  - None of INSEED, MEF, or BEAC publishes a preannounced release schedule.
  - Except for monetary statistics, assistance to users is limited and there is no catalog of statistical publications.

### Assessment by agency and dataset — summary ratings (Table 1 key: O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; NA = Not Applicable)
- Dimension 0. Prerequisites of quality
  - 0.1 Legal and institutional environment: National Accounts LO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics O
  - 0.2 Resources: National Accounts LNO; Government Finance Statistics LNO; Monetary Statistics O; Balance of Payments Statistics LNO
  - 0.3 Relevance: National Accounts LO; Government Finance Statistics LO; Monetary Statistics LNO; Balance of Payments Statistics LNO
  - 0.4 Other quality management: National Accounts LO; Government Finance Statistics LNO; Monetary Statistics LO; Balance of Payments Statistics LO
- Dimension 1. Assurances of integrity
  - 1.1 Professionalism: National Accounts LO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics O
  - 1.2 Transparency: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics LO; Balance of Payments Statistics LO
  - 1.3 Ethical standards: National Accounts LO; Government Finance Statistics O; Monetary Statistics O; Balance of Payments Statistics O
- Dimension 2. Methodological soundness
  - 2.1 Concepts and definitions: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics LO; Balance of Payments Statistics O
  - 2.2 Scope: National Accounts LO; Government Finance Statistics LNO; Monetary Statistics LNO; Balance of Payments Statistics O
  - 2.3 Classification/sectorization: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics LNO; Balance of Payments Statistics O
  - 2.4 Basis for recording: National Accounts LO; Government Finance Statistics LO; Monetary Statistics LO; Balance of Payments Statistics LO
- Dimension 3. Accuracy and reliability
  - 3.1 Source data: National Accounts LNO; Government Finance Statistics O; Monetary Statistics LO; Balance of Payments Statistics LO
  - 3.2 Assessment of source data: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics LO
  - 3.3 Statistical techniques: National Accounts LNO; Government Finance Statistics LO; Monetary Statistics O; Balance of Payments Statistics O

*Source: ROSC Data Module — Data Quality Assessment Framework July 2003 — Summary Results (Chad).*

### 3.4   Assessment   and   valid

### 3.4 Assessment and validation of intermediate data and statistical outputs

### Major findings — practice gradings and explanations
- Practice observed: current practices generally in observance meet or achieve the objectives of DQAF internationally accepted statistical practices without any significant deficiencies.
- Practice largely observed: some departures, but these are not seen as sufficient to raise doubts about the authorities’ ability to observe the DQAF practices.
- Practice largely not observed: significant departures and the authorities will need to take significant action to achieve observance.
- Practice not observed: most DQAF practices are not met.
- Not applicable: used only exceptionally when statistical practices do not apply to a country’s circumstances.

### INSEED — Prerequisites of quality (Dimension 0)
- Legal and institutional environment:
  - Law 13/PR/99 sets out the institutional framework, general statistical principles, and relations between the agencies responsible for producing official statistics in the national statistical system.
  - Under this law, INSEED is responsible for preparing the national accounts.
  - The framework includes the Superior Council for Statistics (CSS), the Statistics Program Committee (CPS), INSEED with financial autonomy, statistical units in ministries and in the BEAC, and other government agencies.
  - To date, the CSS and CPS have not ever met.
  - INSEED intends to exercise de facto their attributions, but its recognized authority does not expand much beyond real sector statistics.
  - Coordination with the BEAC presents serious problems.
  - Law 13/PR/99 spells out guidelines on statistical secrecy and confidentiality; sanctions or penalties are to be enforced in case of nonobservance. In practice, they have not been applied.
- Resources:
  - Since 2002, the number of staff assigned to national accounts has been increased, but this additional staffing is most likely not to be permanent.
  - The salary schedule of INSEED does not compete favorably even within government.
  - Premises and data processing equipment have improved.
  - The multiyear program for 2002-07 has been only partially implemented to date.
  - INSEED’s funding falls short of its needs. Its share of the statistics user fee is not allocated, and it receives only a limited subsidy from government.
  - INSEED is seeking donor funding with varying outcomes because of lack of prioritization of its applications.
  - Management of those limited resources is poor. Staff performance is not formally assessed.
- Relevance:
  - Users’ needs are not periodically surveyed, but requests from INSEED’s visitors are monitored to inform future statistical programs.
- Other quality management:
  - Law 13/PR/99 specifies that the national statistical system adheres to the Fundamental Principles of Official Statistics.
  - Compilation of national accounts is part of the process for setting the macroeconomic framework, which calls for strict deadlines; awareness of compilation deadlines may take too much precedence over accuracy and reliability.
- Professionalism:
  - Chad’s statistical law strongly supports professionalism. Compilation of national accounts occurs within a reasonable degree of impartiality.
  - INSEED staff is knowledgeable in statistical techniques.
  - Professional independence of INSEED is not fully ensured: the managing director can be dismissed at any time, and selection is not based enough on professional, technical, and managerial skills.
  - National accounts are approved for dissemination by the INSEED managing director alone because the relevant formal evaluation committee has not yet been established.
  - Statistical sources and techniques were chosen in accordance with professional independence at the time the simplified system was implemented, but they can hardly be changed due to the rigidity of the system.
  - The system was adjusted, with difficulty, to take into account activities related to crude oil.
- Transparency:
  - The latest national accounts publication does not mention dispositions regarding the collection, processing, and dissemination of data.
  - Internal government access before dissemination is not mentioned, although the Macroeconomic Programming Committee (CCM) has access to statistics prior to their release to the public.
  - Products disseminated by INSEED are clearly identified as such.
  - INSEED does not request attribution from users when its statistics are used or reproduced.
  - No advance notice is given of major changes.
- Ethical standards:
  - Ethical standards are part of the civil servants’ code of conduct though not mentioned explicitly in staff rules and regulations.
  - Staff is not reminded periodically of the ethical standards.

### MEF — Prerequisites of quality (Dimension 0)
- Legal and institutional environment:
  - MEF is mandated for collecting, processing, and producing GFS and debt statistics.
  - The organizational-chart decree specifies directorates: DEP for the TOFE and DD for debt statistics.
  - MEF has the legal right to request data from all central government agencies and obtains most source data through the DTCP, DE, DD, and BEAC for central government bank financing.
  - Statistics dissemination responsibility is not specified in any text and does not correspond to an established practice.
  - Coordination among MEF directorates and with BEAC and INSEED is ensured via the TOFE Committee and Macroeconomic Framework Committee (CCM). No formal data sharing arrangements exist.
  - Confidentiality of the data is not applicable because coverage is limited to central government units.
- Resources:
  - Number of staff resources for compiling statistics is adequate since collection, centralization, and a first aggregation of basic accounting data is realized by the Treasury accounting network.
  - GFS concepts and methodology are not widely disseminated among GFS staff.
  - Working facilities are not very functional; meeting rooms are rare.
  - Computing resources are considered insufficient; Internet connections are only available at top management level.
  - The software used allows fulfilling actual statistical needs.
  - No formal practice ensures efficient resource use.
- Relevance:
  - Statistics are integrated into budgetary preparation and adequate for decision-makers, but needs of other users are not monitored.
  - Limited institutional coverage and level of detail do not meet INSEED’s needs for national accounts compilation, although INSEED has not formally requested improved data.
- Other quality management:
  - Present statistics and improvements focus on accuracy and reliability to the detriment of utility and accessibility.
  - No formal process follows up on the quality of statistics.
- Professionalism:
  - Source data are essentially based on accounting data prepared under law, ensuring certain professional independence of Treasury accountants.
  - GFS presentation broadly conforms with GFSM 1986 recommendations.
  - Decisions concerning dissemination of GFS are not taken by MEF; MEF provides them to BEAC and INSEED, which decide on publication.
- Transparency:
  - GDDS metadata specify terms and conditions under which statistics are compiled and indicate privileged government access.
  - MEF is not always identified as provider of disseminated data.
  - Changes of classification took place in 2004 to follow some specific operations as well as oil revenues and related expenditures; use of tables without comments allows exclusion of technical notes on changes.
- Ethical standards:
  - All civil servants, including MEF staff, are required by law to follow ethical rules of professional secrecy and behavior; disciplinary actions will be imposed in case of disrespect.

### BEAC — Prerequisites of quality (Dimension 0)
- Legal and institutional environment:
  - Articles 22 and 25 of the charter of the BEAC mandate the BEAC to produce national monetary statistics for its member countries.
  - President of Chad’s decree 164-F, 1967 appoints BEAC as official compiler of national BOP statistics.
  - Sharing of source data is effective for monetary statistics with COBAC, and BOP source data are shared between Chad’s BEAC National Directorate and official primary data providers.
  - Statistical reporting is mandatory and enforced by penalties.
  - Confidentiality is recognized in BEAC staff rules and regulations.
  - Article 46 of the statute confirms BEAC’s independence and neutrality.
- Resources:
  - Human, financial, and electronic resources are tight but sufficient for monetary statistics; human resources are insufficient for BOP statistics.
  - BEAC encourages supervisory staff to attend regional and international training.
  - High turnover in statistical units impairs analytical skill building.
  - There is no specific budget by activity.
- Relevance:
  - No particular measures are taken to determine relevance to users of monetary and BOP statistics.
  - BEAC does not actively seek views of official users and the general public on monetary statistics; BOP user views other than Balance of Payments Committee members are not monitored.
  - IMF ROSC mission survey indicated national users gave monetary statistics 3.9 out of 5 and BOP statistics 3.4 out of 5.
- Other quality management:
  - Parts of compilation processes have been revisited to improve data quality.
  - For monetary statistics, a new chart of accounts for commercial banks and the Cerber system for monthly submissions should improve accuracy and timeliness, but Chad lags other CEMAC members in implementing these functionalities.
  - For BOP statistics, BEAC recently computerized processing of source data and streamlined survey questionnaires.
- Professionalism:
  - BEAC recruits personnel through an open competitive process including exams and interviews.
  - Decisions on data sources, procedures, and methodologies are based solely on statistical considerations.
  - BEAC’s rules adhere to principles of professional independence (Article 46).
- Transparency:
  - GDDS metadata posted on the Fund’s public website disclose information on statistical policies and practices.
  - BEAC charter, banking law, and a methodological note on monetary statistics are posted on the BEAC website.
  - No policy to inform the public in advance of forthcoming major methodological changes; public is informed when changes or revisions are released.
  - Government officials have access to monetary and provisional BOP statistics before public release; this access is not publicly identified.
- Ethical standards:
  - BEAC statutes for staff include ethical guidelines and disciplinary actions; this document is provided to each new staff member.

### National Accounts — Methodological soundness (Dimension 2)
- Concepts and definitions:
  - National accounts are compiled based on an oversimplified system restricted to production and goods and services accounts.
  - Departures from the 1993 SNA are not documented.
  - INSEED has no formal plan to migrate to full compliance with the 1993 SNA.
- Scope:
  - The sequence of accounts recommended in the 1993 SNA is not completely compiled.
  - Some branches of foreign-based businesses are not covered.
  - The production boundary is difficult to assess; the assets boundary is limited.
- Classification/sectorization:
  - Classification of industries and products is specific to Chad.
  - There are no institutional sector accounts.
  - Classification of transactions follows broadly the 1993 SNA, although overly simplified.
- Basis for recording:
  - Valuation methods broadly in accordance with the 1993 SNA, except for that of growing crops.
  - Market output usually valued at producer prices; output for own use valued at equivalent market prices.
  - Sales and excise taxes are included in valuation of intermediate consumption.
  - Transactions recorded on an accrual basis, except government-related transactions collected on a cash basis.

### National Accounts — Accuracy and reliability (Dimension 3)
- Source data:
  - Over the last ten years, availability of source data has not evolved much and is even more meager except for oil activities.
  - There is no business register.
  - Surveys of households and the informal sector have been conducted irregularly (1995, 2003).
  - There have been no detailed foreign trade statistics since 1997.
  - Some administrative data formats are not consistent with national accounts needs.
  - Source data are not timely; compilers urgently collect information when preparing historical and projected accounts.
- Assessment of source data:
  - Source data are not systematically assessed.
- Statistical techniques:
  - The simplified system includes functionality for estimating missing source data, but poses problems for introducing new data organized along unusual formats.
  - Indirect estimation and outdated fixed ratios are extensively used because of lack of source data.
  - There is no estimation of consumption of fixed capital.
  - No inventory of products is estimated, except for livestock and growing crops.
  - Cash data are not converted to accrual.

### National Accounts — Serviceability (Dimension 4)
- Assessment and validation of intermediate data and statistical outputs:
  - The few opportunities for assessing intermediate data are overlooked; household final consumption by product is not reviewed critically.
- Revision studies:
  - Revisions that take place twice a year are neither tracked nor studied.
- Periodicity and timeliness:
  - National accounts estimates are compiled on an annual basis; estimations are revised and disseminated twice a year.
  - No precise schedule promotes their dissemination after the meeting of the CCM.
- Consistency:
  - Compilation procedure ensures internal consistency of national accounts statistics at current and constant prices: household final consumption is estimated as the difference between GDP via production approach and expenditure approach.
  - Time series date back to 1983.
  - BOP statistics and GFS are used in compilation, but not all variables are consistent.
  - A very important gap on foreign trade appears in 2003, related to extraction of crude oil.
- Revision policy and practice:
  - Revision cycle is well established and linked to meetings of the CCM.
  - Publication identifies, though without strict principle, the data that are preliminary and revised.
  - Revisions usually cover the whole period since 1997; as a consequence, to date, no final data are available.
  - INSEED expressed determination to stabilize national accounts series prior to 2002.

### National Accounts — Accessibility (Dimension 5)
- Data accessibility:
  - A specific publication, National Accounts and Aggregates 1995-2004, the first since 1997, came out in September 2004.
  - It includes tables and comments that are not all clearly mutually linked; data are very aggregated.
  - No preannounced schedule for publication is available.
  - Another biannual publication, Macroeconomic Outlook, also presents some national accounts data.
  - INSEED’s website only presents a series of global GDP at current and constant prices.
- Metadata accessibility:
  - The only disseminated meta-data are the GDDS metadata available in English through the DSBB, but they have not been updated since July 2002.
  - Neither the September 2004 publication nor any other dissemination media mention their existence.
- Assistance to users:
  - The publication indicates the General Director as contact person for all statistics compiled by INSEED.
  - INSEED’s documentation center orients users.

*Source: _cr07300 - 3.4 Assessment and validation of intermediate data and statistical outputs (excerpts).*

### 2. Methodological soundness

### _cr07300 - 2. Methodological soundness

### Government Finance Statistics — Methodological soundness, accuracy, serviceability, accessibility
- Concepts and definitions
  - Follows broadly the recommendations of the GFSM 1986.
  - No migration path toward the GFSM 2001 has been adopted.
- Scope
  - TOFE covers the Budgetary Central Government (BGE).
  - Some central government entities with autonomous budgets are not included in the BGE; their operations are considered of relatively small size.
  - Social security schemes are not included in GFS.
  - Data on local governments operations are not collected by the MEF and thus are not included in the GFS.
- Classification/sectorization
  - Broadly conforms with GFSM 1986 classification.
  - Some useful details are provided without regrouping by economic nature, complicating GFS presentation.
  - No functional classification is provided.
- Basis for recording
  - Revenues: cash basis.
  - Expenditures: commitment basis.
  - An adjustment item is used to calculate the cash deficit; this item disregards some committed expenditures for which no payment order was issued.
  - Transactions recorded on a gross basis and valued on a market basis.
  - Debt is at a face value exclusive of interest.
- Source data and assessment
  - Source data: accounting and administrative records; complete for covered scope; use same analytical framework as GFS.
  - Legal provisions and administrative arrangements ensure regular and timely budgetary source data.
  - Due to limited coverage, data for extrabudgetary accounts, social security, and local governments are not collected.
  - Revenues and expenditures sources are assessed for accuracy and cross-checked with other MEF information.
  - Domestic bank financing records of the General Balance of Accounts (BGC) are not compared with banking records.
- Statistical techniques and validation
  - Compilation essentially based on simple data reorganization; few statistical techniques required.
  - Expenditures recorded on a commitment basis; a bridge table constructed to move to a cash basis in calculating the deficit. This table disregards some committed expenditures for which no payment order was issued.
  - GFS covers solely data on flows.
  - Domestic financing from monetary statistics is not validated against the one from the BGC.
  - Debt transactions and stocks processed with software that ensures integration of stocks and flows.
- Revision studies, periodicity, timeliness, consistency
  - Poor GFS archiving practices prevent revision studies.
  - TOFE compiled quarterly (and thus annually) and debt statistics monthly.
  - Domestic debt statistics and quarterly TOFE are not disseminated, which is not in accordance with GDDS requirements.
  - Annual TOFE is disseminated by the INSEED and the BEAC generally 9 months after the end of the period.
  - MEF has no control over dissemination of GFS, due to lack of resoluteness and resources.
  - Annual GFS corresponds to last quarter of year (cumulative from beginning of year). Statistics are consistent over time.
  - The deficit is different from financing (partly due to use of monetary statistics for financing determination without reconciliation with BGC).
  - External debt statistics are reconciled with creditors’ records.
  - No revision policy or practice; preliminary statistics use reliable sources and gaps with definitive statistics are small.
- Data and metadata accessibility; assistance to users
  - BEAC and INSEED disseminate TOFE and debt statistics without a formal agreement with the MEF.
  - Disseminated TOFE consists of a single table with satisfactory level of detail; no additional detailed pictures, commentaries, or charts provided.
  - Statistics disseminated on the BEAC website and in a bulletin published by INSEED.
  - Government, BEAC, and INSEED have privileged access to statistics.
  - GFS not released on a preannounced schedule.
  - GDDS metadata describe sources and methods of GFS compilation; these metadata are not available in French.
  - Other users’ requirements are not monitored.
  - GDDS metadata indicate contact information for persons in charge of statistics.
  - No catalog of publication is made available.

### Monetary Statistics — Methodological soundness, accuracy, serviceability, accessibility
- Concepts and definitions
  - Broadly consistent with Guide to Money and Banking Statistics in International Financial Statistics.
  - BEAC follows principle of residency of BPM5 (Balance of Payments Manual, 5th edition).
  - BEAC has not yet determined a migration path to the MFSM methodology.
- Scope
  - Broad money survey covers transactions of the BEAC, commercial banks, and deposits with the postal administration.
  - Transactions of formal micro-finance institutions are not collected and thus not included in the broad money survey.
- Classification/sectorization
  - Commercial bank reporting sectorization of private sector and public entities needs revision to correct improper groupings, impairing cross-checking of government net position with MEF records.
- Basis for recording
  - Commercial banks report on an accrual basis, with no netting of accounts, using market prices to value accounts.
  - Accrued interest is not incorporated into the outstanding amount of the underlying financial asset or liability.
- Source data and assessment
  - Monetary survey based on consolidated balance sheets of all commercial banks (headquarters and branches).
  - Banks received detailed guidelines to complete the return forms.
  - Some source data from banks and other financial corporations lack sufficient breakdown by institutional sector and financial instrument for MFSM classification.
  - Commercial banks report within one month after month-end; BEAC headquarters prepares balance sheet for National Directorate in Chad with a one- to two-month lag.
  - Formal cross-checking applied when data uploaded into database; bilateral transactions between central bank and commercial banks are compared in respective records.
- Statistical techniques and validation
  - Compiled by basic software in Excel based on all balance sheets of BEAC and commercial banks; no survey or particular statistical technique needed.
  - Questionable outputs are reviewed with reporting entity once identified.
  - Significant unexplained fluctuations have sometimes been detected only well after dissemination.
- Revision studies, periodicity, timeliness, consistency
  - Monetary statistics deemed final once released and thus are not subject to revision.
  - Monthly compilation meets GDDS periodicity; timeliness occasionally missed, particularly for central bank aggregates.
  - Monetary statistics consistent over time.
  - Beginning 2004, full consistency for net position of government (bank financing) between monetary statistics and GFS because TOFE uses data produced by monetary statistics, but no attempt to fully reconcile sources.
  - No reconciliation with BOP statistics as regards net foreign assets of the banking system.
  - Sometimes apparent inconsistencies between monetary statistics tables published.
- Data and metadata accessibility; assistance to users
  - Monetary statistics disseminated on BEAC’s website and in bulletin Études et Statistiques.
  - Monetary statistics comprise a standard set of ten tables and are conveniently accessible to the public through BEAC’s website.
  - No preannounced release schedule.
  - Monetary statistics made available to all users at same time, except MEF that has early privileged access.
  - Chad’s financial sector GDDS metadata are posted on the IMF’s DSBB; GDDS metadata have not been updated since July 2002.
  - A methodology for monetary statistics is available on the BEAC’s website.
  - Contact information on DSBB is available but not up-to-date.

### Balance of Payments Statistics — Methodological soundness, accuracy, serviceability, accessibility
- Concepts and definitions
  - Concepts and definitions applied are in accordance with internationally accepted frameworks, namely BPM5.
- Scope
  - BOP records all transactions between residents and nonresidents, including informal sector and smuggling; covers entire national territory.
- Classification/sectorization and basis for recording
  - Data largely conform to BPM5 recommendations.
  - Data generally recorded in conformity with BPM5; valuation at market prices.
  - Most BOP transactions recorded through surveys and on an accrual basis; transactions recorded through bank settlement reports are on a cash basis.
- Source data and assessment
  - Compiled mainly from surveys on major economic operators and bank settlement reports; other sources include administrative data and accounting and financial records (from MEF, BEAC, and donors).
  - Surveyed enterprises tend not to respect deadlines responding to BEAC questionnaires, delaying processing and availability.
  - Most source data routinely assessed; missing data only partially replaced by secondary sources.
  - High-amount transactions checked through direct contact with respondents.
- Statistical techniques and validation
  - Adjustments made to account for unrecorded cross-border and contraband trade, travel, workers' remittances, and bank deposits abroad.
  - Data collected through questionnaires and bank forms are checked against other data. Statistical discrepancies reduced by iterative cross-checks.
- Revision studies, periodicity, timeliness, consistency
  - Revisions evaluated annually for internal use within monetary programming.
  - Annual periodicity meets GDDS recommendation.
  - Timeliness is deficient: annual data are released to the public about 18 months after end of reference period, whereas GDDS recommends a 6 month delay.
  - Data internally consistent and consistent over time.
  - BOP data are not always consistent with the three other macroeconomic datasets; no regular attempts to reconcile these sets among agencies.
  - A revision policy exists but is not publicized because preliminary data are available only internally. Revision studies not made available to the public.
- Data and metadata accessibility; assistance to users
  - BOP statistics disseminated in BEAC bulletin Études et Statistiques, BEAC Annual Report, Balance des Paiements de la République du Tchad, and Rapport du Conseil National du Crédit.
  - No advance release calendar publicized. Statistics made available to policymakers prior to public accessibility.
  - No detailed sources and methods documentation available to the public other than GDDS metadata posted on the DSBB (in English only).
  - Assistance available through direct contacts with BEAC National Directorate for Chad.

### Staff’s recommendations — Cross-cutting
- INSEED, MEF, and BEAC should cooperate to review sectorization of all public entities and apply outcome to all datasets; use provisional outcome of regional seminar organized by the BEAC in Libreville in 2002; update sectorization as needed.
- GDDS metadata in English posted on IMF’s DSBB should be updated at least once a year under the aegis of the National Coordinator and two collaborators.
- GDDS metadata in French that are systematically made available to the authorities by the IMF Statistics Department should be posted on national websites.
- Each data-producing agency should create on its website a hyperlink to Chad’s GDDS page on the IMF’s DSBB.
- Data should be released simultaneously to all users; if prior access policy deemed unavoidable, names of officials or agencies receiving prior access should be widely disseminated.
- Establish, disseminate, and adhere to advance calendars for data release; periodically tighten calendars to meet GDDS timeliness.
- Implement active program of consultation with data users, in particular through periodical survey.

### Staff’s recommendations — National accounts
High priority
- Increase human and financial resources at INSEED: allocate staff with relevant skills adequate to multiyear statistical program.
- Increase and provide regularly recurrent national public subsidies (particularly, actually allocate to INSEED its share of the statistical tax on customs) to reduce dependence on external financing.
- Define a policy of dissemination for national accounts statistics depending on the medium and establish a release calendar.
- Revisit mechanisms for cooperation between INSEED and Customs implemented for compilation of 2004 and 2005 foreign trade statistics; establish procedure for coordinating computer resources of the two agencies for efficient processing of customs report forms.
- Establish procedure to gauge consistency of foreign trade data compiled by INSEED and BEAC; investigate and explain discrepancies and take action as needed.
- Process foreign trade statistics by products for 2004 and 2005.
Other
- Reach final approval of national product and activity classifications consistent with NAEMA and NOPEMA.
- Process customs report forms on foreign trade transactions for 1997–2003.
- Develop institutional analysis of public sector entities to prepare compilation of accounts for institutional sectors and improve representation of general government within national accounts framework.
- Process data of the ECOSIT-2 survey (household consumption and informal sector conducted in Chad in 2003), focusing on variables linked to household final consumption and production activity of the informal sector.

### Staff’s recommendations — Government finance statistics
High priority
- Identify gaps between the deficit and financing to balance the TOFE; conduct systematic reconciliation between bank financing calculated from monetary statistics and from the BGC and apply the latter to the TOFE.
- Group TOFE details according to economic classification and use the GFSM 2001 classification system.
- Assign, by decree, compiling directorates within the MEF (DEP and the DD) responsibility for disseminating statistics regularly respecting GDDS requirements and on adequate media (GFS bulletin, website).
- Periodically disseminate timely TOFE and debt statistics time series (annual, quarterly, monthly). Consider using BEAC and/or INSEED bulletins or websites on a contractual basis until MEF bulletin or website is set up.
- Produce yearly GFS publication containing TOFE and debt statistics time series (annual, quarterly, monthly) and disseminate it using the same media.
- Include commentaries and charts explaining recent and latest fiscal developments underlying disseminated statistics.
- Keep records of preliminary statistics to carry out revision studies.
- Disseminate a technical note on GFS compilation sources and methods.
Other
- Extend GFS coverage to include extrabudgetary accounts and social security.
- Adopt a migration path to GFSM 2001 over a reasonable multiyear period.
- Extend GFS coverage to the general government (central and local).

### Staff’s recommendations — Monetary statistics
High priority
- Define an action plan to migrate to the MFSM.
- Incorporate micro-finance institutions’ transactions within the monetary survey.
Other
- Reduce delay in transmission by BEAC headquarters to the DNT of its balance sheet so monetary statistics can be produced according to GDDS timeliness; transmission should be electronic.
- Implement rapidly the Cerber system in Chad to compile monetary statistics based on more reliable primary data.
- Strictly adhere to GDDS timeliness for the monetary survey (one to three months).
- Update financial corporations breakdown by subsectors published in the bulletin “Études et statistiques”.
- Add analyses, graphs, and comments to monetary survey dissemination.

### Staff’s recommendations — Balance of payments
High priority
- At the DNT, increase number of personnel working on BOP in the Balance of Payments Unit by at least one person to expedite backlog in processing questionnaire responses and commercial banks’ external transaction reports; review needs after improvement of commercial bank reporting and backlog clearance.
- Allow Balance of Payments Unit mid-level staff to take advantage of training opportunities aligned with their work.
- Reinstate flow of information suspended from BEAC headquarters to the DNT (for example, operations of the French Development Agency).
Other
- Enhance cooperation among BEAC (Balance of Payments Unit and Monetary and Statistical Analysis Unit), INSEED, and MEF to solve inconsistency in trade data series; develop a bridge table to reconcile data.
- Launch an “information campaign” targeting surveyed enterprises through meetings, seminars, and news media to increase willingness to respond to questionnaires.

*Source: _cr07300 - 2. Methodological soundness*

### APPENDIX I. Chad: Practices Compared to the GDDS Coverage, Periodicity, and

### _cr07300 - APPENDIX I. Chad: Practices Compared to the GDDS Coverage, Periodicity, and Timeliness of Data

### Comprehensive framework — GDDS coverage, periodicity, and timeliness
- Real sector: National Accounts
  - Coverage: Yes
  - GDDS periodicity: A
  - Chad periodicity: A
  - GDDS timeliness: 10–14 months
  - Chad timeliness: 2 Yrs. (final acc.)
- Fiscal sector:
  - Central govt. operations
    - Coverage: Yes
    - GDDS periodicity: A
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: 9 months
  - General govt. operations
    - Coverage: No
    - GDDS periodicity: A
    - Chad periodicity: N/A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: No Dissemination
  - Central govt. debt
    - Coverage: Yes
    - GDDS periodicity: A
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: N/A
- Financial sector: Depository Corporations Survey
  - Coverage: Yes
  - GDDS periodicity: M
  - Chad periodicity: M
  - GDDS timeliness: 2–3 months
  - Chad timeliness: 3 months
- External sector:
  - Balance of payments
    - Coverage: Yes
    - GDDS periodicity: A
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: 18 months
  - International Investment Position (IIP)
    - Coverage: Yes
    - GDDS periodicity: A
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: 9 months

### Data categories and indicators — Real sector
- National accounts aggregates:
  - GDP (nominal and real)
    - Coverage: Yes
    - GDDS periodicity: A (Q)
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: Provisional: 6 M; Final accounts: 2Y
  - Gross national income, capital formation, saving
    - Coverage: Yes
    - GDDS periodicity: A
    - Chad periodicity: A
    - GDDS timeliness: 6–9 months
    - Chad timeliness: Provisional: 5 M; Final account: 2Y
- Production indices:
  - Manufacturing or industrial production index/indices
    - Coverage: NA
    - Chad periodicity: NA
    - GDDS timeliness: 6–12 weeks
    - Chad timeliness: 6–12 weeks
  - Primary commodity, agricultural, or other indices, as relevant
    - Coverage: As relevant
    - Chad periodicity: Q
    - GDDS timeliness: 8 weeks
    - Chad timeliness: NA
- Price indices:
  - Consumer price index
    - Coverage: Yes
    - GDDS periodicity: M
    - Chad periodicity: M
    - GDDS timeliness: 1–2 months
    - Chad timeliness: 10 days
  - Producer price index
    - Coverage: NA
    - GDDS periodicity: NA
    - Chad periodicity: NA
    - GDDS timeliness: 1–2 months
    - Chad timeliness: NA
- Labor market indicators:
  - Employment, Unemployment, Wages/earnings (all sectors)
    - Coverage: Yes (employment and wages/earnings), Unemployment: NA
    - GDDS periodicity: A/A/A as applicable
    - Chad periodicity: A/NA/A as applicable
    - GDDS timeliness: 6–9 months for employment and wages/earnings; Irregular for unemployment
    - Chad timeliness: 6–9 months for employment and wages/earnings; NA for unemployment; Irregular for wages/earnings

### Data categories and indicators — Fiscal sector
- Central government aggregates:
  - Central govt. budgetary aggregates: revenue, expenditure, balance, and financing with breakdowns (debt holder, instrument, currency)
    - Coverage: Yes
    - GDDS periodicity: Q
    - Chad periodicity: Q
    - GDDS timeliness: 1 quarter
    - Chad timeliness: 9 months
  - Interest payments
    - Coverage: Yes
    - GDDS periodicity: Q
    - Chad periodicity: A
    - GDDS timeliness: 1 quarter
    - Chad timeliness: No Dissemination
- Central government debt:
  - Central govt. debt: domestic and foreign debt, with breakdowns
    - Coverage: Yes
    - GDDS periodicity: A (Q)
    - Chad periodicity: A (Q)
    - GDDS timeliness: 1–2 quarters
    - Chad timeliness: No Dissemination
  - Government guaranteed debt
    - Coverage: No
    - GDDS periodicity: No Dissemination
    - Chad periodicity: N/A

### Data categories and indicators — Financial sector
- Broad money and credit aggregates
  - Coverage: Yes
  - GDDS periodicity: M
  - Chad periodicity: M
  - GDDS timeliness: 1–3 months
  - Chad timeliness: 3 months
- Central bank aggregates
  - Coverage: Yes
  - GDDS periodicity: M
  - Chad periodicity: M
  - GDDS timeliness: 1–2 months
  - Chad timeliness: 3 months
- Interest rates:
  - Short- and long-term govt. security rates, policy variable rate; Money or interbank market rates and a range of deposit and lending rates
    - Coverage: Yes
    - GDDS periodicity: M
    - Chad periodicity: M
    - GDDS timeliness: 1/ (dissemination as part of a high-frequency publication)
    - Chad timeliness: 1-7 days (where weekly measures apply)

### Data categories and indicators — External sector
- Balance of payments aggregates
  - Coverage: Yes
  - GDDS periodicity: A (Q)
  - Chad periodicity: A
  - GDDS timeliness: 6 months
  - Chad timeliness: 18 months
- Public and publicly guaranteed external debt outstanding, with maturity breakdown
  - Coverage: Yes
  - GDDS periodicity: Q
  - Chad periodicity: A
  - GDDS timeliness: 1–2 quarters
  - Chad timeliness: NA
- Public and publicly guaranteed debt service schedule
  - Coverage: Yes
  - GDDS periodicity: 6
  - Chad periodicity: M
  - GDDS timeliness: 3–6 months
  - Chad timeliness: N/A
- Private external debt not publicly guaranteed
  - GDDS status: N/A; Chad periodicity: A; GDDS timeliness: N/A; Chad timeliness: 6–9 months; GDDS dissemination: N/A
- International reserves:
  - Gross official reserves denominated in U.S. dollars
    - Coverage: Yes
    - GDDS periodicity: M
    - Chad periodicity: M
    - GDDS timeliness: 1–4 months
    - Chad timeliness: 4-8 weeks
  - Reserve-related liabilities
    - Coverage: N/A
    - GDDS periodicity: N/A
    - Chad periodicity: N/A
    - GDDS timeliness: 1–4 months
    - Chad timeliness: N/A
- Merchandise trade:
  - Total exports and total imports
    - Coverage: Yes
    - GDDS periodicity: M
    - Chad periodicity: M
    - GDDS timeliness: 8 wks–3 mths
    - Chad timeliness: 12 weeks
  - Major commodity breakdowns with longer time lapse
    - Coverage: As relevant
    - GDDS periodicity: NA
    - Chad periodicity: NA
    - GDDS timeliness: 8 wks–3 mths
    - Chad timeliness: NA
- Exchange rates: spot rates
  - Coverage: Yes
  - GDDS periodicity: Daily
  - Chad periodicity: Daily
  - GDDS timeliness: 1/ (dissemination as part of a high-frequency publication)
  - Chad timeliness: 1 month

### Response by the Authorities (Letter dated April 27, 2007)
- Contributors to comments: National Institute of Statistics, Economic and Demographic Studies (INSEED), Ministry of Finance and Information Technology (MFI), National Directorate of the Bank of Central African States (BEAC), under supervision of the National Coordinator.
- Key points on data quality:
  - Relevance:
    - Government finance statistics respond to needs of decision-makers and other users.
    - Institutional coverage is ensured and enables INSEED to compile the national accounts.
  - Professionalism:
    - MFI periodically sends government finance statistics to BEAC and INSEED for use in their publications; this is the prerogative of these institutions.
  - Methodological soundness:
    - Scope of application: Accounting operations of local governments are tracked by the MFI in the general government accounts and are therefore included in government finance statistics.
    - Basis of recording: Authorities request clarification on the "adjustment item" used to calculate the cash-basis deficit; they confirm the item includes expenditures paid before authorization and those paid in respect of the previous fiscal year.
  - Accuracy and reliability:
    - Domestic bank financing as shown in the Government Flow of Funds Table is reconciled with the same monetary statistics item.
  - Transition to GFSM 2001:
    - Current government finance statistics largely comply with Government Finance Statistics Manual 1986.
    - Authorities consider it essential to compile government finance statistics according to Government Finance Statistics Manual 2001 and request IMF technical assistance to implement a transition framework.
- Administrative note:
  - The Coordination Office agrees with publishing the ROSC data module for Chad and remains available to provide additional information.

### DQAF-related material and report structure (as presented)
- Document: Detailed Assessments Using the Data Quality Assessment Framework (DQAF), prepared by the IMF Statistics Department, approved August 15, 2007.
- Contents and organization:
  - Detailed assessment by dataset: national accounts, government finance statistics, monetary statistics, balance of payments statistics.
  - Appendices include:
    - Summary of the General Data Dissemination System
    - DQAF—Generic Framework (July 2003)
    - Users’ Survey
  - Tables included (selected):
    - Table 1: National Accounts: Production Approach
    - Table 2: National Accounts: Expenditure Approach
    - Table 3: National Accounts: Comparison of GDP Volume Growth Rates by Sources
    - Table 4: DQAF (July 2003): Summary of Results for National Accounts
    - Table 5: DQAF (July 2003): Summary of Results for Government Finance Statistics
    - Table 6: DQAF (July 2003): Summary of Results for Monetary Statistics
    - Table 7: DQAF (July 2003): Summary of Results for Balance of Payments Statistics
    - Tables 8–9: Users’ Survey: Questionnaires and Results
- Acronyms section: defines terms such as 1993 SNA, BEAC, BOP, BPM4, BPM5, CBP, CCM, CEMAC, DENO, DEP, DNT, GDDS, GFSM 1986, GFSM 2001, IIP, IMF, INSEED, MEF, SYGADE, TOFE, UMAC, among others.

*Source: APPENDIX I. Chad: Practices Compared to the GDDS Coverage, Periodicity, and Timeliness of Data; Response by the Authorities; Detailed Assessments Using the Data Quality Assessment Framework (DQAF); International Monetary Fund; August 15, 2007.*

### 0.1 Legal and institutional environment

### 0.1 Legal and institutional environment

### 0.1.1 Legal framework and institutional responsibilities
- Law 13/PR/99 of June 15, 1999 regulates statistical activity in Chad and defines the National Statistical System (SSN) components: Higher Council for Statistics (CSS), Statistics Program Committee (CPS), National Institute of Statistics and Economic and Demographic Studies (INSEED), and statistics offices/units in ministries, the central bank, and other government agencies (Article 2).
- CSS and CPS are designated as the central pillars of the SSN (Article 3).
- CSS responsibilities (Article 6 and Decree 417/PR/MPED/2000 Chapter 2, Article 2) include guidance, directives, approval of national statistics program, provision of a framework document every four to six years defining medium-term objectives, setting main operations and approximate dates, and establishing main targets for the coming two years.
- CPS responsibilities include coordinating production of official statistics within the national statistics program and overseeing execution of CSS decisions; the national statistics program comprises a long-term program and an annual program (Article 8 and Article 9).
- INSEED is required to coordinate the SSN and serve as the secretariat of the CSS (Article 12), and is responsible for preparing the national accounts (Article 12).
- Article 13 requires statistical work to observe principles of official statistics declared April 14, 1994 by the UN Statistical Commission (impartiality and transparency).
- Decree 417/PR/MPED/2000 confirms CSS as designer of national statistics policy and the multiyear program as a forward planning tool.
- Implementation gaps and practice:
  - Neither CPS nor CSS has ever met; they are not fulfilling assigned functions.
  - INSEED (whose director is by law the secretary of the CSS and the president of the CPS) functions de facto as lead authority and has organized coordination meetings and seminars focused on national accounts.
  - INSEED requested three-year programs for 21 fields of activity but responsible managers presented programs for only 11 fields.
  - INSEED compiles successive versions of national accounts aggregates as new information arrives but does not always control their dissemination, contributing to inconsistencies with figures disseminated by other agencies.

### 0.1.2 Data sharing and coordination among data-producing agencies
- The statistical system is decentralized; coordination among INSEED, BEAC (Banque des États de l’Afrique centrale), and MEF (Ministry of Economy and Finance) is crucial.
- INSEED synthesizes information and prepares national accounts but does not generally produce source data; coordination with other agencies is therefore essential.
- INSEED initiatives:
  - Organized coordination meetings and introductory seminars on national accounts for data compilers and ministerial offices.
  - Participates in the Balance of Payments Committee (CBP) and has influence over foreign trade figures presented there.
- Coordination problems:
  - BEAC provides limited data from its quarterly survey and foreign trade figures sometimes differ widely from INSEED’s.
  - Coordination with BEAC remains a serious problem.
- Institutional benefit:
  - MEF, BEAC, and INSEED are members of the Macroeconomic Framework Committee (CCM), established in May 2004 by MEF Decree 167/MEF/SG/DGB/DEP/04, responsible for “collecting, centralizing, processing, and interpreting the macroeconomic data in order to make short-term forecasts and to prepare economic budgets.”

### 0.1.3 Confidentiality of reporters’ data
- Article 17 of Law 13/PR/99 specifies statistical secrecy for compulsory surveys:
  - No exceptions for data relating to personal and family life.
  - For economic and financial data, nonidentification may not always be possible; interested parties must be advised and tables including such data may not be released without CSS approval.
  - These data may not be used for fiscal or economic controls.
- Article 20 provides for penalties against violations of statistical secrecy; the nature of penalties is not specified.
- Practice-related issues:
  - INSEED discloses individual data in quarterly economic bulletins for industries such as cotton, water, electricity distribution, oil production, beer, sugar, etc., without advising interested parties or obtaining CSS approval (CSS has never been convened).
  - The only device for protecting confidentiality of national accounts information is a password on staff computers.

### 0.1.4 Statistical reporting obligations and enforcement
- Article 14 of Law 13/PR/99 establishes reporting obligations for natural and legal persons and sets the level of fines for noncompliance.
- Penalty procedures that the CSS was supposed to establish have never been put in place; some businesses refuse to report and no effective measures have been taken.
- The law includes public service administrations and legal persons under private law charged with managing a public service and sets corresponding penalties.
- No household or business survey burden issue arises currently because “no data surveys exist” (text statement).

### 0.2 Resources

#### 0.2.1 Staffing, facilities, computing, and financing
- Financial situation:
  - Funding for statistical programs remains far short of needs and lacks assured continuity for long-term programs.
  - INSEED relies heavily on external financing; more than 80 percent of the funding for large-scale statistical operations comes from external sources.
  - INSEED receives a substantial annual government grant, but it is paid only in part and is glaringly inadequate; the statistics user fee instituted in 1965 and raised in 1996 did not return revenue to INSEED as intended.
- Staffing:
  - Senior INSEED officers are recognized as competent and are graduates of regional statistics institutes.
  - INSEED emphasizes staff training; national accounts training sessions have been held and two officers were sent to Cameroon for practical training.
  - Since 2002, the national accounts division has four persons: two economists/statisticians and two technical staff trained in Abidjan and Yaoundé.
  - Three out of four officers were paid from the World Bank’s GEEP project budget, which has concluded; plan exists to convert them to permanent staff but INSEED pay schedule is not competitive.
  - Draft personnel bylaws with a pay schedule and a proposed performance assessment system exist but have not been considered by the Board of Directors.
- Computing and documentation:
  - Computing resources: each officer has a computer; software considered adequate for current tasks but hardware may be underdimensioned for new dissemination tasks (example: no software for converting pdf files).
  - Internet access limited to two direct points: Director General and Afristat representative offices; this restricts staff access to networked methodological information and data.
  - National accounts revisions are backed up every six months on CD and stored in a safe place.
  - Office facilities upgraded with GEEP funds; space remains cramped but air conditioning installed.
  - Documentation center under assembly; Agence française de développement financed materials and two people trained in document management; a reception desk is set up for users.
- Planning and program execution:
  - A multiyear program for 2002–07 was adopted with UNDP help; CPS is not in place to monitor it.
  - INSEED adopted a 2005–07 statistics program but has not submitted it to the Board of Directors.
  - Department of Coordination and Dissemination created but not fully operational due to lack of human resources.
  - Frequent changeovers and extended vacancy in the Director General position have slowed progress.
  - Example of funding coordination problem: during ECOSIT-2 (second household consumption and informal sector survey), disbursement delays prevented full completion of planned field operations.

#### 0.2.2 Measures for efficient resource use
- The cost of the three-year work program has been worked out in detail; greatest attention paid to donor-financed programs.
- A grading system to evaluate degree of implementation of activities has been proposed but is not yet enforced.
- No procedure exists for evaluating staff work; draft personnel bylaws call for a performance assessment system linked to promotion and categorization.

### 0.3 Relevance

#### 0.3.1 Monitoring relevance and utility of statistics
- Historically, no systematic monitoring of relevance and usefulness of statistics vis-à-vis user needs.
- INSEED has recently begun to systematically track information requests from visitors for identification and input into future programs.

### 0.4 Other quality management

#### 0.4.1 Processes to focus on quality
- Article 13 of Law 13/PR/99 requires SSN to observe basic principles of official statistics adopted April 14, 1994 by the UN Statistical Commission.
- INSEED has held seminars on national accounts concepts and measures for users, information providers, and data processors.

#### 0.4.2 Processes to monitor quality of the statistical program
- INSEED prepared a three-year work plan for 2005–07 specifying detailed objectives, activities, performance indicators, time frames, responsible manager, expected results, and source of funding; the plan has not been discussed by the Board of Directors or CPS.
- Recent external assistance:
  - Three IMF missions: one in 2000 (multisector statistics) and two in 2002 (GDDS metadata and national accounts).
  - Afristat mission in 2000 examined readiness to implement ERETES software module.
- ERETES: French acronym for “Équilibre ressources-emplois/Tableau entrées-sorties”.

#### 0.4.3 Quality considerations in planning
- INSEED’s work plan includes programs to maintain and strengthen personnel quality, promote training, improve understanding of data sources, change the base of the national accounts, and adopt the ERETES system.
- The national accounts compilation system:
  - Includes automated estimation of missing source data, which aids compilation.
  - Poses problems for integrating new data sources or data in unusual formats.
  - Faces competing pressures: strict deadlines for macroeconomic framework setting can lead to prioritizing timely compilation over accuracy and reliability of estimation methods.

*Source: _cr07300 - 0.1 Legal and institutional environment*

### 1. Assurances of integrity

### 1. Assurances of integrity

### Professionalism
- Law 13/PR/99 cites "Professionalism" as a key characteristic of statistical practice.
- INSEED Board of Directors composition:
  - general directors from various ministries, the National Director of the BEAC, the Director of the University of N’Djamena, and two INSEED staff representatives.
  - chaired by the Director General of the Ministry of Economic Development.
- Board nominates a candidate as Director of INSEED, who is then appointed by decree of the Council of Ministers; "No particular conditions are attached to this post, relating either to the term of the mandate or to the professional requirements for the job."
- Professional independence in compiling national accounts:
  - INSEED staff report they "have never been pressured by the government or by other domestic economic agents" regarding retrospective accounts.
  - Potential pressure is more likely from international donors.
- Validation and approval procedures:
  - All technical publications must be approved by a scientific review committee of senior officials; the formal evaluation committee for the national accounts has yet to be established.
  - National accounts are currently validated by the Director General alone: "The data cannot be released without his consent."

### Transparency
- Terms and conditions under which statistics are collected, processed, and disseminated: "are not disclosed in the publications."
- Internal governmental access prior to release: "The access that government agents have to the data before their release is nowhere indicated."
  - Local users are generally aware that data are discussed in advance by the CCM, and historical national accounts data are first released through dissemination of that framework.
- Product identification: INSEED policy is to identify its own products and those from other sources, but publications "do not mention the user’s obligation to cite the sources when using the material."
- Advance notice of major methodological changes:
  - "No advance notice is given of major changes affecting the data."
  - September 2004 publication briefly noted sectors updated following the April 2003 macroeconomic framework exercise, but "no details were provided about the impact or scope of the changes."

### Ethical standards
- Aside from Law 13/PR/99, "no INSEED document deals explicitly with ethical issues."
- Draft personnel bylaws refer to Law 13/PR/99 and the chapter on statistical secrecy.
- "To date, no regular reminders have been issued about the ethical rules that must govern staff activities."
- Recommendation implied in text: "It would be appropriate to issue systematic reminders of these rules, especially for temporary staff hired to collect and process source data."

### 2. Methodological soundness

### Concepts and definitions
- Chad's national accounts are compiled using the simplified national accounts system introduced in 1995 with United Nations Development Program support.
  - System incorporates observed past data, current data, and equations for estimating missing variables; includes equations for historical data and national accounts forecasts.
- Relationship to 1993 SNA:
  - The simplified system "may be more or less germane to the 1993 SNA"; "the departures between both systems are not documented."
  - "The INSEED has no formal plan to migrate Chad’s national accounts to fully comply with the 1993 SNA."

### Scope
- Regularly compiled tables/accounts (at first quarterly and now semiannually):
  - annual gross domestic product (GDP) and value added (calculated for 21 industries but published for 15 industries only) at current and constant 1995 prices;
  - annual expenditures of GDP at current and constant 1995 prices;
  - simplified consolidated accounts for the total economy (up to financial accounts); and
  - annual rest-of-the-world accounts (up to net lending).
- Gaps and integration issues:
  - "Annual value-added components at current prices are not shown—neither overall nor by activity."
  - Rest of the world accounts "are not fully integrated with the national accounts (import-export differences)."
  - Consolidated accounts are "very simplified" and show only links of basic national aggregates with accounts for the rest of the world.
- Revision policy:
  - Chad recalculates historical and projected annual accounts every six months.
  - Past revisions could affect the entire series back to 1997.
  - Since publication of the 1995–2003 national accounts series in September 2004, all accounts for 2002 and earlier are treated as final; "figures for year n-2 and before are deemed final."
- Economic territory and scope determinations are driven by treatment in the BOP; some foreign firm branches (except oil) may be omitted from domestic output evaluations.
- Production boundary uncertainties:
  - Own-account production included based on extrapolation from ECOSIT-1 (1995/1996).
  - Grain milling is consistently treated as market manufacture and included in market output, but text notes it "should be considered as an industrial service on own account and thus be excluded from the boundary of production."
  - Fetching water is valued and treated as a good, consistent with 1993 SNA.
- Oil industry measurement includes exploration (output considered production of an intangible asset) and own-account capital formation related to these activities.
- Agricultural work in progress: changes in inventories account for crop year spanning October to April; production "is therefore deemed to occur at that time."
- Defense-related assets: government investment figures are broken down between GFCF, compensation of employees, and intermediate consumption based on fixed allocation keys from the base period; "it is difficult to tell what principle is implicitly adopted."
- Primary sources do not identify many intangible assets (computer software, databases, entertainment/literary/artistic originals, patents, leases, transferable contracts); given the country's level of development, these are "unlikely to represent significant amounts."

### Classification / sectorization
- Simplified system scope is limited to production accounts and consolidated accounts; "system does not include institutional sector accounts or even the allocation of primary income accounts."
- No institutional sector classification currently in Chad’s national accounts.
- Sectorization work:
  - Workshop in Libreville in May 2001: BEAC launched work on updating sectorization of public-sector entities applicable to CEMAC countries; initiative should serve as starting point for complete sectorization prepared by INSEED, BEAC, and MEF.
- Transactions classification generally follows recommendations of the 1993 SNA, though treated in a simplified manner.
- The simplified system uses its own classification of products and activities with an automatic industry-product bridge (no secondary production); current classification includes 21 products and industries after inclusion of three oil activities and related products.
- Imported goods are not classified by product (no detailed customs data since 1997).
- A project is near completion to validate new classifications based on Afristat nomenclatures: NAEMA (Activity Classification of Afristat Member States) and NOPEMA (Product Classification of Afristat Member States); these "will be used in the new national accounts base."
- Government expenditures are presented as an overall figure; there is "no classification of the functions of government."

### Basis for recording
- Market valuation:
  - Market output is valued at producer prices.
  - Output for own use is valued at equivalent market prices (rule used in the 1995/1996 ECOSIT-1 survey, basis of extrapolation for households' own-use production).
  - Producer prices for agricultural production estimated from consumer prices for the producer price index and an assumed margin rate.
  - Intermediate consumption is valued "with all taxes included (TTC, for toutes taxes comprises)."
- Transfer and benchmark pricing issues:
  - Transfer prices must exist for entities such as CotonTchad; corrections are not made due to lack of benchmark market for intermediate products.
- Trade valuation and adjustments:
  - Major export products are tracked specifically; imports are valued only globally using BOP figures due to lack of detailed customs data.
  - A global adjustment transforms f.o.b. import data from the BOP into c.i.f. data for the goods and services balance table.
  - Differences persist and "increased considerably in 2003."
- Recording basis:
  - "In theory, the rules used for recording flows accord with the 1993 SNA. Transactions and flows are recorded on an accrual basis."
  - In practice, government expenditures are recorded on a commitment basis (relatively close to accrual), while revenues are recorded on a cash basis.
- Grossing/netting:
  - Given that nearly all enterprises consist of only one establishment in Chad, the issue of grossing or netting procedures "is not relevant."

*Source: _cr07300 - 1. Assurances of integrity*

### 3.1       Source       data

### 3.1       Source       data

### 3.1.1    Source data collection and coverage
- The simplified system of national accounts introduced in 1995 set expected results based on the information available then; availability of information has not evolved much since 1995 and is described as “even more meager,” for example for statistics and tax declarations (DSFs).
- Changes in the structure of data collected since 1995:
  - Firms no longer in business have been deleted.
  - Adjustments to individual industries have been applied.
  - Oil exploration and exploitation activities are now taken into account.
- Chronic scarcity of source data for national accounts. Regularly received source data relate to:
  - agriculture, livestock, government finance, BOP, certain information on enterprises in the modern sector, imports of oil products, oil output, and crude oil export prices.
- The rigidity of the simplified national accounts system complicates incorporation of changes in products, activities, and information sources (examples cited: mobile telephony, fast-growing services, oil exploration and development).
- Commercially traded services tracked partially through a quarterly BEAC survey are not integrated into the system but are estimated indirectly using global consumption per capita based on the ECOSIT survey.
- Data collection inadequacies given the importance of services and the informal sector; little progress since 1997 in mobilizing new sources due to lack of human and financial resources; customs data on foreign trade are not always available.
- Agriculture:
  - Ministry of Agriculture statistics division abandoned its survey (about 1,600 farms) for lack of funds; agriculture data now prepared on the basis of an oral field survey prone to recording respondents’ opinions rather than objective information.
- Livestock:
  - Staff collect data from veterinary stations; herd sizes estimated based on a 1976 census with hypothetical growth and slaughter rates to update variables and evaluate production and consumption.
- Modern sector enterprise data:
  - Quarterly BEAC survey systematically tracks about 140 enterprises in the modern sector.
  - INSEED uses information for about 10 industrial enterprises with monopoly status (sugar, cotton, beverages, tobacco, soaps, oils): turnover, employment, payroll, and physical output.
- No business register exists. A plan to create a register using DGI and CNPS data has made little progress due to human and financial constraints. A producing-units census questionnaire has been prepared but not launched for lack of financing.
- Household and informal sector surveys:
  - 1970 household and expenditure survey covered N’Djamena.
  - 1995 ECOSIT-1 covered the four main cities.
  - ECOSIT-2 (nationwide) conducted between February 2003 and March 2004; results are being processed but remain unavailable due to financial and technical problems.
  - ECOSIT-2 design and coverage:
    - Covered “all ordinary settled African households where no member works in an international agency or a diplomatic establishment.”
    - Stratified sample originally contained 7,008 households: 1,056 in N’Djamena, 854 in other cities, and 5,088 rural.
    - Survey constructed on the basis of the 1993 census; field counts conducted to upgrade the sample.
    - Conducted with a fixed sample (each household interviewed in each round).
    - Organized in three rounds with four months intended between rounds to capture seasonality; disruptions occurred (rainy season travel difficulties, late funding, delays in printing forms) causing postponed or suspended rounds.
    - Questionnaire exceeded 70 pages and was judged excessively detailed.
- Government finance data:
  - INSEED maintains close relationships with DGB, DEP, and DGT (their directors are CCM members); annual government finance data transmitted to national accounts team as available.
  - Operating budget used to identify the nature of expenditure; capital budget broken down using keys bridging from the detailed structure of the base year.
  - Local governments appear covered only in part (city of N’Djamena only); other local governments’ financial autonomy described as very limited.
  - Data only seem to take into account social security agencies CNRT and CNPS; other entities (funds or other autonomous units) may not be covered.
  - Government Flow of Funds Table (TOFE) in its current form is inadequate for compiling government sector accounts.
- Administrative-source data collection is inadequate and INSEED lacks technical capacity to handle wider administrative information. INSEED supposed to receive DSFs submitted to the DGI, but requirement never enforced; plan to make use of DSFs starting in April 2006 for 2005 data (discussions opened May 2005).
- Price statistics:
  - Price data in use are inadequate.
  - Final consumption goods: consumer prices from CPI process are used and transformed using a fixed margin into producer prices.
  - Industrial products of the modern sector: producer prices available.
  - Livestock products: prices observed on producer markets near production and consumer prices near consumption.
  - Export products (livestock, cotton, gum Arabic, crude oil): various prices are known.
  - Current resource limitations preclude supplementary surveys.
- Coordination:
  - INSEED held meetings with ministries’ statistics offices in 2003 to identify developments for national accounts system; these meetings have not been repeated.
  - Occasional but irregular meetings to improve data sources; most recent involving foreign trade statistics units took place in November 2004 but produced no apparent results.

### 3.1.2    Consistency of source data with national accounts requirements
- With acute shortage of information, national accounts staff use any source data that might support compilation or confirm existing data; reliability questions are addressed later in the process.
- Coverage of total economic activities (value added) by recognized statistical procedures is very limited; exception: oil extraction where production quantities are known but components of value added and related activities are hardly measured.
- Most economic activities are informal and tracked only sporadically during ECOSIT surveys (1995 and 2003/2004).
- Format of some administrative-source data is not always consistent with national accounts needs; oil industry data particularly difficult to interpret for national accounts.
- Discrepancies in treatment of information persist despite agreement on basic information; example: INSEED considers herd growth rates used by the Ministry of Livestock to be outdated and makes its own estimates.

### 3.1.3    Timeliness of source data
- The estimation procedure implicit in the national accounts system masks the lack of source data by allowing estimation of missing data; risk that extant but uncollected information will not be introduced into the system.
- INSEED monitoring is constrained by organizational shortcomings and lack of materials (vehicles and fuel) and human resources, limiting timely receipt of data and follow-up.
- No real program exists to promote systematic data collection for compiling and semiannually updating the national accounts on a specific schedule.
- When establishing the macroeconomic framework and medium-term forecasts, the entire team (including DEP) urgently collects information needed to update the database for preparing historical and projected accounts.

### 3.2       Assessment of source data

- No process for systematic prior revision of source data; data are generally incorporated into the model’s spreadsheets as soon as available because historical accounts are not compiled by stages and aggregation of intermediate results.
- Staff systematically modify some source data during account preparation; examples:
  - Slaughter rates for livestock (ME rates considered too high).
  - Exports of livestock (received data are subject to systematic adjustments).
  - Cotton exports at certain periods.
- For the first version of historical accounts, staff gradually replace system-estimated data in the forecasted version with observed figures where possible, rerun the program, critically review the new version, and, if inconsistent, review individual data.
- Establishment of a new base for the national accounts is expected to provide an opportunity to reconsider calculation methods and data sources.

### 3.3       Statistical techniques

3.3.1 Data compilation techniques
- Data are not systematically adjusted despite major swings in agricultural output caused by significant climatic fluctuations; adjustments are made only when aberrations are detected.
- Techniques used are simple and the estimation model often substitutes based on historical trends or observed behavioral similarities.

3.3.2 Other statistical procedures and specific techniques
- Production approach (Table 1: Production Approach) — industry weights in 2002 GDP and main data sources:
  - Agriculture, livestock, forestry, and fisheries: 34 percent
    - Subsistence agriculture: physical quantities derived from land area and yields from oral farm surveys + consumption standards + producer or market prices.
    - Non-monitored products: ECOSIT-1 (1995) estimates x population growth rate.
    - Cash crops (cotton, sugar, gum Arabic): extension services, processing businesses, consumption standards, technical coefficients. Intermediate consumptions: by consumption ratios per hectare of crop.
    - Livestock: various data from the livestock ministry, but INSEED's own growth rates.
    - Forestry, fisheries, hunting: consumption and export standards.
  - Oil extraction and oil processing industry: 4 percent
    - Direct information on quantities extracted and exported.
  - Manufacturing and crafts: 9 percent
    - Agri-food: by branch, input quantities available.
    - Modern industrial activities: some products identified and processed using information provided by businesses concerned.
    - Remainder: in the absence of DSFs, a distribution key unchanged since 1995.
  - Electricity, gas, and water: 1 percent
    - DSFs from enterprises in each industry.
  - Construction and public works: 1.5 percent
    - For GFCF:
      - Household dwellings: ECOSIT-1 (1995).
      - Public: Government capital accumulation account.
      - Private: production industry related activities.
      - Oil: direct sources.
      - Capital repairs: percentage of productive activities in GDP.
  - Wholesale and retail trade: 22 percent
    - Nonagricultural products: estimate of the portion of market supply to which an assumed trade margin is applied.
    - Agricultural products: balance: resource = production + trade margin + stocks.
  - Transportation and communications: 3 percent
    - Passenger road travel: ECOSIT-1 (1995).
    - Merchandise road transport: transport imputation rate; tax rate.
    - Services: ASECNA.
    - Air transport: activities reports.
  - Financial and insurance corporations: (weight not specified in table)
  - Actual and imputed rent: (weight not specified in table)
    - Average rents from ECOSIT projected and applied to a stock of housing.
  - Other commercially marketed services: overall, 9 percent
    - Accounting documents from the establishments concerned.
    - Personal services: ECOSIT estimates and projections by population.
    - Services to businesses: technical relationships with industries that consume them + exports (BOP).
  - General government: 11 percent
    - Using information provided by government departments and agencies.
  - Import taxes and duties net of subsidies: 4 percent
    - Documents provided by Customs General Directorate.
- Note: Base year for the rates is 2002, “to exclude the oil boom, which has completely disrupted the structure of the national economy.”
- Oil sector: apart from production and exports, information inadequate for national accounting needs. In 2005 it represented more than 38 percent of GDP, after only 4 percent in 2002.
- Accounts rely heavily on indirect estimates; modern sector (apart from oil) is very poorly represented.
- Intermediate consumption estimates are based in all cases on fixed ratios; fixed ratios are widely used but their extent is difficult to determine. Even in agriculture, ratio-based estimates account for a significant portion of calculations.

Specific estimation techniques and practices:
- Output of owner-occupied dwellings valued as estimated rentals tenants would pay for similar accommodation (information from ECOSIT-1).
- Work in progress deemed to include growing crops and livestock reared for consumption purposes and fishery stocks. Inventory valuation does not reflect price fluctuations between entry and exit periods: quantity stocks are valued first, then the average price for the period is applied; no adjustment for holding gains/losses.
- No calculation of consumption of fixed capital; all valuations are gross values, leading to undervaluation of nontradable government output and own-account capital formation.
- Cash-based data for general government are not converted to an accrual basis.
- Single indicator method is most widely used to calculate GDP volume indicators: same product volume index applied to industry production, intermediate consumption, and value added.
- Volume measures of taxes and subsidies on products estimated by extrapolating the tax or subsidy from the base year using a volume indicator for transactions subject to that tax or subsidy—applied at an overly aggregated level given account aggregation.
- Output volumes of trade margin estimated by extrapolating base-year trade margins; average sales volumes used at aggregated level due to lack of systematic product balances.
- GDP volume changes measured by applying base-year price indices (1995) to quantities for the current period (all products and industries treated as elementary products); there is no chaining of indices.

- Expenditure approach (Table 2: Expenditure Approach) — weights in 2002 GDP and main data sources:
  - Household final consumption: 74 percent
    - Residual estimate (household final consumption expenditure determined globally as a residual).
  - Government final consumption: 15 percent
    - Direct estimation from information supplied by the MEF (compiled globally from current expenditure; estimated from direct production costs; consumption of fixed capital not calculated).
  - Gross fixed capital formation: 57 percent
    - Direct estimation by product and industry; compiled using herd size by type, housing, government GFCF, values for oil industry, capital repairs, others.
  - Changes in inventories: Nonsignificant
    - Relates exclusively to livestock and growing crops.
  - Imports and exports of goods and services:
    - Imports: 63 percent
    - Exports: 16 percent
    - Merchandise: adjusted data from the BOP
      - direct data by product for exports
      - direct data for imports in the oil industry
      - adjustment of cross-border trade: data from the BOP
    - Services: data from the BOP
- There are no changes in inventories apart from livestock raised for food purposes and standing crops; no buffering of production shock impacts on consumption.
- Household final consumption expenditure is determined globally as a residual; detailed elements are also calculated where needed to estimate output of national-origin products.
- For domestic consumption, ratios more than five years old are frequently used—“certainly in more than 20 percent of cases.”

*Source: 3.1 Source data — National Accounts (sections 3.1–3.3) from the provided IMF document.*

### 3.4 Assessment and validation of intermediate data and statistical outputs

### 3.4 Assessment and validation of intermediate data and statistical outputs

### Validation of intermediate results
- Little complementary information is available to validate the data.
- GDP is estimated from the production approach, and global final consumption is calculated as a residual.
- Because of the lack of foreign trade data, no proper supply and use tables exist to combine the imported and domestically produced products; the system treats these as totally complementary.
- The lack of customs data (the latest are for 1997) means that imported products are not disaggregated.

### Assessment and investigation of statistical discrepancies in intermediate data
- Staff conduct checks to detect discrepancies, in particular in administrative data sources.
- Analysts analyze ratios of intermediate consumption to output, structure of GDP, etc., and eliminate discrepancies.
- Neither household actual final consumption, nor any of its components, are systematically analyzed.
- The total value of actual final consumption at constant prices does not seem to have been viewed as an interesting aggregate; it does not even appear separately in the publications.
- INSEED does not provide explication about the fact that sharp fluctuations exist in annual volume changes for an aggregate in which major components are estimated by trend.

### Investigation of discrepancies and indicators of problems in statistical outputs
- Compilation involves consultation and comparisons between the MEF, IMF, and BEAC to prepare submissions to the CCM.
- Analysts assessed import and export discrepancies with the BOP statistics for 2001 and prior years and found they resulted essentially from divergent figures on exports of livestock and differences in the method of recording imports (f.o.b. for the BOP; c.i.f. for the national accounts).
- Since 2002, these differences have reached considerable proportions (more than 25 percent of GDP).
- The differences would seem to be linked to the way the oil industry is treated, but no comment on them has appeared in INSEED's publication Comptes et agrégats de la Nation, in which the two series are presented.

---

### 3.5 Revision studies

### Analysis and use of revisions
- Given their number, successive estimations of the historical accounts, when finalized, are not subject to any regular analysis by INSEED.
- Possible explanations: lack of continuity in the team in charge of the project over recent years, complexities of the model used, and the many different versions available.

---

### 4 Serviceability

### 4.1 Periodicity and timeliness
- GDP estimates are compiled annually.
- Revisions occur semiannually during the macroeconomic framework-setting exercise, generally in April and October of each year.
- The first provisional estimates for a given year are generally available in May of the following year.
- INSEED distributes estimated national accounts data to CCM members and international agencies at committee meetings in April and October; data are available to the general public as of May and November (but only on request), following approval by the director of INSEED.
- In September 2004, INSEED released 200 copies of Comptes et agrégats de la Nation, covering the period 1995–2004 (data for 2004 are forecasts).
- Plans are to publish this document systematically at the end of each year, meaning the provisional data for any year would be released in October–November of the following year; publication following the April meeting would be preferable.

### 4.2 Consistency
- The simplified accounting system guarantees internal consistency of the national accounts statistics, both at current prices and at constant 1995 prices.
- No statistical discrepancy exists between the two GDP estimates, because the total final private consumption is calculated as a residual.
- The calculation method relies on time series dating back to 1995; consistent time series cover 1983–95, compiled by extrapolation when base year 1995 was established.
- When new observation data come in, the system normally recalculates the entire series back to 1995; new data may relate to any year in the series.
- INSEED has decided to freeze all results prior to 2002; the agency will make no further corrections to data before that time and will apply this procedure systematically in the future. In the first historical estimation of the accounts (n) in April (n+1), the accounts for (n-2) and previous years will be considered definitive and may no longer be revised.
- A brief note in the September 2004 publication mentions important changes added since previous versions, but neither the impact nor the scope of the changes is specified.

Key published fluctuations in national accounts series (comparison of GDP volume growth rates by sources; in percent):
- Macroeconomic framework February 2004, INSEED: 1998: 5.9; 1999: - 0.5; 2000: - 0.7; 2001: 9.6; 2002: 10.5; 2003: 9.2
- Macroeconomic outlook 2/2 2004, INSEED: 1998: 7.0; 1999: - 0.8; 2000: - 0.6; 2001: 10.4; 2002: 8.4; 2003: 12.5
- National accounts and aggregates 1995/2004, September 2004, INSEED: 1998: 7.0; 1999: - 0.8; 2000: - 0.6; 2001: 9.6; 2002: 10.1; 2003: 10.5
- INSEED website: 1998: 7.0; 1999: - 0.8; 2000: - 0.6; 2001: 9.6; 2002: 10.1; 2003: 10.5
- BEAC website: 1998: 6.0; 1999: - 0.6; 2000: 9.4; 2001: 9.7; 2002: 11.9

Notes from the source:
- Only the data from National Accounts and Aggregates 1995–2004 and those from the INSEED website are consistent over the entire period.
- Figures from the Macroeconomic Outlook for the second half of 2004, published later than the National Accounts and Aggregates 1995–2004, are not consistent with the announced freeze of estimates prior to 2002.
- Figures released by BEAC do not correspond to any of the other series.
- The consolidated national accounts show an adjustment equal to about 28 percent of GDP for 2003 (reproduced without explanation).

### 4.3 Revision policy and practice
- Revision cycle follows CCM meetings; quarterly until 2002, semiannual since then.
- Ministries, monetary and financial authorities, and major donors are generally aware of the cycle; the general public may not be.
- With the first two tables in National Accounts and Aggregates 1995–2004, headings indicate whether data are revised (1995–2000), provisional (2001), estimates (2002, 2003), or forecasts (2004); no defined meaning is presented for these terms in the case of the historical accounts, and the heading does not appear elsewhere in the publication.
- Although INSEED has been publishing revised series systematically since 1997, it does not indicate any analysis of the scope of revisions; it mentions only the nature of the revisions and the economic sectors concerned.

---

### 5 Accessibility

### 5.1 Data accessibility
- Dissemination of national accounts in a specific publication was suspended in 1997 and resumed in September 2004; although called semiannual, it is intended to be released only annually.
- The September 2004 publication provides main macroeconomic aggregates and key indicators, commentaries (1995–2001 analysis, growth in 2002 and 2003, outlook for 2004), followed by statistical tables and annexes.
- INSEED provides very little national accounts data on its website; GDP is shown only as a global aggregate at current and constant prices.
- The September 2004 publication was printed in 200 copies: 120 copies distributed within government and to donors; 80 copies made available to the public, stocks exhausted in May 2005.
- Important data have been released every six months through the macroeconomic outcome publications; data released only after approval by the INSEED Director and only as a supplement to the macroeconomic framework itself.
- INSEED plans to post more national accounts data on its website and to disseminate data electronically to users on request; a small budget exists for website maintenance but staff have not received necessary training.
- Users can obtain more detailed information on request.
- National accounts data are disseminated on a limited scale with the macroeconomic framework twice a year, in May and November; no official schedule has been made public.
- CCM members receive data before other users; this early access is not publicized.
- Users can obtain more detailed data by applying to the INSEED publications office; this possibility is not publicly announced.

### 5.2 Metadata accessibility
- The only public metadata are those prepared in English for the GDDS and posted at the IMF’s DSBB; they have not been updated since July 2002.
- These metadata are not indicated in any Chad dissemination channel and are not sufficiently detailed; they do not provide information on departures between the simplified system applied to Chad and the 1993 SNA.
- Only one English version of the metadata is made available to the public; the French version given to the authorities is not posted on any website or published in any document.

### 5.3 Assistance to users
- All statistical publications provide contact coordinates for INSEED and its Director General; specific contact points for each subject field are not publicized.
- There is no formal catalog of publications; there is merely a listing of publications available and their price.
- Statistics not routinely disseminated are made available upon request, though the possibility is not publicly announced.

---

*Source: _cr07300 - 3.4 Assessment and validation of intermediate data and statistical outputs*

### 1.3  Ethical  standards

### 1.3  Ethical  standards

### Ethical standards for INSEED
- Finding: INSEED has no specific ethical standards applicable to its staff.
- Finding: Standards applicable to civil servants in general are not systematically indicated to staff, particularly to short-term contractuals.
- Recommendation (ST): Adopt ethical standards specific to INSEED and make sure all staff, in particular temporary staff, are aware of these standards.

### National Accounts — Data Quality Assessment Framework (July 2003): summary findings and plans for improvement
- Context: Compiling Agency: National Institute of Statistics and Economic and Demographic Studies – INSEED. Key to symbols: NA = Not Applicable; O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; SDDS = Complies with SDDS Criteria.

- 2. Methodological soundness
  - 2.1 Concepts and definitions
    - Finding: Simplified system basically restricted to production and goods and services accounts.
    - Finding: The departures between the simplified system applied to Chad’s national accounts and 1993 SNA are not documented.
    - Finding: There is no plan to migrate to the 1993 SNA.
    - Recommendation (ST): Prepare documentation on the departures between the simplified system and 1993 SNA. Design and adopt a migration plan to the 1993 SNA.
  - 2.2 Scope
    - Finding: The sequence of accounts recommended in the 1993 SNA is not completely compiled.
    - Finding: Some foreign-based businesses operating in Chad are not included.
    - Recommendation (MT): Move ahead with introduction of the ERETES system, which produces more complete tables.
    - Recommendation (ST): Include the missing activities of foreign-based businesses operating in Chad.
  - 2.3 Classification/sectorization
    - Finding: No institutional sectorization exists.
    - Finding: Classifications of products and activities are specific to Chad.
    - Recommendation (MT): Adopt an institutional sectorization in common with all other participants in the statistics system. Adopt the comprehensive Afristat classification of products and activities.
  - 2.4 Basis for recording
    - Finding: Market prices are used, with a few exceptions.
    - Finding: Source data on government finance are not on an accrual basis, but on a cash basis.
    - Recommendation (MT): Implement ERETES.

- 3. Accuracy and reliability
  - 3.1 Source data
    - Finding: The compilation of ECOSIT-2 survey is not completed.
    - Finding: No detailed data are available on the informal sector or on marketable services, except for the base year.
    - Finding: Detailed data on foreign trade are unavailable since 1997.
    - Finding: The Agriculture survey is unavailable since 2001.
    - Recommendation (ST): Complete the compilation of ECOSIT-2 survey.
    - Recommendation (MT): Improve the use made of administrative data. Produce and use detailed statistics on foreign trade. Repeat the agricultural survey.
  - 3.2 Assessment of source data
    - Finding: There is no systematic assessment of source data.
    - Recommendation (ST): Assess critically and systematically the data used and perform cross-checks.
  - 3.3 Statistical techniques
    - Finding: Heavy reliance on fixed ratios and on indirect estimates.
    - Finding: Unique indicator for volume of output and of value added.
    - Finding: All products and activities are considered as elemental.
    - Recommendation (ST): Compare ECOSIT 1 and ECOSIT 2 to assess the validity of assumptions about fixed ratios, and reevaluate them if necessary.
  - 3.4 Assessment and validation of intermediate data and statistical outputs
    - Finding: Opportunities for assessing intermediate data are overlooked.
    - Recommendation (ST): Conduct a systematic review of household consumption by product.
  - 3.5 Revision studies
    - Finding: Data are reviewed twice a year, but no systematic studies of changes are conducted between successive versions.
    - Recommendation (ST): Monitor successive versions of the accounts and explain any differences to users.

- 4. Serviceability
  - 4.1 Periodicity and timeliness
    - Finding: Data are available on an annual basis, but no precise schedule promotes their dissemination after the meeting of the Macroeconomic Framework Committee.
    - Recommendation (ST): Establish a strict release calendar and adhere to it.
  - 4.2 Consistency
    - Finding: Foreign trade data since 2002 are sharply inconsistent with those of the BOP.
    - Recommendation (ST): Review foreign trade data and analyze the reasons for discrepancies with the BOP. Develop consensus on estimates for the BOP and the national accounts.
  - 4.3 Revision policy and practice
    - Finding: Revisions are mentioned in publications, but their amount is not quantified.
    - Recommendation (ST): Establish a classification that will clearly designate the successive degrees of revision and adhere to it strictly.

- 5. Accessibility
  - 5.1 Data accessibility
    - Finding: There was no hardcopy publication between 1997 and 2004.
    - Finding: No preannounced schedule is available.
    - Finding: The data offered at the website are overly aggregated.
    - Recommendation (ST): Revise and adhere to the calendar for hardcopy publication. Revise the publication of the accounts, in particular the contents of the tables. Expand dissemination at the INSEED website. Confine to a minimum the revisions to the historical series.
  - 5.2 Metadata accessibility
    - Finding: The metadata in English available at the IMF’s DSBB are not periodically updated and detailed enough.
    - Finding: No metadata in French are made available to the public.
    - Recommendation (ST): Update GDDS metadata posted in English at the DSBB and provide more details herein. Make metadata in French available to the public. Make a practice of adding methodological notes to publications.
  - 5.3 Assistance to users
    - Finding: Only the Director General is indicated as the contact person for all statistics compiled by the INSEED.
    - Finding: There is no catalogue of publications.
    - Recommendation (ST): Indicate specific contact person(s) for national accounts statistics. Establish and disseminate a catalog of publications.

### Government Finance Statistics — prerequisites of quality and resources
- 0. Prerequisites of quality
  - 0.1 Legal and institutional environment
    - Finding: Decree 141/PR/MEF/2003 (Article 33) stipulates that the Directorate of the Treasury and Public Accounts (DTCP), under the Treasury General Directorate (DGT), is responsible for preparing the weekly and monthly statements of government financial operations.
    - Finding: The same decree (Article 13) makes the Research and Forecasting Directorate (DEP), under the Budget General Directorate (DGB), responsible for compiling the Government Flow of Funds Table (TOFE) on the basis of information collected from appropriate agencies.
    - Finding: The TOFE comprises revenue, expenditure, lending minus repayments, a balance, and financing.
    - Finding: The TOFE, together with debt statistics, serves as the government finance statistics (GFS) for Chad.
    - Finding: The DTCP is the focal point for government budget transactions and produces monthly cash-based statements of government financial operations and detailed accounting statements, which it provides to the DEP for preparing the quarterly and annual TOFE.
    - Finding: A TOFE Committee was established by Decree 058/MF/SE/DG/00 of the Minister of Economy and Finance to prepare the TOFE; the DEP serves as its secretariat, and the Treasury provides legal counsel. Membership embraces all source data providers in the MEF and the BEAC.
    - Finding: The TOFE is not compiled monthly.
    - Finding: Article 18 of Decree 141/PR/MEF/2003 makes the Debt Directorate (DD) of the DGT responsible for preparing public debt statistics.
    - Finding: The DD, as ordonnateur, tracks domestic and external debt transactions; for external debt the DD has a copy of all loan contracts and receives notices of disbursement and requests for repayment; domestic debt arises essentially from statutory advances from the central bank and unhonored commitments.
    - Finding: Responsibility for disseminating the GFS (TOFE and debt statistics) is not specified in any law and is not clear in practice.
    - Finding: MEF regards its responsibility as limited to communicating the GFS to other data-producing agencies, to regional and international organizations, and to users on demand; INSEED has the mandate to disseminate official statistics, but terms and conditions are not defined in any formal understanding.
    - Finding: INSEED and the BEAC disseminate annual TOFE only.
    - Finding: Because coverage is limited to central government entities included in the General State Budget (BGE), production of the TOFE is not subject to legal constraints in terms of access to information.
  - 0.1.2 Data sharing and coordination
    - Finding: Apart from the TOFE Committee, no other formal provision exists for exchange of source data among statistics-producing agencies.
    - Finding: MEF communicates the TOFE to the BEAC and to INSEED regularly.
    - Finding: The CCM could provide a useful forum for exchanging views on TOFE and information needs of BEAC and INSEED.
    - Finding: BEAC reports monetary statistics to the Treasury, which uses these to provide bank financing data for the TOFE.
    - Finding: The DD represents the MEF on the CBP instituted by the BEAC, which promotes consistency of sources for foreign debt statistics.
  - 0.1.3 Confidentiality
    - Finding: TOFE source data are aggregate accounting data on a large number of taxpayers; rules governing source data confidentiality are observed for tax returns.
    - Finding: Sectoral coverage is limited to central government agencies covered by the Budgetary Central Government (BGE), so source data involve only governmental agencies and units.
    - Finding: Employees are legally bound by civil service and government accounting regulations to ensure confidentiality of individual information in their possession.
  - 0.1.4 Statistical reporting mandate and compliance
    - Finding: MEF is legally entitled to access all financial information for the budgetary central government and may demand access to financial information of all central or local government entities and government social security and retirement funds.
    - Finding: Organic Finance Law 11–62 of May 11, 1962 (Articles 174 to 177) requires government accounting officers to compile a monthly statement comparing revenues by budget line and a summary statement of payments by budget chapter; the central treasurer to prepare a monthly statement of budgetary and treasury transactions; and requires the annual compte de gestion to be submitted within three months after the close of the fiscal year.
    - Finding: The TOFE Committee is a major working arrangement that ensures DEP access to source data.
    - Finding: Primary source data for TOFE are produced within the MEF: Commitments Directorate (DE) produces successive stages of expenditure; DD supplies external and domestic debt data; domestic bank financing is covered by BEAC monetary survey.
    - Finding: The DD must centralize payment-due notices issued by creditors and collect data on loans; it participates in issuance of borrowings together with the DTCP.
    - Finding: Data providers generally comply with legal and administrative arrangements; law provides no penalties for failure, but MEF has sufficient administrative powers to ensure information is communicated.
    - Finding: TOFE relies essentially on accounting and administrative data, so compilation does not impose additional work burden beyond normal activities.

- 0.2 Resources
  - 0.2.1 Staff, facilities, computing resources, and financing
    - Finding: Under the DTCP, the Division of Statistics and Data Analysis (DSAD) was created recently; its duties are still performed by other divisions of the DTCP.
    - Finding: The DSAD already has three economists on staff.
    - Finding: The DSAD will be responsible for aggregating source financial data monthly for the TOFE.
    - Finding: Compilation relies on treasury accounting network and three divisions devoted to revenue transactions, expenditure transactions, and accounting.
    - Finding: The Forecasting Unit (SP) of the DEP has a staff of four economists and is responsible for preparing the quarterly and annual TOFE; staffing level is deemed adequate.
    - Finding: The Payment Authorization and Monitoring Unit (SMS) of the DD compiles debt statistics and has a statistics section with a single middle-ranking officer; this is insufficiently staffed.
    - Finding: SMS has support from the Domestic Debt Unit and the Foreign Debt Unit.
    - Finding: DSAD, SP, and SMS staff attend seminars organized by Afristat, the BEAC, the BAD, and international organizations including the IMF; these events do not form part of a formalized training plan.
    - Finding: DEP recently adopted a training plan designed by an external consultant that includes aspects relating to preparation of the provisional TOFE and training in computer tools.
    - Finding: MEF units are at constant risk of losing their best officers to other jobs or organizations; pay levels generally higher than other ministries but less attractive than those offered by the university.
    - Finding: Individual salary is determined by level of formal education and the person's ranking within the administrative hierarchy.
    - Finding: The SP has two computers, while the SMS and the DSAD have one computer each.
    - Finding: Internet access is generally available only to directors, limiting ability to exploit Web resources in GFS work.
    - Finding: Staff enter and process source data for the TOFE in Excel.
    - Finding: DTCP is beginning to feel the need for an integrated computer application dedicated to compiling data from the network of treasury accounts offices.
    - Finding: The DD uses the Debt Management and Financial Analysis System (DMFAS) (In French, SYGADE). Only limited use is made of the program's functionalities.
    - Finding: Computer security measures have not been taken seriously; no formal practices for safeguarding data, though files are generally saved on several computers and backup copies are kept.
    - Finding: Offices and equipment are not very functional; few meeting rooms are available.
    - Finding: DTCP relies on the postal service for delivery of source data, which does not function well in remote locations; DTCP is examining partnership with the BEAC to deliver government accounting materials.
    - Finding: Funding for preparation of the GFS comes exclusively from the annual budget of the Treasury and Budget directorates and cannot be identified in isolation.
  - 0.2.2 Measures to ensure efficient use of resources
    - Finding: Procedures for evaluating performance of staff involved in compiling the TOFE are the same as for all public servants; a rating system based on diligence, competence, output and conduct is used.
    - Finding: There is no measurement of the costs of producing the TOFE.
    - Finding: Because source data come primarily from accounting and administrative documents produced in the course of ongoing statutory work, direct costs of production are modest.
    - Finding: MEF generally benefits from external expertise under technical assistance programs financed by donors, but Chad has received very little technical assistance relating specifically to the GFS in recent years.

*Source: _cr07300 - 1.3  Ethical  standards (excerpts).*

### 0.3       Relevance

### 0.3       Relevance

### 0.3.1 The relevance and practical utility of existing statistics in meeting users’ needs are monitored
- The statistics are thoroughly integrated into the budget preparation process, the financial framework exercise, and multiyear planning.
- The statistics meet the needs expressed by decision makers.
- Presentation closely resembles A Manual on Government Finance Statistics, 1986 (GFSM 1986), meeting main information needs of regional and international organizations.
- Economic classification allows derivation of principal government finance aggregates.
- Limitations:
  - Scope limited to central government as covered by the BGE; TOFE does not cover miscellaneous central government agencies (ODACs, for organismes divers d’administration centrale), social security, or local governments.
  - INSEED has not formally expressed a need for broader coverage.
- User needs assessment:
  - No formal process for surveying users' needs.
  - BEAC, as a member of the TOFE Committee and CCM, and INSEED, as a member of the CCM, can express information needs at committee meetings.
  - Needs of other users are not surveyed.

### 0.4 Other quality management

#### 0.4.1 Processes are in place to focus on quality
- MEF places particular importance on accuracy and reliability; preferred sources are accounting and administrative documents.
- Data compilation and validation by the TOFE Committee, which brings together data suppliers and statistics producers.
- Systematic controls of data accuracy; adjustments made when discrepancies observed.
- Shortcomings:
  - Utility and accessibility of the data are not sufficiently taken into account.
  - Compilers rarely use statistical techniques to improve quality and consistency of overall output.
  - Accounting corrections made after statistics are produced are not incorporated.
  - Discrepancies arising from the basis of recording transactions are not properly adjusted.
  - Such corrections are generally of minor scope.

#### 0.4.2 Processes are in place to monitor the quality of the statistical program
- Processes for monitoring accuracy and reliability of the TOFE are in general satisfactory.
- Accounting data are subjected to strict monitoring and control.
- Integrated expenditure management system (CID, for Circuit intégré des dépenses) monitors reliability of expenditure data recorded on a commitments basis, other than those relating to salaries.
- Data on bank financing come from monetary statistics produced by the BEAC and are not reconciled with corresponding data from treasury accounts, as they should be.
- Staff systematically reconcile external debt data with donors' data derived from BEAC credit and debit notices.
- Once TOFE is compiled and released, no regular quality monitoring is performed and no periodic reviews identify steps to maintain quality requirements.
- DEP is working with an external expert to improve budget monitoring performance.

#### 0.4.3 Processes are in place to deal with quality considerations in planning the statistical program
- Data accuracy and reliability are prioritized over timely compilation and accessibility of GFS.
- Although budget execution data are available promptly through daily and weekly monitoring, the TOFE is prepared only after data deemed more reliable are in hand.
- Plans to shorten production times and increase reliability:
  - DTCP plans to improve the government chart of accounts and to computerize production of the General Balance of Accounts (BGC, for Balance générale des comptes).
  - The directorate is considering hiring an external consultant.

### 1. Assurances of integrity

#### 1.1 Professionalism

##### 1.1.1 Statistics are produced on an impartial basis
- Source data primarily from accounting data prepared under legislation guaranteeing professional independence of government accounting officers (comptables publics).
- Article 54 of the Convention governing the Central African Economic Union: budgetary legislation, national accounts, and macroeconomic data must be harmonized within five years from date convention entered into force (June 1999); Council of Ministers to adopt regulations/directives and schedule. TOFE has not yet been harmonized.
- TOFE production formalized through the TOFE Committee; authorities use TOFE as reference in government financial and budgetary planning.
- Staff professionalism improved: DEP contracted economists with increased qualifications; DEP adopted a training plan including modules on preparing the TOFE; MEF officers occasionally attend regional or international seminars/training.
- Government has privileged access to GFS before dissemination, but no indication of political interference in preparation or dissemination.

##### 1.1.2 Choices of sources and statistical techniques as well as decisions about dissemination are informed solely by statistical considerations
- Data sources selected primarily for reliability; preferred sources are administrative and accounting records.
- TOFE production consists primarily of reorganization of component data; statistical techniques used only exceptionally.
- MEF distributes TOFE to a restricted list of correspondents.
- BEAC and INSEED decide on dissemination without prior consent from MEF; they decide formats and level of detail of published TOFE.

##### 1.1.3 The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics
- MEF's target public: professionals familiar with macroeconomic statistics who cooperate in producing the TOFE.
- Producing agency provides explanations to correspondents via formal committees.
- Annual TOFE made public by BEAC and INSEED does not contain explanatory documentation.
- MEF generally does not intervene when data are misinterpreted or misused publicly.
- Example: INSEED quarterly statistics “Treasury Revenues and Expenditures” (under “Government Finance”) contain obvious internal inconsistencies (e.g., negative revenues and expenditures) that have not evoked comment from MEF.

#### 1.2 Transparency

##### 1.2.1 Terms and conditions governing collection, processing, and dissemination are available to the public
- MEF does not publish documentation on terms and conditions governing TOFE production, other than GDDS metadata for Chad.
- GDDS metadata available since July 2002 in English at IMF DSBB but not updated since that time.
- Several decrees, laws, and regulations are published in the official Gazette and available in bookstores and libraries:
  - 2003 decree organizing the MEF and specifying responsibilities for production of statistics.
  - Organic Finance Law establishing basic provisions for accounting and budgetary monitoring.
  - Various regulations regarding government accounting and budgetary classification and accounts.
- Compilations of legislation/regulations governing public finances are available in major bookstores.
- MEF does not determine terms and conditions for disseminating GFS: INSEED and BEAC disseminate on their own initiative.
- INSEED and BEAC publications do not indicate sources where further information can be obtained.

##### 1.2.2 Internal governmental access to statistics prior to release is publicly identified
- GDDS metadata indicate government has privileged access to the TOFE before release.
- BEAC and INSEED have privileged access and disseminate the TOFE.

##### 1.2.3 Products of statistical agencies/units are clearly identified as such
- Producing agency is not always clearly identified in the annual TOFE disseminated by BEAC (Études et statistiques) and INSEED (Comptes économiques et financiers).
- MEF is not involved in dissemination and does not require BEAC and INSEED to cite MEF as source.

##### 1.2.4 Advance notice is given of major changes in methodology, source data, and statistical techniques
- Published TOFE is not accompanied by commentary.
- INSEED and BEAC include GFS among tables summarizing sectoral and macroeconomic statistics.
- Agency producing GFS not involved in dissemination, making it impossible to guarantee that changes in methodology or source data will be announced in advance or at dissemination.
- BEAC and INSEED are informed of modifications decided during TOFE Committee and CCM meetings.

#### 1.3 Ethical standards

##### 1.3.1 Guidelines for staff behavior are in place and are well known to the staff
- No specific ethical rules concern GFS production.
- MEF staff operate according to administrative rules (General Civil Service Statutes) and public accounting regulations on professional secrecy and conflict of interest.
- New staff are made aware of ethical standards when joining; no formal periodic reminders thereafter.

### 2. Methodological soundness

#### 2.1 Concepts and definitions

##### 2.1.1 Overall structure follows internationally accepted standards/good practices
- Compilation principles generally follow analytical framework of GFSM 1986.
- TOFE departs slightly from GFSM 1986 to allow special monitoring of oil revenues and earmarked expenditures.
- Definitions and concepts of revenues, expenditures, and financing generally consistent with GFSM 1986, with three major exceptions:
  - Domestic lending minus repayments is included in financing, as recommended in GFSM 2001.
  - Repayments from onlending are recorded as nontax revenues, whereas they should be treated as financing.
  - Financing includes an item for “exceptional financing” (resources from foreign donors); portion corresponding to budgetary assistance (grants) should be considered as revenue in GFS, though recorded as financing for IMF PRGF monitoring.
- Oil revenue treatment:
  - Decree 095/PR/MEF/04 of March 18, 2004 establishes special regime.
  - Oil revenues include indirect revenues (taxes, levies on companies, customs duties) and direct revenues (royalties and dividends), from which a provision is set aside for repaying government's debt to the European Investment Bank and to the World Bank for financing oil investments.
  - Direct and indirect revenues paid into an account held in the name of Chad at Citibank in London.
  - Ten percent deposited in the Fund for Future Generations account; remainder goes through two government accounts in two national banks before deposit with the BEAC.
  - Of amount deposited, 80 percent goes into a stabilization account, 15 percent to the treasury account, and 5 percent to an account for the oil-producing region.
  - All direct and indirect oil revenues, and the provision deducted at source for repaying external debt, are treated as revenues in the TOFE; bank transactions and the provision are correctly recorded on the financing side.
- There is an overall balance of expenditures and revenues on a commitments basis, and an overall balance on a cash basis after changes in arrears.
- Financing broken down into external and domestic financing.
- No program adopted for transition to analytical framework of GFSM 2001.

#### 2.2 Scope

##### 2.2.1 Scope consistency with internationally accepted standards/good practices
- Coverage limited to budgetary central government.
- General government sector for Chad consists of central government (including social security and pension funds) and local governments.
- Chad has two social security funds:
  - National Social Provident Fund (CNPS, for Caisse nationale de prévoyance sociale) covers private-sector employees and certain public employees under contract.
  - National Pension Fund of Chad (CNRT, for Caisse nationale de retraite tchadienne) covers civil servants.
- Because pension funds are mandatory and based on defined benefits, they are treated as part of general government in accordance with 1993 SNA.
- Central government sector broken down into central government covered by the BGE, special treasury accounts, and ODACs.
- Local governments have financial, administrative, and political autonomy; own revenues limited (market-stall license fees, land rentals); most resources are transfers from the BGE.
- Scope of TOFE: budgetary central government including Office of the President, Primature, Parliament, General Secretary of Government, National Mediator, and 19 ministries.
  - Certain budgetary entities (university and hospitals) have autonomous budgets not integrated into TOFE; MEF considers such transactions insignificant.
- TOFE does not cover entire central government and does not cover special Treasury accounts and ODACs.
- Coverage limited to budgetary central government for preliminary, sub-annual, or annual data; local government operations data are not collected.
- Statistics show outstanding debt, domestic and external, including direct debts of the Treasury, passed-through debts (onlending), and guaranteed debts outstanding.
  - Statistics are global and do not show items for each of these three types; scope of coverage could not be verified and confirmed.

#### 2.3 Classification/sectorization

##### 2.3.1 Consistency with internationally accepted standards/good practices
- Classifications/sectorizations used do not always meet international standards.
- TOFE disseminated as a single summary table showing main economic classifications of revenues, expenditures, and financing at a level covering principal operations; classification generally close to GFSM 1986.
- Discrepancies mainly reflect concern about tracking oil revenues, related expenditures, and monitoring certain specific operations; classification adopted to meet needs of certain donors.
- BGE classification adheres more closely to GFSM 1986 and uses a more coherent economic classification.
- Revenues:
  - Classified into two broad categories: (1) oil revenues from royalties, dividends, and taxes on the oil industry and (2) non-oil revenues (breakdowns per GFSM 1986 recommendations).
- Expenditures:
  - Broken down into current and capital (investment) expenditures.
  - Current expenditures classified by economic nature (wages and salaries, goods and services, etc.).
  - Memorandum item shows expenditures of earmarked oil revenues.
  - Capital spending broken into domestically financed investment and foreign-financed investment.
    - Domestically financed includes direct investments, investments of oil revenues, and an item for counterpart funds showing government contribution to social projects cofinanced by donors.
    - Foreign-financed covers investments under HIPC Initiative and those financed through loans and grants.
  - These breakdowns do not conform to GFSM 1986 classification.
- Financing:
  - Classified as external financing, domestic financing, and exceptional financing (external financing from bilateral and multilateral donors).
  - Portion corresponding to budgetary assistance (grants) should be classified as revenues; other portion as external financing.
- Details provided in categories use headings that do not always allow clear identification of operations; categories do not systematically group items into a readily understandable economic classification.
- An item termed the financing gap demonstrates a gap between the cash-based deficit and its financing; arises primarily from limited coverage of transactions, adjustments to expenditures recorded on a commitments basis to bring them to a cash basis, and use of monetary statistics to determine domestic bank financing item.
  - No reconciliation with data from the BGE, which shows different figures.
- Stock of debt:
  - Broken down into domestic and external debt.
  - Chad domestic debt does not include classical debt instruments (e.g., government bonds) but covers arrears from past financial difficulties.
  - DD compiled an inventory of this debt with a view to settling it.
  - Classification of domestic debt broken down into dettes conventionnées (commitments with restructuring agreements signed) and other legal commitments.
  - Prior to settlement of arrears in 2002, domestic debt included such arrears.
  - When treasury accounts with banks show a negative balance, this is not classified, though it should be under domestic debt.
  - External debt classified by creditor; there is no classification by initial or residual maturity.

*Source: _cr07300 - 0.3       Relevance*

### 2.4 Basis for recording (GFSM 1986 guidelines)

### _cr07300 - 2.4 Basis for recording (GFSM 1986 guidelines)

### 2.4 Basis for recording: market prices and recording basis
- Market prices are used to value flows and stocks in the TOFE.
- Flows valuation:
  - Revenues correspond to amounts actually received.
  - Expenditures (excluding interest on debt) correspond to amounts committed.
  - Interest on the debt corresponds to amounts as shown in the payment schedule.
- External interest payments reflect the exchange rate at due date; late-payment differentials are recorded as a change in arrears.
- Stocks:
  - The stock of debt is recorded at its face value, without interest.
  - The stock of external debt is converted into local currency at the international exchange rate (from the IMF website) for the last day of the period under review.
- Recording basis:
  - Revenues are recorded on a cash basis at the time payments are made.
  - Expenditures are recorded on a commitments basis, at the stage preceding issuance of the payment order (ordonnancement).
  - A change in arrears item is used to allow a return to a cash basis, but it overlooks expenditures committed with no payment order (DENOs), producing a slight distortion in the cash-based deficit.
- Grossing/netting:
  - Transactions recorded on a gross basis; financing recorded on a net basis, consistent with GFSM 1986.
  - Year-end accounting adjustments are applied to the last month of the year.
  - Tax refunds are given as a tax credit and deducted from tax revenues receivable (net basis).

### 3. Accuracy and reliability — source data and assessment
- Source data and collection:
  - Data collection is centralized from accounting and budgetary documents on execution of the BGE, mainly: BGC, budget execution reports, and bank financing data from the BEAC.
  - Government accounting officers (comptables publics) record transactions daily; monthly statements compiled at the main treasury produce the BGC and statements of revenues and expenditures.
  - DEP uses a Commitments Directorate survey reporting expenditures at stages: commitment, payment order, recording, and payment. TOFE records expenditures on a commitments basis.
  - Financing data: domestic financing from the monetary survey; external financing from the DD, supplemented by DI for project loans, program loans, and exceptional external financing.
  - Data on local government are not collected; no official register to identify public-sector units.
- Source-data conformity and limitations:
  - Source data approximate TOFE definitions, scope, classifications, valuation, and timing; same concepts and sectorization used.
  - Expenditure adjustment to cash basis overlooks DENOs (dépenses engagées non ordonnancées).
  - Monetary statistics used for domestic bank financing may have broader scope than TOFE (which covers only the BGE); monetary statistics recorded at value date while TOFE uses check collection/issue dates.
  - External financing data from DD identify repayments, arrears, and debt cancellations under the HIPC Initiative.
  - Sufficient detail exists to apply GFSM 1986 economic classification and monitor transactions financed from earmarked oil revenues; transfers to ODACs and municipalities appear as recettes affectées.
  - Supplementary data sources are generally not used.
- Timeliness of source data:
  - Source data generally provided during the month following the reference period; some remote offices' data arrive late by as much as two months due to postal problems.
  - DTCP is examining timeliness improvements with the BEAC.
- Source-data assessment and validation:
  - Compilation in Excel allows internal consistency tests and cross-checks, especially for expenditures; TOFE Committee membership facilitates validation and elimination of discrepancies.
  - Outlier checks performed; accounting statements reviewed and approved by ordonnateurs before transmission.
  - External-debt data cross-checked against DD and DI.
- Statistical techniques and adjustments:
  - Compilation consists mostly of reorganizing accounting and administrative data; no statistical estimation of missing data (accuracy prioritized over timeliness).
  - Little adjustment to source data; an arrears-adjustment item converts commitments-basis expenditures to cash basis but omits expenditures with no payment order.
- Validation of intermediate data:
  - Few comparable macroeconomic statistics exist for validating intermediate results.
  - External debt flows are compared with stocks; flows/stocks integration uses a single application and accounts for exchange-rate fluctuations (perfect equivalence not always possible).
  - Domestic debt flow data cannot be compared to stock (stock largely government arrears inventoried by DD).
  - Tax revenue behavior cannot be verified against GDP because of timing and recording base differences (GFS cash; national accounts accrual).
  - Discrepancies in domestic bank financing between BEAC and BGC are not analyzed in TOFE; external debt compared with creditors and BOP statistics.
- Revisions:
  - Archiving practices are inadequate to permit revision studies and analyses.

### 4. Serviceability — periodicity, timeliness, and consistency
- Periodicity and timeliness:
  - Public dissemination periodicity is annual for central government operations (INSEED and BEAC), not meeting GDDS quarterly recommendation.
  - External debt statistics are disseminated quarterly; domestic debt statistics are not disseminated.
  - The TOFE is generally disseminated nine months after the end of the reference year (BEAC and IZF websites), not consistent with the GDDS recommendation for one quarter after the reference date.
  - Quarterly external debt statistics are disseminated by INSEED three months after the end of the period.
- Dataset consistency:
  - Quarterly statistics are based on cumulative source data from the beginning of the year; annual statistics equal the last quarter’s statistics, limiting significance of comparisons between successive quarterly TOFE for the same year.
  - Revisions within the accounting annual deadline are entirely attributed to the fourth quarter; errors and omissions are attributed to the fourth quarter even if related to prior quarters; post-closing corrections are attributed to the following period—this practice distorts long-run quarterly comparisons but is not deemed significantly relevant to TOFE’s relevance.
  - TOFE provides flow data only; changes in stocks are not calculated. For debt statistics, flows and stocks handled in the same application (DMFAS / SYGADE).
- Time series and methodological changes:
  - Five-year time series are available for the TOFE and do not show inconsistencies over time.
  - When methodology or presentation changes occur, historical data are not reconstructed and no methodological note is attached to disseminated tables.
  - DEP produces, but does not publish, a semiannual economic analysis comparing GFS against budget forecasts; no commentary on changes in trends is provided.
- Reconciliation with other frameworks:
  - TOFE is not reconciled with national accounts or general government accounts.
  - Residency concept is consistent with BOP, but transaction coverage differs for oil-related withholdings and earmarked Fund for Future Generations account receipts kept outside the country; TOFE reflects these withholdings while BOP does not.
  - DD participates in the BOP Committee; external debt data are compared annually between DD and BEAC.
  - Domestic bank financing in TOFE is taken from broad money survey; monthly reconciliation of BGC and broad money survey is conducted by DTCP but not incorporated into TOFE.
- Revision policy and practice:
  - No formal revision procedure; preliminary statistics are replaced by final statistics as they become available.
  - Because TOFE is published late, data are generally final and there is effectively no revision cycle.
  - Preliminary statistics are not always identified as such; MEF rarely prepares statistics on provisional data.
  - MEF does not conduct public revision studies or archive preliminary data.

### 5. Accessibility — dissemination and metadata
- Presentation and dissemination:
  - Dissemination is generally consistent with GFSM 1986 analytical framework; the TOFE consists of a single summary table with main economic classifications and budgetary balances; level of detail is satisfactory but no supplementary tables or additional series are disseminated.
  - MEF is not responsible for dissemination; BEAC disseminates TOFE on its website and in print; INSEED disseminates in print only.
  - No preannounced release schedule; public not informed about release or access procedures.
  - Statistics are available to all users at the same time through the dissemination channels, though government, BEAC, and INSEED have privileged access to TOFE.
  - More detailed budget-execution statistics exist for internal use only and are not made available to external users, even upon request.
- Metadata:
  - MEF does not publish documentation on sources and methods used to establish GFS for Chad.
  - GDDS metadata posted in English at the IMF website in July 2002 describe sources and methods but have not been updated since then.
  - Only one version of the metadata is available at the DSBB; French metadata held by IMF authorities are not posted or published.

*Source: _cr07300 - 2.4 Basis for recording (GFSM 1986 guidelines) — extracted content provided.*

### 5.3 Assistance to users

### _cr07300 - 5.3 Assistance to users

### 5.3 Assistance to users — summary findings
- The GDDS metadata for Chad’s GFS posted at the DSBB indicate contact persons and units for the TOFE and the debt statistics.
- There is no catalog of publications.
- The GDDS metadata indicate the persons responsible for the statistics, but the metadata are not available in French.
- Recommendation (Short-term): Include in the published TOFE the name of a contact person for obtaining clarifications or supplementary information.
- Recommendation (Medium-term): Prepare and publish a catalog of publications (indicating those available and how to obtain them).

### Data Quality Assessment — Government Finance Statistics (compiling agency: Ministry of Economy and Finance – MEF)
- Key to symbols used in assessment: NA = Not Applicable; O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; SDDS = Complies with SDDS Criteria.

- 0. Prerequisites of quality
  - 0.1 Legal and institutional environment
    - Assessment: NO (X under NO)
    - Finding: Responsibility for disseminating the GFS is not specified in any text and does not correspond to an established practice.
    - Plan (ST): Give the body that compiles the GFS the legal responsibility to disseminate them on a regular basis, in accordance with GDDS requirements, and in adequate formats (GFS bulletin, Internet).
  - 0.2 Resources
    - Assessment: NO (X under NO)
    - Findings: Facilities are not very functional; few meeting rooms. GFS methodology and concepts are not widely disseminated among staff. Internet connections available only to senior managers. No formal practice for guaranteeing efficient use of resources.
    - Plans (ST): Adopt a plan for training in GFS methodology and concepts. Upgrade facilities to make them more functional. Extend Internet access to the units involved in the compilation of GFS.
  - 0.3 Relevance
    - Assessment: NO (X under NO)
    - Findings: Users' needs are not surveyed. Limited institutional coverage reduces the relevance of the TOFE.
    - Plan (MT): Introduce a formal mechanism for surveying users' needs (annual survey).
  - 0.4 Other quality management
    - Assessment: NO (X under NO)
    - Findings: Practice focuses on data accuracy and reliability to the detriment of serviceability (periodicity and timeliness) and accessibility (commentaries, dissemination schedule). No formal mechanism exists for monitoring statistical quality.
    - Plans (ST): Strike a better balance between quality dimensions (accuracy and reliability, serviceability and accessibility): Improve dissemination timeliness (publish preliminary data promptly, for subsequent replacement by final data in accordance with a fixed calendar) and disseminate comments on the tables (graphs, explanation of trends, etc.).

- 1. Assurances of integrity
  - 1.1 Professionalism
    - Assessment: NO (X under NO)
    - Findings: The MEF undertakes no action to disseminate GFS; BEAC and INSEED are de facto disseminating some GFS on their own absent an agreement with MEF. The MEF does not make a practice of intervening when GFS are misinterpreted or misused.
    - Plan (ST): Specify the conditions for disseminating the GFS (formats, timeliness etc.). The MEF should formulate observations in case of erroneous interpretation or misuse.
  - 1.2 Transparency
    - Assessment: NO (X under NO)
    - Findings: Terms and conditions under which statistics are compiled as well as the government’s privileged access to statistics are specified in the GDDS metadata only. Data sources not always mentioned. Methodological changes are not always announced when introduced.
    - Plans (ST): Publicize in national sources the terms and conditions under which statistics are compiled and the government’s privileged access to statistics. Prepare and disseminate a technical note on GFS sources and methods. Ensure that methodological changes in GFS compilation are systematically indicated.
  - 1.3 Ethical standards
    - Assessment: NO (X under NO)
    - (No additional comments provided in source.)

- 2. Methodological soundness
  - 2.1 Concepts and definitions
    - Assessment: NO (X under NO)
    - Finding: No process has been adopted for moving to the analytical framework of the GFSM 2001.
    - Plan (ST): Adopt a medium-term plan for moving to the GFSM 2001 analytical framework.
  - 2.2 Scope
    - Assessment: NO (X under NO)
    - Findings: The TOFE cover only the Central Government Budget (BGE). They do not cover certain transactions of BGE entities. ODAC, social security, and local governments are not included in the scope of the TOFE.
    - Plan (MT): Include the transactions of all BGE entities in the TOFE (universities, hospital budgets, etc.). Expand the TOFE sectoral coverage to include off-budget accounts (ODAC) and social security. Subsequently, extend coverage to local governments.
  - 2.3 Classification/sectorization
    - Assessment: NO (X under NO)
    - Findings: Some details in the TOFE are not systematically grouped by economic nature. No functional classification. Debt statistics are not classified by maturity. Repayments from onlending are treated as revenues.
    - Plans (ST): Systematically group details from TOFE in accordance with their economic classification. Use the GFSM 2001 classification system. Produce a classification of public debt statistics by initial and residual maturity. Reclassify repayments from onlending under financing.
    - Plan (MT): Prepare a bridge table between the administrative budget classification (by chapter among other criteria) and the functional classification.
  - 2.4 Basis for recording
    - Assessment: NO (X under NO)
    - Findings: Expenditures are recorded on a commitment basis. Complete GFS on a cash basis are not prepared.
    - Plans (ST): Prepare the complete GFS on a cash basis. Record budgetary expenditures in the TOFE on a payment-order (ordonnancement) basis so that they can be reconciled with a cash basis, and payment arrears can be evaluated.
    - Plan (MT): Compile debt statistics on both an accrual and cash basis.

- 3. Accuracy and reliability
  - 3.1 Source data
    - Assessment: NO (X under NO)
  - 3.2 Assessment of source data
    - Assessment: NO (X under NO)
    - Findings: Source data for revenues, expenditures, and external financing are verified and cross-checked with other information sources, but this is not done for domestic financing.
    - Plan (ST): Calculate domestic financing using BGC data and verify the deficit/financing identity.
  - 3.3 Statistical techniques
    - Assessment: NO (X under NO)
    - Findings: The TOFE require few statistical techniques. The bridge table for estimating the cash-based deficit overlooks certain DENO items.
    - Plan (ST): Monitor DENO items (expenditure commitments for which no payment order has been issued) to include them in the TOFE.
  - 3.4 Assessment and validation of intermediate data and statistical outputs
    - Assessment: NO (X under NO)
    - Findings: Domestic bank financing from the monetary survey is not reconciled with the BGC.
    - Plan (ST): Systematically reconcile financing data from the monetary survey and from the BGC.
  - 3.5 Revision studies
    - Assessment: NO (X under NO)
    - Findings: Archiving practices are not adequate to allow revision studies.
    - Plan (ST): Ensure systematic archiving of preliminary and definitive data, and conduct revision studies.

- 4. Serviceability
  - 4.1 Periodicity and timeliness
    - Assessment: NO (X under NO)
    - Findings: The periodicity of TOFE dissemination is annual. Domestic debt statistics are not disseminated. The MEF does not control dissemination, which is frequently late.
    - Plan (ST): Disseminate complete GFS (TOFE and external and domestic debt statistics) with periodicity and timeliness consistent with GDDS recommendations.
  - 4.2 Consistency
    - Assessment: NO (X under NO)
    - Findings: Consistency of statistical series generally verified, apart from the deficit/financing identity. Monetary statistics are used to determine domestic financing in the TOFE but are not reconciled with BGC data.
    - Plan (ST): Identify discrepancies between deficit and financing for balancing the TOFE. Prepare and disseminate monthly GFS with time series for the TOFE and the public debt (annual, quarterly, monthly).
  - 4.3 Revision policy and practice
    - Assessment: NO (X under NO)
    - Findings: No revision policies or practices because preliminary statistics use reliable sources and revisions are usually small.
    - Plan (MT): Establish and disseminate a calendar for GFS revisions. Disseminate revision studies.

- 5. Accessibility
  - 5.1 Data accessibility
    - Assessment: NO (X under NO)
    - Findings: The TOFE is presented in a single summary table. No supplementary table with more detail. No commentary or graphical presentations. GFS are not released in accordance with a preannounced schedule.
    - Plans (ST): Add comments and graphs to published statistics, explaining and illustrating changes and trends. Publish more detailed TOFE.
    - Plans (MT): Prepare and publish a functional classification of expenditures, at least annually. Adopt and publish a TOFE dissemination calendar.
  - 5.2 Metadata accessibility
    - Assessment: NO (X under NO)
    - Findings: Metadata in English available at the IMF’s DSBB are not periodically updated. No metadata in French are made available to the public.
    - Plans (ST): Update and disseminate the GDDS metadata in English and disseminate locally the GDDS metadata in French. Prepare and publish a technical note on TOFE sources and methods.
  - 5.3 Assistance to users
    - Assessment: NO (X under NO)
    - Findings: The GDDS metadata indicate the persons responsible for the statistics, but the metadata are not available in French. No catalog of publications is available.
    - Plans (ST): Include in the published TOFE the name of a contact person for obtaining clarifications or supplementary information.
    - Plans (MT): Prepare and publish a catalog of publications (indicating those available and how to obtain them).

### Monetary statistics — Prerequisites of quality (selected findings)
- Institutional arrangement and responsibility
  - Chad is one of six member countries of the Monetary Union of Central Africa (UMAC).
  - The Bank of Central African States (BEAC) serves as the Central Bank of UMAC; its currency is the CFA franc.
  - The Research Department (DET) at BEAC headquarters in Yaoundé and the National Directorate for Chad (DNT) jointly collect, process, and disseminate the monetary statistics for Chad. No other agency is involved in compiling Chad’s monetary statistics.
  - BEAC charter provisions cited:
    - Article 22 (Title II): central bank to “centralize bank risks in member countries, participate in preparing their balance of payments, and compile the monetary statistics.”
    - BEAC authorized to collect from national authorities, banks, finance companies, and economic agents all data useful for monetary policy and ensuring security of bank and financial transactions (Article 25).
    - Articles 56 and 58: “the Governor shall publish monthly balances for the Bank” and “the Bank shall prepare and publish a statement of its accounts at the end of each month. It shall also prepare a balance sheet at the end of each fiscal year.”
  - Decree 20/PRE.T of January 19, 1965 regulates bank activities in Chad and constitutes the regulatory framework for BEAC’s statistics work.

- Compilation process for the monthly BEAC survey for Chad (three stages)
  - 1) DET sends to the DNT (by telex) the provisional accounting data for transactions performed by BEAC headquarters for the account of Chad, including transactions with the IMF.
  - 2) Upon receipt, the Statistics and Monetary Analysis Unit (SSAM) of the DNT prepares the BEAC balance sheet for Chad, recording transactions by headquarters and by the DNT.
  - 3) The BEAC balance sheet for Chad is sent to the DET for verification and validation.

- Source data collection and reporting framework
  - BEAC uses monthly balance sheets and schedules prepared by banks and finance companies (établissements de crédit) for COBAC supervisory purposes.
  - BEAC receives monthly returns in four copies; one copy is used for compiling monetary statistics. Return forms are standardized and identical for all banks and finance companies in the zone.
  - For respondents using the COBAC-developed centralized electronic reporting system (the Cerber system), COBAC transmits to BEAC the data required for compilation; effective cooperation exists between BEAC and COBAC.
  - Depository corporations must report in a manner consistent with the regional chart of accounts for banks and finance companies (PCEC). During development of the Cerber system, the PCEC was updated and reportable data revised; banks and finance companies in the region were involved in the reforms at an advanced stage.

- Confidentiality, access, and respondent obligations
  - SSAM compiles and analyzes monetary statistics using software that allows overview of balances of all commercial banks and summarized individual balances for control and analysis.
  - SSAM staff are bound by professional secrecy per personnel bylaws and the annex to the BEAC work contract; breaches may be punished up to dismissal without compensation (Articles 31.7 and 31.8).
  - Only staff responsible for overseeing source data and compiling statistics have access to the monetary statistics database; database protected by password.
  - Only aggregate statistics covering at least three reporting agencies may be released to the public. In publications, identifiable transactions are limited to the central bank, the Treasury, and the Postal Checking Center (CCP).
  - Individual respondents' documents are filed and protected; strict control over access to DNT premises (personalized badge required); SSAM premises surrounded by security fence.
  - Reporting forms do not explicitly spell out rights and obligations of respondents or the purpose of collection, but banks are aware data are used for banking supervision and monetary statistics. Providers do not receive comparative sector-level statistics in return.

- Legal mandate and enforcement for reporting
  - Article 8 of Decree 20/PRE.T of January 19, 1965 and Article 36 of the annex to the convention on harmonization of bank regulations in UMAC require banks and finance companies to provide the central bank with information, clarifications, and justifications needed for delegated responsibilities.
  - The long-standing 30-day deadline for monthly returns was reduced to 15 days.
  - Penalties for delay (Article 48 of the annex): a fine of 100,000 CFA francs per day for the first 15 days of delay and 300,000 CFA francs per day thereafter.
  - SSAM reports consistent reminder practice and recent imposition of penalties on some banks.
  - The CCP is required to provide BEAC with any information deemed useful; a bilateral agreement governs transmittal of such data.

- Coverage gap: microfinance institutions
  - Operations of microfinance institutions in Chad are not currently included in the monetary statistics.
  - This activity is expanding rapidly with creation and expansion of savings and loan cooperatives.
  - Recommendation: Authorities will need to impose a periodic reporting requirement so transactions of these organizations can be included to the extent they meet the definition of depository corporations in the Monetary and Financial Statistics Manual (MFSM).

*Source: _cr07300 - 5.3 Assistance to users*

### 0.2       Resources

### 0.2       Resources

### 0.2.1 Staff, facilities, computing resources, and financing are commensurate with statistical programs
- SSAM staffing:
  - A unit director with a university degree who has held the position one year.
  - A middle-ranking officer who has been on the job 10 years.
  - If a member of the team is absent, an officer from the Credit and Monetary Markets Unit of the DNT can be seconded to compile monetary statistics.
- Computing and processing:
  - SSAM staff work with a computer connected to the DNT network.
  - Processing of the source data and preparation of the statistics are fully automated.
  - Software developed by BEAC is used by the national directorates in the six member countries of UMAC, as well as at headquarters.
- Financing:
  - There is no specific budget for financing BEAC's statistical work.

### 0.2.2 Measures to ensure efficient use of resources are implemented
- Resource allocation and oversight:
  - Human, financial, and material resources available to the monetary statistics team at DNT are decided by headquarters, maintaining consistency between assigned responsibilities and resources in the six national directorates of the BEAC and at headquarters.
- Performance appraisal:
  - Performance of monetary statistics staff is appraised annually by the immediate superior.
  - Senior management of DNT and headquarters then review this appraisal.

### 0.3 Relevance
- User consultation and needs assessment:
  - The BEAC does not consult users about the nature and quality of the monetary statistics it prepares.
  - No opinion survey of monetary statistics users has ever been conducted.
  - The BEAC does not take any initiative to identify new needs that users might express.

### 0.4 Other quality management

#### 0.4.1 Processes are in place to focus on quality
- Quality awareness and documentation:
  - Monetary statistics staff are made aware of the importance of quality in their work.
  - Banks and finance companies complete monthly returns in accordance with standard formats designed by the DET based on accounting standards.
  - These formats are contained in an internal technical document entitled Codification of monetary statistics, which displays model balance sheets and schedules relevant for monetary statistics compilation and describes procedures for collecting, compiling, controlling, and disseminating monetary statistics, as well as responsibilities of headquarters and national directorates.
  - The Codification guarantees quality and homogeneity of procedures across time and space.
- Induction and upcoming revisions:
  - All new employees assigned to SSAM have immediate access to a complete procedures manual.
  - The Codification will have to be thoroughly revised once the new PCEC is applied to the source data for monetary statistics.
  - BEAC has undertaken a revision of its chart of accounts, requiring further amendment to the Codification to produce a new monthly survey.

#### 0.4.2 Processes are in place to monitor the quality of the statistical program
- Methodology review:
  - BEAC has working groups made up of headquarters and DNT staff to review methodology used in compiling monetary statistics.
- Introduction of PCEC and Cerber system:
  - The COBAC instituted a new PCEC on February 15, 1998, to be applied by commercial banks and finance companies in the Cerber system.
  - Cerber reorganizes information channels between banks and the COBAC Secretariat and functions as follows:
    1. Commercial banks and finance companies no longer prepare their periodic returns in hardcopy.
    2. They send an electronic file to the COBAC Secretariat with necessary basic information, drawn from their accounts in accordance with a standardized structure and codification.
    3. COBAC automatically checks transmitted data and rejects transmissions with anomalies (banks and finance companies have the checklist).
    4. Once data are validated, COBAC prepares regulatory returns in hardcopy and sends them to each respondent.
    5. Respondents send COBAC an acknowledgment of receipt of these returns, signed by a manager certifying the information is correct.
    6. COBAC provides BEAC users (national offices, the DET, the Credit and Money Markets Division at headquarters) with these periodic returns in the form of an Excel file, by e-mail.
- Transition and dual compilation:
  - Monetary statistics are supposed to be compiled from data gathered through Cerber.
  - During a transitional period SSAM will compile two versions of monetary statistics:
    - (1) Version based on the balance sheet and two schedules currently used (Statement A, detailed monthly balance sheet; Statement B, loans granted to clients; and Statement D, client deposits).
    - (2) Version based on data produced by the Cerber system.
  - The dual set will show the impact of adopting the new PCEC and Cerber.
  - As of the end of June 2005, Cerber was not yet in effect in Chad.

#### 0.4.3 Processes are in place to deal with quality considerations in planning the statistical program
- Codification adherence and risks:
  - Procedures for compiling monetary statistics are fully described in the Codification and BEAC staff adhere to them scrupulously, which may at times reduce the critical mindset required to validate source data or products.
  - BEAC has published national monetary statistics with major gaps later found to result from clear errors in source data or improper assignment during processing.
- MFSM implementation efforts:
  - In May 2002 BEAC hosted a seminar in Libreville for monetary statisticians to establish a work program for implementing the MFSM methodology.
  - As of May 2005, no movement had been made in this direction.
- Limited user engagement:
  - BEAC does not actively seek reactions or preferences of official users or the public regarding monetary statistics.
  - Only at the insistence of agencies external to BEAC were significant gaps resolved between the net bank financing position of central government (NPG) as calculated by the MEF and as calculated by the DNT.

### 1. Assurances of integrity

#### 1.1 Professionalism

##### 1.1.1 Statistics are produced on an impartial basis
- Institutional independence and recruitment:
  - BEAC compiles monetary statistics independently of national governments.
  - The Governor, Vice Governor, Secretary General, and all Bank employees are bound, while in office, to respect principles of independence and neutrality (Article 46 of the BEAC Charter).
  - The National Director appoints SSAM officers from staff available in the DNT.
  - BEAC recruits staff at the regional level, either by competition or by written application; new recruits receive one year of instruction at the headquarters training center, then assignments for two or three months in a national office; those with appraisal ratings better than 12 out of 20 are assigned to national directorates or headquarters.
  - Staff are encouraged to pursue professional development, produce papers, and attend training, seminars, conferences, and meetings.
  - The Governor, by convention a Gabonese, is appointed by the conference of CEMAC heads of state on Board recommendation for a renewable term of five years and may be relieved for non-fulfillment of duties or grave misconduct.

##### 1.1.2 Choices of sources and statistical techniques as well as decisions about dissemination are informed solely by statistical considerations
- Production process:
  - BEAC is the only agency authorized to compile and disseminate monetary statistics; no other agency is involved in source or technique choices.
  - The DET at BEAC headquarters makes main decisions on production based on technical considerations.
  - BEAC generally disseminates monetary statistics as soon as available; authorities state observed delays are attributable to lack of diligence at BEAC and not to intent to withhold or alter data.
- Source data sufficiency and standardization:
  - Source data provided by respondents are sufficient for producing monetary statistics but are not in accordance with most current international standards (see paragraph 2.1.1).
  - Financial corporations communicate data in a standard reporting format as described in the Codification.
  - BEAC obtains data through an exhaustive collection exercise at the date accounts are closed for all financial corporations covered by current scope.
  - The reporting format had not been revised since establishment in 1985 until development of the new PCEC and Cerber in the late nineties.

##### 1.1.3 The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics
- Communication of limitations:
  - BEAC reports never having detected erroneous interpretation or misuse of its statistics.
  - BEAC does not make public background information that might prevent such risks (e.g., liquidation of banks excluded from scope is not explicitly mentioned).
  - Liquidation and deletion from coverage of the national savings bank (CNE) have never been documented; CNE remains on the list of financial corporations in Chad as published in BEAC’s Études et Statistiques with an indication that accounting data are unavailable.
  - BEAC does not have a formally established public relations unit.

#### 1.2 Transparency

##### 1.2.1 Terms and conditions of collection, processing, and dissemination are available to the public
- Availability:
  - The BEAC charter, the bank law, and a methodological note on monetary statistics are posted at the BEAC website.

##### 1.2.2 Internal governmental access to statistics prior to release is publicly identified
- Pre-release access:
  - Government officials, including those of the MEF, have access to statistics before public release; this is not reported to the public.

##### 1.2.3 Products of statistical agencies/units are clearly identified as such
- Attribution:
  - All publications relating to monetary statistics are issued under the seal of the BEAC, without explicit reference to the DNT.
  - In the GDDS metadata published at the IMF website the names of persons responsible for monetary statistics are indicated, but this information was not updated when the head of SSAM was replaced.
  - When BEAC publishes statistics it did not produce, it indicates the data source.

##### 1.2.4 Advance notice of major changes
- Advance notice:
  - SSAM notes that move to MFSM methodology will be a significant innovation, broadening institutional coverage and compiling data in terms of stocks and flows.
  - These methodological changes should, when implemented, be the subject of advance notice handled by the DET.
  - At the end of May 2005, the likely impact of the move to the new PCEC and Cerber system had not been announced to monetary statistics users.

#### 1.3 Ethical standards

##### 1.3.1 Guidelines for staff behavior are in place and are well known to the staff
- Professional secrecy and ethics:
  - In accordance with BEAC personnel bylaws, staff are subject to professional secrecy under penalty of sanctions.
  - Employees are made aware of ethical standards at recruitment and must commit in writing.
  - There is no outside interference in the work of the DET and national offices in compiling monetary statistics.

### 2. Methodological soundness

#### 2.1 Concepts and definitions

##### 2.1.1 Overall structure follows internationally accepted standards, guidelines, or good practices
- Framework consistency:
  - The analytical framework used by the DNT is consistent with concepts and principles of the IMF's Guide to Money and Banking Statistics in International Financial Statistics (Guide).
  - It is not consistent with the MFSM methodology.
  - BEAC has not prepared a document indicating main discrepancies between current methodology and MFSM, and has not taken real steps toward MFSM.

#### 2.2 Scope

##### 2.2.1 Scope consistency with international standards
- Current and needed coverage:
  - Scope will be more consistent with internationally accepted standards when it covers microfinance data.
  - Financial sector in Chad comprises: a central bank (DNT), seven commercial banks, the CCP, savings and loan cooperatives providing microfinance, two insurance companies, and an insurance broker.
  - Monetary statistics for Chad cover the central bank, commercial banks, and the CCP, all depository corporations per MFSM.
  - Savings and loan cooperatives, although depository corporations, are not covered in the monetary survey; their operations are not included.
  - CEMAC has decided to regulate the microfinance sector and require regular reporting at a frequency yet to be determined.
  - DNT has no estimate of the volume of transactions by microfinance institutions, making it difficult to assess severity of the deficiency.

#### 2.3 Classification/sectorization

##### 2.3.1 Consistency with international standards
- Inconsistencies and issues:
  - Several classification and sectorization systems are not consistent with international standards.
  - Transactions with nonresident units are classified as foreign assets and liabilities; residency rule is consistent with BPM5.
  - Nonfinancial sectors are divided into (1) general government, (2) public nonfinancial corporations, and (3) the private sector; sectorization of public units is not consistent with international classifications.
  - Monthly returns include schedules listing public entities in respondents’ countries; lists are not regularly updated (at least once a year), and current lists are severely out-of-date (perhaps dating back to Codification drafted in 1985).
  - Assets and liabilities are overly aggregated; central bank survey and table “Avoirs extérieurs nets du système monétaire au sens large” do not break down assets by type of financial instrument.
  - NPG covers all transactions of general government, whereas it should include only central government.
  - Security repurchase agreements are treated as collateralized loans rather than outright sales, consistent with the Guide and MFSM.

#### 2.4 Basis for recording

##### 2.4.1 Market prices are used to value flows and stocks
- Valuation practices:
  - Financial assets are valued at market prices.
  - Assets and liabilities denominated in foreign currencies are valued at the average market exchange rate for the last working day of the month, consistent with the Guide and MFSM.
  - Stock of monetary gold is valued at market prices; CFA franc countervalue of gold holdings is adjusted every six months (June and December) based on the London market price for last working day of the six-month period, consistent with MFSM.
  - CFA franc equivalent of SDR holdings is adjusted once a year, in May, on the basis of the rate set by the IMF on April 30; international standards recommend a monthly revaluation.
  - BEAC does not compile statistics based on flows; MFSM recommends presenting stocks and flows divided into transactions, revaluations, and other changes.
  - Nonperforming claims are reported net of specific provisions for losses; MFSM recommends reporting at book value.

##### 2.4.2 Recording is done on an accrual basis
- Recording conventions:
  - New PCEC recommends transactions be recorded on the day the payment order (ordonnancement) is issued; banks and finance companies are supposed to prohibit recording entries ex post facto after close of business, with supplementary periods allowed only exceptionally—this is consistent with MFSM and the Guide.
  - Accrued interest on loans and deposits is recorded in specific accounts known as “associated claims” and “associated debts,” consistent with the Guide which calls for accrued interest to be recorded as individual items under “other assets” or “other liabilities.”
  - MFSM recommends that accrued interest be incorporated into the financial asset that generated it.

##### 2.4.3 Grossing/netting procedures are broadly consistent with international standards
- Gross reporting:
  - Data on assets and liabilities are collected on a gross basis; no netting of asset and liability items—consistent with the Guide and MFSM.
  - BEAC publications present some net position tables accompanied by underlying gross data, for example:
    - (i) Net position of government =  
      Net position of government vis-à-vis the BEAC  
      Claims  
      - Liabilities  
      + Net position of government vis-à-vis the IMF (IMF loans)  
      + Net position of government vis-à-vis the banks  
      Claims on government  
      - Deposits of government
    - (ii) Foreign assets of the monetary system =  
      Gross foreign assets of the BEAC (gold, SDRs, reserve position with the IMF, operating account with French treasury [credit balance calculated by convention for Chad], others)  
      + Foreign assets of banks  
      - Gross foreign liabilities of the BEAC (drawings from the IMF, operating account with French treasury [debit balance calculated by convention for Chad], others)  
      - External liabilities of the banks (postal debt, others)

*Source: _cr07300 - 0.2       Resources.*

### 3. Accuracy and reliability

### 3. Accuracy and reliability

### Source data (3.1)
- Banks and finance companies in UMAC use a chart of accounts overhauled in 1998 with the new PCEC.
- Implementation of the Cerber system (most UMAC members, but not Chad) should reduce the regulatory time limit for submitting monthly balances to the COBAC from 30 days to 15 days.
- BEAC did not fully participate in PCEC development and has had little involvement in implementing the project; as a result, balance sheets and schedules will not initially include all necessary data for MFSM-consistent monetary statistics.
- In the Cerber system, sectorization of public entities has not been revised and reflects out-of-date lists.
- Source data are not completely consistent with the MFSM classification of financial assets and valuation principles.
- Some source data from banks and other financial corporations lack sufficient breakdown by sector and by financial instrument for MFSM and Guide classification.
- Adjustment procedure only partially corrects the amount of banknotes in circulation as shown on the liability side of the DNT.
- Banknotes issued by each national directorate in UMAC circulate freely; repatriation of presented banknotes between national directorates causes decreases in outstanding banknotes on the receiving directorate’s balance sheet and corresponding increases on the sending directorate’s balance sheet.
- No adjustment is made to domestic circulation figures for BEAC vault-held unsorted banknotes, commercial bank vaults, or those in circulation.
- Within CEMAC as a whole, currency outstanding represents about 40 percent of the means of payment and more than 25 percent of the money supply.
- Results of BEAC banknote sorting (April 2004–March 2005):
  - 70 percent of the banknotes issued by the DNT are circulating within Chad, and 30 percent of them in Cameroon.
  - 70 percent of the banknotes circulating in Chad were issued by the DNT, while 30 percent come from other CEMAC member countries (Cameroon 20 percent; Central African Republic 6 percent).
- Commercial banks send monthly balance sheets and attached schedules to the SSAM on printed forms; SSAM staff perform consistency checks on general balance, schedule consistency with balance sheet, and amounts posted for refinancing transactions with other banks on the interbank market.
- Banks generally respect the regulatory deadline (30 days) for transmitting monthly returns; late filers receive a reminder and are assessed a penalty.
- The balance sheet for the DNT is prepared at headquarters; as of May 2005, the last available balance sheet was for March 2005.
- Data for the CCP are often transmitted late; latest available data are often carryovers and are not systematically revised when new figures become available.

### Assessment of source data (3.2)
- DNT does not use census or sample survey data in compiling monetary statistics.
- When SSAM detects inconsistencies or deviations from trends, it contacts the reporting corporation for explanations and corrections if necessary.
- SSAM verifies and cross-checks data using information available in other DNT units, in particular the Money Market Unit.

### Statistical techniques (3.3)
- DNT enters data manually into the computerized monetary statistics database; subsequent processing is entirely automated in Excel, reducing risk of errors.
- Successive aggregations and consolidations respect general accounting principles (balanced assets and liabilities).
- No estimations or adjustments to source data are required in compiling the monetary statistics (per section text).
- BEAC does not publish seasonally adjusted data series and does not perform estimations or carryovers for missing source data or nonresponse, except for the CCP where data are carried forward from one month to the next.
- No specific procedure exists for adjusting data or for estimating missing or late data.

### Assessment and validation of intermediate data and statistical outputs (3.4)
- Staff may perform cross-checks using information available in other DNT units, but no comprehensive secondary data are available to verify monetary statistics.
- No reconciliation is done for data on stocks and flows; monetary statistics are compiled exclusively on the basis of data expressed as stocks only.
- When significant or unexplained fluctuations occur, DNT generally contacts the declaring institution; however, over the last years significant unexplained fluctuations have been detected only well after dissemination to the public or submission to the IMF, despite expectations they should be identified during validation.

### Revision studies (3.5)
- The compilation process does not entail any systematic revision; monetary statistics are deemed definitive when released and will be revised only by occasional correction.
- The compilation process is stable and error corrections are infrequent.

### Serviceability (4)
- Periodicity:
  - Central bank survey and other depository corporations survey are compiled monthly; periodicity is consistent with the GDDS.
- Timeliness:
  - GDDS timeliness recommendations: central bank survey disseminated within two months after the reference month; broad money survey within three months after the reference month.
  - At the BEAC website, these data are generally available between two and three months after the reference month.
  - GDDS timeliness standard is often met for the broad money survey but almost never for the central bank survey.
  - Publication in Études et Statistiques is almost never timely and has been published more than a year late.
- Consistency within dataset:
  - Broad internal consistency exists between aggregated surveys and detailed tables for certain aggregates (stocks only).
  - Consistency of reciprocal claims and liabilities between depository corporations and other financial corporations cannot be verified because other financial corporations are not covered by Chad’s monetary statistics.
  - Cannot reconcile monetary aggregates with the TOFE to verify net position of government because NPG calculated by BEAC is treated as a source input in preparing the TOFE.
  - Discrepancies observed among published tables:
    - (1) Amount of banks' foreign liabilities on banks' balance sheet vs. that shown in external position.
    - (2) Total of quasi-money deposits from the banks survey vs. that from the broad money survey.
    - (3) Amount of quasi-money (from broad money survey) vs. sum of its components.
  - BEAC has not taken steps to reconcile these discrepancies.
- Consistency over time:
  - Statistics are available monthly under a methodology unchanged since 1994 in BEAC’s monetary statistics software used by the DNT.
  - Historical series are not systematically adjusted after methodology, source data, or technique changes; such changes are very rare.
  - BEAC publications do not address possible causes of breaks in series; institutional coverage changes (liquidation of the CNE; transformation of Banque de développement du Tchad into Commercial Bank Tchad) have not been indicated in publications.
- Consistency with other frameworks:
  - No guarantee of consistency between government finance statistics and monetary statistics; discrepancies reflect differing institutional coverage of government between BEAC and the Treasury.
- Revision policy and practice:
  - No preliminary version or revision procedure; statistics are deemed definitive when released.
  - Preliminary and/or revised data identification: Not applicable.
  - Studies and analyses of revisions made public: Not applicable.

### Accessibility (5)
- Presentation:
  - Monetary statistics are presented only as tables without supplementary information, graphs, or seasonally adjusted series.
  - A few succinct comments in Études et Statistiques deal primarily with CEMAC-wide trends rather than country-level trends.
  - For recent statistics, a monthly note on the broad money survey of each member country is available on the BEAC website.
- Dissemination media and format:
  - BEAC disseminates monetary statistics in three publications:
    - Études et Statistiques (in principle monthly but frequency varies; sometimes more than a year late). Last version dated April 2004, containing monetary statistics to that date.
    - Monthly Bulletin of Monetary Statistics intended to be more prompt; printed only once in early 2002 with statistics as of end-December 2001.
    - BEAC Annual Report dates last from 2003.
  - All three publications are in French with no English translation.
  - BEAC website is more up-to-date; at end of May 2005, most recent monetary statistics posted were for March 2005.
- Release schedule and access:
  - No preannounced schedule for release of monetary statistics.
  - Statistics are made available to all users at the same time, except some official agencies (such as the MEF) receive statistics before publication.
  - Statistics not routinely disseminated can be made available upon request; DNT has not recently received specific external user requests.
- Metadata accessibility:
  - A summary methodological note on analytical accounts of banking sector and central bank is available in the GDDS metadata at the IMF’s DSBB, in English; the website does not provide the French version.
  - BEAC publishes a methodological note in French on compilation of monetary statistics in Études et Statistiques and on its website.
  - Published information meets general public requirements but is not sufficiently detailed for more informed users.
  - French version of metadata provided by the IMF to authorities is not posted on any website nor published in any document.
- Assistance to users:
  - Contact information for the responsible compiler is indicated in the GDDS metadata on the IMF website; this contact information was not updated when the new head of the SSAM was appointed.
  - DNT offers a documentation service and library for on-site consultation; users may subscribe to certain publications.
  - Publication list is available on the BEAC website, but unit prices and subscription fees are not indicated; Études et Statistiques does not mention unit price, subscription fees, or procedures for requesting the service.

*Source: _cr07300 - 3. Accuracy and reliability*

### 0.4  Other quality management

### 0.4  Other quality management

### Monetary statistics — outstanding issues and short-term actions
- "The Cerber system is not yet operational in Chad."
- Short-term (ST). "Activate the Cerber system using the tests and verifications provided by COBAC."

### Balance of Payments statistics — processes to focus on quality (0.4.1)
- BEAC "adheres to principles of reliability in BOP statistics."
- Every officer assigned to the SBDP "undergoes a practical training program."
- Provision for "training assignments in another BEAC national directorate to improve officers' familiarity with BOP operations."
- SBDP officers "may take part in outside training sessions, locally or abroad, relating to the external sector."
- In 1995 BEAC "undertook a review... in line with the recommendations of the IMF’s Balance of Payments Manual, fifth edition (BPM5)" and "has adapted its methodology."
- BEAC "has also introduced a common computer application in all national offices."
- "The first version of the questionnaire was revised in light of observations from businesses, and the computer application was amended accordingly."
- "The latest version installed in the DNT dates from May 2005."
- A "Guide for Users of the BOP Software" and a technical document entitled "Codification of the Balance of Payments" are "available to compilers."

### Balance of Payments statistics — processes to monitor quality (0.4.2)
- DNT can "measure the response rate to its questionnaires using a module in the BOP software designed for this purpose."
- SBDP "revises the list of respondents annually to reflect the trend in national economic activity."
- Despite efforts, the DNT "has been unable to organize regular meetings with the CBP, which should in principle take place nine months after the end of the reference period."

### Balance of Payments statistics — processes to deal with quality in planning (0.4.3)
- The CBP "has the authority to consider the quality of the source data collected, their statistical processing, and the dissemination of results."
- The CBP "may issue an opinion on the methodology used and make recommendations on data sources and strategies for improving statistical production."
- "The BEAC communicates its preferences to members of the CBP, and their viewpoints are taken into account."
- "The inclusion of the Directorate of Veterinary Services (DSV, for Direction des services vétérinaires) and Oil Directorate in the CBP, as announced by the authorities, should improve the reliability of source data on transactions monitored by these units."

*Source: _cr07300 - 0.4  Other quality management*

### 1.2       Transparency

### 1.2       Transparency

### Terms and conditions for collection, processing, and dissemination
- BEAC publications do not disclose the regulatory provisions of the BEAC governing the collection, processing, and dissemination of data on the external sector.
- The BEAC Annual Report and the Balance of Payments of the Republic of Chad, Year N (BOP Annual Report) contain only annotated statistics.
- Note: Balance des paiements de la République du Tchad - Année N is prepared by the DNT in its capacity as secretary of the CBP and published under the BEAC seal.

### Internal governmental access prior to release
- The MEF and INSEED, as suppliers of raw statistical data, have access to the provisional aggregates before their release, but this is not made public.
- The existence and membership of the CBP do not, by themselves, make the public at large aware of early governmental access to BOP statistics.

### Identification of statistical products
- BOP statistics produced by the BEAC are clearly identified as its product and are published under its seal, in accordance with its mandate.
- In the case of joint publication, the DNT reports that the name of each producing entity is specified.

### Advance notice of methodological and data changes
- Users of BOP statistics are not given advance notice of major changes in methodology, source data, and statistical techniques.
- When survey results are released, users are advised of any new statistical technique used.
- The innovations introduced by BPM5 were covered in a summary note to the BOP Annual Report, explaining the principal methodological changes.
- The same occurred at the time of the move to the Balance of Payments Manual, fourth edition (BPM4).

### 1.3 Ethical standards
- Ethical rules exist and are understood by staff.
- Behavior expected of central bank personnel is specified in the staff rules and regulations of the BEAC, a copy of which is given to each officer upon appointment.

---

### 2.         Methodological soundness

### Concepts and definitions (2.1)
- Since 1995 the BEAC has been compiling BOP statistics in accordance with the principles of BPM5.
- Double-entry accounting, classification of goods, services, and income, and embedding the net residual in the errors and omissions item follow BPM5 principles.
- The BEAC's Codification of the BOP uses the concept of residency and economic interest for sectorizing natural or legal persons and their transactions with the outside world.
- Transactions are recorded on the date an economic value is created, transformed, exchanged, extinguished, or is subject to a transfer of ownership.
- Transaction value is determined on the basis of the amount actually paid, except where there is special agreement (for example, grants).
- The basic rule for foreign direct investment transactions is the 10 percent of ownership threshold.
- Direct investment transactions are recorded by direction: inward direct investment by nonresidents and outward direct investment by residents.

### Scope (2.2)
- The scope of the BOP statistics is broadly consistent with BPM5 principles.
- Codification covers all transactions between resident and nonresident institutional units as defined in BPM5.
- International and regional organizations and embassies accredited to the country are not considered residents in accordance with BPM5.
- Travelers, students, persons receiving medical treatment, athletes, cross-border and seasonal workers, and locally engaged staff of Chadian embassies abroad are deemed residents of their home countries.
- The Codification explicitly provides that any transaction between residents and nonresidents must be accounted for in the BOP statistics.

### Classification/sectorization (2.3)
- Classification and sectorization are broadly consistent with BPM5.
- Institutional units are correctly sectorized; transactions follow the standard components table of BPM5.
- External public debt transactions are attributed to the public sector; transactions by public enterprises are classified under “other sectors.”

### Basis for recording (2.4)
- Market prices are used to value flows and stocks, broadly consistent with BPM5 market valuation principles.
- Goods transactions are valued on an f.o.b. basis for both exports and imports.
- For imports declared c.i.f., the amount is divided between f.o.b. goods (67 percent), freight (30 percent), and insurance (3 percent). The SBDP indicated that this key is obsolete and requires updating.
- Transactions in foreign currency are converted to CFA francs using the transaction exchange rate; transaction estimates derived from stocks data are converted at the average exchange rate for the applicable period.
- Recording is done on an accrual basis: services are recorded when provided/received, loan drawings at time of actual disbursement, loan repayments at due date. Transactions recorded through bank settlement reports are on a cash basis.
- Current and capital account transactions are reported and recorded on a gross basis; financial account transactions are recorded separately by category (direct investments, portfolio investments, other investments), net of financial commissions and charges.

---

### 3. Accuracy and reliability

### Source data collection programs (3.1)
- Source data are largely obtained from comprehensive programs: standard/special questionnaires and bank forms.
- Standard/special questionnaires record transactions by resident businesses, government entities, embassies, NGOs, and international agencies operating in Chad.
- Bank forms cover external financial transactions by households and businesses.
- BEAC headquarters reports to the DNT: (1) external position of the monetary authorities, in particular the account for transactions and position with the IMF; (2) external position of the commercial banks; (3) statement of billets déplacés (displaced banknotes); (4) documentation on transactions by the French Development Agency; and (5) commissions charged to the Chadian government.
- According to the SBDP, the last two items of information are no longer transmitted regularly to the DNT; requests have to be sent out if this information cannot be obtained from other sources.
- DI and DD report public debt transactions to the SBDP. Directorate of Cooperation and Monitoring of Development Projects and Programs reports project grants. DSV of the ME provides volume data on exports of livestock, hides, and meat.
- The SBDP surveys a large sample of businesses and updates the list to reflect mergers, closures, and creations. The Chamber of Commerce, Industry, Agriculture, Mining, and Crafts membership directory is consulted during updates.
- Survey procedure: questionnaires sent every three months; responses supposed to be returned within one month; spontaneous response rate is low, requiring reminders and visits.
- For 2005, 126 economic agents will be surveyed, distributed as follows: 6 government departments and agencies; 53 industrial and commercial businesses; 7 airline companies; 4 hotels; 12 nongovernmental organizations; 27 embassies and international organizations; 11 banks and insurance companies; 3 forwarding agents; and 3 construction companies.
- Commercial bank reporting forms cover external financial transactions by households and businesses, including inward and outward transfers and manual exchange transactions. Under CEMAC, commercial banks must report to the central bank all transactions conducted abroad—either for their clients or for their own account. Declarations list manual exchange transactions.
- SBDP collects government financial transactions from administrative sources. External public debt transactions are detailed and classified by donor and type of operation. Central government expenses data (diplomatic and other foreign expenses) are late; SBDP uses budget provisions as an approximation.
- Trade of goods information from the DSV is inadequate due to problems identifying the exact number of livestock exported.
- SBDP does not supplement trade data with ASYCUDA data from DDII; aggregate ASYCUDA data are not more reliable than questionnaires but could be taken into account.
- SBDP does not conduct household surveys; household external transactions are collected via bank reporting forms.
- SBDP considers data collection programs sufficiently open and flexible to account for new developments; in practice there are no meetings with the business community. The financial press is monitored for information on international transactions and economic agents.

### Timeliness and completeness of source data (3.1.2–3.1.3)
- Source data from surveys are generally consistent with required definitions, classifications, valuation, and time of recording, but respondents may be late in reporting.
- Example: four months after the end of the reporting year, only 37 of the anticipated 126 questionnaires had been returned (29 percent).
- In compiling the BOP, the DNT refines figures by recording inflows and outflows of banknotes circulating within CEMAC, using the headquarters distribution key and accounting for fraudulent livestock exports and their counterpart in merchandise imports.
- When goods transactions are declared c.i.f., the DNT applies the 33 percent coefficient to exclude freight and insurance components from merchandise data, which are reclassified under corresponding headings.
- Respondents are advised that the deadline for returning quarterly questionnaires is 30 days after the end of the reporting quarter; reminders are sent when there is no response. Data are usually received after the deadline. SBDP staff generally follow up after the second quarter of year N+1 to complete annual documents. For businesses in Western Logone, the BEAC agency at Moundou serves as a channel for collecting statistical information.

### Assessment and validation of source data (3.2–3.4)
- SBDP updates the sample survey population but does not specifically monitor sampling errors.
- Survey results are verified by comparing with previous series and information available within the DNT or government; bank forms substitute for missing survey data. Computerization allows automatic replacement of a company's missing questionnaire by data from bank forms.
- Atypical differences are discussed with respondents.
- The DNT verifies annual administrative data after provisional results are prepared and submits them for assessment by correspondents (DI, DD, DTCP, and INSEED). DSV and the Oil Directorate were to join this group as of 2006.
- DNT submits BOP for each major exporting/importing business to verify accuracy.
- Imports seem underestimated; complementary data sources should be considered.
- Data compilation employs sound statistical techniques: questionnaires are precoded per BPM5; sign (debit/credit) indicated. Bank forms printed in four versions for multiple-choice reporting. Data entry errors and unit/classification confusions are corrected. In absence of business questionnaire responses, data are retrieved from bank forms.
- Other statistical procedures: standard distribution of displaced banknotes within CEMAC to evaluate informal trade; specified proportions of exported/imported banknotes allocated to trade in goods and other transactions; exports adjusted to account for unreported livestock transactions with portions attributed to goods imports.
- Intermediate results are validated against other information where applicable: NGO questionnaires compared with NGO directorate data; food aid compared with Ministry of Agriculture; acacia gum industry data reconciled with INSEED; MEF project grant data compared with Ministry of Planning, Development, and Cooperation (MPDC).
- DNT assesses series behavior by examining time trend, level of economic activity, and related indicators; compares freight and insurance with values of imported goods.
- Errors and omissions are investigated using a ratio (errors and omissions to cumulative merchandise debit and credit entries). If that ratio exceeds five percent, the SBDP conducts verifications, adjustments, reconciliations between current transactions and capital account and financial operations, and any supplementary surveys needed.

### Revision studies (3.5)
- Revisions to provisional BOP statistics are periodically assessed as part of monetary programming work, particularly during the fiscal year review.
- Analyses of revisions are performed after updated provisional data are compiled and discussed in an analytical note explaining discrepancies between initial and revised preliminary data.
- Statistical series and notes are intended primarily for use by monetary authorities; once validated they may be provided to other users, such as national or international financial authorities.
- When approved by the CBP, the data are considered final and are not subjected to further revisions.

* _cr07300 - 1.2       Transparency_*

### 4.         Serviceability

### 4.         Serviceability

### 4.1 Periodicity and timeliness

- The periodicity of annual BOP statistics for Chad follows the GDDS standards.
- The timeliness of BOP statistics for Chad does not follow the six- to nine-month GDDS standard.
- Indicative schedule for BOP statistics work in all CEMAC member countries (where N is the reference year):
  - first-quarter, year N+1: end of data collection from questionnaires and bank forms;
  - second-quarter, year N+1: data coding and entry;
  - month 7, year N+1: analysis of results and correction of discrepancies;
  - month 8, year N+1: review and approval of data by DRFE;
  - month 9, year N+1: CBP meeting; and
  - month 10, year N+1 and following: proofreading, printing and distribution of the BOP Annual Report.
- In practice, the calendar is not adhered to because of late reporting by respondents. Example: the 2003 BOP was approved by the CBP only on April 26, 2005 instead of in September 2004, i.e., already seven months later than recommended in the GDDS.
- The annual BOP statistics are supposed to be published in the BOP Annual Report in the months immediately following approval. The DNT is out of step with the BEAC’s provisions and with the GDDS recommendations.
- The SBDP will attempt to overcome this weakness by releasing the data for 2002 and 2003 simultaneously.
- To date, BOP statistics posted for Chad cover 1995–2002.
- Footnote context: At the time of the mission, in June 2005, the last BOP Annual Report was as of year 2001; in February 2006, the 2003 BOP Annual Report is available.

### 4.2 Consistency

- Internal consistency:
  - The BOP statistics are internally consistent. Concepts, definitions and classifications for producing quarterly and annual BOP statistics are the same.
  - Financial transactions data are reconciled with changes in the international investment position (IIP). These flows represent transactions and exchange rate changes.
  - Over the long run, the errors and omissions item has been stable.
- Consistency over time:
  - Annual time series following the BPM5 format are available since 1995.
  - Unusual changes are explained in the commentary in the BOP Annual Report.
  - The DRFE has reconstructed data prior to 1995 (originally compiled using the BPM4 format) to conform to the new standards.
  - However, historical BOP statistics show inconsistencies that hamper their use for surveillance and monitoring purposes.
- Consistency with other data sources/frameworks:
  - The BOP statistics show weak consistency with other macroeconomic datasets.
  - Bridge tables and annexes allow government budgetary and financial data to be identified and reconciled with the BOP.
  - Coordination prior to the CBP meeting (respondents from the DRFE, DTCP, INSEED, and SBDP) helps establish consistency with data supplied by the MEF and the MPDC.
  - The CBP meeting provides a setting for institutional members to ensure BOP statistics are generally consistent with source data they supplied to the SBDP.
  - Total imports and exports of goods are not always the same in the national accounts and in the BOP statistics, and the situation is worse when oil industry data are included.
  - The BOP statistics are consistent with the monetary statistics because the SBDP takes the external position of the central bank and commercial banks as calculated by the BEAC.

### 4.3 Revision policy and practice

- Revisions schedule and practice:
  - As part of monetary programming work, successive preliminary data are revised as needed during the year.
  - Revised data are transmitted to the monetary programming authorities before their approval as definitive.
  - Data become definitive once the President of the CBP approves the report as amended with the observations of the CBP's institutional members.
  - To date, the definitive BOP data have never been subjected to a revision.
- Identification of provisional vs. definitive data:
  - Provisional data contained in the monetary programming framework are preceded by the mention “Estimates.”
  - Definitive data are designated “Réalisations” (“actual outcomes”) and are identical to the data approved.
- Revision studies and analyses:
  - Nonapplicable. (No revision studies and analyses of revisions are made public.)

*Source: _cr07300 - 4.         Serviceability*

### 0.3 Relevance—Statistics cover

### 0.3 Relevance—Statistics cover

### Overview
- Relevant information on the subject field is monitored.
- 0.3.1 The relevance and practical utility of existing statistics in meeting users’ needs are monitored.
- 0.4.1 Processes are in place to focus on quality.
- 0.4.2 Processes are in place to monitor the quality of the statistical program.
- 0.4.3 Processes are in place to deal with quality considerations in planning the statistical program.

### Assurances of integrity (Principles and governance)
- 1.1.1 Statistics are produced on an impartial basis.
- 1.1.2 Choices of sources and statistical techniques as well as decisions about dissemination are informed solely by statistical considerations.
- 1.1.3 The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics.
- 1.2.1 The terms and conditions under which statistics are collected, processed, and disseminated are available to the public.
- 1.2.2 Internal governmental access to statistics prior to their release is publicly identified.
- 1.2.3 Products of statistical agencies/units are clearly identified as such.
- 1.2.4 Advance notice is given of major changes in methodology, source data, and statistical techniques.
- 1.3.1 Guidelines for staff behavior are in place and are well known to the staff.

### Methodological soundness (Concepts, scope, recording)
- 2.1.1 The overall structure in terms of concepts and definitions follows internationally accepted standards, guidelines, or good practices.
- 2.2.1 The scope is broadly consistent with internationally accepted standards, guidelines, or good practices.
- 2.3.1 Classification/sectorization systems used are broadly consistent with internationally accepted standards, guidelines, or good practices.
- 2.4.1 Market prices are used to value flows and stocks.
- 2.4.2 Recording is done on an accrual basis.
- 2.4.3 Grossing/netting procedures are broadly consistent with internationally accepted standards, guidelines, or good practices.

### Accuracy and reliability (Source data, techniques, validation, revisions)
- 3.1.1 Source data are obtained from comprehensive data collection programs that take into account country-specific conditions.
- 3.1.2 Source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required.
- 3.1.3 Source data are timely.
- 3.2.1 Source data—including censuses, sample surveys, and administrative records—are routinely assessed (coverage, sample error, response error, nonsampling error); results of assessments are monitored and made available.
- 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.
- 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.
- 3.5.1 Studies and analyses of revisions are carried out routinely and used internally to inform statistical processes.

### Serviceability (Periodicity, timeliness, revisions, consistency)
- 4.1.1 Periodicity follows dissemination standards.
- 4.1.2 Timeliness follows dissemination standards.
- 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.
- 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.

### Accessibility (Dissemination, metadata, user assistance)
- 5.1.1 Statistics are presented in a way that facilitates proper interpretation and meaningful comparisons.
- 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.
- 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.
- 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.

### Users’ Survey — methodology and sample
- Survey conducted during March–May, 2005 to complement assessment of official macroeconomic statistics produced by Chad.
- Questionnaires sent to a sample of 46 users covering government agencies, media, professional bodies, commercial banks, insurance companies, foreign representatives, regional and international organizations, and academics.
- Responses: 25 responses, i.e. 53 percent.

### Users’ Survey — key usage and access statistics (counts from responses)
- Which official statistics are used regularly (Total Number of Responses = 25):
  - National accounts (NA): 14
  - Prices: 15
  - Government finance statistics (GFS): 16
  - Monetary statistics (Monetary): 14
  - Balance of payments (BOP): 13
  - Other: 30 (breakdown: Production indices 3; Labor market 4; Merchandise trade 3; International reserves and foreign currency liquidity 3; External debt 12; International investment position 4; Other 1)
- Where official statistics are obtained:
  - INSEED: 16
  - BEAC: 22
  - MEF: 16
  - Other national agencies: 12
  - Other administrations or regional agencies: 10
  - General or specialized publications or magazines: 9
  - Other: 6
- Do respondents refer to official descriptions of sources and methods:
  - Yes: 7
  - No: 16
- Purposes of use:
  - Analysis of current developments for short-term decision making: 18
  - Analysis of trends for longer-term policy formulation: 16
  - Econometric model building and forecasting: 2
  - Economic research: 5
  - Comparison with economic developments in other countries: 10
  - General economic background: 21
  - Other: 3

### Users’ Survey — coverage, periodicity, timeliness, and accessibility results (selected aggregated responses)
- Coverage and level of detail (responses split Yes/No for NA, Prices, GFS, Monetary, BOP, Other):
  - In general, are you satisfied with the coverage of official statistics? Yes: NA 7, Prices 10, GFS 10, Monetary 13, BOP 9, Other 1; No: NA 10, Prices 11, GFS 11, Monetary 5, BOP 7, Other 2.
  - Satisfied with level of detail? Yes: NA 5, Prices 9, GFS 8, Monetary 10, BOP 8, Other 1; No: NA 10, Prices 9, GFS 11, Monetary 6, BOP 6, Other 2.
- Periodicity and timeliness:
  - Satisfied with frequency? Yes: NA 4, Prices 10, GFS 6, Monetary 8, BOP 6, Other 1; No: NA 10, Prices 7, GFS 12, Monetary 6, BOP 7, Other 2.
  - Satisfied with timeliness? Yes: NA 7, Prices 10, GFS 7, Monetary 9, BOP 5, Other 1; No: NA 10, Prices 10, GFS 11, Monetary 9, BOP 10, Other 1.
- Advance release calendar awareness:
  - Know if a publicly disseminated calendar exists? Yes: NA 0, Prices 5, GFS 3, Monetary 3, BOP 2, Other 0; No: NA 19, Prices 17, GFS 19, Monetary 18, BOP 15, Other 3.
  - If calendar exists, are statistics released on announced dates? Yes: NA 1, Prices 5, GFS 1, Monetary 3, BOP 3, Other 0; No: NA 11, Prices 12, GFS 13, Monetary 9, BOP 10, Other 0.
- Revisions information:
  - Enough information about revisions? Yes: NA 6, Prices 8, GFS 7, Monetary 12, BOP 9, Other 0; No: NA 8, Prices 11, GFS 9, Monetary 3, BOP 5, Other 2.
- Accessibility:
  - Can you easily access official statistics? Yes: NA 8, Prices 17, GFS 10, Monetary 14, BOP 10, Other 1; No: NA 11, Prices 6, GFS 12, Monetary 6, BOP 8, Other 2.
  - Can you easily access methodological information? Yes: NA 6, Prices 12, GFS 9, Monetary 11, BOP 8, Other 2; No: NA 12, Prices 8, GFS 12, Monetary 8, BOP 9, Other 1.
  - Is methodological information sufficiently clear and adequate? Yes: NA 5, Prices 8, GFS 7, Monetary 8, BOP 6, Other 1; No: NA 5, Prices 5, GFS 6, Monetary 3, BOP 5, Other 1.
- How users access official statistics (Yes/No counts):
  - Official releases: Yes 20 / No 5
  - Hard copy publications: Yes 18 / No 7
  - Data specifically requested: Yes 14 / No 11
  - Official website: Yes 6 / No 19
  - E-mail requests: Yes 9 / No 16
  - Other (including private websites and electronic physical supports): Yes 8 / No 17

### Users’ Survey — overall assessment and comparisons
- Is the underlying methodology sound and appropriate? Yes: NA 7, Prices 9, GFS 7, Monetary 10, BOP 10, Other 1; No: NA 3, Prices 5, GFS 6, Monetary 2, BOP 2, Other 1.
- Are official statistics unbiased and accurate? Yes: NA 5, Prices 5, GFS 9, Monetary 11, BOP 8, Other 1; No: NA 7, Prices 9, GFS 5, Monetary 2, BOP 4, Other 2.
- Quality compared with other countries in the region:
  - Better: NA 0, Prices 1, GFS 0, Monetary 1, BOP 1, Other 0
  - Same: NA 11, Prices 9, GFS 11, Monetary 11, BOP 8, Other 1
  - Worse: NA 4, Prices 5, GFS 5, Monetary 3, BOP 4, Other 1
- Overall quality assessments (1 rated as poor and 5 as excellent):
  - NA = 2.61
  - Prices = 2.84
  - GFS = 2.82
  - Monetary = 3.76
  - BOP = 3.19
  - Other = 2.00

### Users’ Survey — qualitative comments and specific data gaps (Box 1)
- Respondent 1: absence of actual data collection on agricultural activities since 1999, and only use of estimates afterwards
- Respondent 2: weaknesses in customs statistics and absence of statistics on livestock trade
- Respondent 3: informal sector not included in national accounts
- Respondent 4: scope of price indices limited to the capital city (N’Djamena)
- Respondent 5: no data on insurance transactions
- Respondent 6: no statistics on employment and unemployment

### Synthesis of user-rated strengths and weaknesses
- Strengths:
  - Rating is good for monetary statistics.
- Weaknesses:
  - Ratings are fair for balance of payments.
  - Ratings are somewhat low for national accounts, price indices, and government finance statistics.
  - Commonly reported issues: inadequate scope and level of detail for national accounts and government finance statistics; insufficient frequency for national accounts and government finance statistics; timeliness shortfalls for balance of payments, government finance statistics, and national accounts; absence of an advance release calendar; insufficient documentation for government finance statistics, price indices, and national accounts; poor accessibility for individuals (data-producing agencies tend to respond to written official requests only and contact persons sometimes reluctant to disclose information); statistics not always posted or updated on official websites; reliability concerns for price indices and national accounts.

*Source: _cr07300 - 0.3 Relevance—Statistics cover*

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_Source: https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2007/_cr07300.pdf_