Islamic Republic of Afghanistan: Technical Assistance Report-Report on Government Finance Statistics Technical Assistance Mission (October 18-31, 2018)
IMF Staff Country Reports, December 20, 2019
Source details
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- Islamic Republic of Afghanistan: Technical Assistance Report-Report on Government Finance Statistics Technical Assistance Mission (October 18-31, 2018)
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Bibliographic details
- Published: December 20, 2019
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513523828.002
Mission activities and technical work
- The mission updated the AFMIS bridge tables to enable producing Budgetary Central Government data according to the GFSM 2014 classifications including the economic (object) and functional classifications.
- The mission reviewed government debt compilation.
- The mission assisted developing bridge tables for extrabudgetary units.
- The mission provided hands-on training for GFS compilers in compiling the data for the general government.
Key findings on GFS compilation and source data
- Afghanistan has made good steps toward further improving Government Finance Statistics (GFS) and starting to provide supplementary accrual information.
- There have been issues with the quality of the source data.
- Despite good outcomes, the capacity for GFS compilation remains slim.
- Securing support of the management remains critical for both maintaining the current achievements and further improving the government financial data consistent with the GFSM 2014 methodology.
Recommendations and institutional measures
- The mission suggests that a GFS Technical Working Group should be set up to:
- coordinate the GFS reforms,
- address the issues in applying the GFSM 2014 methodology, and
- advise the Ministry of Finance management on important matters requiring attention.
Subjects and keywords
- Subject:
- Budget planning and preparation
- Economic and financial statistics
- Financial statements
- Financial statistics
- Fiscal accounting and reporting
- Government finance statistics
- Public financial management (PFM)
- Keywords:
- accounting guidance
- accounts payable
- BCG account
- Budget planning and preparation
- cash basis
- compilation method
- CR
- debt report
- donor government
- Financial statements
- Financial statistics
- Fiscal accounting and reporting
- GFS code
- GFS compilation
- GFS compiler
- GFS methodology
- GFS reform
- government debt compilation
- government debt datum
- Government finance statistics
- government operation
- ISCR
Content in this bundle
- 1. Priority Recommendations