How to Check Integrity of Fiscal Data

Author/Editor:

Pokar D Khemani ; Benoit Wiest

Publication Date:

November 4, 2016

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country’s public financial management system. This note provides guidance on how to detect issues with data quality, perform integrity checks, and reconcile fiscal data from various sources. It discusses the importance of reconciliation to provide reasonable assurance on the quality and reliability of government fiscal data, explores the main reasons for which discrepancies may arise, and explains how to conduct quality checks. The note concludes with recommendations for country teams of concrete steps to ensure data quality.

Series:

How-To Note No. 4

English

Publication Date:

November 4, 2016

ISBN/ISSN:

9781475546736/

Stock No:

FADHTNEA2016004

Format:

Paper

Please address any questions about this title to publications@imf.org