Last updated: November 5, 2025
Safeguards Assessments, which apply to all member countries with arrangements for use of IMF resources approved after June 30, 2000, aim to provide reasonable assurance to the IMF that a central bank's framework of reporting and controls is adequate to manage resources, including IMF disbursements. Safeguards Assessments cover five key areas of control and governance within central banks, summarized by the acronym ELRIC, that is (i) the External audit mechanism; (ii) the Legal structure and independence; (iii) the financial Reporting framework; (iv) the Internal audit mechanism; and (v) the internal Controls system. Member countries with arrangements in effect prior to June 30, 2000 were subject to an abbreviated assessment, which evaluated only the adequacy of the external audit mechanism. Safeguards Assessments completed to date are set out below:
| Assessments completed since June 2000 |
414 |
|
|---|---|---|
| Year | Countries | Yearly Total |
| 2025 | Argentina, Democratic Republic of Congo, El Salvador, Ethiopia, Kenya | 5 |
| 2024 | Ecuador, The Gambia, Honduras, Jordan, Lebanon, Liberia, Madagascar, Malawi, Maldives, Paraguay, Rwanda, Sierra Leone, Somalia | 13 |
| 2023 | Armenia, Barbados, BCEAO, Comoros, Djibouti, Egypt, Ghana, Guinea, Jamaica, Kosovo, Mauritania, Mongolia, Namibia, North Macedonia, Pakistan, Papua New Guinea, São Tomé and Príncipe, Serbia, Seychelles, Sri Lanka, Ukraine | 21 |
| 2022 | Albania, Argentina, Bangladesh, BEAC, Burundi, Cabo Verde, Eswatini, Georgia, Rwanda, Solomon Islands, South Africa, Tanzania, Tunisia, Uzbekistan, Zambia | 15 |
| 2021 | The Bahamas, Bosnia and Herzegovina, Dominican Republic, ECCB, Ghana, Guinea, Kosovo, Kyrgyz Republic, Lesotho, Madagascar, Malawi, Mauritania, Montenegro, Nepal, Nicaragua, Nigeria, Papua New Guinea, Paraguay, Samoa, Seychelles, South Sudan, Suriname, Tajikistan, Tonga, Uganda | 25 |
| 2020 | Afghanistan, Comoros, Democratic Republic of Congo, Costa Rica, El Salvador, Egypt, Ethiopia, The Gambia, Jordan, Liberia, Moldova, Mozambique, North Macedonia, Panama, Somalia, Tunisia | 16 |
| 2019 | Angola, Armenia, Ecuador, Haiti, Honduras, Kenya, Morocco, Pakistan, São Tomé and Príncipe, Ukraine | 10 |
| 2018 | Argentina, Barbados, BCEAO, The Gambia, Guinea, Malawi, Mauritania, Seychelles | 8 |
| 2017 | Afghanistan, BEAC, Bosnia and Herzegovina, Ecuador, Egypt, Jamaica, Madagascar, Moldova, Mongolia, Sierra Leone | 10 |
| 2016 | ECCB, Guinea, Haiti, Iraq, Jordan, Mozambique, Nepal, Rwanda, São Tomé and Príncipe, Sri Lanka, Suriname, Tunisia, Vanuatu | 13 |
| 2015 | Ghana, Honduras, Kenya, Kosovo, Kyrgyz Republic, Liberia, Madagascar, Morocco, Serbia, Sierra Leone, Ukraine, Yemen | 12 |
| 2014 | Albania, Armenia, Bosnia and Herzegovina, Georgia, Romania, Samoa, Seychelles, Sierra Leone, Ukraine | 9 |
| 2013 | BCEAO, BEAC, Bosnia and Herzegovina, Cyprus, Egypt, Jamaica, Jordan, Liberia, Libya, Morocco, Pakistan, São Tomé and Príncipe, Seychelles, Solomon Islands, Tunisia, Yemen | 16 |
| 2012 | Burundi, Djibouti, ECCB, Gambia, Greece, Guinea, Kenya, Kosovo, Lesotho, Malawi, Solomon Islands, Tanzania | 12 |
| 2011 | Afghanistan, Bangladesh, Fiji, Georgia, Haiti, Honduras, Ireland, Kenya, Kyrgyz Republic, Liberia, Macedonia, Nepal, Portugal, Romania, Serbia, Ukraine, Yemen | 17 |
| 2010 | Angola, Armenia, BCEAO, Cambodia, Comoros, Democratic Rep. of the Congo, Dominican Republic, El Salvador, Georgia, Greece, Iraq, Jamaica, Kosovo, Lesotho, Malawi, Maldives, Mauritania, Moldova, Mozambique, Pakistan, Samoa, Seychelles, Sierra Leone, Solomon Islands, Tajikistan, Zambia | 26 |
| 2009 | Armenia, BEAC, Belarus, Bosnia and Herzegovina, Costa Rica, Djibouti, El Salvador, Ethiopia, Ghana, Guatemala, Hungary, Iceland, Kenya, Kyrgyz Rep., Latvia, Lebanon, Mongolia, Nicaragua, Pakistan, Romania, São Tomé and Príncipe, Serbia, Sierra Leone, Sri Lanka, Tanzania, The Gambia, Ukraine, Zambia | 28 |
| 2008 | Afghanistan, Burundi, Cape Verde, Congo Dem. Rep., Georgia, Haiti, Honduras, Iraq, Lebanon, Liberia, Madagascar, Malawi, Mozambique, Seychelles, Tanzania | 15 |
| 2007 | Comoros, ECCB, Guinea, Guyana, Haiti, Liberia, Mauritania, Nicaragua, Peru, Rwanda, The Gambia, Uganda | 12 |
| 2006 | Afghanistan, Albania, Burundi, Croatia, Iraq, Macedonia, Madagascar, Malawi, Moldova, Paraguay, Sierra Leone | 11 |
| 2005 | Armenia, Bangladesh, BCEAO, Bosnia and Herzegovina, Colombia, Croatia, Dominican Republic, Haiti, Kenya, Kyrgyz Republic, Turkey, Uruguay | 12 |
| 2004 | Argentina, BEAC, Belarus, Bolivia, Brazil, Bulgaria, Burundi, Cambodia, Georgia, Honduras, Mauritania, Mozambique, Nepal, Peru, Romania, São Tomé and Príncipe, The Gambia, Ukraine, Zambia | 19 |
| 2003 | Bolivia, Colombia, Congo Dem. Rep., Croatia, Dominican Republic, ECCB, Ecuador, Ghana, Guyana, Jordan, Kenya, Lao People's Republic, Lesotho, Macedonia, Malawi, Mongolia, Nicaragua, Paraguay, Rwanda, Sri Lanka, Tajikistan, Tanzania, Uganda, Uruguay | 24 |
| 2002 | Albania, Argentina, Armenia, Azerbaijan, Bangladesh, BCEAO, Bosnia and Herzegovina, Brazil, Brazil, Bulgaria, Cape Verde, El Salvador, Georgia, Guatemala, Guinea, Kyrgyz Republic, Moldova, Mongolia, Nepal, Romania, Sierra Leone, Turkey | 22 |
| 2001 | Albania, BEAC, Ethiopia, Kenya, Latvia, Lesotho, Lithuania, Madagascar, Malawi, Nicaragua, Nigeria, Pakistan, Peru, Serbia, Sri Lanka, Tajikistan | 16 |
| Transitional Assessments | Argentina, Bolivia, Bosnia and Herzegovina, Bulgaria, Cambodia, Colombia, Djibouti, Estonia, Ghana, Guyana, Honduras, Indonesia, Jordan, Latvia, Lithuania, Mauritania, Mozambique, Panama, Papua New Guinea, Romania, São Tomé and Príncipe, Tanzania, Turkey, Ukraine, Uruguay, Yemen, Zambia | 27 |