{
  "title": "Namibia: Report on Observance of Standards and Codes: Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, June 13, 2008",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044",
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  "summary": "The Government of Namibia has a full equity share of four specialist or policy banking corporation. There are a large number of public nonfinancial corporations, in which the government has a part or full ownership share, including public utilities and Air Namibia, the national airline.",
  "sections": [
    {
      "heading": "Executive summary and institutional landscape",
      "content": "- The Government of Namibia has a full equity share of four specialist or policy banking corporation.\n- There are a large number of public nonfinancial corporations, in which the government has a part or full ownership share, including public utilities and Air Namibia, the national airline.\n- There are a number of statutorily and nonstatutorily created funds of the central government.\n- There are two important funds for social security and pensions for government employees.\n- Reforming the state-owned enterprise sector is one priority of the government, though the progress has been slow."
    },
    {
      "heading": "Scope and thematic coverage",
      "content": "- Subject areas covered: Auditing; Budget planning and preparation; Expenditure; Fiscal accounting and reporting; Internal audit; Medium-term budget frameworks; Public financial management (PFM).\n- Keywords: Auditing; Budget planning and preparation; CR; debt management; enterprise; final accounts; Fiscal accounting and reporting; fiscal policy objective; government; government function; government ministry; government policy; government program; government regulation; ISCR; line item; Medium-term budget frameworks; public funds; Southern Africa; state-enterprises' income; tax liability.\n\n---\n\n Content in this bundle\n\n- cr08184 - Executive Summary\n  - cr08184 - Executive Summary (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr08184 - Executive Summary (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "[Markdown version](/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044/index.md)",
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    "Published: June 13, 2008",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451828474.002",
    "The Government of Namibia has a full equity share of four specialist or policy banking corporation.",
    "There are a large number of public nonfinancial corporations, in which the government has a part or full ownership share, including public utilities and Air Namibia, the national airline.",
    "There are a number of statutorily and nonstatutorily created funds of the central government.",
    "There are two important funds for social security and pensions for government employees.",
    "Reforming the state-owned enterprise sector is one priority of the government, though the progress has been slow.",
    "Subject areas covered: Auditing; Budget planning and preparation; Expenditure; Fiscal accounting and reporting; Internal audit; Medium-term budget frameworks; Public financial management (PFM).",
    "Keywords: Auditing; Budget planning and preparation; CR; debt management; enterprise; final accounts; Fiscal accounting and reporting; fiscal policy objective; government; government function; government ministry; government policy; government program; government regulation; ISCR; line item; Medium-term budget frameworks; public funds; Southern Africa; state-enterprises' income; tax liability.",
    "**_cr08184 - Executive Summary**"
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