## Namibia: Report on Observance of Standards and Codes: Fiscal Transparency Module

_IMF Staff Country Reports, June 13, 2008_

## Source details

**Canonical URL:** [Namibia: Report on Observance of Standards and Codes: Fiscal Transparency Module](https://www.imf.org/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044/index.json)
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## Bibliographic details
- Published: June 13, 2008
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451828474.002

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### Executive summary and institutional landscape
- 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.

### Scope and thematic coverage
- 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.

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## Content in this bundle

- **_cr08184 - Executive Summary**
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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/namibia-report-on-observance-of-standards-and-codes-fiscal-transparency-module-22044_