## Malaysia: Technical Assistance Report-Government Finance Statistics Mission and Preceding Remote Support

_IMF Staff Country Reports, August 13, 2019_

## Source details

**Canonical URL:** [Malaysia: Technical Assistance Report-Government Finance Statistics Mission and Preceding Remote Support](https://www.imf.org/en/publications/cr/issues/2019/08/13/malaysia-technical-assistance-report-government-finance-statistics-mission-and-preceding-48584)

## Other formats

- [Markdown version](/en/publications/cr/issues/2019/08/13/malaysia-technical-assistance-report-government-finance-statistics-mission-and-preceding-48584/index.md)
- [Structured JSON version](/en/publications/cr/issues/2019/08/13/malaysia-technical-assistance-report-government-finance-statistics-mission-and-preceding-48584/index.json)
- [Bundle manifest](/en/publications/cr/issues/2019/08/13/malaysia-technical-assistance-report-government-finance-statistics-mission-and-preceding-48584/bundle-manifest.json)

## Bibliographic details
- Published: August 13, 2019
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513510781.002

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### Summary and mission objectives
- The technical assistance report explains the effort by the mission to support the Malaysian authorities in improving Government Finance Statistics (GFS) decision making.
- The mission achieved significant progress with respect to the development of a budgetary central GFS compilation system based on primary accrual accounting data.
- The mission, together with the authorities, successfully developed a compilation sheet to facilitate the largely automated compilation of a comprehensive set of GFS tables from the system.

### Systems development and compilation procedure
- Development of a budgetary central GFS compilation system based on primary accrual accounting data.
- Successful development of a compilation sheet to facilitate largely automated compilation of a comprehensive set of GFS tables from the system.
- Emphasis on improving GFS decision making through system and procedural enhancements.

### Income statement flows and survey design
- Analysis suggests it is essential to build the survey around the balancing items:
  - (net) operative income
  - (net) comprehensive income
- Recommendation to structure surveys around these balancing items for accurate capture of flows reported in the income statement.

### Corporate balance sheets analysis
- Analysis of the corporate balance sheets suggests that most accounting terms used by the public corporations can be grouped sensibly and linked to GFS classifications.

### Extrabudgetary units of central government
- With respect to the extrabudgetary units of central government, the mission proposed minor refinements of the survey and prepared preliminary GFS data.

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## Content in this bundle

- **1. Priority Recommendations**
  - [1. Priority Recommendations (Markdown version)](/-/media/files/publications/cr/2019/1mysea2019004.pdf.md){rel="alternate" type="text/markdown"}
  - [1. Priority Recommendations (PDF)](/-/media/files/publications/cr/2019/1mysea2019004.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2019/08/13/malaysia-technical-assistance-report-government-finance-statistics-mission-and-preceding-48584_