IMF Staff Country Reports

Islamic Republic of Afghanistan: Technical Assistance Report-Strengthening Oversight over State-Owned Corporations, PPPs and Fiscal Risks

March 22, 2021

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International Monetary Fund. Fiscal Affairs Dept. "Islamic Republic of Afghanistan: Technical Assistance Report-Strengthening Oversight over State-Owned Corporations, PPPs and Fiscal Risks", IMF Staff Country Reports 2021, 057 (2021), accessed 12/7/2025, https://doi.org/10.5089/9781513574530.002

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Summary

This remote mission provided the authorities with advice in fiscal risk management. The mission covered three interrelated topics: (i) the Public Finance and Expenditure Management (PFEM) Law and fiscal risks oversight and management; (ii) the Stated-Owned Corporations (SOC); and (iii) the Public-Private Partnerships (PPP). This report focuses especially on reforms that could be implemented during the life of the next IMF program.

Subject: Contingent liabilities, Financial statements, Fiscal risks, Public enterprises, Public investment and public-private partnerships (PPP)

Keywords: CR, ISCR, PPP law, PPP project, SOC law, SOC oversight, SOCS liability

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