{
  "title": "Mauritius: Technical Assistance Report-Design Options for Fiscal Responsibility Legislation and Supporting Fiscal Institutions",
  "publication": "Technical Assistance Reports, September 16, 2026",
  "sourceUrl": "https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631",
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  "summary": "This technical assistance report presents the findings and recommendations of a diagnostic review conducted by the Fiscal Affairs Department of Mauritius’ public financial management legal framework and supporting fiscal institutions to inform the development of fiscal responsibility legislation (FRL). The report outlines design options and implementation requirements for the FRL for consideration by the Government of Mauritius. The existing public financial management framework has been ineffective in enforcing fiscal discipline and accountability. The debt limit has been repeatedly breached since 2008, fiscal planning has been undermined by overly optimistic forecasts, the budget process lacks an early strategic top-down phase with expenditure ceilings, and in-year fiscal reporting is limited. The report proposes a comprehensive FRL framework that incorporates fiscal responsibility principles, numerical and procedural fiscal rules, a detailed medium-term fiscal framework, and robust transparency and corrective mechanisms to support effective implementation. It also highlights the need to strengthen or reform key fiscal institutions, including macro-fiscal forecasting, the medium-term fiscal framework, the budget preparation process, fiscal risk management, and fiscal reporting, to ensure the successful implementation of the FRL.",
  "publishDate": "2026-09-16",
  "series": "Technical Assistance Reports",
  "sections": [
    {
      "heading": "Overview and purpose",
      "content": "- Technical assistance report presenting findings and recommendations of a diagnostic review by the Fiscal Affairs Department of Mauritius’ public financial management legal framework and supporting fiscal institutions.\n- Objective: to inform the development of fiscal responsibility legislation (FRL) and outline design options and implementation requirements for consideration by the Government of Mauritius.\n- Publication date: September 16, 2026."
    },
    {
      "heading": "Key diagnostic findings",
      "content": "- Existing public financial management framework has been ineffective in enforcing fiscal discipline and accountability.\n- The debt limit has been repeatedly breached since 2008.\n- Fiscal planning has been undermined by overly optimistic forecasts.\n- The budget process lacks an early strategic top-down phase with expenditure ceilings.\n- In-year fiscal reporting is limited."
    },
    {
      "heading": "Proposed FRL framework and design options",
      "content": "- Comprehensive FRL framework that incorporates:\n  - Fiscal responsibility principles.\n  - Numerical and procedural fiscal rules.\n  - A detailed medium-term fiscal framework.\n  - Robust transparency and corrective mechanisms to support effective implementation."
    },
    {
      "heading": "Institutional reforms and implementation requirements",
      "content": "- Strengthen or reform key fiscal institutions, including:\n  - Macro-fiscal forecasting.\n  - The medium-term fiscal framework (MTFF).\n  - The budget preparation process.\n  - Fiscal risk management.\n  - Fiscal reporting.\n- Emphasis on aligning institutional capacity and procedures with FRL requirements to ensure successful implementation."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Expenditure, Fiscal policy, Fiscal risks, Fiscal rules, PFM legal and regulatory frameworks, Public financial management (PFM).\n- Keywords: fiscal institutions, fiscal responsibility legislation, fiscal rules, medium-term fiscal framework, PFM law., public debt.\n\n---\n\n Content in this bundle\n\n- Tarea2026074\n  - Tarea2026074 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Tarea2026074 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631"
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    "Published: September 16, 2026",
    "Series: Technical Assistance Reports",
    "DOI: https://doi.org/10.5089/9798229058537.019",
    "Technical assistance report presenting findings and recommendations of a diagnostic review by the Fiscal Affairs Department of Mauritius’ public financial management legal framework and supporting fiscal institutions.",
    "Objective: to inform the development of fiscal responsibility legislation (FRL) and outline design options and implementation requirements for consideration by the Government of Mauritius.",
    "Publication date: September 16, 2026.",
    "Existing public financial management framework has been ineffective in enforcing fiscal discipline and accountability.",
    "The debt limit has been repeatedly breached since 2008.",
    "Fiscal planning has been undermined by overly optimistic forecasts.",
    "The budget process lacks an early strategic top-down phase with expenditure ceilings.",
    "In-year fiscal reporting is limited.",
    "Comprehensive FRL framework that incorporates:",
    "Strengthen or reform key fiscal institutions, including:",
    "Emphasis on aligning institutional capacity and procedures with FRL requirements to ensure successful implementation.",
    "Subject: Expenditure, Fiscal policy, Fiscal risks, Fiscal rules, PFM legal and regulatory frameworks, Public financial management (PFM).",
    "Keywords: fiscal institutions, fiscal responsibility legislation, fiscal rules, medium-term fiscal framework, PFM law., public debt.",
    "**Tarea2026074**"
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