## Mauritius: Technical Assistance Report-Design Options for Fiscal Responsibility Legislation and Supporting Fiscal Institutions

_Technical Assistance Reports, September 16, 2026_

## Source details

**Canonical URL:** [Mauritius: Technical Assistance Report-Design Options for Fiscal Responsibility Legislation and Supporting Fiscal Institutions](https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631)

## Other formats

- [Markdown version](/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631/index.md)
- [Structured JSON version](/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631/index.json)
- [Bundle manifest](/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631/bundle-manifest.json)

## Bibliographic details
- Published: September 16, 2026
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229058537.019

---

### Overview and purpose
- 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.

### Key diagnostic findings
- 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.

### Proposed FRL framework and design options
- Comprehensive FRL framework that incorporates:
  - Fiscal responsibility principles.
  - Numerical and procedural fiscal rules.
  - A detailed medium-term fiscal framework.
  - Robust transparency and corrective mechanisms to support effective implementation.

### Institutional reforms and implementation requirements
- Strengthen or reform key fiscal institutions, including:
  - Macro-fiscal forecasting.
  - The medium-term fiscal framework (MTFF).
  - The budget preparation process.
  - Fiscal risk management.
  - Fiscal reporting.
- Emphasis on aligning institutional capacity and procedures with FRL requirements to ensure successful implementation.

### Subjects and keywords
- 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.

---

## Content in this bundle

- **Tarea2026074**
  - [Tarea2026074 (Markdown version)](/-/media/files/publications/tar/2026/english/tarea2026074.pdf.md){rel="alternate" type="text/markdown"}
  - [Tarea2026074 (PDF)](/-/media/files/publications/tar/2026/english/tarea2026074.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/09/16/mauritius-technical-assistance-report-design-options-for-fiscal-responsibility-legislation-579631_