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International Monetary Fund. Statistics Dept.

delegation during a meeting with the IMF’s Statistics Department (STA) at the 2018 Annual Meetings in Bali for follow up TA to further assist with improving GFS compilation. 2. The mission aimed to review progress against recommendations of previous GFS TA missions and further assist with improving the quality of GFS currently compiled and disseminated . The mission reviewed progress with implementation of previous GFS TA recommendations and updated the public sector institutional table. The mission assisted in incorporating reclassifications recommended during previous

International Monetary Fund. Statistics Dept.
This paper on government finance statistics (GFS) mission in Lesotho presents a review of progress against recommendations of previous GFS technical assistance (TA) missions and further assist with improving the quality of GFS currently compiled and disseminated. The mission reviewed progress with implementation of previous GFS TA recommendations and updated the public sector institutional table. The mission reviewed the new compilation methods and noted some improvements with the approach. Accounts payable are now recorded under financing, to bridge the timing difference of commitment basis expenditure. The report explains that the legal and institutional environment is conducive to compiling macroeconomic and financial statistics; the relevance and practical utility of existing macroeconomic and financial statistics are monitored; management processes are in place to monitor the quality of macroeconomic and financial statistics; and institutional integrity, transparency, and ethical practices meet statistical standards. There is still a need to correct recording to distinguish expense from acquisition of financial assets.
International Monetary Fund. Statistics Dept.
In response to a request from the authorities and as part of the United Kingdom’s Department for International Development (DFID) Enhanced Data Dissemination Initiative (EDDI) 2 project, a government finance statistics (GFS) mission visited Maseru, Lesotho, during January 20–31, 2020. The mission was the last, in a series of five consecutive technical assistance (TA) missions to Lesotho, as part of the EDDI 2 project. The objective of the five-year project, that started in 2015 was to foster compilation and dissemination of GFS and public sector debt statistics (PSDS) consistent with international methodological standards. The work program under the project identified the enhancement of classification of transactions in fiscal accounts and the expansion of the institutional coverage of data to include all significant general government units as key milestones to achieve by the end of the project.
International Monetary Fund. Statistics Dept.

. Public Sector Institutional Table 2. Trends in Fiscal Aggregates TABLE 1. Priority Recommendations APPENDICES I. Outstanding Issues/Recommendations from March and November 2016 TA Reports on GFS Missions to Lesotho (status as of January 2019) II. Outstanding Issues/Recommendations from April 2018 TA Report on GFS Mission to Lesotho III. Summary of Implementation of Past GFS TA Recommendations IV. Compilation of GFS from Financial Statements Glossary BCG Budgetary Central Government BOS Lesotho Bureau of Statistics

International Monetary Fund. Statistics Dept.

2014 guidelines [Classification of Outlays by Functions of Government (COFOG)]. 2020H2 MOF: Lead (IFMIS) , Macro, Budget. H Implement GFS TA recommendations made for required changes on the economic and functional classifications of the COA for consistency with guidelines of the GFSM 2014 . Classification of flows and stocks are consistent with the guidelines of the GFSM 2014 . 2020H1 MOF: Lead (Treasury) , Macro, IFMIS, Budget. L Introduce the new chart of accounts in financial reporting of local governments (district councils and