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International Monetary Fund. Statistics Dept.

basis in public accounts. Furthermore, the CBBH will implement accrual adjustments to value-added tax (VAT) revenues, applying the so-called time-adjusted cash method by using monthly tax receipts of the Indirect Tax Authority (ITA). See section I. D . ‘Conceptual and Compilation Issues’, page 13. 10. To support progress in the above work areas, the mission recommended the following priority recommendations carrying particular weight to make headway in improving GFS . Further details on the priority recommendations and the related actions/milestones can be found in

International Monetary Fund. Statistics Dept.
This Technical Assistance Report discusses the findings and recommendations of the IMF mission regarding compilation of Government Finance Statistics in Bosnia and Herzegovina as per the Government Finance Statistics Manual 2014 and the European System of National and Regional Accounts 2010. On the compilation of Excessive Deficit Procedure (EDP) tables, the mission assisted the Central Bank of Bosnia and Herzegovina with the completion of derivation tables for net lending / net borrowing of the budgetary governments of the Federation of Bosnia and Herzegovina and the Republic of Srpska. The mission also recommended implementing a coding system for statistical adjustments to the source data; applying the superdividend test; and further implementing derivation tables for the compilation of EDP tables.
International Monetary Fund

primarily lower VAT (cash accrual adjustments of 0.1 percent of GDP) and higher-than-expected payables from the Madeira region (0.1 percent of GDP). These changes do not affect performance with respect to the end-December performance criterion (PC) on the general government deficit as this is monitored on a cash basis. Government debt was also revised up by about €1 billion compared to the previous estimate (now 107.8 percent of GDP compared to 106.8 percent of GDP in the report) mainly reflecting the reclassification of government payables to Parpública as formal debt

International Monetary Fund. Fiscal Affairs Dept.

, 2014–15 5. Estimated Public Sector Balance Sheet, June 30, 2015 6. Cash to Accrual Adjustment, June 2015 7. Value of Tax Expenditures 8. Summary Assessment of Uganda’s Fiscal Reporting 9. Published Fiscal Forecasting and Budget Documents 10. Planned Medium-Term Spending for the Karuma Hydroelectric Power Project 11. Publication of Budget Documentation v. Statutory Deadlines, FY 2016/17 12. Summary Assessment of Uganda’s Fiscal Forecasting and Budgeting 13. Published Reports Discussing Fiscal Risks 14. Size of Selected Specific Fiscal Risks 15

International Monetary Fund. Statistics Dept.

basis. The former GFS TA mission advised to investigate accrual adjustments for taxes when time and resources allow. The current mission observed that some tax claims are recorded in the balance sheet of the MOF of the RS. This information might be used to make accrual adjustments in future. However, the gross balance sheets of the other government units do not contain similar items. For those units, accrual adjustments should be made in a different way. As said this needs to be explored when time and resources allow. Recommendations: Functional data of all