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International Monetary Fund. Statistics Dept.
In response to a request from the authorities and as part of the Data for Decisions (D4D)1 funded project under the submodule for Fiscal and Debt reporting, a government finance statistics (GFS) technical assistance (TA) mission was held remotely with the Lesotho Ministry of Finance (MOF) during April 5–16, 2021. Previous TA missions under the Enhanced Data Dissemination Initiative (EDDI2) over the period spanning from 2016 to 2020 assisted the MOF to improve GFS compilation and dissemination for the budgetary central government (BCG) and inspired action to broaden data coverage to include local governments and extrabudgetary units (EBUs) with the aim to compile and disseminate consolidated general government GFS. Preliminary local government GFS have now been compiled, and data collected for selected state-owned enterprises (SOEs) and parastatals, including non-market SOEs that can now contribute to preliminary general government GFS to be compiled.
International Monetary Fund. Statistics Dept.

. Action Plan for Broadening the Institutional Coverage of GFS and PSDS to Include SOEs and Parastatals B. Officials Met During the Mission TABLES 1. Priority Recommendations 2. SOEs and Parastatals Data Availability and Format 3. Statement of Operations for Six Parastatals and SOEs (FY2017/18) 4. Balance Sheet for Six Parastatals and SOEs (FY2017/18) 5. Illustrative Consolidated GFS for the General Government (FY2017/18) 6. Action Plan for Broader GFS and PSDS Institutional Coverage FIGURE 1. Lesotho Public Sector Institutional Table APPENDICES I

International Monetary Fund. Statistics Dept.

to the financial statements where available. The mission manually converted data to Excel for a handful of SOEs and parastatals for purposes of illustration ( Table 2 ) . Although the manual data processing is a time consuming and error prone endeavor, that in the long term would be unsustainable, it nevertheless remains the only available option for now, to compile GFS for broader institutional coverage. Table 2. Kingdom of Lesotho: SOEs and Parastatals Data Availability and Format Count Entities 2014/15 2015/16 2016/17 2017/18 2018