Safeguards Assessments - 2025 Update

Author: International Monetary Fund. Finance Dept.

Volume/Issue: Volume 2025 Issue 029

Publication date: September 2025

ISBN: 9798229028455

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Topics covered in this book

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Banks and Banking , Money and Monetary Policy , Public Finance , Business and Economics - Statistics , International reserves , Seychelles , Ukraine , Capacity development delivery , Public Financial Management , Financial statements , Credit , Internal audit , Monetary statistics , External audit , Central bank operations , Internal controls , Central bank governance , Auditing , Central Bank digital currencies , Middle East , Africa , Caribbean , Central Asia , Global

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Summary

Safeguards assessments are a key pillar of the IMF’s risk management framework. They aim to mitigate the risks of misuse of Fund resources and misreporting of program monetary data. These assessments are mandatory for Fund-supported financing arrangements and are complemented by ongoing monitoring for as long as credit remains outstanding. While the full safeguards assessment reports are confidential, the IMF Executive Board receives a summary of safeguards findings and recommendations through member country staff reports. In addition, the Board also receives periodic reports on safeguards activities. This period covers safeguards activity between May 2022 and April 2025.