Using the Government Finance Statistics Manual 2001 (GFSM 2001) Statistical Framework to Strengthen Fiscal Analysis in the Fund

Author: International Monetary Fund

This paper responds to the Board’s call for greater consistency in fiscal reporting in line with GFSM 2001.

Volume/Issue: Volume 2005 Issue 082

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Topics covered in this book

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Public Finance , Business and Economics - Statistics , PP , fixed capital , opening balance , accrual basis , staff report , net lending , closing balance , net incurrence , net acquisition , acquisition of financial assets , Government finance statistics , Financial statements , Accrual accounting , Fiscal reporting , Africa

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Summary

This paper responds to the Board’s call for greater consistency in fiscal reporting in line with GFSM 2001. In this context, the paper summarizes the framework, reviews the implementation process of the GFSM 2001 framework by member countries and Fund staff, and proposes pilot studies. It seeks the support of the Board for gradual adoption of the framework as the basis for fiscal analysis in Fund staff reports.