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Fiscal Safeguards

Fiscal Safeguards »

Source: Fiscal Safeguards

Volume/Issue: 2012/053

Series: Policy Papers

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2012

ISBN: 9781498340557

Keywords: Financial management, Fiscal risk, Safeguards assessments policy, Public financial management, Central banks, Budget financing, Fiscal transparency, Low income countries, staff report, safeguard

This paper notifies the Executive Board of a pilot exercise for fiscal safeguards. The pilot will be conducted by the Fiscal Affairs Department and will cover a limited number of large budget financing cases over t...

Safeguards Assessments - 2007 Update

Safeguards Assessments - 2007 Update »

Source: Safeguards Assessments - 2007 Update

Volume/Issue: 2007/049

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 November 2007

ISBN: 9781498333290

Keywords: Safeguards assessments policy, Central banks, Central bank governance, Central bank operations, Central bank accounting, Central bank role, external auditor, central bank, safeguard, audit firm

This paper provides Executive Directors with an update of safeguards assessment activities from July 1, 2006 through June 30, 2007. This is the second annual update report of safeguards activities since the last re...

Safeguards Assessments-2008 Update

Safeguards Assessments-2008 Update »

Source: Safeguards Assessments-2008 Update

Volume/Issue: 2008/074

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 December 2008

ISBN: 9781498333863

Keywords: Safeguards assessments policy, Central banks, Central bank operations, Central banking, Central bank accounting, Financial statements, PP, external auditor, central bank, safeguard

Safeguards Activities. In the year to June 30, 2008, 10 safeguards assessments were conducted bringing the total number of assessments completed since 2000 to 122. At year-end, 72 central banks were subject to ongo...

Report on Fiscal Safeguards Pilots

Report on Fiscal Safeguards Pilots »

Source: Report on Fiscal Safeguards Pilots

Volume/Issue: 2013/027

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2013

ISBN: 9781498341264

Keywords: Balance of payments need, Concessional aid, Fiscal risk, Safeguards assessments policy, Financial statements, Central bank accounting, Bank accounting, Financial management, Treasury management, state treasury

This paper reports on the results of a pilot exercise on fiscal safeguards conducted by the Fiscal Affairs Department (FAD) during FY2013. The exercise was launched following an independent review of the existing s...

Safeguards Assessments - Review of Experience

Safeguards Assessments - Review of Experience »

Source: Safeguards Assessments - Review of Experience

Volume/Issue: 2010/104

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 November 2010

ISBN: 9781498337199

Keywords: Central banks, External auditors, General Resources Account, Governance, Members, Safeguards assessments policy, Use of Fund resources, Central bank operations, Central bank accountability, Central bank autonomy

This paper presents the Fund's net income outcome for FY 2010. The actual outcomes in this paper follow the closing of the Fund's accounts for the financial year and completion of the FY 2010 external audit conduct...

Safeguards Assessments - 2012 Update

Safeguards Assessments - 2012 Update »

Source: Safeguards Assessments - 2012 Update

Volume/Issue: 2012/077

Series: Policy Papers

Author(s): International Monetary Fund. Finance Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 August 2012

ISBN: 9781498339919

Keywords: Central banks, Financial year, Governance, Risk management, Safeguards assessments policy, Central bank capital, Central bank autonomy, Central bank accounting, Central bank governance, central bank

The safeguards policy was introduced in 2000 to reduce the risks of misuse of Fund resources and misreporting of program monetary data to the Fund. It supports the Fund's approach to prudent lending and complements...

Safeguards Assessments - 2011 Update

Safeguards Assessments - 2011 Update »

Source: Safeguards Assessments - 2011 Update

Volume/Issue: 2011/075

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 September 2011

ISBN: 9781498338462

Keywords: Central banks, Euro Area, Europe, External auditors, Governance, Monetary operations, Risk management, Safeguards assessments policy, Central bank autonomy, Central bank governance

Under the Fund's safeguards policy introduced in 2000, assessments of central banks are carried out for countries seeking financing from the IMF. They are part of the Fund's approach to prudent lending and compleme...

Safeguards Assessments - 2014 Update

Safeguards Assessments - 2014 Update »

Source: Safeguards Assessments - 2014 Update

Volume/Issue: 2014/026

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 May 2014

ISBN: 9781498342780

Keywords: Central banks, Corporate governance, Financial year, Risk management, Safeguards assessments policy, Central bank governance, Central bank autonomy, Central banking, Financial management information systems, safeguard

The safeguards policy aims to mitigate the potential risks of misuse of resources, including Fund resources, and misreporting of program monetary data. The policy, introduced in 2000, is an integral part of the Fun...

Safeguards Assessments - 2006 Update

Safeguards Assessments - 2006 Update »

Source: Safeguards Assessments - 2006 Update

Volume/Issue: 2006/061

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 2006

ISBN: 9781498332118

Keywords: Central banks, Central banking, Central banking and monetary issues, Financial management, Central bank policy, central bank, safeguard, assessment, policy review, recommendation

This paper provides Executive Directors with an update of safeguards assessment activities through the first half of 2006. This is the first update report following the review of the safeguards policy in April 2005...

Safeguards Assessments Policy - External Expert Panel's Advisory Report

Safeguards Assessments Policy - External Expert Panel's Advisory Report »

Source: Safeguards Assessments Policy - External Expert Panel's Advisory Report

Volume/Issue: 2015/056

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 September 2015

ISBN: 9781498344173

Keywords: Central banks, Corporate governance, External auditors, Risk management, Safeguards assessments policy, Transparency, Use of Fund resources, Central bank legislation, Central bank accountability, Central bank operations

This report by the external expert panel ('the panel') examines the effectiveness and appropriateness of the safeguards assessments policy in the five years since its last review in 2010. In addition to expressing...