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IMF Country Report No. 21/193
REPUBLIC OF KAZAKHSTAN
TECHINCAL ASSISTANCE REPORT—GOVERNMENT FINANCE STATISTICS
September 2021
This Technical Assistance Report paper on Kazakhstan was prepared by a staff team of the International Monetary Fund. It is based on the information available at the time it was completed in September 2019.
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Title page
REPUBLIC OF KAZAKHSTAN
REPORT ON TECHNICAL ASSISTANCE MISSION ON GOVERNMENT FINANCE STATISTICS (SEPTEMBER 2–13,2019)
AUGUST 2020
Prepared by Dalia Budko
The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of the Republic of Kazakhstan (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff and other technical assistance providers and donors with legitimate interest, unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information — http://www.imf.org/external/np/pp/eng/2013/061013.pdf). Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the TA recipient and the IMF’s Statistics Department.
Contents
Glossary
FOREWORD
SUMMARY OF MISSION RESULTS AND HIGH-PRIORITY RECOMMENDATIONS
DETAILED TECHNICAL ASSESSMENT AND RECOMMENDATIONS
A. Expanded Coverage of General Government Sector
B. National Management Holding Companies
C. Budget Classification
D. Integration Between Flows and Positions on Stocks
E. Government Sector Debt Statistics and Other Issues
F. Action Plan
G. Officials with Whom the Mission Met
BOX
1. Feature 169 “Other Current Expenditures”
TABLES
1. Priority Recommendations
2. State-Owned Enterprises
3. Budget Classification and GFSM 2014
4. “Expenditures on Goods and Services” Class of the BC RKK
5. Change in Fulfillment of the RB RK Over 2016–2018 by Economic Classification
APPENDIX
I. Determining the Economic Sector of Government Entities
Glossary
| JSC | Joint-stock Company |
| BC | Budget Classification |
| SPE | State-owned Public Enterprise |
| SE | State Enterprise |
| GS | Government Sector |
| SSIF | State Social Insurance Fund |
| DPB | Department for Public Borrowing |
| DRS | Department of Reporting and Statistics of the MF |
| DS | Debt securities |
| SPU | Special-purpose Unit |
| SC | Statistics Committee |
| IMF | International Monetary Fund |
| MF | Ministry of Finance |
| NBK | National Bank of Kazakhstan |
| NPO | Nonprofit Organization |
| NMHC | National Management Holding Company |
| NF | National Fund |
| MSMI | Mandatory Social Medical Insurance [OSMS] |
| NB | National Budget |
| PSDS | Public Sector Debt Statistics |
| RK | Republic of Kazakhstan |
| GFSM2014 | Government Finance Statistics Manual 2014 |
| GGS | General Government Sector |
| GFS | Government Finance Statistics |
| SNA-2008 | System of National Accounts 2008 |
| LLP | Limited Liability Partnership |
| PLF | Problem Loan Fund |
| SMIF | Social Medical Insurance Fund |
