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IMF Country Report No. 22/122
REPUBLIC OF MADAGASCAR
TECHNICAL ASSISTANCE REPORT—GOVERNMENT FINANCE STATISTICS
April 2022
This Technical Assistance report on the Republic of Madagascar 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 March 2022.
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Title page
Republic of Madagascar
Report on Government Finance Statistics Mission (November 29–December 10, 2021)
March 2022
Prepared by Vincent Marie
This report contains technical advice provided by the International Monetary Fund (IMF) to the authorities of the Republic of Madagascar (the “TA recipient”) in response to their request for technical assistance (TA). 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 TA providers and donors and lenders with legitimate interest, unless the TA recipient explicitly objects to such disclosure (see “Operational Guidelines for the Dissemination of Technical Assistance Information”, available in English only). Publication or 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 TA providers and donors and lenders with legitimate interest, requires the explicit consent of the TA recipient and the IMF Statistics Department.
Contents
Glossary
SUMMARY OF MISSION OUTCOMES AND PRIORITY RECOMMENDATIONS
DETAILED TECHNICAL ASSESSMENT AND RECOMMENDATIONS
A. Preliminary Considerations
B. Extrabudgetary Central Government and Decentralized Local Governments
C. Social Security Administration
D. Depreciation and Provisions
E. Equity Accounts
F. Consolidation
G. List of Officials Met During the Mission
TABLE
1. Priority Recommendations
Glossary
| ACB | Budgetary Central Government |
| AFR | IMF African Department |
| AONT | Other Net Treasury Operations |
| CFC | Consumption of Fixed Capital |
| CNaPS | National Social Security Fund |
| CTD | Decentralized Local Governments |
| DCP | Government Accounting Directorate |
| DE | Research Directorate of the Directorate General of the Treasury |
| DFID | Department for International Development (United Kingdom) |
| DGT | General Directorate of the Treasury |
| EPA | Administrative Public Entities |
| GFS | Government Finance Statistics |
| GFSM 2014 | Government Finance Statistics Manual, 2014 |
| GFSY | Government Finance Statistics Yearbook |
| PSDSG 2011 | Public Sector Debt Statistics Guide, 2011 |
| IMF | International Monetary Fund |
| MEF | Ministry of the Economy and Finance |
| OGT | Comprehensive Treasury Operations (also refers to the Table of Comprehensive Treasury Operations) |
| PSMFP | Strategic Programme for the Modernization of Public Finance |
| SCN | System of National Accounts |
| SGO | Statement of Government Operations |
| STA | Statistics Department |
