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How to Check Integrity of Fiscal Data
Author:
Mr. Pokar D Khemani
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Mr. Benoit Wiest
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Series:
IMF How To Notes
Volume/Issue:
Volume 2016: Issue 004
Language:
English
Publication Date:
04 Nov 2016
DOI:
https://doi.org/10.5089/9781475546736.061
ISBN:
9781475546736
ISSN:
2522-7912
Pages:
19
Keywords:
FADHTN; HTN; balance; bullet; suspense account; bank account; debt; bank reconciliation; government debt; revenue code; accounting system; cash deficit; balances of suspense accounts; year-end cash balance; central bank; Government finance statistics; Fiscal accounting and reporting; Financial statistics; Budget planning and preparation; Middle East and Central Asia; Asia and Pacific; Western Hemisphere; Europe; Africa
Legal-disclaimer:
Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How to Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country’s public financial management system. This note provides guidance on how to detect issues with data quality, perform integrity checks, and reconcile fiscal data from various sources. It discusses the importance of reconciliation to provide reasonable assurance on the quality and reliability of government fiscal data, explores the main reasons for which discrepancies may arise, and explains how to conduct quality checks. The note concludes with recommendations for country teams of concrete steps to ensure data quality.
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Cover IMF How To Notes
IMF How To Notes
ISSN:
2522-7912
Publisher:
International Monetary Fund