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200301 ||| eng |
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|a 9781498311045
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245 |
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0 |
|a Bosnia and Herzegovina
|b Technical Assistance Report-Report on Government Finance Statistics Technical Assistance Mission, (October 1-5, 2018)
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2019
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300 |
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|a 32 pages
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651 |
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4 |
|a Bosnia and Herzegovina
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653 |
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|a Finance, Public
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653 |
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|a Public Administration
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653 |
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|a Public expenditure review
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653 |
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|a Public-Private Enterprises
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653 |
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|a Finance
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653 |
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|a Budget Systems
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653 |
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|a Public finance & taxation
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653 |
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|a Public Enterprises
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653 |
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|a Financial statements
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653 |
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|a Public sector
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653 |
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|a Computer Programs: Other
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653 |
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|a Data Collection and Data Estimation Methodology
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653 |
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|a Economic sectors
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653 |
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|a Budgeting
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653 |
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|a National Government Expenditures and Related Policies: General
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653 |
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|a Expenditure
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653 |
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|a Government finance statistics
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653 |
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|a Accounting
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653 |
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|a Public Sector Accounting and Audits
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653 |
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|a Expenditures, Public
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653 |
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|a Budget
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653 |
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|a Chart of accounts
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653 |
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|a Civil service & public sector
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653 |
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|a Macroeconomics
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653 |
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|a Public financial management (PFM)
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653 |
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|a Financial reporting, financial statements
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653 |
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|a Economic and financial statistics
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653 |
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|a National Budget
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653 |
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|a Budgeting & financial management
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653 |
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|a Statistics
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653 |
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|a Econometrics & economic statistics
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653 |
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|a Public Finance
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710 |
2 |
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|a International Monetary Fund
|b Statistics Dept
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041 |
0 |
7 |
|a eng
|2 ISO 639-2
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989 |
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|b IMF
|a International Monetary Fund
|
490 |
0 |
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|a IMF Staff Country Reports
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028 |
5 |
0 |
|a 10.5089/9781498311045.002
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856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/002/2019/104/002.2019.issue-104-en.xml?cid=46817-com-dsp-marc
|x Verlag
|3 Volltext
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082 |
0 |
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|a 330
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520 |
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|a This Technical Assistance Report discusses details of the mission conducted to support the Bosnia and Herzegovina authorities, with a specific focus on the Republic of Srpska (RS), in improving government finance statistics (GFS) for decision making. The mission rounded off research to establish appropriate reconciliation procedures, although some statistical discrepancies remain. The goal is to use the compilation and reconciliation procedures for quarterly and annual GFS reporting to Eurostat and the IMF’s Statistics Department. The May 2018 mission initiated the development of a standardized compilation procedure for nonbudgetary public sector units, and more specifically extrabudgetary units. The report recommends focussing on investigating possibilities into incorporating these compilation files into the wider GFS and macroeconomic statistics compilation. On analysis of the financial statements, the mission assessed that Accrued revenues and received donations also require and adjustment to following the European System of National and Regional Accounts 2010 and Government Finance Statistics Manua 2014 recording
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