A Framework for Monitoring of and Reporting for External Project Loans in Developing Countries / Emre Balibek, Guy Anderson, Kieran McDonald.

Author
Balibek, Emre [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2024.
Description
1 online resource (47 pages)

Details

Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2024/003 [More in this series]
  • Technical Notes and Manuals
Summary note
To produce timely and accurate debt reports at the central government level, it is essential to have a sound legal, administrative, and operational framework in place for debt data compilation, reconciliation, accounting, monitoring, and reporting. This note focuses on the arrangements for external project-based debt, which present distinctive challenges in debt reporting particularly in low-income and developing countries. The discussion complements existing literature and guidance on debt transparency by focusing on stages prior to the production of debt reports. The note also identifies the links between the management of project loans and other public financial management (PFM) processes, such as public investment management, budget preparation, fiscal and financial reporting. It shows that a comprehensive approach that considers these linkages can improve efficiency and transparency in fiscal and debt management. Although the focus is on the central government’s debt obligations, the ideas can be extended to cover government-guaranteed loans and public sector debt in general.
Source of description
Description based on print version record.
ISBN
979-84-00-26231-9
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