英文_IMF_巴西_政府财政和公共部门债务统计任务技术援助报告（2024年8月5日至16日）_40页_861kb

Summary of IMF Technical Report: Brazil Estatísticas de Finanças Públicas e Dívida do Setor Público

This report analyzes Brazil's government finance statistics (GFS) and public sector debt statistics (PSDS) to improve their alignment with the IMF Government and Monetary Statistics Manual 2014 (GFSM 2014). The mission, conducted in August 2024, followed up on technical assistance efforts and identified progress made since 2007, including enhancements in data sources and compilation techniques. A key recommendation is the development and execution of a 5-year work program (2024-2029) to fully implement GFSM 2014 methodologies, strengthen institutional coordination, and enhance the quality, consistency, and reliability of fiscal statistics for policy purposes.

Key Outcomes and Recommendations

• Migration to GFS for Policy Use: The report proposes a five-year work program to transition from traditional fiscal statistics to accrual-based GFS, with a focus on integrating sources, improving metadata, and consistent dissemination.

• Inter-Institutional Collaboration: Create an Inter-institutional Working Group on Fiscal Statistics (STN, BACEN, IBGE) to oversee implementation using a results-based management framework.

• Sectorization Improvements: Finalize a comprehensive list of public sector institutional units, including extrabudgetary entities and pension schemes, and ensure inter-sectoral consistency across macroeconomic statistics.

• Addressing Discrepancies: Revise the compilation of key elements such as court-ordered debts ("precatórios"), overdue taxes ("dívida ativa"), and student funding schemes (FIES) to align with GFSM 2014, including accrual accounting for interest and liabilities.

• Strengthening Source Data: Develop incentives for state and municipal governments to provide complete accounting data and consolidate financial information for public corporations at all government levels.

• Metadata and Documentation: Update and disseminate metadata for GFS and PSDS regularly, along with internal compilation guidelines, to support transparency and user understanding.

Timeline and Targets

• End of 2024: Establish working groups, finalize sectorization plans, and compile annual GFS for employment-related pension funds.
• End of 2025: Complete initial consolidations, review and improve debt statistics, and disseminate GFS with associated metadata.
• End of 2026: Release quarterly/threshold-based GFS data, and other annual/institutional reports as part of the 5-year implementation plan.

The goal is to ensure that Brazil's fiscal statistics are vertically and horizontally consistent, reliable for policy use, and globally comparable.