20240609-IMF-Georgia_Technical_Assistance_Report-Report_on_Government_Finance_Statistics_for_State-Owned_Enterprises_Mission_January_16-27,_2023_34页_821kb

报告摘要

Mission Goals
- Assisted Georgia in expanding fiscal reporting to include non-market state-owned enterprises (SOEs) in Government Finance Statistics (GFS).
- Followed up on previous missions targeting sectorization and GFS compilation for non-market SOEs
Current Coverage
- Expanded list of non-market SOEs to 325 entities
- 2450 schools/kindergartens still not included in Treasury Single Account (TSA)
- Recent Budget Code change allows mandatory SOE reporting based on accounting data
Key Findings
- Financial reports from 17 large SOEs compiled for 2021
- Positive fiscal balance (+0.1% of GDP) but reliant on government grants
- Consolidation of non-market SOEs improved GG deficit by 36 million GEL
- Proposed institutional reforms include creating a dedicated GFS unit
Priority Recommendations
1. September 2023
  - Introduce legally binding special reporting for non-market SOEs
  - Establish dedicated SOE data collection unit within Ministry of Finance
2. December 2023-January 2024
  - Compile annual GFS for selected large SOEs using available financial data
  - Create formal GFS team under Ministry of Finance
Technical Advice
- Use cash-flow statement as proxy for interim data compilation
- Implement accrual-based data once full integration with GFS capacities is achieved
- Continue special reporting as supplementary data source even post-TSA integration