【IMF】英文巴西：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_741kb
报告摘要
Summary of the Technical Assistance Mission on Government Finance Statistics (GFS) and Public Sector Debt Statistics (PSDS) in Brazil
Core Content and Mission Overview
This report outlines the outcomes and recommendations from a technical assistance mission conducted in Brazil from August 5 to 16, 2024, aimed at improving the compilation and dissemination of Government Finance Statistics (GFS) and Public Sector Debt Statistics (PSDS) in line with the Government Finance Statistics Manual 2014 (GFSM 2014) and the Guide on Public Sector Debt Statistics 2011 (PSDSG 2011). The mission was requested by the Ministry of Finance (MF), the Central Bank of Brazil (BACEN), and the Brazilian Institute of Geography and Statistics (IBGE), and was conducted in consultation with the Western Hemisphere Department (WHD) of the IMF.
The mission followed up on previous technical assistance provided in November 2016 and remote discussions with IMF staff on various topics. The primary objectives were to enhance the reliability and quality of fiscal statistics, align them with international standards, and support the transition from traditional fiscal data to GFS-based statistics.
Main Tasks and Focus Areas
- Sectorization Review: The mission assessed the sectorization of public sector institutional units, with a focus on extrabudgetary units and subnational employment-related pension schemes.
- Fiscal Statistics Consistency: It reviewed vertical consistency in fiscal statistics, aiming to resolve discrepancies between data collected at different levels of government, particularly in municipalities.
- Implementation of GFSM 2014: The mission evaluated the application of GFSM 2014 to transactions between the BACEN and the National Treasury, sectoral and economic classifications, and the treatment of court-ordered debts ("precatorios").
- PSDS Integration: The mission also included discussions on the integration of PSDS into the broader GFS framework.
Key Recommendations and Action Plan
The mission proposed a detailed 5-year action plan to fully implement methodological improvements and enhance the adoption of GFS as the official fiscal statistics in Brazil. The plan includes the following key recommendations:
| Target Date | Priority Recommendation | Responsible Institutions |
|---|---|---|
| Semi-Annual Targets over 5 years beginning end-2024 | - Develop and execute a 5-year work program to implement all identified methodological improvements. <br> - Create an Inter-institutional Working Group on Fiscal Statistics. <br> - Evaluate human resources needed for the implementation of the 5-year work program. | STN, BACEN, and IBGE |
| March 2025 | - Complete a sectorization table by subsectors of the public sector with all public sector institutional units, following the GFSM 2014 methodology. | STN, BACEN, and IBGE |
| March 2025 | - Distribute the finalized sectorization table to all compilers of macroeconomic statistics. | STN, BACEN, and IBGE |
| End 2025 and annually thereafter | - Continuously update the sectorization list as needed. | STN, BACEN, and IBGE |
| End 2025 | - Compile GFS consistently with all macroeconomic statistics in line with the sectorization list to ensure intersectoral consistency. | STN, BACEN, and IBGE |
| End 2024 | - Reconstitute the Technical Working Group on Employment-Related Pension Schemes (RPPS), with a focus on state and municipal governments. | STN, BACEN, IBGE, and MPS |
| End 2025 | - Compile annual GFS data on employment-related pension funds as part of the work of the RPPS Technical Working Group. | STN, BACEN, and IBGE |
| End-2026 | - Compile quarterly (and if practical, monthly) GFS data on employment-related pension funds consistent with the annual data. | - |
| End 2025 | - Compile interest on all relevant financial assets and liabilities, with special attention to RPPS, "precatorios", and "divida ativa". | STN, BACEN, and IBGE |
| End-2025 | - Provide strengthened incentives (special awards/recognition) to state and municipal governments to provide complete accounting data with sufficient detail for GFS compilation. | STN |
| End-2025 | - Review the estimates of "divida ativa" to record their accrual in accounts receivable and related interest, while avoiding overestimations. | STN, BACEN, and IBGE |
| End-2025 | - Review the compilation of "precatorios" and RPVs to revise the entire historical series in line with the GFSM 2014. | STN, BACEN, and IBGE |
| Annual end of year targets (2024-2029) | - Compile and disseminate PSDS tables 5.1 through 5.6.c., 5.9, 5.10, and 5.12 consistent with GFS data and associated metadata. | BACEN |
| Annual end of year targets (2024-2029) | - Develop internal business process documentation for PSDS. | - |
| Annual end of year targets (2024-2029) | - Disseminate PSDS metadata for users. | - |
| End-2025 | - Record transactions between the National Treasury and BACEN following the GFSM 2014 methodology. | STN, BACEN, and IBGE |
| End-2025 | - Review the compilation of the student funding scheme (FIES) and related guarantee funds. | STN, BACEN, and IBGE |
| End-2024 | - Disseminate separately the data for FGTS following the GFSM 2014 framework and corresponding metadata. | STN, BACEN, and IBGE |
| End-2024, End-2027, and End-2029 | - Compile and disseminate consolidated GFS for the general government (end-2024), nonfinancial public sector (end-2027), and the entire public sector (end-2029). | STN, BACEN, and IBGE |
Key Themes and Challenges
- Sectorization: Challenges remain in the sectorization of public sector units, particularly in the classification of extrabudgetary units and subnational pension schemes.
- Data Sources and Compilation: There is a need for improved data sources and compilation practices, especially for the nonfinancial public sector and subnational levels.
- Consolidation: The mission emphasized the importance of achieving intersectoral and intergovernmental consistency in data.
- Discrepancies: Discrepancies between the traditional RTN and GFS-based statistics are still present, particularly in the measurement of the primary balance. The mission recommended actions to reduce these discrepancies and ensure the reliability of GFS.
- Metadata and Documentation: The development of comprehensive metadata and internal documentation for GFS and PSDS is essential for transparency and user confidence.
- Legal and Institutional Framework: The legal framework must be reviewed to support the adoption of GFS for policy purposes.
Conclusion
The mission concluded that the transition to GFS-based statistics is critical for enhancing the reliability and usefulness of Brazil’s fiscal data. The proposed 5-year work program aims to align Brazil's fiscal statistics with international standards and to support the eventual replacement of the traditional RTN and BACEN data with GFS. The mission also recommended the creation of an Inter-institutional Working Group to oversee the implementation and the use of Results-Based Management tools to track progress. Continuous improvement in data sources, compilation techniques, and documentation will be essential to achieve these goals.
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