IMF Staff Country Reports

Bosnia and Herzegovina: Technical Assistance Report-Report on Government Finance Statistics Technical Assistance Mission

February 4, 2019

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Bosnia and Herzegovina: Technical Assistance Report-Report on Government Finance Statistics Technical Assistance Mission, (USA: International Monetary Fund, 2019) accessed November 24, 2024

Summary

This technical assistance report (TA) report specifies mission’s efforts 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. This mission’s focus has been to continue developing reconciliation processes, to develop a compilation process for nonbudgetary public sector units, and to discuss classification questions in context of GFS compilation per the European System of National and Regional Accounts 2010 and the Government Finance Statistics Manual 2014. This mission initiated the development of a standardized compilation procedure for nonbudgetary public sector units, and, more specifically extra-budgetary units. The August 2017 mission mapped out flows between the budget, the health fund, the health institutions, and patients (household), concerning the provision of health care and its funding. This mapping is expected to help serve the classification of functional expenditure of the health fund and the health care providers.

Subject: Chart of accounts, Economic and financial statistics, Economic sectors, Financial statements, Fiscal accounting and reporting, Government finance statistics, Public financial management (PFM), Public sector

Keywords: Audited financial statement, Balance sheet, Balance sheet flow, Balance sheet item, Balance sheets IRB, Chart of accounts, Compilation process, CR, Eastern Europe, Expense, Financial statement, Financial statements, Fiscal accounting and reporting, Government finance statistics, Income statement, ISCR, Opening balance, Public sector, Southern Europe

Publication Details

  • Pages:

    26

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2019/036

  • Stock No:

    1BIHEA2019001

  • ISBN:

    9781484397336

  • ISSN:

    1934-7685

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