IMF Staff Country Reports

Malaysia: Technical Assistance Report-Government Finance Statistics Mission and Preceding Remote Support

August 13, 2019

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Malaysia: Technical Assistance Report-Government Finance Statistics Mission and Preceding Remote Support, (USA: International Monetary Fund, 2019) accessed November 21, 2024

Summary

This technical assistance report on Malaysia explains the effort by the mission to support the Malaysian authorities in improving Government Finance Statistics (GFS) decision making. The mission achieved significant progress with respect to the development of a budgetary central GFS compilation system based on primary accrual accounting data. The mission, together with the authorities, successfully developed a compilation sheet to facilitate the largely automated compilation of a comprehensive set of GFS tables from the system. With respect to flows reported in the income statement, the analysis suggests that it is essential to build the survey around the balancing items (net) operative income and (net) comprehensive income. The analysis of the corporate balance sheets suggests that most accounting terms used by the public corporations can be grouped sensibly and linked to GFS classifications. With respect to the extrabudgetary units of central government, the mission proposed minor refinements of the survey and prepared preliminary GFS data.

Subject: Business enterprises, Data collection, Economic and financial statistics, Economic sectors, Financial statements, Fiscal accounting and reporting, Government finance statistics, Public financial management (PFM), Public sector

Keywords: Accounting data, Breakdown GFS revenue, Classification of functions of government, Compilation procedure, CR, Data collection, Financial statements, Fiscal accounting and reporting, General government, GFS classification, Government, Government finance statistics, Government statistician, ISCR, Public sector, State government

Publication Details

  • Pages:

    20

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2019/269

  • Stock No:

    1MYSEA2019004

  • ISBN:

    9781513510781

  • ISSN:

    1934-7685

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