How to Strengthen the Management of Government Guarantees
International Monetary Fund
No 17/01, IMF Fiscal Affairs Department from International Monetary Fund
This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the quantification of risks arising from guarantees and their mitigation; and (iii) the budgeting, accounting, monitoring, and disclosure of guarantees.
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