TY - BOOK ID - 146593938 TI - A Framework for Monitoring of and Reporting for External Project Loans in Developing Countries AU - Balibek, Emre. AU - Anderson, Guy. AU - McDonald, Kieran. PY - 2024 SN - 9798400262319 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Banks KW - Debt Management KW - Debt service KW - Debt KW - Debts, Public KW - Depository Institutions KW - Expenditure KW - Expenditures, Public KW - Exports and Imports KW - External debt KW - Finance KW - Financial institutions KW - Government debt management KW - Governmental Loans, Loan Guarantees, Credits, and Grants KW - Industries: Financial Services KW - International economics KW - International Lending and Debt Problems KW - International Taxation KW - Loans KW - Micro Finance Institutions KW - Monetary economics KW - Mortgages KW - National Government Expenditures and Related Policies: General KW - Project loans KW - Public Administration KW - Public debt KW - Public finance & taxation KW - Public Finance KW - Public financial management (PFM) KW - Public Sector Accounting and Audits KW - Revenue administration KW - Sovereign Debt KW - Tax administration and procedure KW - Tax Evasion and Avoidance UR - https://www.unicat.be/uniCat?func=search&query=sysid:146593938 AB - To produce timely and accurate debt reports at the central government level, it is essential to have a sound legal, administrative, and operational framework in place for debt data compilation, reconciliation, accounting, monitoring, and reporting. This note focuses on the arrangements for external project-based debt, which present distinctive challenges in debt reporting particularly in low-income and developing countries. The discussion complements existing literature and guidance on debt transparency by focusing on stages prior to the production of debt reports. The note also identifies the links between the management of project loans and other public financial management (PFM) processes, such as public investment management, budget preparation, fiscal and financial reporting. It shows that a comprehensive approach that considers these linkages can improve efficiency and transparency in fiscal and debt management. Although the focus is on the central government’s debt obligations, the ideas can be extended to cover government-guaranteed loans and public sector debt in general. ER -