联合国贸易发展委员会-债务管理和财务分析系统方案：2023年年度报告（英）

Technicalandstatisticalreport

Annualreport2023

DebtManagementandFinancialAnalysisSystemProgramme

Geneva,2024

UNITEDNATIONSCONFERENCEONTRADEANDDEVELOPMENT

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UnitedNationspublicationissuedbytheUnitedNationsConferenceonTradeandDevelopment

UNCTAD/GDS/DMFAS/2024/1

ISBN:978-92-1-003147-9

eISBN:978-92-1-106428-5

ISSN:1663-2265

eISSN:2959-5231

SalesNo.E.24.II.D.14

DMFASProgramme

AnnualReport2023

Note

TheDebtManagementandFinancialAnalysisSystem(DMFAS)Programmeislargelyfinancedthankstothegeneroussupportofbilateraldonors.Currently,theseareFrance,Germany,Ireland,theKingdomoftheNetherlands,SwitzerlandandtheEuropeanUnion.

Thedesignationsofcountrygroupsareintendedsolelyforstatisticaloranalyticalpurposesanddonotnecessarilyexpressajudgmentaboutthestagereachedbyaparticularcountryorareainthedevelopmentprocess.

AllreferencestodollarsaretoUnitedStatesdollars,unlessotherwisespecified.Intables:

Onedot(.)indicatesthatthedataarenotapplicable.

Adash(–)indicatesthattheamountisnilornegligible.

BMZ

iii

DMFASProgramme

AnnualReport2023

Tableofcontents

Listofacronyms vii

Executivesummary ix

Progressinimplementingthestrategicplan

1.Overviewofstrategicplan2020–2024 1

2.Keyresultsachievedin2023 3

3.Activitiesimplementedin2023 5

4.Fundingandexpendituresin2023 17

Challengesandthewayforward

Annex1.ExtractsofcurrentUnitedNationsandinternationalmandates

relevanttotheworkoftheDMFASProgramme 29

Annex2.DMFASProgrammeresults2020–2024 34

Annex3.BreakdownofDMFASclientcountriesaccordingtoincomegroup,

2023 35

Annex4.DMFASinstallationsincountries,2023 36

Annex5.ScopeofDMFASuseincountriesin2023 41

Annex6.AutomaticlinksbetweenDMFASandothersystems 44

Annex7.Helpdeskticketsbycountries,2023 47

Annex8.ConclusionsoftheDMFASAdvisoryGroup,December2022 49

Annex9.ContributionstotheDMFAScentraltrustfundbydonor,2014–2023 53

Annex10.Maintenanceagreementsandfees 54

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DMFASProgramme

AnnualReport2023

Listoffigures

Figure1SummaryofachievementsonObjective1in2023 x

Figure2SummaryofachievementsonObjective2in2023 xi

Figure3OverviewoftheDMFASstrategicplan2020–2024 1

Figure4GeographicaldistributionofDMFASusercountries,2023 2

Figure5ActiveusersofDMFASbyincomegroup,2023 5

Figure6DMFASProgrammecapacity-buildingapproach 6

Figure7DMFASinstallations,2023 9

Figure8DMFAS7functionalities 10

Figure9Countryprojectexpenditures:regionaldistributionaspercentageoftotal

expenditures,2023 23

Figure10Countryprojectexpenditures:income-leveldistributionaspercentageoftotal

expenditures,2023 23

Annex10,Figure1Numberofinstitutionsthatsignedmaintenanceagreements

andpaidmaintenancefees,2014–2023 54

Annex10,Figure2Maintenancefeepaymentsreceived,2014–2023 54

Listoftables

Table1RegionaldistributionofDMFAScapacitybuildingandotheractivitiesin2023 7

Table2Implementationofcapacitybuildingmodulesin2023 8

Table3IncomeofDMFAScentraltrustfund,2023 18

Table4Incomefromcost-sharingandrecovery,2002–2023 19

Table5DMFASProgrammeexpenditures,2023 20

Table6DMFASstrategicplanbudget,2020–2024 21

Table7Availablecountryprojecttrustfundsandprojectexpenditures,2023 22

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DMFASProgramme

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Listofacronyms

ADB

AsianDevelopmentBank

AGM

AdvisoryGroupMeeting

COVID-19

coronavirusdisease

Debt-DQA

DebtDataQualityAssessment

DeMPA

DebtManagementPerformanceAssessment

DMFAS

DebtManagementandFinancialAnalysisSystem

DMO

DebtManagementOffice

DQAF

DataQualityAssessmentFramework

DRS

DebtReportingSystem

DSA

DebtSustainabilityAnalysis

DSSI

DebtServiceSuspensionInitiative

ESCWA

EconomicandSocialCommissionforWesternAsia

GFSAC

GovernmentFinanceStatisticsAdvisoryCommittee

GNI

GrossNationalIncome

IFMIS

IntegratedFinancialManagementInformationSystem

IMF

InternationalMonetaryFund

IPSAS

InternationalPublicSectorAccountingStandards

MEFMI

MacroeconomicandFinancialManagementInstituteofEasternandSouthernAfrica

MTDS

Medium-termDebtStrategy

PEFA

PublicExpendituresandFinancialAccountabilityFramework

PFM

PublicFinanceManagement

QEDS

QuarterlyExternalDebtStatistics

QPSD

QuarterlyPublicSectorDebtstatistics

SDG

SustainableDevelopmentGoals

UNCTAD

UnitedNationsConferenceonTradeandDevelopment

UNDP

UnitedNationsDevelopmentProgramme

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DMFASProgramme

AnnualReport2023

Executivesummary

Thisannualreportdescribestheactivities,achievementsandfinancialsituationoftheDebtManagementandFinancialAnalysisSystem(DMFAS)ProgrammeoftheUnitedNationsConferenceonTradeandDevelopment(UNCTAD)in2023.ItisintendedfortheProgramme’sdonors,developmentpartnersandbeneficiarycountries,andforallthoseinterestedindebtanddevelopmentissues.

Overits42yearsofexistence,theProgrammehasprovidedassistanceto117institutionsin76developingcountries.In2023,86institutionsfrom61economiesadoptedDMFAS,

includingonenewcountry,Niger.OvertwothirdsofDMFASusershadeitherlow-incomeorlower-middle-incomecountries.

In2023,theoveralloutlookforexternaldebtsustainabilityindevelopingcountriesremainedofseriousconcernfortheinternationalcommunity,aggravatedbytheoverlappingshocksandconsequentcrises:wars,climatechange,highinflationrelatedaggressivemonetarypoliciesandtheCOVID-19pandemic.Highpublicborrowingtomeetnecessarypublicspending

demandswasaccompaniedbyrisinglevelsofpublicdebt,increasingdebtrepayment

burdensinparticularinacontextofrisinginterestrates,whichfurtherincreasedvulnerabilitiesandrisksofdebtdistress.Similarly,concernsrelatedtodebtdatatransparencyina

numberofcountriesremainedveryhigh.Itiswidelyrecognizedthatinsuchcircumstances,theeffectivemanagementofpublicresourcesandliabilities,includingpublicdebt,isa

necessity.Capacitytorecord,monitorandreporteffectivelyonpublicdebtremainscrucialtomitigatingriskstodebtsustainabilitywhilecountriesneedtoborrowsignificantlytoaddressthesocioeconomiceffectsofglobalcrises.Effectivedebtmanagement,includingdebt

datatransparency,isalsocriticalintheimplementationofemergencyfinancinganddebtmoratoriummeasuresadoptedbytheinternationalcommunity.

Notwithstandingtheincreasingimportanceofeffectivedebtmanagement,manydevelopingcountriescontinuedtolackthenecessarycapacitytomanagedebteffectively.Faced

withincreasinglycomplexdebtportfolios,significantweaknessesinlegalandinstitutional

frameworks,staffing,skillsandsystemsunderminedtheabilityofcountriestomanagepublicdebt.

Inthiscontext,theDMFASstrategicplan2020–2024continuedtobeveryrelevantaspart

ofaneffectiveresponsetothegraveconcernsabouttheoveralloutlookforexternaldebt

sustainabilityindevelopingcountriesandthechallengesassociatedwiththeglobalcrises.

ExtendedontherecommendationofbytheDMFASAdvisoryGroupinDecember2022for

anadditionalyearduetotheCOVID-19pandemic,theplanfocusesonstrengtheningdebt

datatransparencyandcapacitydevelopmentinrecording,processing,monitoring,reportingandanalyzingpublicdebt,thedownstreamareasofdebtmanagementconsideredasthe

foundationsforeffectivedebtmanagement.Itsoveralldevelopmentobjectiveremainedfullyvalidandrelevantasitistostrengthengovernments’capacitytomanagetheirdebteffectively

andsustainablyinsupportofpovertyreduction,development,transparencyandgoodgovernance.

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ForDMFASusercountries,thepriorityin2023continuedtobemaintainingcapacitytoensure

thatcomprehensive,accurateandtimelyinformationonpublicdebtwasavailableinsupportofpolicydecisionsandriskmanagement.DemandforProgrammesupportremainedvery

high,inparticularwithregardtocapacity-buildingandrequeststotheHelpdesk.Inresponsetocountries’needs,theProgrammeprovidedcontinuoussupportandguidanceonensuringtheaccuracyandcompletenessofpublicdebtrecordsandcomprehensiveandtimely

reporting.Afterthreeyearsofprovidingsupportmainlyremotely,theProgrammeconducteditsactivitieslargelyin-personandcontinuedthedeliveryofonlinetrainingandsupport

includingthroughtheHelpdesk.

In2023,resultsunderobjective1demonstratedimprovementsonmostoftheperformanceindicatorsoftheProgramme(Figure1).Thisincludesprogressindebtcoverage,inparticularfordomesticdebt.Inrelationtogovernmentandgovernment-guaranteedexternaldebt,

93percentofusercountrieshadcompleterecordsinDMFAS.Asevidenceofacontinuingpositivetrendindomesticdebtrecording,80percentofDMFAS6usercountriesresponsibleformanagingdomesticdebtreportedhavingcomprehensiverecords.Theindicatorsrelatedtotransparencyandreportinginclude43countriesregularlypublishingdebtstatistics

bulletins.In2023,therewasasignificantincreaseinthenumberofcountriesreporting

effectivelytotheQuarterlyExternalDebtStatisticsandtotheQuarterlyPublicSectorDebt.

However,thereportingtotheWorldBankDebtorReportingSystemexperiencedaslight

setbackwith83%effectivelyprovidingdata.Resultsalsodemonstratedtheincreasing

importanceofoperationalriskmanagement,particularlyinrelationtodebtmanagement

procedureswithmorecountriesdevelopingproceduresandvalidatingthemonaregular

basis.Resultsunderdebtanalysiscontinuedtoimprovein2023withalargeincrease

comparedtothestartoftheimplementationofthecurrentstrategicplaninthenumberof

countriesconductingdebtportfolioanalysis,with36countriesdoingso.Thegeneralincreasesincethestartofthestrategicplanforthisindicatorreflectsthecontinuedcommitment

ofcountriestopreparingmedium-termdebtstrategiesanddebtsustainabilityanalysis

usingDMFASdata.Inrelationtostrengthenedpublicfinancemanagementintegration,theProgrammecontinuedtosupportthe23institutionsthatalreadyhaveinterfacesbetweentheirnationalsystemsandDMFAS6intheireffortstoupgradeinformationtechnology

systems.

Withregardtoenhanceddebtmanagementknowledge,duringtheyear,theProgramme

trainedover650debtofficersandITexpertsfrom32countries,ofwhich42%werewomen.

Underobjective2(seefigure2),significantprogressonDMFAS7development,themajor

newversionofthesystem,focusedprimarilyonthecompletionofRelease1anditsbeta

testinginausercountry.Thefirstbeta-testingconductedinJordandemonstratedthe

significantbenefitsofthenewversionforcountries.TheMinistryofFinancewelcomedthe

broadenedscopeofdebtcoveragetoincludegeneralgovernmentdebtandthealignment

withinternationalstatistics’standards.Theyexpressedahighlevelofappreciationwiththe

much-enhancedanalyticalandreportingtoolsandtheuser-friendlyandintuitiveinterface

whichwillempowerthestaffofdebtmanagementofficesandalleviatethechallengesofstaffturnover.TheauthoritiesemphasizedthatthenewversionwillreinforcetheroleoftheDMFASasthesinglesourceofreliableandcomprehensivedebtdataforinternalandexternaldebt

reportingandwillthushelptostrengthendebtmanagementanddebttransparency.DMFAS7

wasfurthertestedbytheDMFASusercountriesoftheMEFMIregionduringregional

workshop.Additionally,inrelationtoDMFAS6,developmentwasdoneforDMFAS6.2.1.

Inthedevelopmentandmaintenanceofcapacitybuildingproducts,theProgrammereleasedtwovideotutorialsonnominalvaluecalculationstoguidedebtofficersintheuseofthis

functionality.

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Inrelationtoimprovedservicedelivery,theonlineportalfortechnicaldocumentationwas

updatedregularly.TheHelpdeskcontinuedtobeakeycommunicationschannelwithusers,toensurecontinuedaccess,includingremotely,toDMFASandreceivedahighnumberofdemands.

TheProgrammealsocontinuedtosynergizeitseffortswiththoseofotherorganizations

providingtechnicalassistanceindebtmanagement.Activecooperationwithpartnersin2023includedparticipationinsevenpartnerevents.Inparticular,theProgrammeactivelyworkedwiththeMacroeconomicandFinancialManagementInstituteofEasternandSouthern

Africa(MEFMI),theWorldBank,theInternationalMonetaryFundandtheEconomicand

SocialCommissionforWesternAsia(ESCWA)inthedeliveryofjointactivities.Inaddition,

asimplementingpartneroftheDebtManagementFacility(DMF),theProgrammeparticipatedinthreeDMFactivitiesthisyear,includingtheorganizationofaregionalworkshopforFrenchspeakingAfricaonborrowingplans.

Inrelationtofinancing,in2023theProgrammeprioritizedthemostimportantcountryneedsandDMFAS7softwaredevelopmentinlinewithprimarystrategicplanobjectives.Consistentwiththeplannedbudget,continuedDMFAS7investmentsincludingoutsourcingand

softwaretesting.SignificantprogressinthesepriorityareasweremadewiththegeneroussupportofcurrentdonorstotheProgramme,namelyFrance,Germany,Ireland,KingdomoftheNetherlands,SwitzerlandandtheEuropeanUnion.Withtheanticipatedlaunchof

DMFAS7,newDMFAS6installationprojectswerefewerthanpreviousyearsresultingin

loweroverallcostrecoveryandcostsharingin2023ascomparedto2022,however,the

paymentofmaintenancecontributionsreachedhigherthanexpectedlevels,demonstratingthecontinuedcommitmentofclientcountriestosupporttheProgramme.

Inconclusion,developmentsin2023continuedtohighlighttherelevanceoftheProgrammeinresponsetothedifficultiesfacedbycountries.Programmeactivitiesduringtheyear

addressedthepressingneedsofcountriesfacingthechallengesoffinancialvulnerabilitiesandincreasedrisksofdebtdistress,aggravatedbytheglobalcrises.TheDMFASstrategicplan

2020–2024provedtobeeffectiveandadaptableinsupportingtheeffortsofthecountriestoensuretheavailabilityofcomprehensive,accurateandtimelyinformationonpublicdebt,therebycontributingtoexternaldebtsustainabilityanddebtdatatransparency.

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Figure1

SummaryofachievementsonObjective1in2023

OBJECTIVE1

Improvethecapacityofdebtmanagementofficestorecord,process,monitor,reportandanalysethecountry’spublicdebtinasustainablemanner

StrengthenedPFMintegration

Enhanceddebt

management

knowledge

Improved

debt

coverage

Facilitated

debt

analysis

Enhanced

transparency&reporting

Improved

operationalriskmanagement

89%reportedtoDRS

Base:74%Target:92%

29countries haveaproceduresmanual

Base:25Target:28

36countries produceadebtportfolioreview

Base:26Target:28

DMFAS integratedwithbudget, accounting,treasuryin23institutions

Base:25Target:28

431

participantsin2022debtconference

Base:0Target:300perconference

83%of subscribersreporttoQEDS

Base:78%Target:90%

24countrieshaveadisasterrecoveryplan

Base:21Target:25

48countriesperformMTDSusingDMFASdata

Base:51

DMOstaff from50countriestrained

Base:0Target:35

DMFAS integratedwith4auctionsystems

Base:4Target:6

79%of subscribersreporttoQPDS

Base:88%Target:90%

40countriesconductaDSAusingDMFASdata

Base:51

43countriesproducea

debtbulletin

Base:40Target:42

86institutions

61countries

Base:

84institutions

57countriesTarget:

88institutions

61countries

93%centralgovernmentexternaldebt capturedinDMFAS

Base:95%Target:97%

80%domesticdebtcapturedinDMFAS

Base:67%Target:75%

DMFAS6/7usedby92%ofcountries

Base:82%Target:85%

12centralbanksmonitor privateexternaldebtinDMFAS

Base:15Target:18

Source:UNCTAD.

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DMFASProgramme

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Figure2

SummaryofachievementsonObjective2in2023

OBJECTIVE2

ImprovethecapacityoftheDMFASProgrammetodelivereffective,efficientandsustainableresponsestocountryneeds

Improvedservicedelivery

SupporttoDMFAS6

DMFAS7

development

Cooperationwithotherproviders

Fundraising

Developmentand

maintenanceof

capacity-building

products

Betatestinginausercountry

Technicalenhancements

Supporttonewapplicationservers

Modernizedinterface

Updateof Frameworks-Implementationof newtechnology &Migrationofmodules

Integration ofenhancedReportingtools

EnhancedAuditandSecurity

Priority1

Priority2

DMFAS

-

&6.2released

DMFAS6maintenance

Tractickets

Datacollection

Non-traditionaldebtinstruments

Contingentliabilities

Handlingpublic-privatepartnerships

Recordingsuppliers‘credits

On-lendingprocedures

Interpretagreements

Dataextraction

Tutorials

Debt-DQA

Usercertification

HandlingAsianDevelopmentBankloans

Informationsharedwithpartners

SupporttoDMFactivities

Supporttopartnerevents

Cooperation withtheCommonwealthSecretariat

CooperationwithMEFMI

Usersupport requestsystemavailableinsideDMFASsoftware

2regionalcenters

Remotedeliveryofsupport

Remotedeliveryoftraining

COVID-19Response

Acceleratedremotedeliveryoftraining

Remoteaccessguidelines

DSSIguidelines

Increased deliveryofremotesupport

Delivered webinarsonDSSIandondebtstatistics

Distributionofsourcesoffunding:

-Donors

-UNCTAD

-Costsharingmechanism

Numberofdonorsincreased:

6multilateral donors(Baseline:5Target:8)

Source:UNCTAD.

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xii

Progressin

implementingthestrategicplan

DMFASProgramme

AnnualReport2023

1.Overviewofstrategicplan2020–2024

ApprovedbytheDMFASAdvisoryGroupinNovember2019,thecurrentstrategicplanfortheDMFASProgrammestartedinJanuary2020and,whileinitiallyfor

4years,wasextendedforoneadditionalyeartoDecember2024.Itisaforward-lookingplan,enablingtheProgrammetocontinuetodeliverhigh-quality,relevantassistancetodevelopingcountriesin

responsetodebtmanagementneeds.

TheplanisinlinewiththeUnitedNationsandinternationalmandatesrelevantto

theworkoftheProgramme(annex1).

Theoverallpurposeofthestrategicplan

istocontributetoimprovementsindebt

datatransparencybyhelpingdeveloping

countriesstrengthentheircapacityfordebtdatarecording,reportingandmonitoring.

Theresultingimprovementsindebtdatawillcontributetoimproveddebtmanagement,riskmanagementanddebtsustainability

analysis,andaddressconcernsraisedby

theinternationalcommunityabouttheoverall

outlookforexternaldebtsustainabilityand

relatedproblemswithdebtdatatransparency.

Thedevelopmentobjectiveofthestrategic

planistostrengthenGovernmentcapacitytomanagedebteffectivelyandsustainably,insupportofpovertyreduction,development,transparencyandgoodgovernance.

InlinewiththedevelopmentobjectiveandthecomparativeadvantagesoftheProgramme,thestrategicplanhastwomainobjectives.

Thefirstistoimprovethetechnicaland

functionalcapacityofdebtmanagement

officestorecord,process,monitor,reportandanalysecountry’spublicdebtinasustainablemanner.ThesecondobjectiveistoimprovethecapacityoftheProgrammetodeliver

effective,efficientandsustainableresponsestocountryneeds(figure3).Asunder

previousplans,the2020–2024strategicplanincludesperformanceindicators

thatallowforthemonitoringofprogressthroughoutimplementation(seeannex2).

Figure3

OVERALLDEVELOPMENTOBJECTIVE:

StrengthenGovernments’capacitytomanagetheirdebteffectivelyandsustainably,

insupportofpovertyreduction,development,transparencyandgoodgovernance

》OBJECTIVE1:

ImprovethecapacityofDMOstorecord,

process,monitor,reportandanalysethe

country’spublicdebtinasustainablemanner

Capacity-buildingondebtdatavalidation

andDebt-DQAdebtstatistics,debtportfolio

analysis,proceduresmanual

AdvisoryservicesforIFMISintegration

CertificationofskillsinDMFASusage

Knowledgemanagementthoroughconferences,

newsletters,website

E-learningandself-learning

Helpdeskresponsetouserrequests

》OBJECTIVE2:

ImprovethecapacityoftheDMFAS

Programmetodelivereffective,efficientand

sustainableresponsestocountryneeds

DMFAS7development

SupporttoDMFAS6

Developmentandmaintenanceofcapacity-developmentproducts

Cooperationwithotherproviders

Establishregionalcentres

Fundraising

OverviewoftheDMFASstrategicplan2020–2024

AREASOFFOCUS:

•Strengtheningdebtdata

transparency

•Capacity

developmentindownstreamdebt

management

•General

government

Source:UNCTAD.

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DMFASProgramme

AnnualReport2023

Figure4

GeographicaldistributionofDMFASusercountries,2023

CentralAsia

9Europeand

MiddleEastandNorthAfrica

10

SouthandEastAsia

8

12

22

Sub-SaharanAfrica

LatinAmericaandtheCaribbean

Source:UNCTAD.

DMFASusercountries

Sinceitsinceptionin1981,theProgrammehasprovidedtechnicalassistanceto

116institutionsin76countries,including

onenewcountryin2023,Niger.Thehigh

numberofDMFASclients,withafidelityrateof80percentsincetheestablishmentoftheProgramme,showsthecontinuedrelevanceofthesystemandrelatedcapacity-buildingservicestodevelopingcountries.

In2023,theDMFAScommunitywas

strongwith61countries(figure4),one-thirdofwhichwereinSub-Saharan

Africa;onefifthinLatinAmericaandtheCaribbean;andtheremainderinAsian,Europe,MiddleEastandNorthAfrica.

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DMFASProgramme

AnnualReport2023

2.Keyresultsachievedin2023

InformationonProgrammeperformanceasofend2023isprovidedinthissection.

Resultsunderobjective1

TheindicatorsunderObjective1show

clearprogressindebtrecording.Resultsincludethefollowing:

•Governmentinformationsystems

establishedforeffectivelymanaging

complete,up-to-dateandreliabledebtdatabases.In2023,61countries,

includingonenewcountry,Niger,

comprising86institutions,wereactivelyusing,orabouttoinstallDMFAS.

•93percentofcountrieshad

developedcomprehensive,reliabledebtdatabasescoveringcentralgovernmentandgovernment-guaranteedexternaldebt,whichisstablecomparedwithin2022.

•80percentofDMFAS6user-

countrieswithdebtmanagement

officesresponsibleformonitoring

domesticdebt,wereusingDMFAS

tomanagetheirentiredomestic

debtportfolio.Thisshowsthe

continuedeffortsofDMFAScountries

toimproveexternalanddomesticdebtrecords,withnotablesuccessin

Angola,Armenia,Iraq,LaoPeople’s

DemocraticRepublic,Pakistan,Yemen,Zambia,andtheStateofPalestine.

•12centralbanksweremonitoring

privateexternaldebtusingDMFAS.

In2023,therewasprogressinmostoftheindicatorsrelatedtoenhancedtransparencyandreporting:

•89percentoflow-incomeormiddle-incomecountriesreportedtotheWorldBankDebtorReportingSystem.

•83percentofusercountries

subscribedtotheIMF-World

BankQuarterlyExternalDebt

Statisticsdatabase(QEDS),78percentofwhichprovideddataforthe

secondquarterof2023onatimelybasis,returningto2019level.

•79percentofuserinstitutionsthat

subscribedtoreporttotheIMF-WorldBankQuarterlyPublicSectorDebtdatabase(QPSD)reportedontimeforthesecondquarterof2023,whichis

stablecomparedtothepreviousyear.

•43countriesproduceddebt

statisticsbulletins.Countriesthat

producedadebtbulletinforthefirst

timeorresumedpublishingincluded

Bangladesh,Burundi,Mongoliaand

thePhilippines.Underthecurrent

strategicplan,thisindicatorhasbeenstrengthenedbyaddingthepublicationofthebulletinasasuccesscriterion.

Inrelationtooperationalriskmanagement,resultsincludethefollowing:

•29countrieshaveanup-to-dateproceduresmanualforback-officeoperations.

•24DMFASusercountrieshaveadisasterrecoveryplan(DRP)

fortheDMFASsoftware.

Withregardtofacilitateddebtanalysis,

resultsimprovedinbasicanalysis,medium-termdebtstrategyanddebtsustainabilityanalysistargetsandincludethefollowing:

•36countriesprepareddebtportfolioreviews,includingonenewcountry(Angola).

•DMFASisthemainsourceofdebt

dataforpreparingamedium-termdebtstrategyin47countriesandfordebt

sustainabilityanalysisin40countries.

93%ofexternalcentralgovernmentdebtrecorded

inDMFAS

80%of

domesticdebtrecordedin

DMFAS

43countriesproduceddebtstatistics

bulletins

Procedures

manualsin29countries

DRPsin24countries

36countries

produceregularlydebtportfolio

reviews

3

23

interfaces

42%of trainedofficialsarewomen

)MFAS

MajornewDMFASversion

developed

7

partnerevent

DMFASProgramme

AnnualReport2023

Relatingtointegrationwithpublic

financemanagement,23institutionsin18countrieshadlinkedthe

DMFASdatabasewithother

financialma