Datasets:
TohidA
/
MONA

Dataset card Data Studio Files Community
Arrangement Number
int64
501
872
Country Name
stringlengths
4
31
Country Code
int64
174
968
Arrangement Type
stringclasses
14 values
Approval date
stringlengths
10
10
Approval Year
int64
2k
2.02k
Initial End Date
stringlengths
10
10
Initial End Year
int64
2k
2.03k
Revised End Date
stringlengths
3
10
Duration Of Annual Arrangement From
stringclasses
1 value
Duration Of Annual Arrangement To
stringclasses
1 value
Board Action Date
stringlengths
10
10
Program Type
stringclasses
1 value
Review Type
stringclasses
28 values
Review Status
stringclasses
5 values
Key Code
stringclasses
4 values
Economic Code
float64
20
30.4
Economic Descriptor
stringlengths
15
93
Description
stringlengths
14
1.48k
Description Code
int64
1
33
Test Date
stringlengths
5
67
PC Status
stringclasses
23 values
Comments
stringlengths
1
1.27k
Sort
int64
0
13
EsOrder
int64
1
33
NewTestDate
stringlengths
10
10
Added At
stringclasses
15 values
Assessed At
stringclasses
15 values
Unique ID
stringlengths
3
11
Parent ID
stringlengths
3
11
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.2
1.2. Revenue administration, including customs
Make mandatory the online submission of declarations and supporting documents for customs clearance of imports for the 30 largest importers or filers.
8
10/31/2019
SB
Rationale: Improve customs duty collection and border procedures and reduce vulnerabilities to corruption.
4
8
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Submit a methodology to identify and verify domestic arrears.
1
06/30/2017
M
Rationale: Strengthen debt management
4
1
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Conduct an independent audit of domestic arrears.
2
09/30/2017
M
Rationale: Determine the exact amount of arrears to prepare an arrears clearance plan
4
2
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Send to IMF staff, starting from July 2018, monthly data on the stock of payment arrears by age.
3
12/31/2018
M
Rationale: Improve analysis and monitoring of budget execution
4
3
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Strengthen the implementation of the cash plan and the control of commitment authorizations.
4
12/31/2018
M
Rationale: Prevent accumulation of new arrears
4
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Revise and enforce the multi-year public investment program.
5
10/31/2019
SB
Rationale: Improve efficiency of investment.
4
5
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.5
1.5. Debt Management
Strengthen debt management by: (i) centralizing all debt management functions in one entity; and (ii) organizing the debt department unit into front, middle, and back offices.
1
09/30/2017
M
Rationale: Strengthen debt management
4
1
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Sign a decree reorganizing the Ministry of Finance.
1
12/31/2017
M
Rationale: Improve fiscal policy and management
4
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit, in collaboration with the revenue authority (OTR), an annual cash plan for 2018 consistent with the 2018 procurement plan and quarterly commitments for 2018.
2
12/31/2017
M
Rationale: Improve cash management
4
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Close 32 accounts of general government entities in commercial banks and transfer the balance to the Treasury Single Account.
3
06/30/2018
M
Rationale: Improve cash management
4
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Prepare an arrears clearance plan and issue circulars to financial services of government entities providing directives to prevent arrears.
4
06/30/2018
M
Rationale: Set up a system to prevent accumulation of new arrears
4
4
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.7
1.7. Fiscal transparency (publication, parliamentary oversight)
With a view to the transition to the program budgeting, develop a standard framework of performance indicators to define guiding principles and train stakeholders in ministries and institutions.
1
10/31/2019
SB
Rationale: Optimize the use of budgetary resources.
4
1
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a budget for FY 2018 (consistent with the Fundsupported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
1
12/31/2017
MOD-SB
Rationale: Improve public investment management. At R1, this SB is split into two SBs with different test dates.
4
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a budget for FY 2018 consistent with the Fund-supported program.
2
12/31/2017
M
Rationale: Ensure fiscal sustainability At R1, modified from "Adopt a budget for FY 2018 (consistent with the Fund supported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses."
4
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Put guidelines in place to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
3
06/30/2018
MOD-DATE
Rationale: Improve public investment management At R1, modified from "Adopt a budget for FY 2018 (consistent with the Fund supported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses."
4
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Put guidelines in place to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
3
09/30/2018
MOD-SB
Rationale: Improve public investment management
4
3
2018-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a FY2019 Budget in line with existing commitments under the ECF-supported program.
4
12/31/2018
MOD-PA
Rationale: Ensure fiscal and debt sustainability
4
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Send a circular to all line ministries to mandate the use of the methodological guidance on investment project selection, and henceforth include in the public investment plan and the budget only those that have been evaluated and selected based on this methodological guidance note.
5
12/31/2018
M
Rationale: Improve public investment management
4
5
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Develop a document for program-based budget covering 2020-22.
6
06/30/2019
SB
Rationale: Improve public expenditure efficiency and effectiveness
4
6
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Based on the findings of the independent audit of the two public banks, approve a comprehensive, timebound restructuring plan for the two public banks. If required, submit an application for the creation of a new bank to the WAEMU Banking Commission.
1
06/30/2017
NM
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
4
1
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Complete the legal transfers required in the restructuring plan at the least cost possible to the government.
2
12/31/2017
MOD-DATE
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options. Test date is reset at R1.
4
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Complete the legal transfers required in the restructuring plan at the least cost possible to the government.
2
06/30/2018
NM
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
4
2
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Produce and approve by the Ministry of Economy and Finance a comprehensive restructuring plan for the two public banks, and if required, submit an application to the WAMU banking commission for the creation of a new bank.
3
02/28/2018
MD
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
4
3
2018-02-28
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Put in place a mechanism which ensures full independence of the governance structure of the new public bank resulting from the merger of the two state-owned banks.
4
12/31/2018
MOD-SB
Rationale: Ensure financial stability and prevent risks to the budget
4
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Finalize all legal and regulatory due diligence required for the privatization of BTCI and have a draft sale contract that could be submitted to the Banking Commission, pending agreement with the prospective buyer.
5
12/31/2018
NM
Rationale: Ensure financial stability and prevent risks to the budget
4
5
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Draft the terms of reference for hiring a transaction advisor for the sale of UTB, in consultation with IMF staff.
6
12/31/2018
M
Rationale: Ensure financial stability and prevent risks to the budget
4
6
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Draft a strategic plan and the terms for the tender of UTB, in consultation with IMF staff.
7
04/30/2019
NM
Rationale: Ensure financial stability and prevent risks to the budget
4
7
2019-04-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Launch the tender for the sale of UTB.
8
08/31/2019
SB
Rationale: Ensure financial stability and prevent risks to the budget
4
8
2019-08-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Submit a revised strategy for the privatization of BTCI which consists of launching by end-August 2019 a call for tenders and finalizing the privatization process by end-December 2019.
9
06/30/2019
SB
Rationale: Ensure financial stability and prevent risks to the budget
4
9
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Finalize the privatization process for BTCI.
10
12/31/2019
SB
Rationale: Ensure financial stability and prevent risks to the budget.
4
10
2019-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-06-26
P1
R4
BLANK
SB
30.1
11.1. Private sector legal and regulatory environment reform (non financial sector)
Put in place mechanisms and procedures to facilitate land registration.
1
12/31/2018
M
Rationale: Improve the business environment
4
1
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
20.1
1.1. Revenue measures, excluding trade policy
Prepare and submit to the Cabinet a methodological document for the creation of the Urban Land Registry (RFU) of Lomé.
1
Second Review Prior action
M
N/A
5
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
20.8
1.8. Budget preparation (e.g., submission or approval)
Submit to the Parliament a revised 2018 budget consistent with the program; or alternatively adopt by the Cabinet in case of technical or time constraints.
1
Second Review Prior action
M
N/A
5
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt by the government a FY2019 budget in line with the revised fiscal framework under the ECF-supported program.
2
Third Review Prior action
M
N/A
5
2
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
25.2
6.2. Restructuring and privatization of financial institutions
Conclude a contract for an independent audit of the two public banks.
1
Program Prior Action
M
N/A
5
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
25.2
6.2. Restructuring and privatization of financial institutions
Produce a detailed outline of the restructuring plan of the two state-owned banks.
2
First Review Prior action
M
N/A
5
2
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
25.2
6.2. Restructuring and privatization of financial institutions
Draft the terms of reference for hiring an audit firm to assess the economic value of UTB, in consultation with IMF staff.
3
Third Review Prior action
M
N/A
5
3
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
PA
25.2
6.2. Restructuring and privatization of financial institutions
Launch the tenders for the two public banks
4
Fifth Review Prior action
M
N/A
5
4
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Implement controls and other appropriate initiatives to detect and tax inaccurate declarations and potential evasions in the following sectors: phosphate, clinker, cement, and iron.
1
12/31/2017
M
Rationale: Broaden the taxpayer base by improving tax compliance of small and medium-sized enterprises
5
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Verify 30 percent of revenue foregone from customs exemptions in 2016 through a post-clearance audit program.
2
06/30/2017
M
Rationale: Strengthen import valuation and control of customs exemptions through improved risk analysis, and effective and transparent inspection and audit
5
2
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Reduce by 60 percent the number of pending customs transit cases.
3
06/30/2018
M
Rationale: Improve revenue collection
5
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Set up a lump sum deposit of 10 to 15 percent on imports made by agents deemed by OTR to be inactive in connection with other taxes.
4
06/30/2019
M
Rationale: Improve tax revenue collection
5
4
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Prohibit the customs clearance of imported merchandise by agents and/or owners who have outstanding tax arrears.
5
06/30/2019
M
Rationale: Improve tax collection
5
5
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Formalize the creation (by Act of the Commissioner-General) and reinforce the risk-analysis role of the Revenue Collection and Receivables Recovery Unit in order to increase the recovery rate of tax arrears (from 66 percent in 2017 to 70 percent in 2019 for the large taxpayers unit and from 48 percent in 2017 to 60 percent in 2019 for the medium-sized taxpayers unit.
6
10/31/2019
SB
Rationale: Improve tax revenue collection.
5
6
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
(I) Start deploying hardware and software for the establishment of cash registers; (ii) formulate a strategy for the selection of risk-based spot checks; and (iii) appoint focal points in the large and medium-sized taxpayers unit to centralize the results of spot checks.
7
10/31/2019
SB
Rationale: Reduce non-paying VAT returns (zero or credit) to improve tax revenue collection.
5
7
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.2
1.2. Revenue administration, including customs
Make mandatory the online submission of declarations and supporting documents for customs clearance of imports for the 30 largest importers or filers.
8
10/31/2019
SB
Rationale: Improve customs duty collection and border procedures and reduce vulnerabilities to corruption.
5
8
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Submit a methodology to identify and verify domestic arrears.
1
06/30/2017
M
Rationale: Strengthen debt management
5
1
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Conduct an independent audit of domestic arrears.
2
09/30/2017
M
Rationale: Determine the exact amount of arrears to prepare an arrears clearance plan
5
2
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Send to IMF staff, starting from July 2018, monthly data on the stock of payment arrears by age.
3
12/31/2018
M
Rationale: Improve analysis and monitoring of budget execution
5
3
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Strengthen the implementation of the cash plan and the control of commitment authorizations.
4
12/31/2018
M
Rationale: Prevent accumulation of new arrears
5
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.3
1.3. Expenditure measures, including arrears clearance
Revise and enforce the multi-year public investment program.
5
10/31/2019
SB
Rationale: Improve efficiency of investment.
5
5
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.5
1.5. Debt Management
Strengthen debt management by: (i) centralizing all debt management functions in one entity; and (ii) organizing the debt department unit into front, middle, and back offices.
1
09/30/2017
M
Rationale: Strengthen debt management
5
1
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Sign a decree reorganizing the Ministry of Finance.
1
12/31/2017
M
Rationale: Improve fiscal policy and management
5
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit, in collaboration with the revenue authority (OTR), an annual cash plan for 2018 consistent with the 2018 procurement plan and quarterly commitments for 2018.
2
12/31/2017
M
Rationale: Improve cash management
5
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Close 32 accounts of general government entities in commercial banks and transfer the balance to the Treasury Single Account.
3
06/30/2018
M
Rationale: Improve cash management
5
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Prepare an arrears clearance plan and issue circulars to financial services of government entities providing directives to prevent arrears.
4
06/30/2018
M
Rationale: Set up a system to prevent accumulation of new arrears
5
4
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.7
1.7. Fiscal transparency (publication, parliamentary oversight)
With a view to the transition to the program budgeting, develop a standard framework of performance indicators to define guiding principles and train stakeholders in ministries and institutions.
1
10/31/2019
SB
Rationale: Optimize the use of budgetary resources.
5
1
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a budget for FY 2018 (consistent with the Fundsupported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
1
12/31/2017
MOD-SB
Rationale: Improve public investment management. At R1, this SB is split into two SBs with different test dates.
5
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a budget for FY 2018 consistent with the Fund-supported program.
2
12/31/2017
M
Rationale: Ensure fiscal sustainability At R1, modified from "Adopt a budget for FY 2018 (consistent with the Fund supported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses."
5
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Put guidelines in place to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
3
06/30/2018
MOD-DATE
Rationale: Improve public investment management At R1, modified from "Adopt a budget for FY 2018 (consistent with the Fund supported program) and put guidelines in place, by end-December 2017 (SB), to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses."
5
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Put guidelines in place to include in the 2019 budget only investment projects selected through cost-benefit or cost-effective analyses.
3
09/30/2018
MOD-SB
Rationale: Improve public investment management
5
3
2018-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt a FY2019 Budget in line with existing commitments under the ECF-supported program.
4
12/31/2018
MOD-PA
Rationale: Ensure fiscal and debt sustainability
5
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Send a circular to all line ministries to mandate the use of the methodological guidance on investment project selection, and henceforth include in the public investment plan and the budget only those that have been evaluated and selected based on this methodological guidance note.
5
12/31/2018
M
Rationale: Improve public investment management
5
5
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
20.8
1.8. Budget preparation (e.g., submission or approval)
Develop a document for program-based budget covering 2020-22.
6
06/30/2019
M
Rationale: Improve public expenditure efficiency and effectiveness
5
6
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Based on the findings of the independent audit of the two public banks, approve a comprehensive, timebound restructuring plan for the two public banks. If required, submit an application for the creation of a new bank to the WAEMU Banking Commission.
1
06/30/2017
NM
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
5
1
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Complete the legal transfers required in the restructuring plan at the least cost possible to the government.
2
12/31/2017
MOD-DATE
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options. Test date is reset at R1.
5
2
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Complete the legal transfers required in the restructuring plan at the least cost possible to the government.
2
06/30/2018
NM
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
5
2
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Produce and approve by the Ministry of Economy and Finance a comprehensive restructuring plan for the two public banks, and if required, submit an application to the WAMU banking commission for the creation of a new bank.
3
02/28/2018
MD
Rationale: Address the situation of nonviable financial entities by implementing least-cost resolution options
5
3
2018-02-28
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Put in place a mechanism which ensures full independence of the governance structure of the new public bank resulting from the merger of the two state-owned banks.
4
12/31/2018
MOD-SB
Rationale: Ensure financial stability and prevent risks to the budget
5
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Finalize all legal and regulatory due diligence required for the privatization of BTCI and have a draft sale contract that could be submitted to the Banking Commission, pending agreement with the prospective buyer.
5
12/31/2018
NM
Rationale: Ensure financial stability and prevent risks to the budget
5
5
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Draft the terms of reference for hiring a transaction advisor for the sale of UTB, in consultation with IMF staff.
6
12/31/2018
M
Rationale: Ensure financial stability and prevent risks to the budget
5
6
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Draft a strategic plan and the terms for the tender of UTB, in consultation with IMF staff.
7
04/30/2019
NM
Rationale: Ensure financial stability and prevent risks to the budget
5
7
2019-04-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Launch the tender for the sale of UTB.
8
08/31/2019
MOD-PA
Rationale: Ensure financial stability and prevent risks to the budget
5
8
2019-08-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Submit a revised strategy for the privatization of BTCI which consists of launching by end-August 2019 a call for tenders and finalizing the privatization process by end-December 2019.
9
06/30/2019
M
Rationale: Ensure financial stability and prevent risks to the budget
5
9
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Finalize the privatization process for BTCI.
10
12/31/2019
MOD-SB
Rationale: Ensure financial stability and prevent risks to the budget.
5
10
2019-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
25.2
6.2. Restructuring and privatization of financial institutions
Close the submission of preliminary bidding documents for the privatization of both public banks.
11
12/31/2019
SB
Rationale: Ensure financial stability and prevent risks to the budget.
5
11
2019-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
N/A
N/A
N/A
2019-10-25
P1
R5
BLANK
SB
30.1
11.1. Private sector legal and regulatory environment reform (non financial sector)
Put in place mechanisms and procedures to facilitate land registration.
1
12/31/2018
M
Rationale: Improve the business environment
5
1
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
20.1
1.1. Revenue measures, excluding trade policy
Prepare and submit to the Cabinet a methodological document for the creation of the Urban Land Registry (RFU) of Lomé.
1
Second Review Prior action
M
N/A
6
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
20.8
1.8. Budget preparation (e.g., submission or approval)
Submit to the Parliament a revised 2018 budget consistent with the program; or alternatively adopt by the Cabinet in case of technical or time constraints.
1
Second Review Prior action
M
N/A
6
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
20.8
1.8. Budget preparation (e.g., submission or approval)
Adopt by the government a FY2019 budget in line with the revised fiscal framework under the ECF-supported program.
2
Third Review Prior action
M
N/A
6
2
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
25.2
6.2. Restructuring and privatization of financial institutions
Conclude a contract for an independent audit of the two public banks.
1
Program Prior Action
M
N/A
6
1
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
25.2
6.2. Restructuring and privatization of financial institutions
Produce a detailed outline of the restructuring plan of the two state-owned banks.
2
First Review Prior action
M
N/A
6
2
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
25.2
6.2. Restructuring and privatization of financial institutions
Draft the terms of reference for hiring an audit firm to assess the economic value of UTB, in consultation with IMF staff.
3
Third Review Prior action
M
N/A
6
3
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
PA
25.2
6.2. Restructuring and privatization of financial institutions
Launch the tenders for the two public banks
4
Fifth Review Prior action
M
N/A
6
4
2023-09-23
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Implement controls and other appropriate initiatives to detect and tax inaccurate declarations and potential evasions in the following sectors: phosphate, clinker, cement, and iron.
1
12/31/2017
M
Rationale: Broaden the taxpayer base by improving tax compliance of small and medium-sized enterprises
6
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Verify 30 percent of revenue foregone from customs exemptions in 2016 through a post-clearance audit program.
2
06/30/2017
M
Rationale: Strengthen import valuation and control of customs exemptions through improved risk analysis, and effective and transparent inspection and audit
6
2
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Reduce by 60 percent the number of pending customs transit cases.
3
06/30/2018
M
Rationale: Improve revenue collection
6
3
2018-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Set up a lump sum deposit of 10 to 15 percent on imports made by agents deemed by OTR to be inactive in connection with other taxes.
4
06/30/2019
M
Rationale: Improve tax revenue collection
6
4
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Prohibit the customs clearance of imported merchandise by agents and/or owners who have outstanding tax arrears.
5
06/30/2019
M
Rationale: Improve tax collection
6
5
2019-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
(I) Start deploying hardware and software for the establishment of cash registers; (ii) formulate a strategy for the selection of risk-based spot checks; and (iii) appoint focal points in the large and medium-sized taxpayers unit to centralize the results of spot checks.
7
10/31/2019
M
Rationale: Reduce non-paying VAT returns (zero or credit) to improve tax revenue collection.
6
7
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Make mandatory the online submission of declarations and supporting documents for customs clearance of imports for the 30 largest importers or filers.
8
10/31/2019
M
Rationale: Improve customs duty collection and border procedures and reduce vulnerabilities to corruption.
6
8
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.2
1.2. Revenue administration, including customs
Formalize the creation and reinforce the risk-analysis role of the Revenue Collection and Receivables Recovery Unit in order to increase the recovery rate of tax arrears (from 66 percent in 2017 to 70 percent in 2019 for the large taxpayers unit and from 48 percent in 2017 to 60 percent in 2019 for the medium-sized taxpayers unit).
9
10/31/2019
M
Rationale: Improve tax revenue collection.
6
9
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.3
1.3. Expenditure measures, including arrears clearance
Submit a methodology to identify and verify domestic arrears.
1
06/30/2017
M
Rationale: Strengthen debt management
6
1
2017-06-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.3
1.3. Expenditure measures, including arrears clearance
Conduct an independent audit of domestic arrears.
2
09/30/2017
M
Rationale: Determine the exact amount of arrears to prepare an arrears clearance plan
6
2
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.3
1.3. Expenditure measures, including arrears clearance
Send to IMF staff, starting from July 2018, monthly data on the stock of payment arrears by age.
3
12/31/2018
M
Rationale: Improve analysis and monitoring of budget execution
6
3
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.3
1.3. Expenditure measures, including arrears clearance
Strengthen the implementation of the cash plan and the control of commitment authorizations.
4
12/31/2018
M
Rationale: Prevent accumulation of new arrears
6
4
2018-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.3
1.3. Expenditure measures, including arrears clearance
Revise and enforce the multi-year public investment program.
5
10/31/2019
M
Rationale: Improve efficiency of investment.
6
5
2019-10-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.5
1.5. Debt Management
Strengthen debt management by: (i) centralizing all debt management functions in one entity; and (ii) organizing the debt department unit into front, middle, and back offices.
1
09/30/2017
M
Rationale: Strengthen debt management
6
1
2017-09-30
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Sign a decree reorganizing the Ministry of Finance.
1
12/31/2017
M
Rationale: Improve fiscal policy and management
6
1
2017-12-31
N/A
N/A
N/A
N/A
756
TOGO
742
ECF
2017-05-05
2,017
2020-05-04
2,020
2020-04-07
N/A
N/A
2020-04-03
P1
R6
L
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit, in collaboration with the revenue authority (OTR), an annual cash plan for 2018 consistent with the 2018 procurement plan and quarterly commitments for 2018.
2
12/31/2017
M
Rationale: Improve cash management
6
2
2017-12-31
N/A
N/A
N/A
N/A