Brazil is the largest country in Latin America with a varied geography and a population of over 200 million spread across 26 diverse states, generating wide-ranging infrastructure needs. Over the decades, many government investment initiatives have been launched to address these needs, however...

The fiscal challenges of Brazil's states and municipalities can have a significant impact on the economy and the provision of core public services. The subnational governments (SNGs) account for a large share of public expenditures, including public investment. As such, their fiscal problems can...

Faced with significant economic and fiscal challenges, the Brazilian government is reforming its fiscal framework to promote fiscal sustainability and reduce debt. Since 2015, Brazil has struggled with its deepest economic recession in decades and ongoing political tensions. The fiscal situation...

O relatório avalia o novo Plano Geral de Contabilidade Pública, incluindo uma comparação com as normas internacionais de contabilidade e com as recomendações de missões anteriores nesta área. Adicionalmente, dá seguimento às recomendações de melhoria da Conta Geral do Estado

[This report is only available in Portuguese] The report contributes with the Mozambican authorities on implementing the systems and procedures necessary for modern and efficient cash management that allows anticipating and fulfilling the Mozambican government's liquidity needs

[This report is only available in Portuguese] The report contributes to the Mozambican authorities on developing an improved format for the General State Account and the corresponding accounting procedures for elaborating the Account