苏里南：技术援助报告：在预期的石油繁荣之前加强财政框架

SURINAME Strengtheningthe Fiscal Framework Ahead of APRIL2026 Prepared By Jean Pierre Nguenang, Ervin Prifti, Harry Snoek, Clemens Mungenast Authoring Department: Fiscal Affairs Department The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Suriname (the "CD recipient") in response to their request fortechnical assistance. Unless the CD recipient specifically objects to such disclosure, this document (inwhole or in part) or summaries thereof may be disclosed by the IMF to the IMF Executive Director forSuriname, to other IMF Executive Directors and members of their staff, as well as to other agencies orinstrumentalities of the CD recipient, and upon their request, to World Bank staff, and other technical This technical assistance (TA) was provided with financial support from the Global Public Finance International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.orgIMF.org/pubs Contents Contents___________________________________________________________________________3Abbreviations and Acronyms _________________________________________________________5Preface ____________________________________________________________________________6Executive Summary _________________________________________________________________7Priority Recommendations ___________________________________________________________9I. Introduction _____________________________________________________________________11 II. Implementing Fiscal Rules and the Savings and Stabilization Funds _____________________13 A. A Macro-Fiscal Perspective _________________________________________________________13B. The PFM Law 2024 (SB 178 2024) ___________________________________________________13C. Legal architecture of the Savings and Stabilization Fund Suriname (SSFS)____________________15D. Gaps and risks analysis ____________________________________________________________17 III. Strengthening the Medium-Term Fiscal Framework (MTFF) _____________________________21 A. General Considerations ____________________________________________________________21B. Overview of the MTFF in Suriname ___________________________________________________22C. Institutional Gaps _________________________________________________________________23 IV. Developing the Medium-Term Expenditure Framework (MTEF)__________________________27 A. General Considerations ____________________________________________________________27B. Institutional Strengths & Gaps in Suriname _____________________________________________30C. Strategies to develop MTEF in Suriname_______________________________________________32 V. Enhancing the Budget Strategy Paper (BSP / Begrotingsstrategie) _______________________35A. General Considerations ____________________________________________________________35 B. Suriname’s Institutional Strengths ____________________________________________________35C. Suriname’s Main Gaps and Areas for Improvement ______________________________________36 VI. Action Plan for Strengthening the Fiscal Framework ahead of the Anticipated Oil Boom ____42 Boxes 1. The Macro-Fiscal Unit ______________________________________________________________222. International Examples of MTEFs _____________________________________________________323. Jamaica: A Practical Benchmark for an Operational BSP-MTFF Link _________________________38 Figures 1. The institutional framework of the MTFF: Responsible parties and their tasks __________________212. The difference between actual revenue and the projection in the draft budget, 2022-25, in percent _263. The Proposed Two Phases of the Budget Process: Strategic and Operational __________________304. MTFFs 22-25 to 24-27 and Outturns 2022-2025 _________________________________________325. Year 2025 in different MTFFs ________________________________________________________32 Tables 1. Suriname – Institutional Drafting Responsibility __________________________________________362. BSP Legal requirements and Main Gaps _______________________________________________373. Suriname. Recommendations and associated detailed actions ______________________________42 Annexes 1. Summary of the Workshop Discussions ________________________________________________472. The Treatment of the SSFS in the Central Government Operations Table _____________________493. The MTFF’s Preparation Process _____________________________________________________514. The MTEF Analytical Aspects ________________________________________________________535. Suriname’s Readiness to Implement a Rules-Based MTFF_________________________________56 Abbreviations and Acronyms AFPAnnual Financial Plan (Financieel Jaarplan)BDBudget DepartmentBSPBudget Strategy Paper (Begrotingsstrategie)CARTACCaribbean Regional Technical Assistance CentreCBvSCentral Bank of SurinameCWComptabiliteitswet