第二部分"政府四本账"的公开持续规范。绝大多数城市政府能够按要求完成一般公共预算、政府性基 金、国有资本经营和社保基金的基础信息披露。但在细分领域仍存在明显短板，突出表现为部分城市政 府未公开2024年预算执行情况，部分省份的城市在"一般公共预算"中未公布税收情况或仅公布税收总数 而缺乏明细项目，影响了信息的完整性。 第三部分"其他重要财政信息"仍是整体透明度的薄弱环节。其中，"产业投资基金""科创投资基金""政 府投资类公司、基础设施投资类公司、城建投资类公司等"的公开程度普遍较低，集中体现为缺乏专 栏，且可供查阅的有效信息十分有限。在绩效评价方面，"部门绩效/项目绩效目标与评价公开"指标显 示，部门和项目自评的公开水平稳步提升，但第三方预算绩效评价报告仍较为欠缺，仅少数城市在此方 面取得突破。 报告还发现，财政透明度呈现明显的"省域集聚"特征，省内各城市政府在财政信息公开的内容、格式和 完整性上呈现高度一致性：部分省份普遍存在政府网页无法跳转、预决算报告附表缺失、内容缺漏等共 性问题；另有部分省份通过建立统一预决算平台，实现了省内各城市公开内容与形式的标准化。然而， 市级政府在完成基本财政信息公开之外，应 ...

Group 1 - The International Monetary Fund (IMF) delegation, led by Edward Jemeier, concluded a visit to Senegal focusing on addressing discrepancies in the country's financial data from 2019 to 2023 as disclosed by the audit court [1] - The IMF's visit from August 19 to 26 assessed Senegal's current debt situation and the government's proposed fiscal reform plans, highlighting efforts in fiscal transparency and accountability [1] - The audit firm Mazars revised Senegal's government debt level to 111% of GDP by the end of 2023, significantly higher than the previously reported 74.4%, with projections indicating an increase to 118.8% by the end of 2024 [1] Group 2 - Senegal's economy showed resilience in the first quarter of this year, with a growth rate of 12.1%, primarily driven by the expansion of the oil and gas sector, while non-oil and gas growth remained moderate [1] - Key corrective measures discussed include centralized debt management, clearing outstanding payments, establishing a debt database, and consolidating treasury accounts, with ongoing discussions to be submitted for IMF executive board review [1] - Senegal aims to seek a new round of IMF support aligned with its "Vision 2050," focusing on fiscal transparency, inclusive growth, human capital, and climate resilience [2]

Core Insights - The World Bank predicts that if the Ghanaian government fully implements the tax measures proposed in the 2025 budget report, the increase in fiscal revenue could reach 0.6% of GDP by 2025, aligning with the IMF's targets for economic assistance programs [1] Group 1: Fiscal Measures - The World Bank encourages the Ghanaian government to enhance the capacity of the tax authority, including conducting tax audits at all levels of government [1] - Recommendations include the introduction of a comprehensive tax management system and an electronic procurement system [1] - The government is advised to consolidate all spending accounts into a single treasury account to improve fiscal transparency and enhance the efficiency of fund utilization [1]