The use of data sources for compiling National Accounts
Introduction
Mozambique compiles national accounts according to the United Nations procedures since 1991. Before, for historical reasons was not possible to accomplish with the SNA requirements.
Since the country decided to engage on the SNA, with the assistance of the UN experts in National accounts, we follow the recommendations as much as possible according to what we have available in terms of statistical data.
The National Institute of Statistics is by law, the producer of official statistics. It conducts census and surveys. The periodicity depends on the nature of the operation and it can be monthly, yearly and every ten years.
Besides the Census and surveys, we do use administrative data for our compilations. Every report produced by the ministries (example, annual fishing report; Reports on cotton production; Annual reports on mineral resources, etc.), has to be send to the National institute of statistics and is incorporates in the accounts.
Specific studies that are of the importance for statistics are also utilized in the NSI.
Government accounts
For the case of Mozambique, Government sector accounts are composed by the Central Government sector accounts, S131, Local Administration accounts, S132 and Social Security funds account, S133.
Central Government Sector (S131)
The main data sources for the compilation of government accounts are the Annual State Budget Report and the General State Account. Both reports belong to the Ministry of Finance.
The Budget Report è is an official document that describes the execution of the state budget and the finance activity result for the year in reference.
This, constitutes the guarantee for the definitive information regarding what was done for certain period of time by the state (nation)
It is composed by four parts:
ü The first one, is in charge to do the general analysis of different polices from the various areas of development of the country; it establishes parallelism with the global context.
Further, it analysis data regarding management and budget equilibrium, the revenues (comparing with the annual forecasting and the collection in the same period of previous year and showing clearly the revenues coming from the diverse services and distrital administration), Financing the deficit by the source and nature, Operation expenditures, Financial operations, among others;
ü The second is composed by Budget execution maps , subdivided into global maps, state revenue maps and maps for the financing deficit , summary maps for the operational expenditures, summary maps for the investment expenditures, summary maps for financial operations;
ü The third is composed by operational expenditures maps, investment expenditures maps by projects.
ü The last one, are informative annexes regarding the summary of revenues, expenditures, balances, collection of the risk credit and the informative annex of state credit movements.
The Budget Execution Report – demonstrates what was done as well as the result of financial activity from the starting period of January to December of each year, in the meanwhile it can be subject to conjectural adjustments.
For both the State General Account and the Budget Execution Report, each item is translated into national accounts language; we insert operations for the purposes of the calculations of S131 from the production account up to the capital account.
From the information coming from these two reports, where we previously incorporate the NA codes, we obtain the necessary elements to feed some internal work files by industries in order to calculate the production, intermediate consumption and wages and salaries.
These files also give data regarding actual collective consumption (from the public administration, defense and compulsory security) and actual individual consumption (health and education).
Local Government Sector (S132)
The data source for this sector are the Budget Execution Reports of each municipality.
Up to 2013, Mozambique had 43 municipalities and now we have 53.
Each report contains detailed data on revenues and expenditures realized each year.
They follow to a standard pattern and can be seen in the follow figure, (modelo-12, Fig.1).
Code / Description / SNA Codification / Maputo / Nampula / Beira / MatolaTOTAL DAS RECEITAS / 60,4 / 1,99 / 16,4 / 18,2 / ….
1 / RECEITAS CORRENTES / 60,4 / 1,99 / 16,4 / 14,5 / ….
1.1 / Receitas Fiscais / 60,4 / 1,99 / 16,4 / 2,0 / ….
1.1.1 / Impostos sobre e o Rendimento / 0,0 / 0,00 / 0,0 / 0,0 / ….
1.1.1.1 / Imposto Autárquico de Comércio e Industria / D.51 / 0,0 / 0,00 / 0,0 / 0,0 / ….
1.1.1.2 / Imposto sobre o Rendimento de Trabalho / D.51 / 0,0 / 0,00 / 0,0 / 0,0 / ….
1.1.2 / Impostos sobre Bens e Serviços / 54,1 / 477,49 / 15,7 / 1,1 / ….
1.1.2.1 / Imposto Predial Autárquico / D.29 / 27,4 / 273,91 / 9,0 / 0,8 / ….
1.1.2.2 / Imposto sobre Turismo / D.29 / ….
1.1.2.3 / Imposto sobre Veículos (75%) / D.29 / 26,7 / 203,58 / 6,7 / 0,3 / ….
1.1.3 / Outros Impostos / 6,3 / 0,00 / 0,7 / 0,0 / ….
1.1.3.1 / Imposto Pessoal Autárquico / D.59 / 6,3 / 0,1 / 0,7 / 0,1 / ….
…. / …… / …. / …. / …. / …. / …. / ….
With this pattern it is possible to obtain Total Revenue data, disaggregated into:
ü Current Revenue – which corresponds to the fiscal revenues (namely income taxes, goods and services taxes and other taxes ); non fiscal revenues (licenses, tax on services and others) ; trust funds; and current transfers of public institutions.
ü Capital Revenues – these results from the alienation of municipality patrimony, other capital revenue ( revenue coming from services that belongs to the municipality;…), Donations and lending.
Regarding total expenditures it is available:
ü Current Expenditures – These results from expenditures with personnel namely, wages and salaries; goods and services expenditures; current transfers coming from public administration, households and rest of the world; others current expenditures);
ü Capital Expenditures – they result from the capital goods namely, constructions, machinery and equipments; capital transfers and other capital expenditures).
Compilation Process
After inserting all data coming from the municipality reports, we join in one file all municipalities and group them according to transaction.
The next table, shows for the sector S132, the translation into national accounts language for every single transaction recorded and provided by the municipalities.
Value: 106MtnTranlation into NA
S132 / Local Administration
Code / Description / N.A. Code / Data (106Mtn)
TOTAL INCOME
1 / CURRENT REVENUE
1.1 / Fiscal Revenue
1.1.1 / Revenue tax
1.1.1.1 / Trade and industrial municipality tax / D.51r / D.51 / 0,2
1.1.1.2 / Tax on job / D.51r / D.51 / 0,0
1.1.2 / Goods and services taxes
1.1.2.1 / Property tax / D.29r / D.29 / 93,3
1.1.2.2 / Taxes on tourism / D.29r / D.29 / 0,1
1.1.2.3 / Taxes on vehicles (75%) / D.29r / D.29 / 56,4
1.1.3 / Other taxes
1.1.3.1 / Personnel autarky tax / D.59r / D.59 / 37,8
1.1.3.2 / Economic activity fee / D.29r / D.29 / 37,9
1.1.3.4 / Additional on state tax / D.29r / D.29 / 0,0
…. / …….. / …. / …. / ….
…. / …….. / …. / …. / ….
It is in the above file, after inserting all the correspondence into national accounts codes, we obtain the necessary elements that will feed the sector and industry files.
The design of a sector account is the one standard and recommended by the SNA. Using the supporting tool , NADABAS (National Accounts Data Base System) which was designed especially for crossing a lot of files with, the national accounts technicians work on industrial and institutional sector files. Any adjustment is done directly in the file.