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Work on local posts---> |
The national accountants have processed and loaded all the available source data in the base which they have initialised. They must now make an initial expert assessment of the overall consistency of these data.
The mission on pre-reconciliations will outline the target objectives for each
group of data:
External trade, final consumption, intermediate consumption, employment, gross
fixed capital formation, output, taxes, trade and transport margins, salaries,
inventories. It will indicate the methods used in each case.
Specific exercises of the test set permit users to become familiar with the techniques used in pre-reconciliations, in particular how to construct pivot tables and use them to analyse data.
There are various types of problems which need to be resolved :
Confrontation of two sources: for example, confront the import duties recorded by customs with the amounts received by general government.
Corrections of the valuation method or of the time of recording: thus, output is recorded at basic price, taxes on products as accrued, etc.
Verification of the apparent rates of tax or social contributions: do they comply with the legislation in force?
Employment balance (by industry and method of production): this forms
the basis for any assessment of the informal part of the economy. The person
responsible should propose A first draft of this balance, which will
then be refined as the accounts are being compiled.
The person in charge of this mission will be a national accountant with specialist knowledge of ERETES software.
One week in the country concerned.