JIRAMA Financial Trajectory and Recovery-Plan Comparison (2021–2023; 2025–2028): Analysis Data, Source Provenance and PDF Retrieval Code

Overview This dataset accompanies the manuscript Financial Deterioration, Liquidity and Recovery Planning in a State-Owned Utility: Evidence from Madagascar, submitted to F1000Research as a Brief Report (manuscript 193675). It provides the numerical data, documentary provenance and source-retrieval code supporting an analysis of the financial deterioration of Madagascar's state-owned electricity and water utility, JIRAMA, during 2021–2023, and a documentary comparison with its 2025–2028 financial recovery plan. Research data The dataset includes four CSV files: ANALYSIS_TABLE_1_NET_LOSSES.csv: Annual net losses, absolute changes and percentage increases reported in Table 1 of the manuscript. ANALYSIS_TABLE_2_PLAN_COMPARISON.csv: Correspondence between historical financial observations and the three recovery-plan instruments: improved revenue collection, cost containment and reduced State subsidies. REPORTED_FINANCIAL_VALUES_EXACT_MGA.csv: Accounting figures extracted from the financial statements, including net losses, operating cash flows, closing cash balances, financing cash flows, equipment subsidies and equity. CALCULATION_PRECISION_AUDIT.csv: Recalculation of annual changes using original accounting values and rounded figures, documenting the numerical precision applied to the reported percentages. The financial statements report annual net losses of approximately MGA 378 billion in 2021, MGA 681 billion in 2022 and MGA 962 billion in 2023. The accompanying data permit independent verification of these amounts and their annual changes. Documentary provenance The source register identifies four institutional documents: JIRAMA financial statements for 2021, published by the Malagasy Public Treasury. JIRAMA financial statements for 2022, published by the Malagasy Public Treasury. The signed external auditor's report containing JIRAMA's 2023 financial statements and accompanying notes. JIRAMA's financial recovery plan for 2025–2028. The provenance register provides original document locations, relevant PDF pages, file sizes and SHA-256 fingerprints. Source retrieval and verification The archive contains a Python 3.12 program that retrieves the four institutional PDFs from their published locations and verifies their identities against the reference SHA-256 fingerprints. The program includes alternative official retrieval addresses, verification of existing local copies, download-status reporting and recovery from a previously obtained private source archive. An accompanying offline test suite documents the verification procedures. The program relies exclusively on the Python standard library. Reuse and access The dataset is distributed in CSV and text-based formats to facilitate independent examination and reuse. Original institutional PDF documents are referenced but are not redistributed in this archive. Their identifiers and access locations are supplied in the provenance register. The retrieval program permits users to obtain and verify the original documentary sources locally, subject to their availability from the publishing institutions. The Creative Commons Attribution 4.0 International license applies to the author-generated dataset, documentation and code included in this deposit. Rights governing the original institutional documents remain with their respective holders. Associated research Manuscript: Financial Deterioration, Liquidity and Recovery Planning in a State-Owned Utility: Evidence from Madagascar. Journal: F1000Research. Article type: Brief Report. Manuscript reference: 193675. Dataset version: 1.0.0.