At stake are more than 5 billion euros ($5.66 billion) in financial aid needed to pay IMF loans maturing in June and July.
Athens would be willing to discuss the introduction of a mechanism to automatically cut spending, government spokeswoman Olga Gerovasili said.
"The IMF is making demands which go beyond what was agreed. These demands undermine efforts by both the Greek government and European institutions," Gerovasili said.
Athens says its laws prevent it from legislating on a hypothetical event, but it has offered to discuss a mechanism of automatic cutbacks in the event of a fiscal fallout.
"The insistence of the IMF is affirmed by its refusal to accept the proposal of the Greek government to introduce a fiscal correction mechanism..... and that despite the fact that it met all preconditions set by the Eurogroup last week," Gerovasili said, referring to euro zone finance ministers.
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