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Manual on fiscal transparency.

Author: International Monetary Fund. Fiscal Affairs Department.
Publisher: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., ©2001.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
<I am pleased that the Manual on Fiscal Transpareny and the Code of Good Practices on Fiscal Transparency can now be made available in printed format for the first time. The Code has been developed in response to a concern, highlighted by experience in a number of countries, that a lack of comprehensive and reliable information on fiscal activity made it difficult to properly assess the objectives and  Read more...
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Genre/Form: Handbooks and manuals
Handbooks, manuals, etc
Guides, manuels, etc
Additional Physical Format: Online version:
Manual on fiscal transparency.
Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., ©2001
(OCoLC)647063475
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: International Monetary Fund. Fiscal Affairs Department.
ISBN: 1589060555 9781589060555
OCLC Number: 48984182
Description: x, 81 pages ; 28 cm
Contents: Code of Good Practices on Fiscal Transparency --
Clarity of Roles and Responsibilities --
The Scope of Government --
The Framework for Fiscal Management --
Public Availability of Information --
Provision of Comprehensive Information on Fiscal Activity --
Obligations Regarding Publication --
Open Budget Preparation, Execution, and Reporting --
Budget Documentation --
Budget Presentation --
Procedures for Budget Execution --
Fiscal Reporting --
Assurances of Integrity --
Data Quality Standards --
Public and Independent Scrutiny --
Basic Requirements of Fiscal Transparency --
Best Practices of Fiscal Transparency --
OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency --
Characteristics of Transparent Regulations --
Budget Law-Different Traditions --
Code of Conduct for Public Officials --
Budget and Fiscal Reports --
Contingent Liabilities, Policy Obligations, and Implicit Liabilities --
Tax Expenditure Reporting --
Types of Quasi-Fiscal Activity --
Estimating the Fiscal Effects of Quasi-Fiscal Activities --
Government Balance Sheets: Some Issues --
Budget Law and Fiscal Transparency --
OECD Best Practices for Budget Transparency --
Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries --
Statement of Fiscal Risks --
Fiscal Transparency and International Standards for Financial and Fiscal Reporting --
The Public Sector Balance --
INTOSAI Guidelines for Internal Control Standards --
Stages of Payment and Payment Arrears --
Fiscal Transparency and Data Dissemination Standards --
Revenue Forecasting --
Data Quality Framework-Main Dimensions --
INTOSAI Auditing Standards --
The UN Fundamental Principles of Official Statistics.
More information:

Abstract:

<I am pleased that the Manual on Fiscal Transpareny and the Code of Good Practices on Fiscal Transparency can now be made available in printed format for the first time. The Code has been developed in response to a concern, highlighted by experience in a number of countries, that a lack of comprehensive and reliable information on fiscal activity made it difficult to properly assess the objectives and implications of fiscal policy. This created problems not only for financial markets, international organizations (like the IMF) and others outside a country, but also for the country's legislature and public, and often for the government itself. The Code is intended to promote improvements in fiscal transparency.>

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