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Front Matter

Front Matter »

Source: Manual on Fiscal Transparency (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual...

Back Matter

Back Matter »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal trans...

Front Matter

Front Matter »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal trans...

3 Open Budget Preparation, Execution, and Reporting

3 Open Budget Preparation, Execution, and Reporting »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

95. Since the annual budget is almost without exception the main instrument of fiscal policy, the budget process and the information contained in and presented with the budget are central to fiscal transpare...

Overview

Overview »

Source: Manual on Fiscal Transparency (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

Background 1. In 1998, the International Monetary Fund (IMF) introduced a Code of Good Practices on Fiscal Transparency (hereafter, the Code), which led to a voluntary program of fis...

1. Overview

1. Overview »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

Fiscal Transparency and its Importance 1. Fiscal transparency refers to the information available to the public about the government’s fiscal policy-making process. It refers to the...

2. Pillar I: Fiscal Reporting

2. Pillar I: Fiscal Reporting »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

Fiscal reports should provide a comprehensive, relevant, timely, and reliable overview of the government’s financial position and performance. 17. Fiscal...

3. Pillar II: Fiscal Forecasting and Budgeting

3. Pillar II: Fiscal Forecasting and Budgeting »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

Budgets and their underlying fiscal forecasts should provide a clear statement of the government’s budgetary objectives and policy intentions, and comprehensive, tim...

4. Pillar III: Fiscal Risk Analysis and Management

4. Pillar III: Fiscal Risk Analysis and Management »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

Governments should disclose, analyze, and manage risks to the public finances and ensure effective coordination of fiscal decision making across the public sector....

2 Public Availability of Information

2 Public Availability of Information »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

57. Making fiscal information available to the public is a defining characteristic of fiscal transparency. 49 Principles and practices in this regard concern the provision of comp...