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Appendix II Revised Code of Good Practices on Fiscal Transparency (2007)

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007) »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

I. Clarity of Roles and Responsibilities 1.1 The government sector should be distinguished from the rest of the public sector and from the rest of the economy, and policy and managem...

Glossary

Glossary »

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

Accounting basis: Defined in IFAC (2000b) as “the body of accounting principles that determine when the effec...

Guide on Resource Revenue Transparency (2007)

Guide on Resource Revenue Transparency (2007) »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

DOI: http://dx.doi.org/10.5089/9781589064638.069

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code') to the unique set of transparency problems faced by countries that der...

Back Matter

Back Matter »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code') to the unique set of transparency problems faced by countries that der...

Front Matter

Front Matter »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code') to the unique set of transparency problems faced by countries that der...

I Clarity of Roles and Responsibilities

I Clarity of Roles and Responsibilities »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

20. Much of resource revenue management hinges on the relationships between the government, national resource companies (NRCs), and international companies. These relationships must be clearly defined for al...

I Clarity of Roles and Responsibilities

I Clarity of Roles and Responsibilities »

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

32. This chapter discusses fiscal transparency principles and practices that concern the scope of government and the framework for fiscal management. They are crucial as a basis for assigning accountability...

II Open Budget Processes

II Open Budget Processes »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

72. Similar principles of transparency to those recommended for other parts of the government budget should apply to the processes for planning, allocating, spending, and reporting resource revenues. The spe...

II Open Budget Processes

II Open Budget Processes »

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

109. The budget process and the information presented in the budget documentation are central to fiscal transparency. Almost without exception, the annual budget is the government’s main instrument for setti...

III Public Availability of Information

III Public Availability of Information »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

88. The public availability of information on all resource-related transactions is central to fiscal transparency. Failure in this respect has been a continuing source of concern and has given rise to a numb...