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Appendix

Appendix »

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

Summary Table of Principles and Basic Requirements of Fiscal Transparency Principles...

4 Assurances of Integrity

4 Assurances of Integrity »

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

149. It is essential for fiscal transparency that fiscal data reported by the government meet basic criteria that attest to their quality, and that there are mechanisms in place which provide assurances to t...

1 Clarity of Roles and Responsibilities

1 Clarity of Roles and Responsibilities »

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

13. Establishing clear roles and responsibilities for government and the rest of the public sector is a key aspect of fiscal transparency, because it provides a basis on which accountability for the design a...

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...

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: 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: 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

177. Making fiscal information available to the public is a defining characteristic of fiscal transparency. 80 Principles and practices in this regard concern the provision of com...

IV Assurances of Integrity

IV Assurances of Integrity »

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

261. It is essential for fiscal transparency that fiscal data reported to the government meet basic criteria that attest to their quality, and that mechanisms be in place that provide assurances to the legis...

Manual on Fiscal Transparency

Manual on Fiscal Transparency »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

DOI: http://dx.doi.org/10.5089/9781589060555.069

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...

Manual on Fiscal Transparency

Manual on Fiscal Transparency »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 August 2002

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589061293.069

ISBN: 9781589061293

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities, budget documentation, annual budget, fiscal data, fiscal position, public financial institutions

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...