Manual on Fiscal Transparency

Author: International Monetary Fund

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 transparency. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD's best practices for achieving budget transparency.

Publication date: January 2002

ISBN: 9781589060555

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Topics covered in this book

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Business and Economics , Banks and Banking , Public Finance , Business and Economics - Statistics , M&G , government , budget , information , budget documentation , financial asset , revenue , government function , equity holding , public sector agency , regularity audit procedure , government sector , government involvement , government regulation , Budget planning and preparation , Contingent liabilities , Fiscal accounting and reporting , Quasi-fiscal operations , Australia and New Zealand

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Summary

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 transparency. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD’s best practices for achieving budget transparency.