Nicaragua: Report on Observance of Standards and Codes-Fiscal Transparency Module

International Monetary Fund

No 2002/079, IMF Staff Country Reports from International Monetary Fund

Abstract: This report assesses the Observance of Standards and Codes on the Fiscal Transparency Module for Nicaragua. Nicaragua has made notable progress in recent years in improving fiscal management and fiscal transparency. The public sector has been downsized and different branches and levels of government have been more clearly defined. The budget is providing more comprehensive information on the government’s fiscal activities in the framework of institutional, programmatic, and economic classifications. The implementation of a financial management information system and a treasury single account are providing timely and more reliable information on budget execution and borrowing.

Keywords: ISCR; CR; budget; government; audit; GBR; administration; execution report; preparation process; fiscal policy; budget scenario; government intervention; budget execution report; policy priority; quarterly budget execution report; president of the republic; budget balance; government transaction; Budget planning and preparation; Budget execution and treasury management; Auditing (search for similar items in EconPapers)
Pages: 22
Date: 2002-04-09
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