Republic of Lithuania: Report on the Observance of Standards and Codes-Fiscal Transparency Module

International Monetary Fund

No 2002/250, IMF Staff Country Reports from International Monetary Fund

Abstract: This report examines the Observance of Standards and Codes on Fiscal Transparency for the Republic of Lithuania. Lithuania’s fiscal institutional framework meets many requirements of the Code of Good Practices on Fiscal Transparency. Important strengths are clearly defined roles and responsibilities of the three branches of government; limited scope for quasi-fiscal activity at the central government level; and binding debt rules for all levels of government. The reforms that are being implemented promise to ultimately move Lithuania toward best practices in several areas.

Keywords: ISCR; CR; annual budget; government regulation; government resolution; debt statistic; audit program; central government; debt data; government deposit; government obligation; policy tool; strategic planning effort; asset registry; internal audit; government asset; government debt statistic; budget year; Budget planning and preparation; Internal audit (search for similar items in EconPapers)
Pages: 32
Date: 2002-11-12
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