Spain: Report on the Observance of Standards and Codes—Fiscal Transparency Module

International Monetary Fund

No 2005/058, IMF Staff Country Reports from International Monetary Fund

Abstract: This report examines the Observance of Standards and Codes on Fiscal Transparency for Spain. The assessment reveals that over the last several years, Spain has made major progress not only in macroeconomic and fiscal adjustment, but also in modernizing and strengthening its fiscal institutions and in disseminating information about the government’s operations. As a result, it now fully meets or exceeds the IMF Code of Good Practices on Fiscal Transparency standards in many areas. There remain, nevertheless, certain aspects in which further progress would be desirable.

Keywords: ISCR; CR; state budget; final accounts; General State administration; state authorization; government holding; annual budget; budget document; fiscal year; accounting system; internal audit; private sector; CCAA expenditure; Budget planning and preparation; Public enterprises; Fiscal accounting and reporting; Public sector (search for similar items in EconPapers)
Pages: 43
Date: 2005-02-17
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