Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund

No 2006/009, IMF Staff Country Reports from International Monetary Fund

Abstract: This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.

Keywords: ISCR; CR; government; enterprise; budget; executive branch; organic law; government resolution; government transfer; government supplier; government regulation; government function; government priority; state funds; financial assets; government operation; government's enterprise sector; Budget planning and preparation; Budget execution and treasury management; Budget reporting; Public sector (search for similar items in EconPapers)
Pages: 41
Date: 2006-01-12
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=18804 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfscr:2006/009

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Staff Country Reports from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().