Costa Rica: Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund

No 2007/372, IMF Staff Country Reports from International Monetary Fund

Abstract: This report on the Observance of Standards and Codes on Fiscal Transparency on Costa Rica analyzes open budget preparation and assurances of integrity. A number of initiatives currently under way would further advance fiscal transparency. A clearer division of responsibilities for monetary and fiscal policies would require a strong commitment to recapitalizing fully the central bank. Policy responsibilities across general government institutions should be clarified and coordination improved. Internal audit processes should be strengthened to ensure the integrity of the financial management systems.

Keywords: ISCR; CR; budget document; annual budget; final accounts; cash management; private sector; budget process; internal audit; government holding; central bank; budgetary authority; customs authorities; Budget planning and preparation; Public sector; Budget execution and treasury management; Global (search for similar items in EconPapers)
Pages: 39
Date: 2007-11-30
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