United States: Report on Observance of Standards and Codes-Fiscal Transparency

International Monetary Fund

No 2003/243, IMF Staff Country Reports from International Monetary Fund

Abstract: This paper analyzes the Report on the Observance of Standards and Codes on fiscal transparency for the United States. It assesses fiscal transparency practices in the United States against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It reviews the description of practice, prepared by the IMF staff on the basis of discussions with the United States authorities and their responses to the fiscal transparency questionnaire, and provides a commentary of IMF staff on fiscal transparency in the United States.

Keywords: ISCR; CR; budget resolution; budget process; financial statement; budget authority; budget document; trust fund; budget year; President's budget; Budget planning and preparation; Financial statements; Fiscal accounting and reporting; Extra-budgetary funds (search for similar items in EconPapers)
Pages: 38
Date: 2003-08-05
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