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

International Monetary Fund

No 2008/116, IMF Staff Country Reports from International Monetary Fund

Abstract: The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit processes are extensive and help improve budget management decisions, practices and standards, with government financial decisions evaluated ex ante and ex post by various institutions. Information is made available to the public on fiscal risk and tax expenditure in budget documents, in-year budgetary data on local government agency, content of final government accounts, and the governance of state-owned equity holdings.

Keywords: ISCR; CR; final accounts; equity holding; core government activity; e-government service standard; equity participation; payment process; fiscal policy; government expenditure; annual budget; accounting system; budget year; internal audit; cash management; Budget planning and preparation; Fiscal accounting and reporting; Auditing (search for similar items in EconPapers)
Pages: 46
Date: 2008-04-02
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