Republic of Serbia: Report on Observance of Standards and Codes: Fiscal Transparency Module

International Monetary Fund

No 2009/144, IMF Staff Country Reports from International Monetary Fund

Abstract: This report provides an assessment of fiscal transparency practices in Serbia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. Serbia has made solid advances in fiscal transparency in recent years, but there are still some major shortcomings. This report recommends that effective prioritization and execution of the budget process should be strengthened by integrating the National Investment Plan consistently into budget preparation and reporting. Commitment control should also be fully enforced so that any expenditure arrears can be comprehensively monitored.

Keywords: ISCR; CR; Republic budget; local government; final accounts; General government balance; government regulation; government website; government activity; General government; Republic budget estimate; government financing; government entity; government transaction; government ownership; Budget planning and preparation; Fiscal risks; Fiscal accounting and reporting (search for similar items in EconPapers)
Pages: 54
Date: 2009-05-14
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