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Honduras: Technical Assistance Report–Fiscal Transparency Evaluation

International Monetary Fund

No 2021/150, IMF Staff Country Reports from International Monetary Fund

Abstract: This report evaluates Honduras’s fiscal transparency practices in relation to the IMF Fiscal Transparency Code (FTC). Honduras’s score is similar to those of other Latin American countries and emerging market economies that have undergone the evaluation. In relation to the fiscal transparency principles, Honduran practices are considered basic in 15 areas; good in seven areas; and advanced in six areas. Fiscal transparency practices in the area of fiscal forecasting and budgeting are the strongest, while the fiscal risk analysis and management practices are the weakest. Finally, Honduras’s current fiscal transparency practices fall short of the FTC principles in eight areas.

Keywords: Universidad Nacional Autónoma; Desarrollo de Honduras; Dirección General de Inversión Pública; employee pension administrator; accounts payable; Banco Nacional de Desarrollo Agrícola; budget index; control de los Recursos Públicos; Unidad de Planeamiento y evaluation de la Gestión; Budget planning and preparation; Macroeconomic and fiscal forecasts; Fiscal risks; Financial statements; Central America (search for similar items in EconPapers)
Pages: 108
Date: 2021-07-08
New Economics Papers: this item is included in nep-acc, nep-isf and nep-mac
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Handle: RePEc:imf:imfscr:2021/150