Fiscal Transparency

Code of Good Practices


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FT Logo    Manual on Fiscal Transparency (2001)

Table of Contents
 
Revised Versions of the Fiscal Transparency Code and Manual were released on May 14, 2007

Abbreviations and Acronyms

Introduction

I. Clarity of Roles and Responsibilities

II. Public Availability of Information

III. Open Budget Preparation, Execution, and Reporting

IV. Assurances of Integrity

Boxes

  1. Basic Requirements of Fiscal Transparency
  2. Best Practices of Fiscal Transparency
  3. OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency
  4. Characteristics of Transparent Regulations
  5. Budget Law—Different Traditions
  6. Code of Conduct for Public Officials
  7. Budget and Fiscal Reports
  8. Contingent Liabilities, Policy Obligations, and Implicit Liabilities
  9. Tax Expenditure Reporting
  10. Types of Quasi-Fiscal Activity
  11. Estimating the Fiscal Effects of Quasi-fiscal Activities
  12. Government Balance Sheets: Some Issues
  13. Budget Law and Fiscal Transparency
  14. OECD Best Practices for Budget Transparency
  15. Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries
  16. Statement of Fiscal Risks
  17. Fiscal Transparency and International Standards for Financial and Fiscal Reporting
  18. The Public Sector Balance
  19. INTOSAI Guidelines for Internal Control Standards
  20. Stages of Payment and Payment Arrears
  21. Fiscal Transparency and Data Dissemination Standards
  22. Revenue Forecasting
  23. Data Quality Framework—Main Dimensions
  24. INTOSAI Auditing Standards
  25. The UN Fundamental Principles of Official Statistics

Glossary

References