Manuals & Guides

Manual on Fiscal Transparency

Publication Date:

January 28, 2002

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD’s best practices for achieving budget transparency.

Series:

Manuals & Guides

Subject:

Budget planning and preparation Central banks Contingent liabilities Fiscal accounting and reporting Fiscal transparency Public financial management (PFM) Quasi-fiscal operations