IMF Staff Country Reports

El Salvador: Report on the Observance of Standards and Codes—Fiscal Transparency Module

March 1, 2005

Download PDF

Preview Citation

Format: Chicago

El Salvador: Report on the Observance of Standards and Codes—Fiscal Transparency Module, (USA: International Monetary Fund, 2005) accessed September 18, 2024

Summary

This Report on the Observance of Standards and Codes on Fiscal Transparency on El Salvador reviews the fiscal transparency module. El Salvador needs to make progress on a number of important aspects of the code on fiscal transparency. It is also important to clarify the distribution of functions between levels of government, their roles in terms of expenditure and taxes, and to redefine the borrowing faculties of municipalities. The authorities could improve the transparency of the legal framework by introducing a legal requirement for all new regulations in the private sector.

Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public sector

Keywords: Audit report, Budget execution and treasury management, Budget planning and preparation, CR, Executive branch, Final accounts, Fiscal accounting and reporting, Government, Government activity, Government equity ownership, Government sector, ISCR, Public finance, Public sector, State obligation

Publication Details

  • Pages:

    26

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2005/067

  • Stock No:

    1SLVEA2005001

  • ISBN:

    9781451834734

  • ISSN:

    1934-7685