Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module
Electronic Access:
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Summary:
This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.
Series:
Country Report No. 2006/009
Subject:
Budget execution and treasury management Budget planning and preparation Budget reporting Economic sectors Expenditure Fiscal accounting and reporting Public financial management (PFM) Public sector
English
Publication Date:
January 12, 2006
ISBN/ISSN:
9781451816662/1934-7685
Stock No:
1GTMEA2006001
Pages:
41
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