Honduras: Report on the Observance of Standards and Codes-Fiscal Transparency Module
February 6, 2002
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This report assesses the Observance of Standards and Codes on Fiscal Transparency Module for Honduras. Honduras has made good progress in recent years in improving fiscal transparency and the quality and internal consistency of fiscal data. The budget documentation has recently been improved and gives more complete information on the government’s fiscal activity in the framework of appropriate institutional, economic, and programmatic classifications. Recent quarterly and monthly reports make it possible to monitor financial execution of the budget and physical execution of investment projects.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal transparency, Public financial management (PFM)
Keywords: accounting system, Budget execution and treasury management, Budget planning and preparation, CBH, CR, executive branch, final accounts, Fiscal accounting and reporting, fiscal year, government, government balance sheet, government involvement, ISCR, procedure, procurement standard
Pages:
20
Volume:
2002
DOI:
Issue:
016
Series:
Country Report No. 2002/016
Stock No:
1HNDEA0012002
ISBN:
9781451817065
ISSN:
1934-7685
