Nicaragua: Report on Observance of Standards and Codes-Fiscal Transparency Module
April 9, 2002
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This report assesses the Observance of Standards and Codes on the Fiscal Transparency Module for Nicaragua. Nicaragua has made notable progress in recent years in improving fiscal management and fiscal transparency. The public sector has been downsized and different branches and levels of government have been more clearly defined. The budget is providing more comprehensive information on the government’s fiscal activities in the framework of institutional, programmatic, and economic classifications. The implementation of a financial management information system and a treasury single account are providing timely and more reliable information on budget execution and borrowing.
Subject: Auditing, Budget execution and treasury management, Budget planning and preparation, Fiscal accounting and reporting, Fiscal transparency, Public debt, Public financial management (PFM)
Keywords: administration, audit, Auditing, budget, budget balance, Budget execution and treasury management, budget execution report, Budget planning and preparation, budget scenario, CR, execution report, fiscal policy, GBR, government, government intervention, government transaction, ISCR, policy priority, preparation process, president of the republic, quarterly budget execution report
Pages:
22
Volume:
2002
DOI:
Issue:
079
Series:
Country Report No. 2002/079
Stock No:
1NICEA0012002
ISBN:
9781451829143
ISSN:
1934-7685
