United States: Report on Observance of Standards and Codes-Fiscal Transparency
IMF Staff Country Reports, August 5, 2003
Source details
- Canonical URL
- United States: Report on Observance of Standards and Codes-Fiscal Transparency
Other formats
Bibliographic details
- Published: August 5, 2003
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451839555.002
Purpose and scope
- Analyzes the Report on the Observance of Standards and Codes on fiscal transparency for the United States.
- Assesses fiscal transparency practices in the United States against the requirements of the IMF Code of Good Practices on Fiscal Transparency.
- Reviews the "description of practice," prepared by IMF staff on the basis of:
- discussions with the United States authorities, and
- the authorities' responses to the fiscal transparency questionnaire.
- Provides a commentary of IMF staff on fiscal transparency in the United States.
Methodology and sources
- Basis of assessment: IMF staff prepared description of practice informed by discussions with U.S. authorities and questionnaire responses.
- Publication series: IMF Staff Country Reports.
Thematic coverage and keywords
- Subjects: Budget planning and preparation, Extra budgetary funds, Financial statements, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM).
- Keywords: budget authority, budget document, Budget planning and preparation, budget process, budget resolution, budget year, CR, Extra-budgetary funds, financial statement, Financial statements, Fiscal accounting and reporting, ISCR, President's budget, trust fund.
Access and formats
- Available via IMF eLibrary in multiple formats.
- Landing page offers options to Download PDF, Order a Print Copy, and Create Citation (Format: Chicago example provided).
International Monetary Fund. "United States: Report on Observance of Standards and Codes-Fiscal Transparency", IMF Staff Country Reports 2003, 243 (2003), accessed 9/13/2026, https://doi.org/10.5089/9781451839555.002
Content in this bundle
- _cr03243 - Executive Summary