Belgium: Report on Observance of Standards and Codes: Fiscal Transparency Module
April 2, 2008
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The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit processes are extensive and help improve budget management decisions, practices and standards, with government financial decisions evaluated ex ante and ex post by various institutions. Information is made available to the public on fiscal risk and tax expenditure in budget documents, in-year budgetary data on local government agency, content of final government accounts, and the governance of state-owned equity holdings.
Subject: Auditing, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM)
Keywords: accounting system, annual budget, Auditing, Budget planning and preparation, budget year, cash management, core government activity, CR, e-government service standard, equity holding, equity participation, final accounts, Fiscal accounting and reporting, fiscal policy, government expenditure, internal audit, ISCR, payment process
Pages:
46
Volume:
2008
DOI:
Issue:
116
Series:
Country Report No. 2008/116
Stock No:
1BELEA2008002
ISBN:
9781451803297
ISSN:
1934-7685
