Costa Rica: Report on Observance of Standards and Codes: Fiscal Transparency Module
November 30, 2007
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This report on the Observance of Standards and Codes on Fiscal Transparency on Costa Rica analyzes open budget preparation and assurances of integrity. A number of initiatives currently under way would further advance fiscal transparency. A clearer division of responsibilities for monetary and fiscal policies would require a strong commitment to recapitalizing fully the central bank. Policy responsibilities across general government institutions should be clarified and coordination improved. Internal audit processes should be strengthened to ensure the integrity of the financial management systems.
Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public sector
Keywords: annual budget, budget document, Budget execution and treasury management, Budget planning and preparation, budget process, budgetary authority, cash management, central bank, CR, customs authorities, final accounts, Global, government holding, internal audit, ISCR, private sector, Public sector
Pages:
39
Volume:
2007
DOI:
Issue:
372
Series:
Country Report No. 2007/372
Stock No:
1CRIEA2007001
ISBN:
9781451809671
ISSN:
1934-7685
