IMF Staff Country Reports

Czech Republic: Report on the Observance of Standards and Codes—Fiscal Transparency Module—Update

August 17, 2004

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Czech Republic: Report on the Observance of Standards and Codes—Fiscal Transparency Module—Update, (USA: International Monetary Fund, 2004) accessed September 18, 2024

Summary

This paper presents an update to the Report on the Observance of Standards and Codes—Fiscal Transparency Module for the Czech Republic. The paper reports on key developments in fiscal transparency since the last update in August 2003. It discusses that since the last update, the fiscal coverage of the general government has been broadened by including the financial subsidiaries of the Czech Consolidation Agency, including Ceska inkasni, and the Viticulture Fund. However, the impact on the general government’s fiscal balance and debt was fairly small.

Subject: Auditing, Budget planning and preparation, Expenditure, External audit, Fiscal accounting and reporting, Public financial management (PFM)

Keywords: Auditing, Budget planning and preparation, CR, Fiscal accounting and reporting, Government, Government Finance Statistics Manual, Government resolution, ISCR, Issuing government, State budget, State EBFs, State guarantee

Publication Details

  • Pages:

    9

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2004/264

  • Stock No:

    1CZEEA0052004

  • ISBN:

    9781451810196

  • ISSN:

    1934-7685