Peru: Fiscal Transparency Evaluation

October 26, 2015

Summary

This paper assesses Peru’s fiscal transparency practices in comparison with the IMF’s Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru’s practices meet most of the principles of the IMF’s Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue.

Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Financial statements, Fiscal reporting, Fiscal risks, Public financial management (PFM)

Keywords: accounts payable, annual budget, average revenue, balance sheet, beneficial owner, budget documentation, Budget execution and treasury management, budget execution report, Budget planning and preparation, central government, CR, financial situation, Financial statements, Fiscal risks, Global, ISCR, local government, management objective, natural resource, potential GDP, resource revenue, subsoil assets

Pages:
98
Volume:
2015
DOI:
https://doi.org/10.5089/9781513595504.002
Issue:
294
Series:
Country Report No. 2015/294
Stock No:
1PEREA2015003
ISBN:
9781513595504
ISSN:
1934-7685

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