Republic of Mozambique: Report on Observance of Standards and Codes: Fiscal Transparency Module
May 9, 2008
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This report provides a reassessment of fiscal transparency practices in Mozambique. The reassessment is conducted against the results of Report on the Observance of Standards and Codes (ROSC) on fiscal transparency, which identified serious transparency shortcomings and updates of the ROSC, Public Expenditure and Financial Accountability (PEFA) Assessment, and FAD technical assistance missions, which have indicated some progress on improving fiscal transparency. However, the intense pace of fiscal reforms implemented over the last few years calls for conducting a complete reassessment of Mozambique’s compliance with the requirements of the IMF Code of Good Practices of Fiscal Transparency.
Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Legal support in revenue administration, Public enterprises, Public financial management (PFM), Revenue administration
Keywords: Budget execution and treasury management, Budget planning and preparation, CR, fiscal year, government General account, ISCR, Legal support in revenue administration, natural resource, policy option, private sector, Public enterprises, publicly-owned corporation, State budget, State institution, State shareholding
Pages:
62
Volume:
2008
DOI:
Issue:
152
Series:
Country Report No. 2008/152
Stock No:
1MOZEA2008002
ISBN:
9781451827330
ISSN:
1934-7685
Notes
Also Available in Portuguese
