IMF Staff Country Reports

Republic of Mozambique: Report on Observance of Standards and Codes: Fiscal Transparency Module

May 9, 2008

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Republic of Mozambique: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2008) accessed October 9, 2024

Summary

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

Publication Details

  • Pages:

    62

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2008/152

  • Stock No:

    1MOZEA2008002

  • ISBN:

    9781451827330

  • ISSN:

    1934-7685

Notes

Also Available in Portuguese