Republic of Serbia: Report on Observance of Standards and Codes: Fiscal Transparency Module
May 14, 2009
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This report provides an assessment of fiscal transparency practices in Serbia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. Serbia has made solid advances in fiscal transparency in recent years, but there are still some major shortcomings. This report recommends that effective prioritization and execution of the budget process should be strengthened by integrating the National Investment Plan consistently into budget preparation and reporting. Commitment control should also be fully enforced so that any expenditure arrears can be comprehensively monitored.
Subject: Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal risks, Public debt, Public financial management (PFM)
Keywords: Budget planning and preparation, CR, final accounts, Fiscal accounting and reporting, Fiscal risks, General government, General government balance, government activity, government entity, government financing, government ownership, government regulation, government transaction, government website, ISCR, local government, Republic budget, Republic budget estimate
Pages:
54
Volume:
2009
DOI:
Issue:
144
Series:
Country Report No. 2009/144
Stock No:
1SRBEA2009002
ISBN:
9781451834925
ISSN:
1934-7685
