Honduras: Technical Assistance Report–Fiscal Transparency Evaluation

July 8, 2021

Preview Citation

Format: Chicago

Honduras: Technical Assistance Report–Fiscal Transparency Evaluation, (USA: International Monetary Fund, 2021) accessed September 18, 2024

Also available in: español

Summary

This report evaluates Honduras’s fiscal transparency practices in relation to the IMF Fiscal Transparency Code (FTC). Honduras’s score is similar to those of other Latin American countries and emerging market economies that have undergone the evaluation. In relation to the fiscal transparency principles, Honduran practices are considered basic in 15 areas; good in seven areas; and advanced in six areas. Fiscal transparency practices in the area of fiscal forecasting and budgeting are the strongest, while the fiscal risk analysis and management practices are the weakest. Finally, Honduras’s current fiscal transparency practices fall short of the FTC principles in eight areas.

Subject: Budget planning and preparation, Expenditure, Financial statements, Fiscal risks, International organization, Macroeconomic and fiscal forecasts, Monetary policy, Public financial management (PFM)

Keywords: Accounts payable, Banco Nacional de Desarrollo Agrícola, Budget index, Budget planning and preparation, Central America, Control de los Recursos Públicos, Desarrollo de Honduras, Dirección General de Inversión Pública, Employee pension administrator, Financial statements, Fiscal risks, Macroeconomic and fiscal forecasts, Unidad de Planeamiento y evaluation de la Gestión, Universidad Nacional Autónoma

Publication Details

Pages:

108
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2021/150
Stock No:

1HNDEA2021001
ISBN:

9781513589084
ISSN:

1934-7685

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