## Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module

_IMF Staff Country Reports, December 6, 2001_

## Source details

**Canonical URL:** [Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module](https://www.imf.org/en/publications/cr/issues/2016/12/30/brazil-report-on-observance-of-standards-and-codes-rosc-fiscal-transparency-module-15517)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/30/brazil-report-on-observance-of-standards-and-codes-rosc-fiscal-transparency-module-15517/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/30/brazil-report-on-observance-of-standards-and-codes-rosc-fiscal-transparency-module-15517/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/30/brazil-report-on-observance-of-standards-and-codes-rosc-fiscal-transparency-module-15517/bundle-manifest.json)

## Bibliographic details
- Published: December 6, 2001
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451805918.002

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### Summary
- Provides an assessment of fiscal transparency practices in Brazil.
- Authorities completed the fiscal transparency questionnaire prepared by IMF staff.
- Assessment comprises two parts:
  - Descriptions of practice, prepared by IMF staff on the basis of the questionnaire response and additional information provided by the authorities.
  - IMF staff commentary on fiscal transparency in Brazil.
- States that "Brazil uses very comprehensive fiscal definitions."

### Assessment structure and methodology
- Two-part assessment structure:
  - Part 1: Descriptions of practice based on the authorities' questionnaire response and additional information.
  - Part 2: IMF staff commentary on fiscal transparency.
- The questionnaire is the foundation of the descriptive assessment prepared by IMF staff.

### Key substantive focus areas (as listed)
- Budget execution and treasury management
- Budget planning and preparation
- Economic sectors
- Expenditure
- Fiscal accounting and reporting
- Privatization
- Public debt
- Public financial management (PFM)

### Keywords (as listed)
- Budget execution and treasury management
- Budget planning and preparation
- budget proposal
- central bank
- country
- CR
- e-government program
- equity holding
- federal budget
- federal government
- government
- government regulation
- ISCR
- loa bill
- private sector
- Privatization
- state government
- Subnational

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## Content in this bundle

- **Brazil: Report on Observance of Standards and Codes**
  - [Brazil: Report on Observance of Standards and Codes (Markdown version)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2001/_cr01217.pdf.md){rel="alternate" type="text/markdown"}
  - [Brazil: Report on Observance of Standards and Codes (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2001/_cr01217.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/30/brazil-report-on-observance-of-standards-and-codes-rosc-fiscal-transparency-module-15517_