## Germany: Report on Observance of Standards and Codes-Fiscal Transparency

_IMF Staff Country Reports, September 8, 2003_

## Source details

**Canonical URL:** [Germany: Report on Observance of Standards and Codes-Fiscal Transparency](https://www.imf.org/en/publications/cr/issues/2016/12/30/germany-report-on-observance-of-standards-and-codes-fiscal-transparency-16864)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/30/germany-report-on-observance-of-standards-and-codes-fiscal-transparency-16864/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/30/germany-report-on-observance-of-standards-and-codes-fiscal-transparency-16864/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/30/germany-report-on-observance-of-standards-and-codes-fiscal-transparency-16864/bundle-manifest.json)

## Bibliographic details
- Published: September 8, 2003
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451810370.002

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### Assessment overview
- This report provides an assessment of fiscal transparency in Germany.
- The assessment has two parts:
  - A description of practices, prepared by the IMF staff on the basis of discussions with the authorities, their comprehensive responses to the fiscal transparency questionnaire, and other available information.
  - An IMF staff commentary on fiscal transparency in Germany.
- The assessment focuses on the information that the federal government and its agencies provide about the general government.

### Scope and subject matter
- Subjects covered: Auditing, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM).
- Keywords included in the source: accounting system, audit office, Auditing, balance sheet, Budget planning and preparation, budget year, CR, equity holding, federal budget, final accounts, Finance plan, general government, Global, government guarantee, government policy, ISCR.

### Methodology
- Basis for the description of practices:
  - Discussions with the authorities.
  - Authorities' comprehensive responses to the fiscal transparency questionnaire.
  - Other available information.
- Followed by an IMF staff commentary on fiscal transparency.

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/30/germany-report-on-observance-of-standards-and-codes-fiscal-transparency-16864_