Barbados: Report on Observance of Standards and Codes: Fiscal Transparency Module
IMF Staff Country Reports, September 27, 2007
Source details
- Canonical URL
- Barbados: Report on Observance of Standards and Codes: Fiscal Transparency Module
Other formats
Bibliographic details
- Published: September 27, 2007
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451806083.002
Executive summary and key findings
- The Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados.
- Barbados has a number of good practices on fiscal transparency including:
- A legal requirement to publish the budget Estimates.
- A legal requirement to publish the annual report of the accountant general.
- A legal requirement to publish the annual Report of the auditor general.
- Websites that provide data on budget outturn for current and previous years.
- Presentation practices:
- The outturn prior to the budget year is provided alongside budget estimates.
- Budget estimates are provided on a gross basis according to administrative, economic, program, and functional classifications.
Subjects and thematic scope
- Auditing
- Budget planning and preparation
- Economic sectors
- Expenditure
- Fiscal accounting and reporting
- Public enterprises
- Public financial management (PFM)
- Public investment and public-private partnerships (PPP)
Keywords (as provided by source)
- annual budget
- Auditing
- budget
- Budget planning and preparation
- Caribbean
- central government
- CR
- debt management
- enterprise
- equity holding
- final accounts
- Fiscal accounting and reporting
- fiscal year
- government
- internal audit
- ISCR
- Public enterprises
- Public investment and public-private partnerships (PPP)