{
  "title": "Barbados: Report on Observance of Standards and Codes: Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, September 27, 2007",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371",
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  "summary": "This Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados. The report reveals that Barbados has a number of good practices on fiscal transparency including a legal requirement to publish the budget Estimates, the annual report of the accountant general, and the a",
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      "heading": "Executive summary and key findings",
      "content": "- The Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados.\n- Barbados has a number of good practices on fiscal transparency including:\n  - A legal requirement to publish the budget Estimates.\n  - A legal requirement to publish the annual report of the accountant general.\n  - A legal requirement to publish the annual Report of the auditor general.\n  - Websites that provide data on budget outturn for current and previous years.\n- Presentation practices:\n  - The outturn prior to the budget year is provided alongside budget estimates.\n  - Budget estimates are provided on a gross basis according to administrative, economic, program, and functional classifications."
    },
    {
      "heading": "Subjects and thematic scope",
      "content": "- Auditing\n- Budget planning and preparation\n- Economic sectors\n- Expenditure\n- Fiscal accounting and reporting\n- Public enterprises\n- Public financial management (PFM)\n- Public investment and public-private partnerships (PPP)"
    },
    {
      "heading": "Keywords (as provided by source)",
      "content": "- annual budget\n- Auditing\n- budget\n- Budget planning and preparation\n- Caribbean\n- central government\n- CR\n- debt management\n- enterprise\n- equity holding\n- final accounts\n- Fiscal accounting and reporting\n- fiscal year\n- government\n- internal audit\n- ISCR\n- Public enterprises\n- Public investment and public-private partnerships (PPP)\n\n---\n\n Content in this bundle\n\n- cr07338\n  - cr07338 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr07338 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: September 27, 2007",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451806083.002",
    "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:",
    "Presentation practices:",
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    "Caribbean",
    "central government",
    "CR",
    "debt management",
    "enterprise",
    "equity holding",
    "final accounts",
    "fiscal year",
    "government",
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    "ISCR",
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