## 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](https://www.imf.org/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371/bundle-manifest.json)

## Bibliographic details
- Published: September 27, 2007
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451806083.002

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### 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)

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/barbados-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21371_