Costa Rica: Fiscal Transparency Assessment

IMF Staff Country Reports, October 30, 2013

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Costa Rica: Fiscal Transparency Assessment

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Bibliographic details

• Published: October 30, 2013
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781484316733.002

Overview

• This paper discusses a pilot fiscal transparency assessment for Costa Rica.
• The assessment confirmed that Costa Rica has various excellent and sophisticated fiscal transparency practices.
• However, weaknesses do persist in some areas.

Confirmed strengths and practices

• Institutional coverage with annual consolidated budgetary information for the entire public sector and monthly information for the Executive Branch.
• Information produced regarding tax expenditures.
• An independent Office of the Comptroller General of the Republic that audits budget balances by May of the following year.
• A medium-term budgetary framework and budgetary projections with forecasts of key macroeconomic variables and the assumptions on which they are based.

Areas for attention

• Weaknesses persist in some areas (no additional details provided on the page).

Thematic coverage (as listed)

• Budget execution and treasury management
• Budget planning and preparation
• Economic sectors
• Expenditure
• Fiscal reporting
• Public financial management (PFM)
• Public sector

Keywords (as listed)

• accounts payable
• budget approval
• Budget execution and treasury management
• Budget planning and preparation
• budget target
• central government
• CR
• executive branch
• fiscal report
• Fiscal reporting
• Global
• government state
• ISCR
• public finance
• Public sector

International Monetary Fund, Fiscal Affairs Dept., "Costa Rica: Fiscal Transparency Assessment", IMF Staff Country Reports, October 30, 2013.

Content in this bundle

• Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013
  • Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013 (Markdown version)
  • Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013 (PDF)
• Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013
  • Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013 (Markdown version)
  • Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013 (PDF)