{
  "title": "Costa Rica: Fiscal Transparency Assessment",
  "publication": "IMF Staff Country Reports, October 30, 2013",
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  "summary": "This paper discusses pilot fiscal transparency assessment for Costa Rica. The assessment confirmed that Costa Rica has various excellent and sophisticated fiscal transparency practices.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- This paper discusses a pilot fiscal transparency assessment for Costa Rica.\n- The assessment confirmed that Costa Rica has various excellent and sophisticated fiscal transparency practices.\n- However, weaknesses do persist in some areas."
    },
    {
      "heading": "Confirmed strengths and practices",
      "content": "- Institutional coverage with annual consolidated budgetary information for the entire public sector and monthly information for the Executive Branch.\n- Information produced regarding tax expenditures.\n- An independent Office of the Comptroller General of the Republic that audits budget balances by May of the following year.\n- A medium-term budgetary framework and budgetary projections with forecasts of key macroeconomic variables and the assumptions on which they are based."
    },
    {
      "heading": "Areas for attention",
      "content": "- Weaknesses persist in some areas (no additional details provided on the page)."
    },
    {
      "heading": "Thematic coverage (as listed)",
      "content": "- Budget execution and treasury management\n- Budget planning and preparation\n- Economic sectors\n- Expenditure\n- Fiscal reporting\n- Public financial management (PFM)\n- Public sector"
    },
    {
      "heading": "Keywords (as listed)",
      "content": "- accounts payable\n- budget approval\n- Budget execution and treasury management\n- Budget planning and preparation\n- budget target\n- central government\n- CR\n- executive branch\n- fiscal report\n- Fiscal reporting\n- Global\n- government state\n- ISCR\n- public finance\n- Public sector\n\nInternational Monetary Fund, Fiscal Affairs Dept., \"Costa Rica: Fiscal Transparency Assessment\", IMF Staff Country Reports, October 30, 2013.\n\n---\n\n Content in this bundle\n\n- Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013\n  - Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013\n  - Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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    "Published: October 30, 2013",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484316733.002",
    "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.",
    "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.",
    "Weaknesses persist in some areas (no additional details provided on the page).",
    "accounts payable",
    "budget approval",
    "budget target",
    "central government",
    "CR",
    "executive branch",
    "fiscal report",
    "Global",
    "government state",
    "ISCR",
    "public finance",
    "**Costa Rica: Fiscal Transparency Assessment; IMF Country Report 13/316; October 2013**",
    "**Costa Rica: Evaluación de Transparencia Fiscal; FMI, Informe del país 13/316; Octubre de 2013**"
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