## Greece: Report on Observance of Standards and Codes: Fiscal Transparency Module

_IMF Staff Country Reports, February 10, 2006_

## Source details

**Canonical URL:** [Greece: Report on Observance of Standards and Codes: Fiscal Transparency Module](https://www.imf.org/en/publications/cr/issues/2016/12/31/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18885)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18885/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18885/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18885/bundle-manifest.json)

## Bibliographic details
- Published: February 10, 2006
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451816266.002

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### Executive summary
- The report provides an assessment of fiscal transparency practices in Greece in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency.
- The assessment finds that Greece has made progress, in recent years, in meeting the requirements of the fiscal transparency code.
- Progress has been most marked in the area of public availability of information, with increased publications and use of the Internet.
- At the central government level, Greek budget processes give assurances of integrity about fiscal data through independent audit and recently strengthened statistical reporting.

### Key findings
- Greece has improved public availability of fiscal information, including increased publications and Internet use.
- Central government budget processes provide assurances of integrity through:
  - independent audit
  - recently strengthened statistical reporting

### Scope and thematic coverage
- Subject areas covered:
  - Budget execution and treasury management
  - Budget planning and preparation
  - Economic sectors
  - Expenditure
  - Fiscal accounting and reporting
  - Public enterprises
  - Public financial management (PFM)
- Keywords reflected in the report:
  - accounting system
  - annual budget
  - budget document
  - Budget execution and treasury management
  - Budget planning and preparation
  - CR
  - final accounts
  - Fiscal accounting and reporting
  - fiscal year
  - government policy
  - ISCR
  - local government
  - public enterprise
  - Public enterprises

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18885_