{
  "title": "Greece: Report on the Observance of Standards and Codes—Fiscal Transparency Module—Update",
  "publication": "IMF Staff Country Reports, February 10, 2005",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/greece-report-on-the-observance-of-standards-and-codes-fiscal-transparency-module-update-18045",
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  "summary": "This paper presents an update to the Report on the Observance of Standards and Codes (ROSC)—Fiscal Transparency Module for Greece.",
  "sections": [
    {
      "heading": "Executive summary",
      "content": "- This paper presents an update to the Report on the Observance of Standards and Codes (ROSC)—Fiscal Transparency Module for Greece.\n- Progress since joining the European Union includes:\n  - Separating government from nongovernment functions.\n  - More tightly delineating the boundaries between the government and the rest of the public sector.\n  - Development of a consistent legal framework to support these changes.\n- Remaining issues:\n  - A few areas where roles and responsibilities could be more clearly defined."
    },
    {
      "heading": "Key findings",
      "content": "- Institutional and legal advances:\n  - A consistent legal framework has been developed to separate government from nongovernment functions and to delineate public sector boundaries.\n- Implementation gaps:\n  - Certain roles and responsibilities within the public sector remain insufficiently defined."
    },
    {
      "heading": "Thematic coverage",
      "content": "- Subjects addressed in the report:\n  - Auditing\n  - Budget execution and treasury management\n  - Budget planning and preparation\n  - Expenditure\n  - Fiscal accounting and reporting\n  - Fiscal transparency\n  - Public financial management (PFM)"
    },
    {
      "heading": "Keywords and focus areas",
      "content": "- Keywords listed:\n  - audit, Auditing, budget, Budget planning and preparation, CR, Fiscal accounting and reporting, government, Greece, Greece's subscription, ISCR, policy objective, privatization agency, public expenditure management systems, ROSC\n\n---\n\n Content in this bundle\n\n- cr0542\n  - cr0542 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr0542 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: February 10, 2005",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451816204.002",
    "This paper presents an update to the Report on the Observance of Standards and Codes (ROSC)—Fiscal Transparency Module for Greece.",
    "Progress since joining the European Union includes:",
    "Remaining issues:",
    "Institutional and legal advances:",
    "Implementation gaps:",
    "Subjects addressed in the report:",
    "Keywords listed:",
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