Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module
IMF Staff Country Reports, January 12, 2006
Source details
- Canonical URL
- Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module
Other formats
Bibliographic details
- Published: January 12, 2006
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451816662.002
Assessment findings
- The report assesses fiscal transparency practices in Guatemala against the requirements of the IMF Code of Good Practices on Fiscal Transparency.
- The assessment finds that Guatemala "has progressed in certain important aspects of fiscal transparency."
- Specific advances identified:
- Modernization of budget, treasury, and accounting procedures.
- Improved management and control of public funds.
- Preparation of timely budget execution reports.
- The annual budget and the ministry of finance website "provide increasingly complete information on central government activities."
Technical areas highlighted
- Budget execution and treasury management.
- Budget planning and preparation.
- Budget reporting.
- Fiscal accounting and reporting.
- Public financial management (PFM).
- Expenditure and economic sectors related to public finance.
Subjects and keywords (as provided)
- Subject: Budget execution and treasury management, Budget planning and preparation, Budget reporting, Economic sectors, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public sector.
- Keywords: budget, Budget execution and treasury management, Budget planning and preparation, Budget reporting, CR, enterprise, executive branch, financial assets, government, government function, government operation, government priority, government regulation, government resolution, government supplier, government transfer, government's enterprise sector, ISCR, organic law, Public sector, state funds.
Content in this bundle
- _cr0609 - Executive Summary