IMF Staff Country Reports

Indonesia: Report on Observance of Standards and Codes: Fiscal Transparency Module

September 26, 2006

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Format: Chicago

International Monetary Fund. "Indonesia: Report on Observance of Standards and Codes: Fiscal Transparency Module", IMF Staff Country Reports 2006, accessed 12/14/2025, https://doi.org/10.5089/9781451818390.002

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Summary

The abstract summarizes the Report on Observance of Standards and Codes and Fiscal Transparency Module of Indonesia. It highlights that a strategy for improving transparency and strengthening fiscal management should be included in the reform program, including implementing recent changes in legislation. It also discusses the clarity of roles and responsibilities, open budget preparation, executing, and reporting. The Executive Board stressed the need to deepen reforms in the central government budgetary sector and to have comprehensive general government transparency.

Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal policy, Public debt, Public financial management (PFM)

Keywords: accounting policy, annual budget, balance sheet, Budget planning and preparation, cash position, CR, Fiscal accounting and reporting, fiscal year, government asset, government regulation, income tax, internal audit, ISCR, local government, minister of finance