{
  "title": "Ireland: Fiscal Transparency Assessment",
  "publication": "IMF Staff Country Reports, July 16, 2013",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/ireland-fiscal-transparency-assessment-40780",
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  "summary": "This paper discusses Ireland’s Fiscal Transparency Assessment. The Irish government has ambitious plans to improve further the timeliness, quality, and comprehensiveness of its budgets, statistics, and accounts.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- The paper discusses Ireland’s Fiscal Transparency Assessment.\n- The Irish government has ambitious plans to improve the timeliness, quality, and comprehensiveness of its budgets, statistics, and accounts.\n- Ireland has the capacity and information to bring its fiscal transparency practices into line with international best practice standards within a reasonable time frame, and at relatively modest additional cost.\n- The Irish administration already incurs many of the fixed and ongoing costs associated with modern accrual-based accounting, and risk-based fiscal management.\n- Fiscal reporting in Ireland is characterized by a high degree of disclosure but also a high degree of fragmentation."
    },
    {
      "heading": "Key findings",
      "content": "- Ambitious government plans to improve fiscal transparency across budgets, statistics, and accounts.\n- Existing capacity and information indicate feasibility of aligning practices with international best practice.\n- Incremental improvements would require relatively modest additional cost because many fixed and ongoing costs are already incurred.\n- Current fiscal reporting combines high disclosure with high fragmentation, implying scope for consolidation and better integration."
    },
    {
      "heading": "Policy implications and recommendations (implied by assessment)",
      "content": "- Prioritize measures that improve timeliness, quality, and comprehensiveness of budgetary, statistical, and accounting outputs.\n- Leverage existing accrual-based accounting and risk-based fiscal management processes to minimize additional costs of reforms.\n- Address fragmentation in fiscal reporting to enhance coherence and accessibility of information for policymakers and the public."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subjects: Budget planning and preparation; Expenditure; Financial statements; Fiscal risks; Public debt; Public financial management (PFM)\n- Keywords: annual budget; budget documentation; Budget planning and preparation; budget year; central bank; chief financial officer; CR; debt service; Europe; expenditure forecast; Financial statements; Fiscal risks; General government financial assets; General government gross revenue; Global; government expenditure; government finance statistics manual; government spending; government support; indirect tax; ISCR; nominal GDP; public expenditure; State agency; time horizon\n\nSource: Ireland: Fiscal Transparency Assessment, IMF Staff Country Reports 2013, Issue 209\n\n---\n\n Content in this bundle\n\n- Ireland: Fiscal Transparency Assessment; IMF Country Report 13/209; March 2013\n  - Ireland: Fiscal Transparency Assessment; IMF Country Report 13/209; March 2013 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Ireland: Fiscal Transparency Assessment; IMF Country Report 13/209; March 2013 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: July 16, 2013",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484303924.002",
    "The paper discusses Ireland’s Fiscal Transparency Assessment.",
    "The Irish government has ambitious plans to improve the timeliness, quality, and comprehensiveness of its budgets, statistics, and accounts.",
    "Ireland has the capacity and information to bring its fiscal transparency practices into line with international best practice standards within a reasonable time frame, and at relatively modest additional cost.",
    "The Irish administration already incurs many of the fixed and ongoing costs associated with modern accrual-based accounting, and risk-based fiscal management.",
    "Fiscal reporting in Ireland is characterized by a high degree of disclosure but also a high degree of fragmentation.",
    "Ambitious government plans to improve fiscal transparency across budgets, statistics, and accounts.",
    "Existing capacity and information indicate feasibility of aligning practices with international best practice.",
    "Incremental improvements would require relatively modest additional cost because many fixed and ongoing costs are already incurred.",
    "Current fiscal reporting combines high disclosure with high fragmentation, implying scope for consolidation and better integration.",
    "Prioritize measures that improve timeliness, quality, and comprehensiveness of budgetary, statistical, and accounting outputs.",
    "Leverage existing accrual-based accounting and risk-based fiscal management processes to minimize additional costs of reforms.",
    "Address fragmentation in fiscal reporting to enhance coherence and accessibility of information for policymakers and the public.",
    "Subjects: Budget planning and preparation; Expenditure; Financial statements; Fiscal risks; Public debt; Public financial management (PFM)",
    "Keywords: annual budget; budget documentation; Budget planning and preparation; budget year; central bank; chief financial officer; CR; debt service; Europe; expenditure forecast; Financial statements; Fiscal risks; General government financial assets; General government gross revenue; Global; government expenditure; government finance statistics manual; government spending; government support; indirect tax; ISCR; nominal GDP; public expenditure; State agency; time horizon",
    "**Ireland: Fiscal Transparency Assessment; IMF Country Report 13/209; March 2013**"
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