{
  "title": "Samoa: Report on Observance of Standards and Codes—Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, March 2, 2005",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/samoa-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18090",
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  "summary": "This report reviews the Observance of Standards and Codes on the Fiscal Transparency Module for Samoa. The assessment reveals that as a result of reforms over a number of years, Samoa has made substantial progress in improving fiscal transparency and now meets the standards in the Fiscal Transparenc",
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    {
      "heading": "Executive assessment",
      "content": "- The assessment reviews the Observance of Standards and Codes on the Fiscal Transparency Module for Samoa.\n- As a result of reforms over a number of years, Samoa has made substantial progress in improving fiscal transparency.\n- Samoa now meets the standards in the Fiscal Transparency Code in a significant number of areas."
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    {
      "heading": "Legal and institutional framework",
      "content": "- There is a comprehensive and modern legal framework for fiscal management.\n- The central bank has effective independence."
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      "heading": "Budgetary coverage and reliability",
      "content": "- The budget is comprehensive and reliable."
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      "heading": "Accounting, reporting, and fiscal disclosure",
      "content": "- The public accounts are timely and comprehensive.\n- There is quite extensive reporting of noncash items."
    },
    {
      "heading": "Subjects and keywords covered",
      "content": "- Subject: Budget planning and preparation, Expenditure, Financial statements, Fiscal accounting and reporting, Fiscal risks, Public financial management (PFM)\n- Keywords: accounting system, budget document, budget estimate, Budget planning and preparation, budget year, central government, CR, debt management responsibility, Financial statements, Fiscal accounting and reporting, government budget, government guarantee, government policy, ISCR, minister of finance\n\n---\n\n Content in this bundle\n\n- cr0570\n  - cr0570 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr0570 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: March 2, 2005",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451840704.002",
    "The assessment reviews the Observance of Standards and Codes on the Fiscal Transparency Module for Samoa.",
    "As a result of reforms over a number of years, Samoa has made substantial progress in improving fiscal transparency.",
    "Samoa now meets the standards in the Fiscal Transparency Code in a significant number of areas.",
    "There is a comprehensive and modern legal framework for fiscal management.",
    "The central bank has effective independence.",
    "The budget is comprehensive and reliable.",
    "The public accounts are timely and comprehensive.",
    "There is quite extensive reporting of noncash items.",
    "Subject: Budget planning and preparation, Expenditure, Financial statements, Fiscal accounting and reporting, Fiscal risks, Public financial management (PFM)",
    "Keywords: accounting system, budget document, budget estimate, Budget planning and preparation, budget year, central government, CR, debt management responsibility, Financial statements, Fiscal accounting and reporting, government budget, government guarantee, government policy, ISCR, minister of finance",
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