Slovak Republic: Report on the Observance of Standards and Codes-Fiscal Transparency Module—Update
March 2, 2005
Summary
This paper presents an Update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for the Slovak Republic. The 2003 ROSC update noted important further progress by Slovakia in bringing fiscal transparency close to international best practice, including by improving the coverage and availability of fiscal information; advancing work on international reporting standards; and improving the reporting of contingent liabilities and expenditure arrears. The government has clarified financial relations with state-owned enterprises, applying an ex ante dividend policy in preparing the public administration budget for 2005–07.
Subject: Accrual accounting, Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal transparency, Public enterprises, Public financial management (PFM)
Keywords: Accrual accounting, budget, Budget planning and preparation, CR, government function, ISCR, Public enterprises, state, State budget, state final accounts, state treasury
Pages:
8
Volume:
2005
DOI:
Issue:
073
Series:
Country Report No. 2005/073
Stock No:
1SVKEA2005003
ISBN:
9781451835519
ISSN:
1934-7685






