{
  "title": "Switzerland: Report on Observance of Standards and Codes: Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, July 7, 2009",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/switzerland-report-on-observance-of-standards-and-codes-fiscal-transparency-module-23063",
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  "summary": "This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland. The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined.",
  "publishDate": "2009-07-07",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Assessment summary",
      "content": "- This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland.\n- The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined.\n- The federal budget process is governed by a precise legal framework.\n- A coherent medium-term fiscal framework provides a clear context for budget decisions.\n- The accuracy of macroeconomic forecasts compares favorably with private sector counterparts.\n- There are some areas, however, where further measures could be considered."
    },
    {
      "heading": "Notable strengths identified",
      "content": "- Fiscal role of the executive and legislative branches clearly defined.\n- Legal framework for management of federal public finances clearly defined.\n- Federal budget process governed by a precise legal framework.\n- Coherent medium-term fiscal framework providing context for budget decisions.\n- Macroeconomic forecast accuracy compares favorably with private sector counterparts."
    },
    {
      "heading": "Areas for further consideration",
      "content": "- Some areas where further measures could be considered (no additional detail provided in the source content)."
    },
    {
      "heading": "Subject and keywords",
      "content": "- Subject: Auditing, Budget planning and preparation, Expenditure, Financial statements, Fiscal accounting and reporting, Public financial management (PFM)\n- Keywords: annual budget, Auditing, Budget planning and preparation, budget year, cash flow, central government, corporation sector, CR, final accounts, Financial statements, Fiscal accounting and reporting, fiscal policy, forecasting record, General government report, Global, government Finance Statistics Manual, government regulation, government unit, internal audit, ISCR, line item, policy decision making\n\n---\n\n Content in this bundle\n\n- cr09201 — Executive Summary\n  - cr09201 — Executive Summary (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr09201 — Executive Summary (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/switzerland-report-on-observance-of-standards-and-codes-fiscal-transparency-module-23063"
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    "Published: July 7, 2009",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451807424.002",
    "This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland.",
    "The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined.",
    "The federal budget process is governed by a precise legal framework.",
    "A coherent medium-term fiscal framework provides a clear context for budget decisions.",
    "The accuracy of macroeconomic forecasts compares favorably with private sector counterparts.",
    "There are some areas, however, where further measures could be considered.",
    "Fiscal role of the executive and legislative branches clearly defined.",
    "Legal framework for management of federal public finances clearly defined.",
    "Federal budget process governed by a precise legal framework.",
    "Coherent medium-term fiscal framework providing context for budget decisions.",
    "Macroeconomic forecast accuracy compares favorably with private sector counterparts.",
    "Some areas where further measures could be considered (no additional detail provided in the source content).",
    "Subject: Auditing, Budget planning and preparation, Expenditure, Financial statements, Fiscal accounting and reporting, Public financial management (PFM)",
    "Keywords: annual budget, Auditing, Budget planning and preparation, budget year, cash flow, central government, corporation sector, CR, final accounts, Financial statements, Fiscal accounting and reporting, fiscal policy, forecasting record, General government report, Global, government Finance Statistics Manual, government regulation, government unit, internal audit, ISCR, line item, policy decision making",
    "**_cr09201 — Executive Summary**"
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