{
  "title": "Colombia: Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, August 2, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/08/02/colombia-fiscal-transparency-evaluation-46148",
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  "summary": "This fiscal transparency evaluation (FTE) report assesses fiscal transparency practices in Colombia against the first three pillars of the IMF’s Fiscal Transparency Code. Fiscal forecasting and budgeting—Pillar II—is the strongest area in Colombia’s FTE.",
  "sections": [
    {
      "heading": "Evaluation scope and context",
      "content": "- This fiscal transparency evaluation (FTE) report assesses fiscal transparency practices in Colombia against the first three pillars of the IMF’s Fiscal Transparency Code.\n- Publication date: August 2, 2018.\n- Series: Country Report No. 2018/250; Issue: 250; Volume: 2018; Pages: 104.\n- DOI: https://doi.org/10.5089/9781484372159.002\n- ISBN: 9781484372159\n- ISSN: 1934-7685\n- Stock No: 1COLEA2018004\n- Publication type: IMF Staff Country Reports"
    },
    {
      "heading": "Key findings by pillar",
      "content": "- Pillar II — Fiscal forecasting and budgeting:\n  - Identified as the strongest area in Colombia’s FTE.\n  - \"Half of the related indicators are advanced,\" concentrated in:\n    - (1) orderliness of the legislative process and the adequacy of powers and information available to Congress;\n    - (2) credibility of economic and fiscal forecasts;\n    - (3) medium-term forecasts and policy orientation.\n- Pillar I — Fiscal reporting:\n  - Reveals clear strengths.\n  - Fiscal reporting practices are advanced in terms of the coverage of fiscal institutions in fiscal reports and timeliness of annual financial statements.\n- Pillar III — Fiscal risk analysis and management:\n  - Also reveals clear strengths."
    },
    {
      "heading": "Subject areas and keywords",
      "content": "- Subject: Budget planning and preparation; Expenditure; Financial statements; Fiscal reporting; Fiscal risks; Macroeconomic and fiscal forecasts; Public financial management (PFM).\n- Keywords: annual budget; balance sheet; Budget planning and preparation; central government; CR; debt management; Europe; Financial statements; fiscal policy; Fiscal risks; ISCR; Macroeconomic and fiscal forecasts; real GDP."
    },
    {
      "heading": "Document identifiers and access",
      "content": "- Format noted on the landing page: Download PDF; More Formats on IMF eLibrary; Order a Print Copy.\n- Citation example provided on the page: International Monetary Fund. Fiscal Affairs Dept. \"Colombia: Fiscal Transparency Evaluation\", IMF Staff Country Reports 2018, 250 (2018), accessed 9/11/2026, https://doi.org/10.5089/9781484372159.002\n\nSource: IMF Staff Country Reports — \"Colombia: Fiscal Transparency Evaluation\" (August 2, 2018), Country Report No. 2018/250, DOI: https://doi.org/10.5089/9781484372159.002\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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    "Published: August 2, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484372159.002",
    "This fiscal transparency evaluation (FTE) report assesses fiscal transparency practices in Colombia against the first three pillars of the IMF’s Fiscal Transparency Code.",
    "Publication date: August 2, 2018.",
    "Series: Country Report No. 2018/250; Issue: 250; Volume: 2018; Pages: 104.",
    "DOI: https://doi.org/10.5089/9781484372159.002",
    "ISBN: 9781484372159",
    "ISSN: 1934-7685",
    "Stock No: 1COLEA2018004",
    "Publication type: IMF Staff Country Reports",
    "Pillar II — Fiscal forecasting and budgeting:",
    "Pillar I — Fiscal reporting:",
    "Pillar III — Fiscal risk analysis and management:",
    "Subject: Budget planning and preparation; Expenditure; Financial statements; Fiscal reporting; Fiscal risks; Macroeconomic and fiscal forecasts; Public financial management (PFM).",
    "Keywords: annual budget; balance sheet; Budget planning and preparation; central government; CR; debt management; Europe; Financial statements; fiscal policy; Fiscal risks; ISCR; Macroeconomic and fiscal forecasts; real GDP.",
    "Format noted on the landing page: Download PDF; More Formats on IMF eLibrary; Order a Print Copy.",
    "Citation example provided on the page: International Monetary Fund. Fiscal Affairs Dept. \"Colombia: Fiscal Transparency Evaluation\", IMF Staff Country Reports 2018, 250 (2018), accessed 9/11/2026, https://doi.org/10.5089/9781484372159.002",
    "**Country Report**"
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