{
  "title": "Guatemala: Technical Assistance Report-Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, August 4, 2023",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472",
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  "summary": "[This report is only available in Spanish] This report provides an updated assessment of fiscal transparency practices in Guatemala, aligning with the Fiscal Transparency Code (FTC) established by the International Monetary Fund (IMF).",
  "sections": [
    {
      "heading": "Overview and scope",
      "content": "- Report provides an updated assessment of fiscal transparency practices in Guatemala, aligned with the Fiscal Transparency Code (FTC) established by the International Monetary Fund (IMF).\n- [This report is only available in Spanish]"
    },
    {
      "heading": "Historical baseline (2016 evaluation)",
      "content": "- 4 practices rated as advanced\n- 4 practices rated as good\n- 17 practices rated as basic\n- 10 practices fell below the basic level\n- The practice concerning public-private partnerships was not rated"
    },
    {
      "heading": "Current evaluation — key findings",
      "content": "- The number of practices rated as basic or below has decreased to 17.\n- Practices rated as good and advanced have increased to 19.\n- Present composition of ratings:\n  - 7 practices at the advanced level\n  - 12 practices at the good level\n  - 11 practices at the basic level\n  - Does not meet the minimum requirements of the CTF in 6 practices\n- Comparative position: Guatemala’s scores are similar to other Latin American countries and emerging market economies that have undergone the same evaluation."
    },
    {
      "heading": "Pillar performance",
      "content": "- Strongest areas:\n  - Pillar I, \"Fiscal Reporting\"\n  - Pillar III, \"Fiscal Risks\"\n- Weaker area:\n  - Pillar II, \"Fiscal Budgets and Forecasts\" — scores are comparatively lower"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472/index.md)",
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    "Published: August 4, 2023",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9798400249396.002",
    "Report provides an updated assessment of fiscal transparency practices in Guatemala, aligned with the Fiscal Transparency Code (FTC) established by the International Monetary Fund (IMF).",
    "[This report is only available in Spanish]",
    "4 practices rated as advanced",
    "4 practices rated as good",
    "17 practices rated as basic",
    "10 practices fell below the basic level",
    "The practice concerning public-private partnerships was not rated",
    "The number of practices rated as basic or below has decreased to 17.",
    "Practices rated as good and advanced have increased to 19.",
    "Present composition of ratings:",
    "Comparative position: Guatemala’s scores are similar to other Latin American countries and emerging market economies that have undergone the same evaluation.",
    "Strongest areas:",
    "Weaker area:"
  ],
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  "generatedAtUtc": "2026-09-11T21:13:50.751Z"
}