## Guatemala: Technical Assistance Report-Fiscal Transparency Evaluation

_IMF Staff Country Reports, August 4, 2023_

## Source details

**Canonical URL:** [Guatemala: Technical Assistance Report-Fiscal Transparency Evaluation](https://www.imf.org/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472)

## Other formats

- [Markdown version](/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472/index.md)
- [Structured JSON version](/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472/index.json)
- [Bundle manifest](/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472/bundle-manifest.json)

## Bibliographic details
- Published: August 4, 2023
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400249396.002

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### Overview and scope
- 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]

### Historical baseline (2016 evaluation)
- 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

### Current evaluation — key findings
- 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:
  - 7 practices at the advanced level
  - 12 practices at the good level
  - 11 practices at the basic level
  - Does not meet the minimum requirements of the CTF in 6 practices
- Comparative position: Guatemala’s scores are similar to other Latin American countries and emerging market economies that have undergone the same evaluation.

### Pillar performance
- Strongest areas:
  - Pillar I, "Fiscal Reporting"
  - Pillar III, "Fiscal Risks"
- Weaker area:
  - Pillar II, "Fiscal Budgets and Forecasts" — scores are comparatively lower

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_Source: https://www.imf.org/en/publications/cr/issues/2023/08/03/guatemala-technical-assistance-report-fiscal-transparency-evaluation-537472_