{
  "title": "Manual on Fiscal Transparency",
  "publication": "Manuals & Guides, January 28, 2002",
  "sourceUrl": "https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158",
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  "summary": "This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency.",
  "publishDate": "2002-01-28",
  "series": "Manuals & Guides",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency.\n- Includes a section on open budget preparation, execution, and reporting.\n- Presents the OECD’s best practices for achieving budget transparency.\n- Serves as a reference for economists and financial analysts on the various aspects of fiscal transparency."
    },
    {
      "heading": "Key contents and themes",
      "content": "- Principles and practices for fiscal transparency.\n- Priorities for improving fiscal transparency.\n- Open budget preparation, execution, and reporting.\n- OECD best practices for budget transparency."
    },
    {
      "heading": "Target audience and subject coverage",
      "content": "- Intended audience: economists and financial analysts.\n- Subjects covered: Budget planning and preparation; Central banks; Contingent liabilities; Fiscal accounting and reporting; Fiscal transparency; Public financial management (PFM); Quasi-fiscal operations.\n- Keywords: Australia and New Zealand; budget; budget documentation; Budget planning and preparation; Contingent liabilities; equity holding; financial asset; Fiscal accounting and reporting; government; government function; government involvement; government regulation; government sector; information; M&G; public sector agency; Quasi-fiscal operations; regularity audit procedure; revenue."
    },
    {
      "heading": "Implementation guidance and priorities (implicit policy focus)",
      "content": "- Establish and apply detailed principles and practices consistent with the Code of Good Practices on Fiscal Transparency.\n- Prioritize reforms that improve openness across:\n  - Budget preparation.\n  - Budget execution.\n  - Fiscal reporting and disclosure.\n- Adopt OECD best practices to enhance budget transparency.\n\n---\n\n\nSource: https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158"
    }
  ],
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    "Published: January 28, 2002",
    "Series: Manuals & Guides",
    "DOI: https://doi.org/10.5089/9781589060555.069",
    "Provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency.",
    "Includes a section on open budget preparation, execution, and reporting.",
    "Presents the OECD’s best practices for achieving budget transparency.",
    "Serves as a reference for economists and financial analysts on the various aspects of fiscal transparency.",
    "Principles and practices for fiscal transparency.",
    "Priorities for improving fiscal transparency.",
    "Open budget preparation, execution, and reporting.",
    "OECD best practices for budget transparency.",
    "Intended audience: economists and financial analysts.",
    "Subjects covered: Budget planning and preparation; Central banks; Contingent liabilities; Fiscal accounting and reporting; Fiscal transparency; Public financial management (PFM); Quasi-fiscal operations.",
    "Keywords: Australia and New Zealand; budget; budget documentation; Budget planning and preparation; Contingent liabilities; equity holding; financial asset; Fiscal accounting and reporting; government; government function; government involvement; government regulation; government sector; information; M&G; public sector agency; Quasi-fiscal operations; regularity audit procedure; revenue.",
    "Establish and apply detailed principles and practices consistent with the Code of Good Practices on Fiscal Transparency.",
    "Prioritize reforms that improve openness across:",
    "Adopt OECD best practices to enhance budget transparency."
  ],
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}