## Manual on Fiscal Transparency

_Manuals & Guides, January 28, 2002_

## Source details

**Canonical URL:** [Manual on Fiscal Transparency](https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158)

## Other formats

- [Markdown version](/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158/index.md)
- [Structured JSON version](/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158/index.json)
- [Bundle manifest](/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158/bundle-manifest.json)

## Bibliographic details
- Published: January 28, 2002
- Series: Manuals & Guides
- DOI: https://doi.org/10.5089/9781589060555.069

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### Overview
- 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.

### Key contents and themes
- Principles and practices for fiscal transparency.
- Priorities for improving fiscal transparency.
- Open budget preparation, execution, and reporting.
- OECD best practices for budget transparency.

### Target audience and subject coverage
- 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.

### Implementation guidance and priorities (implicit policy focus)
- Establish and apply detailed principles and practices consistent with the Code of Good Practices on Fiscal Transparency.
- Prioritize reforms that improve openness across:
  - Budget preparation.
  - Budget execution.
  - Fiscal reporting and disclosure.
- Adopt OECD best practices to enhance budget transparency.

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_Source: https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/manual-on-fiscal-transparency-15158_