Manual on Fiscal Transparency

January 28, 2002

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. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD’s best practices for achieving budget transparency.

Subject: 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

Pages:
81
Volume:
---
DOI:
https://doi.org/10.5089/9781589060555.069
Issue:
---
Series:
Manuals & Guides
Stock No:
MFTEA
ISBN:
9781589060555
ISSN:
2663-3744

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