IMF Staff Country Reports

Honduras: Report on the Observance of Standards and Codes-Fiscal Transparency Module

Publication Date:

February 6, 2002

Electronic Access:

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Summary:

This report assesses the Observance of Standards and Codes on Fiscal Transparency Module for Honduras. Honduras has made good progress in recent years in improving fiscal transparency and the quality and internal consistency of fiscal data. The budget documentation has recently been improved and gives more complete information on the government’s fiscal activity in the framework of appropriate institutional, economic, and programmatic classifications. Recent quarterly and monthly reports make it possible to monitor financial execution of the budget and physical execution of investment projects.

Series:

Country Report No. 2002/016

Subject:

Budget execution and treasury management Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal transparency Public financial management (PFM)