IMF Staff Country Reports

Spain: Report on the Observance of Standards and Codes—Fiscal Transparency Module

February 17, 2005

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Spain: Report on the Observance of Standards and Codes—Fiscal Transparency Module, (USA: International Monetary Fund, 2005) accessed September 18, 2024

Summary

This report examines the Observance of Standards and Codes on Fiscal Transparency for Spain. The assessment reveals that over the last several years, Spain has made major progress not only in macroeconomic and fiscal adjustment, but also in modernizing and strengthening its fiscal institutions and in disseminating information about the government’s operations. As a result, it now fully meets or exceeds the IMF Code of Good Practices on Fiscal Transparency standards in many areas. There remain, nevertheless, certain aspects in which further progress would be desirable.

Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal accounting and reporting, Public enterprises, Public financial management (PFM), Public sector

Keywords: Accounting system, Annual budget, Budget document, Budget planning and preparation, CCAA expenditure, CR, Final accounts, Fiscal accounting and reporting, Fiscal year, General State administration, Government holding, Internal audit, ISCR, Private sector, Public enterprises, Public sector, State authorization, State budget

Publication Details

  • Pages:

    43

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2005/058

  • Stock No:

    1ESPEA2005003

  • ISBN:

    9781451812121

  • ISSN:

    1934-7685