Samoa: Report on Observance of Standards and Codes

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

March 2, 2005

Summary

This report reviews the Observance of Standards and Codes on the Fiscal Transparency Module for Samoa. The assessment reveals that as a result of reforms over a number of years, Samoa has made substantial progress in improving fiscal transparency and now meets the standards in the Fiscal Transparency Code in a significant number of areas. There is a comprehensive and modern legal framework for fiscal management. The central bank has effective independence. The budget is comprehensive and reliable, the public accounts are timely and comprehensive, and there is quite extensive reporting of noncash items.

Subject: Budget planning and preparation, Expenditure, Financial statements, Fiscal accounting and reporting, Fiscal risks, Public financial management (PFM)

Keywords: accounting system, budget document, budget estimate, Budget planning and preparation, budget year, central government, CR, debt management responsibility, Financial statements, Fiscal accounting and reporting, government budget, government guarantee, government policy, ISCR, minister of finance

Pages:
24
Volume:
2005
DOI:
https://doi.org/10.5089/9781451840704.002
Issue:
070
Series:
Country Report No. 2005/070
Stock No:
1WSMEA2005001
ISBN:
9781451840704
ISSN:
1934-7685

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