Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module

Author: International Monetary Fund

Volume/Issue: Volume 2006 Issue 009

Publication date: January 2006

ISBN: 9781451816662

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Public Finance , ISCR , CR , government , enterprise , budget , executive branch , organic law , government resolution , government transfer , government supplier , government regulation , government function , government priority , state funds , financial assets , government operation , government's enterprise sector , Budget planning and preparation , Budget execution and treasury management , Budget reporting , Public sector

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Summary

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.