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

Author: International Monetary Fund

Volume/Issue: Volume 2005 Issue 070

Publication date: March 2005

ISBN: 9781451840704

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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.

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

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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.