Manual on Fiscal Transparency

2007 Revised Edition

Abbreviations and Acronyms

Revised Code of Good Practices on Fiscal Transparency (2007)

Overview

1. Clarity of Roles and Responsibilities
2. Open Budget Processes
3. Public Availability of Information
4. Assurances of Integrity

Tables

1. Budget Documentation and other Fiscal Reports
2. Revenue Classification (GFS 2001)

Figures

1. Public Sector

Boxes

1. Selected Transparency Initiatives
2. Nonmarket Nonprofit Institutions
3. OECD Principles of Corporate Governance: Principle V on Disclosure and Transparency
4. Characteristics of Transparent Regulations: OECD Policy Recommendations
5. PPP Arrangements in Chile
6. Authority over Natural Resource Assets and Resource-related Borrowing
7. Revenue Forecasting
8. Medium-term Budget Frameworks
9. Fiscal Rules, Fiscal Responsibility Laws and Fiscal Transparency Laws
10. Poverty and Social Impact Analysis
11. Contingent Liabilities
12. Performance-based Budgeting
13. Extrabudgetary Activities and Fiscal Transparency
14. Fiscal Transparency and International Public Sector Accounting Standards for Financial and Fiscal Reporting
15. Stages of Payment and Payment Arrears
16. Tax Expenditure Reporting
17. Reporting of Guarantees
18. Contingent Liabilities: Valuation and Balance Sheet Treatment
19. Types of Quasi-fiscal Activity
20. Estimating the Fiscal Effects of Quasi-fiscal Activities
21. Statement of Fiscal Risks
22. Government Balance Sheets: Some Issues
23. Budget Law and Fiscal Transparency: Country Examples
24. Freedom of Information Acts
25. Fiscal Transparency and Data Dissemination Standards
26. Data Quality Framework: Main Dimensions
27. Code of Conduct for Public Officials
28. INTOSAI Guidelines for Internal Control Standards
29. INTOSAI Lima Declaration and Auditing Standards
30. The UN Fundamental Principles of Official Statistics

Appendixes

Summary Table of Principles and Basic Requirements of Fiscal Transparency

Glossary

References

Website References

Index