Germany: Report on Observance of Standards and Codes-Fiscal Transparency
IMF Staff Country Reports, September 8, 2003
Source details
- Canonical URL
- Germany: Report on Observance of Standards and Codes-Fiscal Transparency
Other formats
Bibliographic details
- Published: September 8, 2003
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451810370.002
Assessment overview
- This report provides an assessment of fiscal transparency in Germany.
- The assessment has two parts:
- A description of practices, prepared by the IMF staff on the basis of discussions with the authorities, their comprehensive responses to the fiscal transparency questionnaire, and other available information.
- An IMF staff commentary on fiscal transparency in Germany.
- The assessment focuses on the information that the federal government and its agencies provide about the general government.
Scope and subject matter
- Subjects covered: Auditing, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM).
- Keywords included in the source: accounting system, audit office, Auditing, balance sheet, Budget planning and preparation, budget year, CR, equity holding, federal budget, final accounts, Finance plan, general government, Global, government guarantee, government policy, ISCR.
Methodology
- Basis for the description of practices:
- Discussions with the authorities.
- Authorities' comprehensive responses to the fiscal transparency questionnaire.
- Other available information.
- Followed by an IMF staff commentary on fiscal transparency.