IMF Staff Country Reports

Germany: Report on Observance of Standards and Codes-Fiscal Transparency

September 8, 2003

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International Monetary Fund. "Germany: Report on Observance of Standards and Codes-Fiscal Transparency", IMF Staff Country Reports 2003, 286 (2003), accessed April 18, 2025, https://doi.org/10.5089/9781451810370.002

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Summary

This report provides an assessment of fiscal transparency in Germany. The assessment has two parts. The first is 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. The second part is an IMF staff commentary on fiscal transparency in Germany. This assessment focuses on the information that the federal government and its agencies provide about the general government.

Subject: Auditing, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM)

Keywords: 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

Publication Details

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