IMF Staff Country Reports

United States: Report on Observance of Standards and Codes-Fiscal Transparency

August 5, 2003

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United States: Report on Observance of Standards and Codes-Fiscal Transparency, (USA: International Monetary Fund, 2003) accessed November 21, 2024

Summary

This paper analyzes the Report on the Observance of Standards and Codes on fiscal transparency for the United States. It assesses fiscal transparency practices in the United States against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It reviews the description of practice, prepared by the IMF staff on the basis of discussions with the United States authorities and their responses to the fiscal transparency questionnaire, and provides a commentary of IMF staff on fiscal transparency in the United States.

Subject: Budget planning and preparation, Extra-budgetary funds, Financial statements, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM)

Keywords: Budget authority, Budget document, Budget planning and preparation, Budget process, Budget resolution, Budget year, CR, Extra-budgetary funds, Financial statement, Financial statements, Fiscal accounting and reporting, ISCR, President's budget, Trust fund

Publication Details

  • Pages:

    38

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2003/243

  • Stock No:

    1USAEA0012003

  • ISBN:

    9781451839555

  • ISSN:

    1934-7685