IMF Staff Country Reports

Costa Rica: Report on Observance of Standards and Codes: Fiscal Transparency Module

November 30, 2007

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Costa Rica: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2007) accessed December 25, 2024

Summary

This report on the Observance of Standards and Codes on Fiscal Transparency on Costa Rica analyzes open budget preparation and assurances of integrity. A number of initiatives currently under way would further advance fiscal transparency. A clearer division of responsibilities for monetary and fiscal policies would require a strong commitment to recapitalizing fully the central bank. Policy responsibilities across general government institutions should be clarified and coordination improved. Internal audit processes should be strengthened to ensure the integrity of the financial management systems.

Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public sector

Keywords: Annual budget, Budget document, Budget execution and treasury management, Budget planning and preparation, Budget process, Budgetary authority, Cash management, Central bank, CR, Customs authorities, Final accounts, Global, Government holding, Internal audit, ISCR, Private sector, Public sector

Publication Details

  • Pages:

    39

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2007/372

  • Stock No:

    1CRIEA2007001

  • ISBN:

    9781451809671

  • ISSN:

    1934-7685