IMF Staff Country Reports

Greece: Report on the Observance of Standards and Codes—Fiscal Transparency Module—Update

February 10, 2005

Preview Citation

Format: Chicago

International Monetary Fund. "Greece: Report on the Observance of Standards and Codes—Fiscal Transparency Module—Update", IMF Staff Country Reports 2005, 042 (2005), accessed 12/14/2025, https://doi.org/10.5089/9781451816204.002

Export Citation

  • ProCite
  • RefWorks
  • Reference Manager
  • BibTex
  • Zotero
  • EndNote

Summary

This paper presents an update to the Report on the Observance of Standards and Codes (ROSC)—Fiscal Transparency Module for Greece. As noted in previous updates of the fiscal ROSC, much progress has been made in Greece since joining the European Union in separating government from nongovernment functions, and more tightly delineating the boundaries between the government and the rest of the public sector. For this purpose, a consistent legal framework has been developed. However, there are a few areas where roles and responsibilities could be more clearly defined.

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

Keywords: audit, Auditing, budget, Budget planning and preparation, CR, Fiscal accounting and reporting, government, Greece, Greece's subscription, ISCR, policy objective, privatization agency, public expenditure management systems, ROSC