Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module

January 12, 2006

Preview Citation

Format: Chicago

Guatemala: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2006) accessed November 21, 2024

Summary

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.

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

Keywords: Budget, Budget execution and treasury management, Budget planning and preparation, Budget reporting, CR, Enterprise, Executive branch, Financial assets, Government, Government function, Government operation, Government priority, Government regulation, Government resolution, Government supplier, Government transfer, Government's enterprise sector, ISCR, Organic law, Public sector, State funds

Publication Details

Pages:

41
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2006/009
Stock No:

1GTMEA2006001
ISBN:

9781451816662
ISSN:

1934-7685

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