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

October 11, 2007

Preview Citation

Format: Chicago

Nepal: 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 of Nepal discusses fiscal transparency practices. Broad objectives of fiscal policy have been included in the budget speech, but the sustainability of fiscal policy over the longer term is not examined. Public reporting in relation to performance of the programs during budget implementation is weak. The government has undertaken a review of overall economic development and revised the estimates of revenue and expenditure. Internal control procedures are not fully effective, and the accounting system needs to be substantially strengthened.

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

Keywords: Accounting system, Annual budget, Auditing, Budget execution and treasury management, Budget planning and preparation, CR, Fiscal accounting and reporting, Fiscal policy, Government regulation, ISCR, Rate of return, Revolving fund, South Asia

Publication Details

Pages:

29
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2007/346
Stock No:

1NPLEA2007003
ISBN:

9781451830095
ISSN:

1934-7685

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