Republic of Serbia: Report on Observance of Standards and Codes: Fiscal Transparency Module

May 14, 2009

Preview Citation

Format: Chicago

Republic of Serbia: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2009) accessed December 24, 2024

Summary

This report provides an assessment of fiscal transparency practices in Serbia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. Serbia has made solid advances in fiscal transparency in recent years, but there are still some major shortcomings. This report recommends that effective prioritization and execution of the budget process should be strengthened by integrating the National Investment Plan consistently into budget preparation and reporting. Commitment control should also be fully enforced so that any expenditure arrears can be comprehensively monitored.

Subject: Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal risks, Public debt, Public financial management (PFM)

Keywords: Budget planning and preparation, CR, Final accounts, Fiscal accounting and reporting, Fiscal risks, General government, General government balance, Government activity, Government entity, Government financing, Government ownership, Government regulation, Government transaction, Government website, ISCR, Local government, Republic budget, Republic budget estimate

Publication Details

Pages:

54
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2009/144
Stock No:

1SRBEA2009002
ISBN:

9781451834925
ISSN:

1934-7685

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