IMF Staff Country Reports

Slovak Republic: Report on the Observance of Standards and Codes-Fiscal Transparency Module—Update

March 2, 2005

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Slovak Republic: Report on the Observance of Standards and Codes-Fiscal Transparency Module—Update, (USA: International Monetary Fund, 2005) accessed November 21, 2024

Summary

This paper presents an Update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for the Slovak Republic. The 2003 ROSC update noted important further progress by Slovakia in bringing fiscal transparency close to international best practice, including by improving the coverage and availability of fiscal information; advancing work on international reporting standards; and improving the reporting of contingent liabilities and expenditure arrears. The government has clarified financial relations with state-owned enterprises, applying an ex ante dividend policy in preparing the public administration budget for 2005–07.

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

Keywords: Accrual accounting, Budget, Budget planning and preparation, CR, Government function, ISCR, Public enterprises, State, State budget, State final accounts, State treasury

Publication Details

  • Pages:

    8

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2005/073

  • Stock No:

    1SVKEA2005003

  • ISBN:

    9781451835519

  • ISSN:

    1934-7685