Colombia; Report on the Observance of Standards and Codes-Fiscal Transparency Module

This report examines the Observance of Standards and Codes on Fiscal Transparency for Colombia. Colombia has made considerable progress in improving transparency in public finances. Major initiatives include: adoption of the Presidential Anti-Corruption Plan; improvement in the management of public banks; clarification of the expenditure responsibilities and resources among different levels of government; and introduction of modern accounting procedures. The legislative agenda now under way could lead to the adoption of important standards in the area of fiscal responsibility and transparency, as well as the integration and strengthening of territorial legislation.

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Year of publication:	2003-05-15
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Reports on the Observance of Standards and Codes \| fiscal transparency \| contingent liabilities \| public finances \| budget law \| internal control \| fiscal policy \| fiscal deficit \| national budget \| public debt \| fiscal responsibility \| budget execution \| general budget \| budgetary process \| debt service \| financial information system \| internal control system \| fiscal adjustment \| fiscal rules \| public finance \| organic budget law \| annual budget \| national accounts \| budgetary institutions \| budgetary allocations \| fiscal information \| tax administration \| budgetary system \| fiscal years \| national treasury \| budgetary classification \| public spending \| tax revenues \| fiscal management \| budget preparation \| fiscal situation \| decentralization \| budget management \| fiscal support \| budget cycle \| annual budgets \| budget systems \| capital expenditures \| fiscal balance \| fiscal affairs \| information on budget execution \| fiscal performance \| fiscal affairs department \| fiscal framework \| budgetary systems \| open budget preparation \| social expenditure \| budget document \| current expenditures \| public finance statistics \| fiscal risks \| government guarantee \| fiscal situations \| fiscal aggregates \| expenditure levels \| budgetary allocation \| fiscal activities \| budget system \| current expenditure \| fiscal decentralization \| budget submission \| budget expenditure \| tax base \| budget classification \| annual cash plan \| budgetary framework \| budget documentation \| budget institutions \| cash accounting \| fiscal costs \| fiscal issues \| tax revenue \| fiscal outlook \| fiscal sustainability \| current budget \| government accounting \| contingent liability \| budget year \| fiscal restructuring \| expenditure policy \| budgetary appropriations \| tax payments \| fiscal scenario \| government guarantees \| budget approval \| budget expenditures \| quasi-fiscal activities \| fiscal accounts \| expenditure programs \| annual deficit \| budgetary programs \| budget framework \| tax reform \| budgetary appropriation

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Extent:	application/pdf
Series:	IMF Staff Country Reports.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series IMF Staff Country Reports Number 03/128 4 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005599022