Costa Rica; Report on Observance of Standards and Codes: Fiscal Transparency Module

This report on the Observance of Standards and Codes on Fiscal Transparency on Costa Rica analyzes open budget preparation and assurances of integrity. A number of initiatives currently under way would further advance fiscal transparency. A clearer division of responsibilities for monetary and fiscal policies would require a strong commitment to recapitalizing fully the central bank. Policy responsibilities across general government institutions should be clarified and coordination improved. Internal audit processes should be strengthened to ensure the integrity of the financial management systems.

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Year of publication:	2007-11-30
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgets \| Development plans \| Fiscal transparency \| Reports on the Observance of Standards and Codes \| budget process \| budgetary central government \| budget documents \| budget execution \| budgetary process \| budgetary authority \| internal audit \| external audit \| budget preparation process \| internal control \| budget preparation \| financial management \| budget execution reports \| annual budget \| fiscal losses \| medium-term fiscal framework \| fiscal risks \| budget execution data \| fiscal data \| budget guidelines \| fiscal policy \| budget framework \| public finance \| government revenue \| government expenditure \| fiscal reporting \| contingent liabilities \| tax administration \| fiscal activities \| fiscal management \| fiscal policy objectives \| public debt \| medium-term budget framework \| quasi-fiscal activities \| revenue projections \| medium-term budget \| government accounts \| government spending \| taxation \| fiscal framework \| public spending \| budget estimates \| central government budget \| government finance statistics \| fiscal coordination \| fiscal policies \| budget formulation \| cash budget \| fiscal risk \| government budget \| government policies \| public financial management \| public investment \| accounting standards \| government finance \| open budget preparation \| public investment program \| budget outturns \| budget management \| budget approval \| budget document \| fiscal sustainability analysis \| annual budgets \| budget review \| fiscal sustainability \| budgetary allocations \| government accounting \| general government expenditure \| public budgets \| fiscal aggregates \| budget circular \| public expenditure \| budget documentation \| annual budget preparation \| government budgeting \| fiscal affairs \| fiscal projections \| budget covers \| tax policy \| debt service \| budget proposals \| fiscal roles \| budget legislation \| fiscal information \| budget law \| control of budget execution \| budget projections \| fiscal affairs department \| reports on budget execution \| budgetary information \| fiscal authorities \| financial management systems \| information on budget execution \| fiscal statistics \| federal spending \| tax credit \| cash accounting \| fiscal activity \| budgetary system \| fiscal report \| fiscal variables \| performance budgeting \| public budget \| audit institutions \| fiscal outturns \| budget envelope \| budget year \| statement of fiscal policy objectives \| tax reform \| government budget estimates \| national accounts \| budget authority \| budget draft \| tax system \| government expenditures \| budget committee \| fiscal developments \| general government expenditures \| budget discussions \| resource allocation \| budget execution monitoring \| government guarantees \| tax collections \| treasury department \| expenditure growth \| budget transparency \| budget proposal \| budgetary appropriations \| fiscal balance

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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 07/372 3 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011243743