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

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.
Year of publication:
2007-10-11
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Budgetary policy | Fiscal transparency | Reports on the Observance of Standards and Codes | mtef | expenditure | expenditures | contingent liabilities | budget execution | medium-term expenditure framework | fiscal policy | budgetary funds | budget preparation | capital expenditure | tax expenditures | budget documents | budgetary activities | public financial institutions | expenditure framework | central government budget | medium-term expenditure | budget document | financial management | budget implementation | budget documentation | accrual accounting | accounting standards | budget estimates | internal audit | public financial management | cash accounting | open budget preparation | medium term expenditure framework | government finance statistics | reports on budget execution | defense expenditures | government finance | recurrent expenditures | current budget | budgetary process | information on budget execution | government guarantees | budget proposal | expenditure components | composition of expenditures | budget allocations | government revenue | classification of expenditures | budget formulation manual | fiscal discipline | accrual accounting system | resource allocation | tax expenditure | budget submissions | budgetary framework | external audit | annual accounts | total expenditure | budget classification | budget information | budget discussion | budget coverage | government budget execution | expenditure commitments | government accounts | expenditure projections | government policy | government funding | budget formulation | audit institutions | budget transactions | decentralization | treasury department | budgetary constraints | budget requirement | budget process | internal control | medium term expenditure | volume of expenditure | central government revenue | budget preparation guidelines
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Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Notes:
The text is part of a series IMF Staff Country Reports Number 07/346 2 pages long
Source:
Persistent link: https://www.econbiz.de/10011243390
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