Samoa ; Report on Observance of Standards and Codesâ€”Fiscal Transparency Module

This report reviews the Observance of Standards and Codes on the Fiscal Transparency Module for Samoa. The assessment reveals that as a result of reforms over a number of years, Samoa has made substantial progress in improving fiscal transparency and now meets the standards in the Fiscal Transparency Code in a significant number of areas. There is a comprehensive and modern legal framework for fiscal management. The central bank has effective independence. The budget is comprehensive and reliable, the public accounts are timely and comprehensive, and there is quite extensive reporting of noncash items.

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Year of publication:	2005-03-02
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Fiscal transparency \| Reports on the Observance of Standards and Codes \| budget documents \| budget year \| fiscal risks \| fiscal management \| financial management \| central government budget \| budget estimates \| government budget \| annual budget \| fiscal forecasts \| fiscal impact \| fiscal reporting \| contingent liabilities \| public debt \| budget preparation \| government guarantees \| tax administration \| public finance \| fiscal information \| fiscal sustainability \| fiscal aggregates \| fiscal reports \| public finances \| fiscal activities \| budget outturn \| financial management information system \| fmis \| financial management information \| government spending \| government expenditures \| taxation \| fiscal balance \| government finance statistics \| aggregate budget \| output budgeting \| government finance \| tax system \| fiscal position \| medium-term budgetary projections \| public finance management \| accountability framework \| quasi-fiscal activities \| budget balance \| budget information \| budget process \| budgetary funds \| fiscal rules \| national accounts \| internal control \| budget deficit \| open budget preparation \| external audit \| budget authority \| budget aggregates \| current expenditure \| fiscal experts \| government guarantee \| fiscal accounts \| budget expenditure \| budget documentation \| fiscal statistics \| budget execution \| current budget \| budget papers \| fiscal roles \| fiscal targets \| financial management system \| extrabudgetary funds \| current expenditures \| fiscal affairs department \| fiscal data \| government payment \| central government fiscal \| tax collection \| internal audit \| fiscal operations \| actual expenditure \| output budgeting system \| budget formulation \| budget strategy \| fiscal policy \| fiscal affairs \| government policies \| fiscal issues \| public spending \| general government expenditures \| fiscal activity \| quasi-fiscal activity \| public financial institution \| budget targets

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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 05/70 2 pages long
Source:	RePEc - Research Papers in Economics

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