European Parliament Library

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
Table Of Contents
Cover; Contents; I. Detailed Description of Practice; A. Clarity of Roles and Responsibilities; Boxes; 1. General Government in Costa Rica, 2005; 2. Recapitalization Needs of the Central Bank; 3. Earmarking in Costa Rica's Budget; B. Open Budget Preparation, Execution, and Reporting; 4. The Budget Preparation Process for the Budgetary Central Government; 5. The Budget Preparation Process for Deconcentrated Units, Decentralized Institutions and Municipalities; 6. The National Development Plan and the Budget Process; C. Public Availability of Information; D. Assurances of Integrity; Tables
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (40 p.)
Specific Material Designation
Form Of Item

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