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

This Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados. The report reveals that Barbados has a number of good practices on fiscal transparency including a legal requirement to publish the budget Estimates, the annual report of the accountant general, and the annual Report of the auditor general as well as websites that provide data on budget outturn for current and previous years. The outturn prior to the budget year is provided alongside budget estimates, which are provided on a gross basis according to administrative, economic, program, and functional classifications.
Year of publication:
2007-09-27
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Fiscal transparency | Budgetary policy | Government expenditures | Revenues | budget estimates | fiscal activities | budget process | extrabudgetary funds | quasi-fiscal activities | budget preparation | budget preparation process | budget circular | internal audit | contingent liabilities | fiscal data | external audit | financial management | budget documentation | budget documents | accrual accounting | tax administration | public investment | budget transfers | budget document | budget department | government budget | annual budget | central government budget | budget management | public debt | capital expenditure | budget outturn | budget execution | fiscal reports | fiscal sustainability | fiscal reporting | internal control | budget law | fiscal risks | accounting standards | public finance | government finance statistics | budget year | government finance | treasury department | open budget preparation | international accounting standards | financial management information | revenue collection | fmis | fiscal position | public financial institutions | budget classification | financial management information system | treasury single account | cash accounting | debt service | fiscal aggregates | accrual budgeting | budget requests | fiscal policy objectives | fiscal policy | fiscal management | government policies | fiscal affairs department | public financial institution | fiscal outturn | capital expenditures | reports on budget execution | tax revenues | fiscal rules | annual accounts | central government fiscal | government securities | fiscal affairs | public investment program | current budget | fiscal roles | budget coverage | budget implementation | government accounts | public finances | actual expenditure | tax policy | annual budget process | tax administrations | government expenditure | extrabudgetary ? funds | budget proposals | government accounting | primary expenditure | central chart of accounts | fiscal cost | tax changes | central government financial management information system | accrual accounting principles | government policy | fiscal incentives | cash flow statement | current expenditures | fiscal policies | budget development | central government expenditure | tax collections | control of budget execution | interest expenditure | budget framework | fiscal report | government guarantee | general budget | fiscal information | tax system | government guarantees | tax reductions | government deposits | fiscal governance | tax credits | fiscal agent | tax rates | government budget estimates | tax base | fiscal framework | budget outturns | public finance legislation | fiscal risk
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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 07/338 4 pages long
Source:
Persistent link: https://www.econbiz.de/10011242467
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