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

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  • International Monetary Fund

Abstract

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.

Suggested Citation

  • International Monetary Fund, 2007. "Costa Rica; Report on Observance of Standards and Codes: Fiscal Transparency Module," IMF Staff Country Reports 07/372, International Monetary Fund.
  • Handle: RePEc:imf:imfscr:07/372
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