Code of Good Practices on Fiscal TransparencyClarity of Roles and Responsibilities -- The Scope of Government -- The Framework for Fiscal Management -- Public Availability of Information -- Provision of Comprehensive Information on Fiscal Activity -- Obligations Regarding Publication -- Open Budget Preparation, Execution, and Reporting -- Budget Documentation -- Budget Presentation -- Procedures for Budget Execution -- Fiscal Reporting -- Assurances of Integrity -- Data Quality Standards -- Public and Independent Scrutiny -- Basic Requirements of Fiscal Transparency -- Best Practices of Fiscal Transparency -- OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency -- Characteristics of Transparent Regulations -- Budget Law-Different Traditions -- Code of Conduct for Public Officials -- Budget and Fiscal Reports -- Contingent Liabilities, Policy Obligations, and Implicit Liabilities -- Tax Expenditure Reporting -- Types of Quasi-Fiscal Activity -- Estimating the Fiscal Effects of Quasi-Fiscal Activities -- Government Balance Sheets: Some Issues -- Budget Law and Fiscal Transparency -- OECD Best Practices for Budget Transparency -- Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries -- Statement of Fiscal Risks -- Fiscal Transparency and International Standards for Financial and Fiscal Reporting -- The Public Sector Balance -- INTOSAI Guidelines for Internal Control Standards -- Stages of Payment and Payment Arrears -- Fiscal Transparency and Data Dissemination Standards -- Revenue Forecasting -- Data Quality Framework-Main Dimensions -- INTOSAI Auditing Standards -- The UN Fundamental Principles of Official Statistics.
