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Cover IMF Staff Country Reports
Front Matter
International Monetary Fund. Fiscal Affairs Dept.

management system) SIGADE Sistema de Gestión y Análisis de la Deuda (Debt Management Information System) SINACORP Sistema Nacional de Control de los Recursos Públicos (National System for Public Resources Control) SIREP Sistema de Registro y Control de Empleados (Personnel management system) SIRFIDE Sistema de Registro de Fideicomisos (Trust funds Registry) SISERA Sistema de Seguimiento a las Recomendaciones de Auditoria (Audit recommendations monitoring system) SISOCS Sistema de Información y Seguimiento de Obras y Contratos

Keywords:
Secretaría de Estado; Información y Seguimiento de Obras y Contratos de Supervisión; Sistema Nacional de control de los Recursos Públicos; projection document; PFM legal and regulatory frameworks; Fiscal Transparency Evaluation (FTE)
Cover IMF Staff Country Reports
Honduras: Technical Assistance Report–Fiscal Transparency Evaluation
International Monetary Fund. Fiscal Affairs Dept.
This report evaluates Honduras’s fiscal transparency practices in relation to the IMF Fiscal Transparency Code (FTC). Honduras’s score is similar to those of other Latin American countries and emerging market economies that have undergone the evaluation. In relation to the fiscal transparency principles, Honduran practices are considered basic in 15 areas; good in seven areas; and advanced in six areas. Fiscal transparency practices in the area of fiscal forecasting and budgeting are the strongest, while the fiscal risk analysis and management practices are the weakest. Finally, Honduras’s current fiscal transparency practices fall short of the FTC principles in eight areas.
Keywords:
Universidad Nacional Autónoma; Desarrollo de Honduras; Dirección General de Inversión Pública; employee pension administrator; accounts payable; Banco Nacional de Desarrollo Agrícola; budget index; control de los Recursos Públicos; Unidad de Planeamiento y evaluation de la Gestión; Budget planning and preparation; Macroeconomic and fiscal forecasts; Fiscal risks; Financial statements; Central America
Cover IMF Staff Country Reports
Honduras: Technical Assistance Report–Fiscal Transparency Evaluation
International Monetary Fund. Fiscal Affairs Dept.

the transparency portal, other portals contribute to transparency in public resources management . HoncuCompras is a web-based procurement information system that disseminates and manages information on contracting procedures conducted by entities subject to provisions of the Government Procurement Law. The public platform provides access to information on suppliers, public institutions, and international cooperation for monitoring, control, and audit purposes. Another important portal is the sistema de información y seguimiento de obras y contratos de supervisión

Keywords:
line item; budget documentation; income statement; execution report; budget execution report; Budget planning and preparation; Macroeconomic and fiscal forecasts; Fiscal risks; Central America