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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.
International Monetary Fund. Fiscal Affairs Dept.

Railway Company) FOPRIDEH Federación de Organizaciones Privadas de Desarrollo de Honduras (Federation of Honduran Private Development Organizations) FOSEDE Fondo de Seguros de Depósitos (Deposit Insurance Fund FTC Código de Transparencia Fiscal (Fiscal Transparency Code) FTS Fideicomiso Tasa de Seguridad (Security Trust Fund) GDDS Sistema General de divulgación de datos (General Data Dissemination System) GDP Gross domestic product GFSM Government Financial Statistics Manual IAIP Instituto de Acceso a la