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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
Front Matter
International Monetary Fund. Fiscal Affairs Dept.

-privadas (Public-Private Partnership Promotion Commission) COPECO Comisión Permanente de Contingencias (Permanent Commission on Contingencies) DGCP Dirección General de Crédito Público (Directorate General of Public Credit) DGID Dirección General de Instituciones Descentralizadas (Directorate General of Decentralized Institutions) DGIP Dirección General de Inversión Pública (Directorate General of Public Investment) DGP Dirección General de Presupuesto (Directorate General of Budget) DGPMF Dirección General de Política Macrofiscal

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.