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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.

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