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This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Hungary. The paper discusses that from 2004, and in the context of the 2004 budget law, the use of privatization receipts has been limited to financing infrastructure development projects included in the central budget and approved by Parliament. Hungary’s 2003 Pre-Accession Economic Program submitted to the European Commission improved its analysis of medium-term fiscal risks and provided an estimate of the structural fiscal deficit.

Financial statements --- Fiscal policy --- Disclosure of information --- Statistics --- Statistical analysis --- Statistical data --- Statistical methods --- Statistical science --- Mathematics --- Econometrics --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Information, Disclosure of --- Truthfulness and falsehood --- Standards --- Government policy --- Hungary --- Economic conditions --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- Public Administration --- Public Sector Accounting and Audits --- Budgeting & financial management --- Public finance & taxation --- Management accounting & bookkeeping --- Budget planning and preparation --- Fiscal transparency --- Expenditure --- Internal audit --- Public financial management (PFM) --- Budget --- Expenditures, Public --- Auditing, Internal

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This paper presents an Update to the Report on the Observance of Standards and Codes on the Fiscal Transparency Module for Pakistan. Under the Project for Improvement of Financial Reporting and Auditing (PIFRA), key steps to enhance fiscal reporting and monitoring were taken recently. Accounting offices that process budget data are gradually being transformed to support the New Accounting Model and new information technology processes. Nineteen sites, including two core federal accounting offices, are now online. Data reconciliation issues are being addressed by fiscal monitoring committees operating both at the federal and provincial levels.

Fiscal policy --- Financial statements --- Disclosure of information --- Statistics --- Statistical analysis --- Statistical data --- Statistical methods --- Statistical science --- Mathematics --- Econometrics --- Information, Disclosure of --- Truthfulness and falsehood --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Standards --- Government policy --- Pakistan --- Economic conditions. --- Economic policy. --- Budgeting --- Public Finance --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- Auditing --- Budgeting & financial management --- Financial reporting, financial statements --- Management accounting & bookkeeping --- Budget execution and treasury management --- Budget planning and preparation --- Fiscal transparency --- Fiscal reporting --- Public financial management (PFM) --- Budget

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The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the decentralization process, but key fiscal aspects have yet to be defined. The current distribution of fiscal responsibilities between the central government and local governments is legally defined, but the allocation of expenditure responsibilities and intergovernmental transfers need further clarification.

Fiscal policy --- Financial statements --- Disclosure of information --- Statistics --- Statistical analysis --- Statistical data --- Statistical methods --- Statistical science --- Mathematics --- Econometrics --- Information, Disclosure of --- Truthfulness and falsehood --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Standards --- Government policy --- Peru --- Economic conditions --- Economic policy. --- Budgeting --- Macroeconomics --- Public Finance --- Labor --- National Budget --- Budget Systems --- Public Enterprises --- Public-Private Enterprises --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- Fiscal Policy --- Debt --- Debt Management --- Sovereign Debt --- Budgeting & financial management --- Civil service & public sector --- Public finance & taxation --- Financial administration & public finance law --- Budget planning and preparation --- Public sector --- Expenditure --- Fiscal transparency --- Budget execution and treasury management --- Economic sectors --- Public financial management (PFM) --- Public debt --- Budget --- Expenditures, Public --- Debts, Public