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   <subfield code="a">International Monetary Fund.</subfield>
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   <subfield code="a">Nicaragua : </subfield>
   <subfield code="b">Report on Observance of Standards and Codes-Fiscal Transparency Module.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2002.</subfield>
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   <subfield code="a">1 online resource (22 pages)</subfield>
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   <subfield code="a">IMF Staff Country Reports</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This report assesses the Observance of Standards and Codes on the Fiscal Transparency Module for Nicaragua. Nicaragua has made notable progress in recent years in improving fiscal management and fiscal transparency. The public sector has been downsized and different branches and levels of government have been more clearly defined. The budget is providing more comprehensive information on the government's fiscal activities in the framework of institutional, programmatic, and economic classifications. The implementation of a financial management information system and a treasury single account are providing timely and more reliable information on budget execution and borrowing.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Staff Country Reports; Country Report ;</subfield>
   <subfield code="v">No. 2002/079</subfield>
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