01681cas a2200241 a 4500 AALejournalIMF002978 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451830996 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Peru : Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2004. 1 online resource (38 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2004/109 Full text available on IMF http://elibrary.imf.org/view/journals/002/2004/109/002.2004.issue-109-en.xml IMF e-Library