01695cas a2200241 a 4500 AALejournalIMF003762 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451804522 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Bulgaria : Report on the Observance of Standards and Codes; Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2005. 1 online resource (35 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 This report on the Observance of Standards and Codes on Fiscal Transparency on Bulgaria explains a detailed description of practice. Important areas where Bulgaria meets the code include the consistent use of the consolidated general government as the basis for fiscal policy and reporting; and clear articulation of fiscal targets and rules. The capacity of the Minister of Finance, under the terms of the current organic budget law, to authorize additional discretionary spending in the event of revenue overperformance, is problematic because it reduces fiscal transparency and also accountability to the parliament. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2005/300 Full text available on IMF http://elibrary.imf.org/view/journals/002/2005/300/002.2005.issue-300-en.xml IMF e-Library