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   <subfield code="z">9781451816662</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Guatemala : </subfield>
   <subfield code="b">Report on Observance of Standards and Codes; Fiscal Transparency Module.</subfield>
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  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2006.</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (41 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 provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.</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. 2006/009</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/002/2006/009/002.2006.issue-009-en.xml</subfield>
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