01714cas a2200241 a 4500 AALejournalIMF006850 230101c9999 xx r poo 0 0eng d 5.00 USD 9781455212620 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Timor-Leste : Report on Observance of Standards and Codes (ROSC)-Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2010. 1 online resource (58 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 Timor-Leste is a unitary state and has made significant progress with improving its fiscal transparency. The government has adopted a transparent, fiscally sustainable governance framework for the petroleum sector. Nonetheless, there are still many areas in which Timor-Leste diverges from the International Monetary Fund Code for clarity of roles and responsibilities, openness of the budget process, public availability of information, and guarantees of integrity. Particular attention should be paid to improvement of the systems consolidating fiscal information and enabling fiduciary responsibilities of the Ministry of Finance. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2010/340 Full text available on IMF http://elibrary.imf.org/view/journals/002/2010/340/002.2010.issue-340-en.xml IMF e-Library