01689cas a2200241 a 4500 AALejournalIMF009632 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451830095 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Nepal : Report on Observance of Standards and Codes; Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (29 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 of Nepal discusses fiscal transparency practices. Broad objectives of fiscal policy have been included in the budget speech, but the sustainability of fiscal policy over the longer term is not examined. Public reporting in relation to performance of the programs during budget implementation is weak. The government has undertaken a review of overall economic development and revised the estimates of revenue and expenditure. Internal control procedures are not fully effective, and the accounting system needs to be substantially strengthened. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2007/346 Full text available on IMF http://elibrary.imf.org/view/journals/002/2007/346/002.2007.issue-346-en.xml IMF e-Library