June 2005, International Monetary Fund (IMF)
Section 1 deals with the application of the code principles on clarity of roles and responsibilities of government to resource revenues. Section 2 focuses on public availability of information, including the application of EITI guidelines. Section 3 discusses issues related to open budget preparation, execution, and reporting, with an emphasis on the need to link resource revenues clearly to the overall goals of fiscal stabilization and long-term sustainability. Section 4 focuses on the issues of auditing resource revenue transactions to provide overall assurances of integrity.
