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Argentina

1992, 1997

* (2002)

1994

1999

1999, 2001, 2004

LAFCSP Law 24156 (1992)

Bolivia

1990 (1997)

(2004) 2005

2004

SAFCO Law 1178 (1999; 1997)

Brazil

2001

1988

2000

2000

Law 10180 (2001)

Access to public Habeas Data information law

Law on fiscal transparency

Law on fiscal responsibility **

1985 * 2004

1997

2003

*** 2003

2004

1996

2002

2002

1995

* (2003) 2002

2002 1995

2004

2002

2002

2002

2002

Chile

1975

Colombia

2004

Costa Rica

2001

Dominican

1969

Republic

Ecuador

1977

El Salvador

1995

Guatemala

1997

Honduras

1976, 2004

Mexico

1976

Nicaragua

1988 (1991)

TABLE 1: FINANCIAL GOVERNANCE REFORMS IN LATIN AMERICA

Fiscal responsibility

Fiscal control

Law on fiscal control

Panama Paraguay Peru Uruguay Venezuela

Source: Author of the countries'

LOAFE Decree 1263 1975 Laws 43 (1993) and 2145 (1999) LAFPP Law 8131 (2001) LOPSP (1969)

Decree 1429 (1977, 1990) LOAFE Decree 516 (1995) LOP Decree 101-97 (1997) LOP Decree 407-76 (1976) LFSF Law (2000) LOCGRSCAP Decree 625 (1981, 1984, 2000)

Country

1999 2004 1999 2000, 2003 2002 compilation, as of December 2005. Notes: *: Under consideration; **: Joint World Bank- IMF Country ministries of economy and finance; ***: Chile introduced fiscal numerical rules in 2001 not enshrined in 1999 1992 1993 1999, 2003 1999, 2003 LAFE Law 1535 (1999) LOSNCCGR Law 27785 (2002) TOCAF Decree 95 (1991, 1999) LOAF SP (2000) and Decrees 2621 and 2268 (2003) Budget Law Database, complemented by web-based research legislation but as part of a political agreement.

Fiscal governance

Organic budget law; Organic financial administration law **

Fiscal transparency

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