Budget Classification
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determines the manner in which the budget is recorded, presented and reported, and as such has a direct impact on the transparency and coherence of the budget. The note describes the main features of a sound budget classification system, structuring of a budget classification system, and the relationship between budget classification and the chart of accounts.
Series:
Technical Notes and Manuals No. 2009/006
Subject:
Budget classification Budget planning and preparation Economic classification Expenditure Functional classification Public financial management (PFM)
Notes:
Full text also available in Spanish.
English
Publication Date:
December 30, 2009
ISBN/ISSN:
9781462343478/2075-8669
Stock No:
TNMEA2009006
Pages:
19
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