Chart of Accounts: A Critical Element of the Public Financial Management Framework
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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 and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts
Series:
Technical Notes and Manuals No. 2011/003
Subject:
Budget classification Budget execution and treasury management Budget planning and preparation Chart of accounts Fiscal accounting and reporting Public financial management (PFM)
Notes:
Full text also available in Spanish.
English
Publication Date:
October 17, 2011
ISBN/ISSN:
9781475510218/2075-8669
Stock No:
TNMEA2011003
Pages:
27
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