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Aperçu général

Aperçu général »

Source: Manuel sur la transparence des finances publiques (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 August 2008

Language: French

ISBN: 9781589067448

Keywords: transparence des finances publiques, activités budgétaires, documentation budgétaire, engagements conditionnels, politique budgétaire, activités quasi budgétaires, processus budgétaire, budget annuel, normes, normes comptables

Contexte général 1. Le Fonds monétaire international a publié en 1998 un Code de bonnes pratiques en matière de transparence des finances publiques (ci-après, le Code) qui a conduit...

Aperçu général

Aperçu général »

Source: Guide sur la transparence des recettes des ressources naturelles

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: French

ISBN: 9781589067080

Keywords: politique budgétaire, ITIE, transparence des finances publiques, régime fiscal, pays riches en ressources naturelles, flux de recettes, activités budgétaires, gestion des recettes, fiscalité, administration fiscale

Rappel 1. Le présent Guide sur la transparence des recettes des ressources naturelles (ciaprès, le Guide) 1 applique les principes du Code de bonnes...

Aperçu général

Aperçu général »

Source: Manuel sur la transparence des finances publiques

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 June 2001

Language: French

ISBN: 9781589061279

Keywords: transparence des finances publiques, activités budgétaires, activités quasi budgétaires, politique budgétaire, engagements conditionnels, documentation budgétaire, budget annuel, données budgétaires, position budgétaire, institutions financières publiques

Contexte général 1. Le Fonds monétaire international a publié en 1998 un Code de bonnes pratiques en matière de transparence des finances publiques (ci-après, le Code) qui a conduit...

Appendice

Appendice »

Source: Manuel sur la transparence des finances publiques

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 June 2001

Language: French

ISBN: 9781589061279

Keywords: transparence des finances publiques, activités budgétaires, activités quasi budgétaires, politique budgétaire, engagements conditionnels, documentation budgétaire, budget annuel, données budgétaires, position budgétaire, institutions financières publiques

Tableau synoptique des principes et des règles fondamentales de transparence des finances publiques Principes...

Appendix

Appendix »

Source: Manual on Fiscal Transparency (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

Summary Table of Principles and Basic Requirements of Fiscal Transparency Principles...

A Basic Model of Performance-Based Budgeting

A Basic Model of Performance-Based Budgeting »

Source: A Basic Model of Performance-Based Budgeting

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Marc Robinson , and Duncan Last

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

ISBN: 9781462320271

Keywords: performance budgeting, expenditure prioritization, manging-for-result, program budgeting, expenditure review, program classification, budget, budgets, budget preparation

This technical note presents a basic model of performance-based budgeting. It describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting. The note e...

Budget Classification

Budget Classification »

Source: Budget Classification

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

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 determine...

Chart of Accounts

Chart of Accounts »

Source: Chart of Accounts : A Critical Element of the Public Financial Management Framework

Volume: 11

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 October 2011

ISBN: 9781475510218

Keywords: Financial management, Public finance, chart of accounts, budget management, accounting, reporting, information system, IFMIS, budget classification, accounts

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...

Commitment Controls

Commitment Controls »

Source: Commitment Controls

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

ISBN: 9781462392919

Keywords: public financial management, expenditure control, commitment control, fiscal discipline, payment arrears, cash planning and management, budget, budget execution, cash planning, appropriations

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as...

Conceptual Design

Conceptual Design »

Source: Conceptual Design : A Critical Element of a Successful Government Financial Management Information System Project

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2010

ISBN: 9781455275434

Keywords: budget, financial management, budget management, financial management information, budget preparation

This technical note describes need of conceptual design as a critical element of a government financial management information system project. Governments are increasingly turning to computerized financial manageme...