Series: Technical Notes and Manuals
Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 December 2009
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...