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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...

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

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

Volume: 10

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2010

DOI: http://dx.doi.org/10.5089/9781455275434.005

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...

Modernizing Cash Management

Modernizing Cash Management »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 October 2009

DOI: http://dx.doi.org/10.5089/9781462304127.005

ISBN: 9781462304127

Keywords: government cash management, cash planning, reforms, cash management, budget, central bank, debt, revenues

This technical note describes the objectives of modern cash management. The note highlights that cash management is necessary because there are mismatches between the timing of payments and the availability of cash...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

DOI: http://dx.doi.org/10.5089/9781498313650.005

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Reforming Budget System Laws

Reforming Budget System Laws »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Ian Lienert , and Israel Fainboim Yaker

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2010

DOI: http://dx.doi.org/10.5089/9781462394937.005

ISBN: 9781462394937

Keywords: budget system law reform executive legislature, budget, annual budget, revenues, debt, budget system

This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budg...

Revenue Administration
			: Autonomy in Tax Administration and the Revenue Authority Model

Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model »

Volume: 10

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

DOI: http://dx.doi.org/10.5089/9781462353569.005

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...

Transition to Accrual Accounting

Transition to Accrual Accounting »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Stephen Mayes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

DOI: http://dx.doi.org/10.5089/9781462371730.005

ISBN: 9781462371730

Keywords: Government accounting, goverment accounting, accural accounting, cash accounting, GFSM 2001, goverment financial reporting, IPSASB, accounting standards, budget classification, chart of accounts

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual...

Modernizing Cash Management

Modernizing Cash Management »

Source: Modernizing Cash Management

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 October 2009

ISBN: 9781462304127

Keywords: government cash management, cash planning, reforms, cash management, budget, central bank, debt, revenues

This technical note describes the objectives of modern cash management. The note highlights that cash management is necessary because there are mismatches between the timing of payments and the availability of cash...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Source: Prevention and Management of Government Arrears

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Reforming Budget System Laws

Reforming Budget System Laws »

Source: Reforming Budget System Laws

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Ian Lienert , and Israel Fainboim Yaker

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2010

ISBN: 9781462394937

Keywords: budget system law reform executive legislature, budget, annual budget, revenues, debt, budget system

This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budg...