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Business and Economics > Budgeting

You are looking at 1 - 5 of 5 items for :

  • Type: Journal Issue x
  • Governmental Property x
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Cover IMF Staff Country Reports
Vietnam: Technical Assistance Report-Government Finance Statistics (June 10–14, 2019)
International Monetary Fund. Statistics Dept.
The main purpose of the mission was to continue TA to assist with upgrading the compilation and dissemination of fiscal data and GFS in Vietnam in line with the international standard, the Government Finance Statistics Manual 2014 (GFSM 2014).
Keywords:
ISCR; CR; GFS data; TA mission; data from TABMIS; GFS project; final accounts; Government finance statistics; Financial statements; Budget planning and preparation; Government asset management
Cover IMF Staff Country Reports
Vietnam: Technical Assistance Report-Government Finance Statistics (June 10–14, 2019)
International Monetary Fund. Statistics Dept.
The main purpose of the mission was to continue TA to assist with upgrading the compilation and dissemination of fiscal data and GFS in Vietnam in line with the international standard, the Government Finance Statistics Manual 2014 (GFSM 2014).
Keywords:
ISCR; CR; GFS data; TA mission; data from TABMIS; GFS project; final accounts
Cover Technical Notes and Manuals
Plan de cuentas: Un componente crucial del marco para la gestión financiera pública
Sailendra Pattanayak
and
Julie Patricia Cooper
Los principales temas tratados en esta Nota Técnica de Orientación (TNM) son los siguientes: • Se analizan la finalidad de un plan de cuentas y su importancia en la gestión financiera pública. • Se analizan las necesidades de los actores interesados en un marco típico de gestión financiera pública que deben reflejarse en un plan de cuentas • Se analiza la función del plan de cuentas en la contabilidad presupuestaria y financiera. • Se analiza la relación entre el plan de cuentas y los sistemas integrados de información sobre gestión financiera (SIIGF). • Se explican los pasos fundamentales para identificar los requerimientos de datos y estructuras para elaborar un plan de cuentas.
Keywords:
TNM; COA structure; accounting system; COA segment; COA configuration; COA framework
Cover Technical Notes and Manuals
Chart of Accounts: A Critical Element of the Public Financial Management Framework
Sailendra Pattanayak
and
Julie Patricia Cooper
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
Keywords:
TNM; COA structure; accounting system; COA segment; COA configuration; COA framework; chart of accounts; budget management; accounting; reporting; financial management; information system; IFMIS; budget classification; public finance; COA design; accounting classification; government control; government function; government business process; control account; Fiscal accounting and reporting; Budget execution and treasury management; Budget planning and preparation; Global
Cover IMF Working Papers
The Cost of Government and the Misuse of Public Assets
Mr. Tej Prakash
and
Mr. Vito Tanzi
This paper deals with efficiency in the public sector. It argues that the habit of relating efficiency to public spending, as is generally done, may give wrong results when, as is often the case, public institutions use public assets (land, buildings, etc.) without imputing a cost for that use. The paper argues that, because of lack of incentives, governments are often wasteful in their use of publicly held assets. It recommends the creation of “cadastres” of publicly owned assets that could be used for several purposes including increasing public sector efficiency.
Keywords:
WP; government; country; asset; government decision; national income; public assets; capital charges; efficiency in government; budget; cadastres of public assets; countries wonder; government policy; government land; governments of Australia; Public sector; Asset valuation; Financial statements; Budget planning and preparation; Australia and New Zealand