Cover Technical Notes and Manuals
Budget Classification
Author:
Mr. Dominique Bouley
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Ms. Davina F. Jacobs
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Jean-Luc Hélis
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2009: Issue 006
Language:
English
Publication Date:
30 Dec 2009
DOI:
https://doi.org/10.5089/9781462343478.005
ISBN:
9781462343478
ISSN:
2075-8669
Pages:
19
Keywords:
TNM; break; center; budget; budget classification; chart of accounts; government finance statistics; poverty-reducing expenditure; program budgeting; public financial management; classification scheme; sound budget management system; budget request; budget nomenclature; Budget planning and preparation; Functional classification; Economic classification; Global
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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 determines the manner in which the budget is recorded, presented and reported, and as such has a direct impact on the transparency and coherence of the budget. The note describes the main features of a sound budget classification system, structuring of a budget classification system, and the relationship between budget classification and the chart of accounts.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund
Volume 2009: Issue 006