Front Matter Page
INTERNATIONAL MONETARY FUND
Fiscal Affairs Department
Conceptual Design: A Critical Element of a Government Financial Management Information System Project
Prepared by Abdul Khan and Mario Pessoa
Authorized for distribution by Carlo Cottarelli
April 2010
DISCLAIMER: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the authors and do not necessarily represent those of the IMF or IMF policy.
| JEL Classification Numbers: | H59, H61.H63, H69, H83 |
|---|---|
| Keywords: | budget system, cash management, conceptual design, government financial management information system, public accounting, public expenditure, public finance, treasury. |
| Authors’ E-Mail Addresses: | AKhan3@imf.org and MPessoa@imf.org |
| JEL Classification Numbers: | H59, H61.H63, H69, H83 |
|---|---|
| Keywords: | budget system, cash management, conceptual design, government financial management information system, public accounting, public expenditure, public finance, treasury. |
| Authors’ E-Mail Addresses: | AKhan3@imf.org and MPessoa@imf.org |
TECHNICAL NOTES AND MANUALS
Conceptual Design: A Critical Element of a Government Financial Management Information System Project
Prepared by Abdul Khan and Mario Pessoa
This paper addresses the following main questions:
What is a conceptual design for a GFMIS, and why is it critical to the success of a GFMIS project?
What are the key factors that influence the preparation of the conceptual design?
Who are the main stakeholders in the preparation of the conceptual design?
What are the main considerations when defining the scope and coverage of a GFMIS?
What key issues related to the budget management framework, business processes, and reporting requirements should be covered in a conceptual design?
What is a reasonable sequence of activities to prepare the conceptual design?