Chart of Accounts: A Critical Element of the Public Financial Management Framework
  • 1 https://isni.org/isni/0000000404811396, International Monetary Fund
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
Technical Notes and Manuals

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