Technical Notes and Manuals Volume 2011 Issue 003: Chart of Accounts: A Critical Element of the Public Financial Management Framework (2011)

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Chart of Accounts: A Critical Element of the Public Financial Management Framework

Author:

Sailendra Pattanayak

Sailendra Pattanayak
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Julie Patricia Cooper

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Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2011: Issue 003

Language:: English

Publication Date:: 17 Oct 2011

DOI:: https://doi.org/10.5089/9781475510218.005

ISBN:: 9781475510218

ISSN:: 2075-8669

Pages:: 27

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

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.

Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2011: Issue 003

Language:: English

Publication Date:: 17 Oct 2011

DOI:: https://doi.org/10.5089/9781475510218.005

ISBN:: 9781475510218

ISSN:: 2075-8669

Pages:: 27

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

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 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

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Technical Notes and Manuals

ISSN:: 2075-8669

Publisher:: International Monetary Fund

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