Budget Classification

Author/Editor:

Dominique Bouley ; Davina F. Jacobs ; Jean-Luc Hélis

Publication Date:

December 30, 2009

Electronic Access:

Free Full Text (PDF file size is 150 KB).Use the free Adobe Acrobat Reader to view this PDF file

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 author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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.

Series:

Technical Notes and Manuals No. 2009/06

Subject:

Notes:

Full text also available in Spanish.

English

Publication Date:

December 30, 2009

ISBN/ISSN:

9781462343478/2075-8669

Stock No:

TNMEA2009006

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

19

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