Core Functional Requirements for Fiscal Management Systems

March 1, 1994

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then outlines a methodology for planning systems development and proposes strategies for implementing the methodology in transitional and developing economies.

Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public financial management (PFM)

Keywords: accounting system, accounts payable, budget preparation process, cash management, computer system, general ledger, WP

Pages:
54
Volume:
1994
DOI:
https://doi.org/10.5089/9781451844450.001
Issue:
027
Series:
Working Paper No. 1994/027
Stock No:
WPIEA0271994
ISBN:
9781451844450
ISSN:
1018-5941

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