Budget Classification

Author/Editor:

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

Publication Date:

December 30, 2009

Electronic Access:

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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(s):

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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