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Fiscal Policy

Virtual : Develop a Unified Chart of Accounts for Royal Government of Bhutan


Session No.: SA 21.25V

Location: Thimpu, Bhutan

Date: May 17-21, 2021 (1 week)

Primary Language: English

    Target Audience

    Officers from Ministry of Finance, line ministries and other agencies who have been nominated as members of the Task force assigned the responsibility of development of a unified chart of accounts which is aligned with GFSM 2014 and other international standards.

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    No formal qualifications are required. Basic understanding of the concepts of chart of accounts would be helpful.

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    Course Description

    The workshop on Developing a Unified Chart of Accounts will expose the nominated officials to the structure of CoA in GFS Manual 2014, offer opportunities to the participants to discuss how various countries have worked to upgrade their Chart of Accounts and how have they leveraged it thereafter to drive further PFM Reforms.

    The workshop will also assist  officers in preparation of a concept note for developing a unified Chart of Accounts and drawing up a prioritized action plan to operationalize it.

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    Course Objectives

    Upon completion of this workshop, participants should be able to:  

    • understand the structure of a Unified Chart of Accounts;
    • prepare a concept note on development of a unified Chart of Accounts;
    • contribute to design and development of a Unified Chart of Accounts for Royal Government of Bhutan
    • contribute to future PFM reforms.
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