Republic of Poland: Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget
IMF Staff Country Reports, September 5, 2019
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- Republic of Poland: Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget
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Bibliographic details
- Published: September 5, 2019
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513513003.002
Mission objectives and scope
- Provide details of an IMF mission to analyse next steps in developing a standard chart of accounts (SCoA) and multi-year budget for the Republic of Poland.
- Engage with the Ministry of Finance (MoF) which has started many preparatory activities for developing the SCoA.
- Use discussions, presentations, and a mini workshop to convey the conceptual framework for a multi-dimensional SCoA and the implications of related decisions.
Key findings from the mission
- Extensive discussions and presentations during this mission afforded the mission the opportunity to convey information on the conceptual framework for the SCoA in more detail.
- Counterparts raised issues for clarification during initial meetings with the mission.
- The mini workshop helped ensure that all counterparts fully understand the parameters of a multi-dimensional SCoA and the implication of decisions related to it.
Main recommendations on the SCoA
- Present various options available to address issues discussed during the mission.
- Increase the effectiveness of the accounting users’ survey by ensuring that SCoA survey respondents are made fully aware of:
- the purpose of the survey, and
- the implications of their responses.
Thematic coverage and keywords
- Subject: Budget classification, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Medium-term budget frameworks, Public financial management (PFM)
- Keywords: administration responsibility, Budget classification, Budget planning and preparation, budgetary entity, CR, expenditure ceiling, Fiscal accounting and reporting, government entity, government objective, government transaction, government's CoA, government's PFM reform, ISCR, local government, Medium-term budget frameworks, PFM reform
Publication and document metadata
- Publication date: September 5, 2019
- Pages: 42
- Volume: 2019
- Issue: 287
- Series: Country Report No. 2019/287
- Stock No: 1POLEA2019008
- DOI: https://doi.org/10.5089/9781513513003.002
- ISBN: 9781513513003
- ISSN: 1934-7685
International Monetary Fund. Fiscal Affairs Dept. "Republic of Poland: Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget", IMF Staff Country Reports 2019, 287 (2019).
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- 1polea2019008