Budget Classification

By Dominique Bouley, Davina F. Jacobs, Jean-Luc Hélis

December 30, 2009

Preview Citation

Format: Chicago

Dominique Bouley, Davina F. Jacobs, and Jean-Luc Hélis. Budget Classification, (USA: International Monetary Fund, 2009) accessed October 6, 2024

Also available in: español

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.

Subject: Budget classification, Budget planning and preparation, Economic classification, Expenditure, Functional classification, Public financial management (PFM)

Keywords: Break, Budget, Budget classification, Budget nomenclature, Budget planning and preparation, Budget request, Center, Chart of accounts, Classification scheme, Economic classification, Functional classification, Global, Government finance statistics, Poverty-reducing expenditure, Program budgeting, Public financial management, Sound budget management system, TNM

Publication Details

Pages:

19
Volume:

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DOI:

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Issue:

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Series:

Technical Notes and Manuals No. 2009/006
Stock No:

TNMEA2009006
ISBN:

9781462343478
ISSN:

2075-8669

Notes

Full text also available in Spanish.

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