Treasury Single Account: An Essential Tool for Government Cash Management

Technical Notes and Manuals, October 17, 2011

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Treasury Single Account: An Essential Tool for Government Cash Management

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Bibliographic details

• Authors: Israel Fainboim Yaker, Sailendra Pattanayak
• Published: October 17, 2011
• Series: Technical Notes and Manuals
• DOI: https://doi.org/10.5089/9781475504699.005

Overview and Purpose

• Technical note and manual addressing the design, implementation, and benefits of a treasury single account (TSA).
• Publication date: October 17, 2011.
• Authors: Israel Fainboim Yaker, Sailendra Pattanayak.
• Series: Technical Notes and Manuals No. 2011/004; Issue: 004; Volume: 2011; Pages: 23.
• DOI: https://doi.org/10.5089/9781475504699.005
• ISBN: 9781475504699
• ISSN: 2075-8669

Core Findings and Analytical Themes

• Fragmentation problem:
  • Discusses the problems of fragmented government banking arrangements and how a treasury single account (TSA) could address them.
• TSA concept and features:
  • Explains the concept of a TSA and describes its features.
• Design issues:
  • Discusses the design issues that need to be considered in setting up a TSA system.
• Implementation sequencing and preconditions:
  • Discusses the preconditions and key sequencing and implementation issues that need to be addressed in establishing a TSA.

Subject Coverage and Keywords

• Subject areas:
  • Banking, Commercial banks, Currencies, Financial institutions, Fiscal accounting and reporting, Government cash management, Money, Public financial management (PFM), Treasury Single Account
• Keywords:
  • bank accounts, bank statement, banking arrangement, cash management, Commercial banks, Currencies, Fiscal accounting and reporting, Government cash management, ledger accounts, liquidity management, public financial management, TNM, transaction processing, treasury management, treasury single account, TSA, TSA coverage, TSA implementation, TSA reform, TSA regime, TSA structure, TSA system, TSA transactions

Practical Guidance Emphasized

• Design considerations to be assessed when establishing a TSA system (high-level):
  • Coverage of accounts and transactions to be included in the TSA.
  • Institutional roles and responsibilities for treasury and commercial banks.
  • Detailed transaction processing and ledger-account arrangements.
  • Liquidity management mechanisms and cash forecasting.
• Preconditions and sequencing highlighted for implementation:
  • Legal and regulatory framework adjustments.
  • Operational readiness of treasury and bank systems.
  • Phased implementation and prioritization of account consolidation.

Availability and Formats

• Full text available in Spanish.
• Full text available via IMF eLibrary in multiple formats.

Technical Note and Manual: "Treasury Single Account: An Essential Tool for Government Cash Management", Technical Notes and Manuals 2011, 004 (2011).

Content in this bundle

• _tnm1104
  • _tnm1104 (Markdown version)
  • _tnm1104 (PDF)
• La Cuenta Única de Tesorería: Una herramienta esencial para la gestión de tesorería del gobierno
  • La Cuenta Única de Tesorería: Una herramienta esencial para la gestión de tesorería del gobierno (Markdown version)
  • La Cuenta Única de Tesorería: Una herramienta esencial para la gestión de tesorería del gobierno (PDF)