Treasury System Design: A Value Chain Approach

July 1, 2005

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Format: Chicago

Eivind Tandberg. Treasury System Design: A Value Chain Approach, (USA: International Monetary Fund, 2005) accessed September 20, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Treasury systems enable governments to prepare financial plans, implement annual budgets, handle cash resources, provide fiscal accounts, and ensure control and accountability. The design of these systems varies considerably across countries, reflecting differences in priorities, country capacities, and political traditions. The paper develops a generic value chain for a treasury system and discusses the choices that are made in designing that system. The paper provides an indicative set of good practices for treasury design in different groups of countries. The generic model and the proposed good practices are compared to the actual treasury systems in seven countries.

Subject: Budget execution and treasury management, Budget planning and preparation, Fiscal accounting and reporting, Government cash management, Internal audit

Keywords: Budget unit, Cash reserves, Government decision, Management authorities, Mature economy, Treasury system, WP

Publication Details

Pages:

28
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2005/153
Stock No:

WPIEA2005153
ISBN:

9781451861723
ISSN:

1018-5941

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