## Budget Classification

_Technical Notes and Manuals, December 30, 2009_

## Source details

**Canonical URL:** [Budget Classification](https://www.imf.org/en/publications/tnm/issues/2016/12/31/budget-classification-23470)

## Other formats

- [Markdown version](/en/publications/tnm/issues/2016/12/31/budget-classification-23470/index.md)
- [Structured JSON version](/en/publications/tnm/issues/2016/12/31/budget-classification-23470/index.json)
- [Bundle manifest](/en/publications/tnm/issues/2016/12/31/budget-classification-23470/bundle-manifest.json)

## Bibliographic details
- Authors: Dominique Bouley, Davina F. Jacobs, Jean-Luc Hélis
- Published: December 30, 2009
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781462343478.005

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### Summary and Purpose
- 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.

### Main features of a sound budget classification system (as described)
- Ensures consistent recording, presentation, and reporting of the budget.
- Directly affects transparency and coherence of the budget.
- Covers economic classification and functional classification as core elements.
- Supports program budgeting and poverty-reducing expenditure tracking (keywords indicate thematic coverage).

### Structuring a budget classification system (as described)
- Emphasizes the role of a clear classification scheme and budget nomenclature.
- Links between budget classification and the chart of accounts are highlighted to ensure coherence in financial reporting and accounting.
- Supports budget planning and preparation, budget requests, and center-level reporting (keywords reflect focus areas).

### Relationship with the chart of accounts
- The note examines how budget classification interfaces with the chart of accounts to align classification codes with accounting records and reporting requirements.

### Key statistics and publication metadata
- Authors: Dominique Bouley, Davina F. Jacobs, Jean-Luc Hélis
- Date: December 30, 2009
- Series: Technical Notes and Manuals No. 2009/006
- Issue: 006
- Volume: 2009
- Pages: 19
- DOI: https://doi.org/10.5089/9781462343478.005
- ISBN: 9781462343478
- ISSN: 2075-8669
- Stock No: TNMEA2009006
- Formats: Full text also available in Spanish; Download PDF; More Formats on IMF eLibrary; Order a Print Copy

### Subject areas and keywords (as listed)
- 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

### Disclaimer (as provided in source)
- 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.

*Source: IMF Technical Notes and Manuals — "Budget Classification" by Dominique Bouley, Davina F. Jacobs, and Jean-Luc Hélis (December 30, 2009).*

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## Content in this bundle

- **Box 1. Using the Government Finance Statistics Manual**
  - [Box 1. Using the Government Finance Statistics Manual (Markdown version)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/tnm/2009/_tnm0906.pdf.md){rel="alternate" type="text/markdown"}
  - [Box 1. Using the Government Finance Statistics Manual (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/tnm/2009/_tnm0906.pdf){rel="external" type="application/pdf"}
- **_tnm0906s**
  - [_tnm0906s (Markdown version)](/-/media/websites/imf/imported-publications/external/spanish/pubs/ft/tnm/2009/_tnm0906s.pdf.md){rel="alternate" type="text/markdown"}
  - [_tnm0906s (PDF)](/-/media/websites/imf/imported-publications/external/spanish/pubs/ft/tnm/2009/_tnm0906s.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/tnm/issues/2016/12/31/budget-classification-23470_