Budget Classification

Dominique Bouley, Davina Jacobs and Jean-Luc Hélis

No 2009/006, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

Keywords: TNM; break; center; budget; budget classification; chart of accounts; government finance statistics; poverty-reducing expenditure; program budgeting; public financial management; classification scheme; sound budget management system; budget request; budget nomenclature; Budget planning and preparation; Functional classification; Economic classification; Global (search for similar items in EconPapers)
Pages: 19
Date: 2009-12-30
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Citations: View citations in EconPapers (2)

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