A Handbook on Financial Management Information Systems for ...

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A Handbook on Financial Management Information Systems for Government

A Practitioners Guide for Setting Reform Priorities, Systems Design and Implementation

(Based on a compilation of experiences in World Bank- nanced projects) Ali Hashim

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Capacity Results

M ASPEN THE AFRICA REGION | THE WORLD BANK GROUP

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A Handbook on Financial Management Information Systems for Government

A Practitioners Guide for Setting Reform Priorities, Systems Design and Implementation

(Based on a compilation of experiences in World Bank-financed projects)

Ali Hashim

? 2014 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202?473?1000 Internet:

This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent.

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Contents

Forewordix

Acknowledgementsxi

About the Authorxiii

Abbreviationsxv

iii

I.Introduction1

II.Some Basic Concepts7 Rationale for Implementing Integrated Government Fiscal Management Systems 7 Diagnostic Study7 Functional Requirements of Agencies Responsible for Economic Management 8 Considerations in the Design of an IFMIS 9 What is Involved in Setting up these Systems? 11

III.Policy Framework and Institutional Reforms 13 Policy Framework13 Budget Management Law and Associated Regulations 13 Budget Classification Structure and Chart of Accounts 14 Reporting Requirements15 Institutional Arrangements15 Arrangements for Banking Government Funds ? The Treasury Single Account (TSA)15 Arrangements for Processing Payment and Receipt Transactions 15 Alternative Institutional and Banking Arrangements for Setting up a TSA and for Processing Payment Transactions16 Other Legislation and Frameworks that Regulate the Operation of Automated Systems20 Requirement for Setting up an IT Capability 21

IV.Development of an Information Architecture for Government Fiscal Management 23 Functional Processes in Government Fiscal management (GFM) 23 Macro-Economic Forecasting23 Budget Preparation23 Budget Execution, Accounting and Fiscal Reporting 23

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