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Budget Classification

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...

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Bibliographic Details
Main Author: Bouley, Dominique
Other Authors: Hélis, Jean-Luc, Jacobs, Davina
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2009
Series:Technical Notes and Manuals
Subjects:
Budget Systems
Public Finance & Taxation
Functional Classification
Economic Classification
Budget Planning And Preparation
Budgeting
Budget Classification
National Government Expenditures And Related Policies: General
Expenditure
Budget
Expenditures, Public
Public Financial Management (pfm)
National Budget
Budgeting & Financial Management
Public Finance
Brazil
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary: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
Physical Description:19 pages
ISBN:9781462343478

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