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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التفاصيل البيبلوغرافية
المؤلف الرئيسي: Bouley, Dominique
مؤلفون آخرون: Helis, Jean-Luc, Jacobs, Davina
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2009.
سلاسل:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/006
الوصول للمادة أونلاين:Full text available on IMF
الوصف
الملخص: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.
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وصف مادي:1 online resource (19 pages)
التنسيق:Mode of access: Internet
تدمد:2075-8669
وصول:Electronic access restricted to authorized BRAC University faculty, staff and students