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Concept, Design and Implementation Issues
A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In...
Key Features, Stages, and Actors
This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objec...
Digital divide across countries and within countries continues to persist and even increased when the quality of internet connection is considered. Th...
An Essential Tool for Government Cash Management
This technical note and manual addresses the following main issues: 1. Discusses the problems of fragmented government banking arrangements and how a ...
The Digital Solutions Guidelines for Public Financial Management (Guidelines) are intended to serve as a comprehensive reference material for the asse...
A Critical Element of the Public Financial Management Framework
This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in publi...
Fiscal institutional capacity in most fragile states (FS) and several low-income developing countries (LIDCs) is much lower than in other countries. G...
The IMF’s Fiscal Transparency Code is the international standard for disclosure of information about public finances and is the centerpiece of the g...