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Treasury System Design: A Value Chain Approach

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  • Mr. Eivind Tandberg

Abstract

Treasury systems enable governments to prepare financial plans, implement annual budgets, handle cash resources, provide fiscal accounts, and ensure control and accountability. The design of these systems varies considerably across countries, reflecting differences in priorities, country capacities, and political traditions. The paper develops a generic value chain for a treasury system and discusses the choices that are made in designing that system. The paper provides an indicative set of good practices for treasury design in different groups of countries. The generic model and the proposed good practices are compared to the actual treasury systems in seven countries.

Suggested Citation

  • Mr. Eivind Tandberg, 2005. "Treasury System Design: A Value Chain Approach," IMF Working Papers 2005/153, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2005/153
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    References listed on IDEAS

    as
    1. Mr. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 2003/002, International Monetary Fund.
    2. Ali Hashim & Bill Allan, 2001. "Treasury Reference Model," World Bank Publications - Books, The World Bank Group, number 13943, December.
    3. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 35-66.
    4. International Monetary Fund, 1996. "Budget Processes and Commitment to Fiscal Discipline," IMF Working Papers 1996/078, International Monetary Fund.
    5. Ali Hashim & Allister J. Moon, 2004. "Treasury Diagnostic Toolkit," World Bank Publications - Books, The World Bank Group, number 15062, December.
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