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Budget Classification

Author

Listed:
  • Mr. Dominique Bouley
  • Ms. Davina F. Jacobs
  • Jean-Luc Hélis

Abstract

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.

Suggested Citation

  • Mr. Dominique Bouley & Ms. Davina F. Jacobs & Jean-Luc Hélis, 2009. "Budget Classification," IMF Technical Notes and Manuals 2009/006, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2009/006
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23470
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    Citations

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    Cited by:

    1. Ramón López & Amparo Palacios, 2014. "Why has Europe Become Environmentally Cleaner? Decomposing the Roles of Fiscal, Trade and Environmental Policies," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 58(1), pages 91-108, May.
    2. Cem Dener & Joanna Alexandra Watkins & William Leslie Dorotinsky, 2011. "Financial Management Information Systems : 25 Years of World Bank Experience on What Works and What Doesn't," World Bank Publications - Books, The World Bank Group, number 2297.

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