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Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries

  • Seth E. Terkper
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    The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual.

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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=21501
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    Paper provided by International Monetary Fund in its series IMF Working Papers with number 08/116.

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    Length: 26
    Date of creation: 01 May 2008
    Date of revision:
    Handle: RePEc:imf:imfwpa:08/116
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    1. Pokar Khemani & Jack Diamond, 2005. "Introducing Financial Management Information Systems in Developing Countries," IMF Working Papers 05/196, International Monetary Fund.
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