This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then...

The Treasury Reference Model (TRM) gives guidelines for the design of automated treasury systems for government aiming at a) authorities within government and their advisors who are engaged in planning and implementing such systems; and b) software designers and suppliers from the private sector...

This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then...

The Treasury Reference Model (TRM) gives guidelines for the design of automated treasury systems for government aiming at a) authorities within government and their advisors who are engaged in planning and implementing such systems; and b) software designers and suppliers from the private sector...

This paper discusses basic principles underlying budget law and reviews key features of budget legislation in several OECD countries as a basis for development of budget legislation in economies in transition to a market environment (EITs). It recommends a broad structure and a number of...

A government's capacity to manage its public finances is central to its ability to deliver services. Well-functioning accounting and financial management systems are among the basics that facilitate this, and significant resources and time have been invested for the procurement and...