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A handbook on financial management information systems for government : a practitioners guide for setting reform priorities, systems design, and implementation (英语)

Automation of government financial management (GFM) systems is one of the core elements of the reform program since ready availability of timely and accurate information is critical to the management of government finances and public funds; and it may simply not be possible to obtain the information required for economic management in a timely manner without some degree of automation, in view of the large transaction volumes involved and their dispersal across multiple sites around the country. These systems are also referred to as integrated financial management information systems (IFMIS). As described in this handbook, IFMIS consists of a number of modules which support the different functional processes associated with GFM. These include modules for macroeconomic forecasting, budget preparation, budget execution (including cash management, accounting, and fiscal reporting), managing the size of the civil service establishment and its payroll and pensions, debt management, tax administration, and auditing. This handbook tries to fulfill the need and to provide information related to the entire systems life cycle, including the setting of reform priorities, designing systems functionality and architecture, and during systems implementation and ongoing operation and maintenance. In doing so, the author draws on his experience gained while managing, assisting, and advising on the implementation of World Bank financed projects for the implementation of such systems over the last 30 years in countries of the former Soviet Union, Eastern Europe, the Caribbean, South and East Asia, and Africa. The handbook discusses the policy prerequisites, scope, and functionality of these systems in detail. It describes the steps and issues involved in systems design, procurement, and implementation. This includes project management structures required, the main activities involved in systems implementation, the type of technology architecture that needs to be deployed to implement the systems, and what technology choices need to be made, the main cost drivers and how long can systems implementation be expected to take, and the critical success factors that determine successful outcomes. The handbook also highlights key failure points in the design, implementation, and maintenance of these systems.


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  • 文件名称

    A handbook on financial management information systems for government : a practitioners guide for setting reform priorities, systems design, and implementation

  • 关键词

    Poverty Reduction & Economic Management;danish international development;Public Financial Management;public expenditure management handbook;information systems and technology;budget execution process;government financial resources;chart of account;minister of finance;budget classification structure;choice of technology;good financial management;cash management function;budget classification system;manual accounting system;government fiscal management;Science and Technology;managing public expenditure;support to bank;budget execution report;term of data;information systems architecture;assessment of tax;commercial accounting system;accounting and reporting;accrual accounting basis;availability of information;goodness of fit;budget execution data;payment of bills;budget execution system;risk mitigation strategy;project management structure;transaction process;fiscal reporting;Budget Management;information flow;system design;fiscal control;large transaction;public fund;operational issues;treasury system;institutional framework;Political Economy;fiscal deficit;information architecture;legal framework;information requirement;financial operation;accurate information;technology architecture;treasury function;treasury manager;application software;integrated system;audit agency;design of systems;reform priorities;operational sustainability;data gathering;security control;requirement use;road map;primary information;reference book;telecommunication network;revenue administration;information availability;loan term;automated system;budget allocation;diverse stakeholder;audit trail;data exchange;fiduciary responsibility;financial system;customs tariff;government budget;ready access;budget reform;government's budget;technology choice;budget appropriation;adequate provision;donor agencies;technical expertise;legal basis;cash position;budget system;banking arrangements;functional requirements;project execution;budget formulation;learning experience;Transition economies;transition economy;customs administration;contract system;fiscal agent;public money;financial control;universal blueprints;language use;language barrier;noncommercial purposes;subsidiary right;core modules;systems maintenance;payment transaction;borrowing requirement;technology platform;diagnostic study;fiscal problem;reform strategy;finance manager;government fund;managing debt;outstanding bill;approximate cost;primary concern;approved budget;accounting staff;borrowing strategy;computer program;primary interface;project finance;domestic loan;excise tax;import duty;financial statement;geographical distribution;agency programs;government pension;expenditure requests;operational agency;baseline data;signature authority;reporting requirement;general practice;government operation;fiscal position;sustainable operation;Revenue Management;macroeconomic forecast;short listing;financial reporting;accounting standards;Tax Administration;core system;payment function;treasury network;management capacity;