Treasury System Design: A Value Chain Approach

28 Pages Posted: 3 Mar 2006

See all articles by E. Tandberg

E. Tandberg

International Monetary Fund (IMF) - Fiscal Affairs Department

Date Written: July 2005

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.

Keywords: Treasury systems, budget reforms

JEL Classification: H61

Suggested Citation

Tandberg, E., Treasury System Design: A Value Chain Approach (July 2005). IMF Working Paper, Vol. , pp. 1-28, 2005. Available at SSRN: https://ssrn.com/abstract=888022

E. Tandberg (Contact Author)

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

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