Republic of Poland: Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget

September 5, 2019

Preview Citation

Format: Chicago

Republic of Poland: Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget, (USA: International Monetary Fund, 2019) accessed December 21, 2024

Summary

This Technical Assistance report on the Republic of Poland provide details of an IMF mission to analyse next steps in developing a standard chart of accounts (SCoA) and multi-year budget. The Ministry of Finance (MoF) has started many preparatory activities for developing the SCoA. Extensive discussions and presentations during this mission afforded the mission the opportunity to convey information on the conceptual framework for the SCoA in more detail. Counterparts raised issues for clarification during initial meetings with the mission. Through a mini workshop, the mission tried to ensure that all counterparts fully understand the parameters of a multi-dimensional SCoA and the implication of decisions related to it. The main recommendations of this mission on the SCoA present various options available to address issues discussed. The mission recommended increasing the effectiveness of the accounting users’ survey by ensuring that the SCoA survey respondents are made fully aware of the purpose of the survey and the implications of their responses.

Subject: Budget classification, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Medium-term budget frameworks, Public financial management (PFM)

Keywords: Administration responsibility, Budget classification, Budget planning and preparation, Budgetary entity, CR, Expenditure ceiling, Fiscal accounting and reporting, Government entity, Government objective, Government transaction, Government's CoA, Government's PFM reform, ISCR, Local government, Medium-term budget frameworks, PFM reform

Publication Details

Pages:

42
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2019/287
Stock No:

1POLEA2019008
ISBN:

9781513513003
ISSN:

1934-7685

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