government systems / budgetary accounting / accrual accounting principle / public finance / well-designed 6Budgetary accounting / budget management / government accounting system / budgetary accounting system / public financial management / budgetary and financial accounting / flow-based accounting system / purpose accounting system / /
Organization
Consolidated Fund / International Monetary Fund / /
Person
Carlo Cottarelli August / Julie Cooper / / /
Position
Economist in the Fiscal Affairs Department / public finance Author / CARTAC PFM Advisor / Budgetary Accounting vs. General Financial Accounting / General / Technical Assistance Advisor in the Fiscal Affairs Department / /
Chart of Accounts: A Critical Element of the Public Financial Management Framework; by Julie Cooper and Sailendra Pattanayak; IMF Technical Notes and Manuals TNM/11/03; October 17, 2011