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Ali Hashim - Information systems for government fiscal management

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Ready access to accurate and timely information for decision making is a paramount requirement for public sector managers to function effectively in a political environment where fiscal management comes under close scrutiny. This paper presents a methodology for use in developing an integrated network of systems to support the information requirements for economic management. Of particular importance is the concept of developing an information systems architecture that provides an overview of the systems network required to support fiscal management. The proposed architecture identifies the major component modules and the information linkages between these modules. This information architecture can also serve as a road map for systems implementation.

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title Information Systems for Government Fiscal Management Sector Studies - photo 1

title:Information Systems for Government Fiscal Management Sector Studies Series
author:Hashim, Ali.; Allan, Bill.
publisher:World Bank
isbn10 | asin:082134398X
print isbn13:9780821343982
ebook isbn13:9780585183220
language:English
subjectFinance, Public--Developing countries--Data processing, Finance, Public--Data processing, Finance, Public--Europe, Eastern--Data processing, Finance, Public--Asia, Central--Data processing, Management information systems.
publication date:1999
lcc:HJ1620.H37 1999eb
ddc:352.4/238/091724
subject:Finance, Public--Developing countries--Data processing, Finance, Public--Data processing, Finance, Public--Europe, Eastern--Data processing, Finance, Public--Asia, Central--Data processing, Management information systems.
Page i
Information Systems for Government Fiscal Management
Sector Studies Series
Ali Hashim
Senior Informatics Specialist
The World Bank
Bill Allan
Senior Economist
International Monetary Fund
Page ii
Copyright 1999
The International Bank for Reconstruction
and Development / THE WORLD BANK
1818 H Street, N.W.
Washington, D.C. 20433, U.S.A.
All rights reserved
Manufactured in the United States of America
First printing November 1998
The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. The World Bank does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The boundaries, colors, denominations, and other information shown on any map in this volume do not imply on the part of the World Bank Group any judgment on the legal status of any territory or the endorsement or acceptance of such boundaries.
The material in this publication is copyrighted. Requests for permission to reproduce portions of it should be sent to the Office of the Publisher at the address shown in the copyright notice above. The World Bank encourages dissemination of its work and will normally give permission promptly and, when the reproduction is for noncommercial purposes, without asking a fee. Permission to copy portions for classroom use is granted through the Copyright Clearance Center, Inc., Suite 910, 222 Rosewood Drive, Danvers, Massachusetts 01923, U.S.A.
Ali Hashim is Senior Informatics Specialist in the Public Sector and Institutional Reform Cluster, which is part of the Poverty Reduction and Economic Management Unit in the Europe and Central Asia Region, the World Bank.
Bill Allan is Senior Economist, Fiscal Affairs Department, the International Monetary Fund.
Library of Congress Cataloging-in-Publication Data
Hashim, Ali, 1941
Information systems for government fiscal management / Ali Hashim, Bill Allan.
p. cm. (Sector studies series)
Includes bibliographical references.
ISBN 0-8213-4398-X
1. Finance, PublicDeveloping countriesData processing.
2. Finance, PublicData processing. 3. Finance, PublicEurope,
EasternData processing. 4. Finance, PublicAsia, CentralData
processing. 5. Management information systems. I. Allan, Bill.
II. World Bank. III. Title. IV. Series.
HJ1620.H37 1998
352.4'238'091724dc21 98-32006
CIP
Page iii
Contents
Foreword
iv
Abstract
v
Acknowledgments
vi
I. Introduction
1
II. Characteristics of Integrated Systems
3
III. GFM Functional Processes and Information Systems Architecture
5
IV. Systems for Government Budgeting and Accounting
9
Picture 2
Overall Regulatory Framework
9
Picture 3
Functional Processes for Budgeting and Accounting
11
Picture 4
Cash Management, Budget Execution and Accounting
13
Picture 5
Information Systems for Budget Execution, Accounting and Fiscal ReportingThe Treasury Ledger System
14
Picture 6
Alternative Institutional Arrangements for Expenditure Processing
20
V. Technology Architecture
25
Picture 7
Application-Specific Factors
25
Picture 8
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