Treasury Reference Model

Hashim, Ali ; Allan, Bill

Washington, DC:World Bank

关键词: ACCOUNTABILITY;    ACCOUNTING;    APPLICATION SOFTWARE;    AUTHORITY;    AUTHORIZATION;   

DOI  :  10.1596/0-8213-4945-7
RP-ID  :  WTP505

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The Treasury Reference Model (TRM) givesguidelines for the design of automated treasury systems forgovernment aiming at a) authorities within government andtheir advisors who are engaged in planning and implementingsuch systems; and b) software designers and suppliers fromthe private sector - or even in-house developers of treasurysoftware. The paper starts in Part I with a discussion ofthe key features of such systems, including the corefunctional processes, the various policy options associatedwith their design and the associated institutionalarrangements. An effective treasury system will contributedirectly to improving transparency and accountability ofgovernment and to meet the requirements set out in the IMFCode of Good Practice on Fiscal Transparency - Declarationon Principles and other standards, such as detailedfiduciary standards being developed by the World Bank. PartII gives detailed flow charts of the functional processesassociated with Treasury systems, a diagnostic questionnairethat could be used to assess country specific requirements,a set of sample functional specification software that wouldbe required to implement these systems, and a listing of themain data associated with Treasury systems. TRM alsoprovides a means for implementing improved analyticalstandards for fiscal reporting. Increasingly governments aremoving toward accrual basis reports and the IMF GovernmentFinance Statistics system is being revised accordingly.