Treasury Diagnostic Toolkit

Hashim, Ali ; Moon, Allister J.

Washington, DC:World Bank

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

DOI  :  10.1596/0-8213-5663-1
RP-ID  :  27713

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Improvement in the management of publicfinances in developing countries has been an increasinglyimportant focus of World Bank and IMF assistance to membercountries. A key element in such assistance is thedevelopment of effective treasury systems. Treasury systemsform the backbone for recording and processing all financialtransactions related to the budget for any level ofgovernment. An integrated treasury system offers severalsignificant benefits in managing public monies moreeffectively, including, greater financial control, improvedmonitoring of the governments cash position, and betterplanning of future requirements, better fiscal reporting,and availability of better data for budget formulation. Theestablishment of an effective treasury system will alsocontribute directly to improving the transparency andaccountability of government. (b) Costing Model: Informationsystem features obtained as a result of completing thedetailed Treasury Systems Questionnaire described in Chapter1 can be linked in to a simple costing model (described inChapter 2) to generate first stage estimates of the likelycost of a comprehensive investment program. Chapter 2 setsout a costing for a typical program for illustrativepurposes only, although the model has now been used inactual program development in several countries as the basefor project development. (c) Application SoftwareQuestionnaire: Chapter 3 of this paper is intended to assistTreasury managers in the process of selecting appropriateapplication software from the wide range of options that arenow available in the market. This part of the questionnairefocuses on Treasury specific requirements that are notcommonly found in a statement of requirements for commercialaccounting systems. It is intended to provide Treasurymanagers in client countries a benchmark to determine thegoodness of fit of the major products on the market with thecore Treasury functional processes and requirements.