FAD Technical Notes and Manuals on Public Financial Management

The IMF has just launched a new series called: Technical Notes and Manuals.

They deal with:

1. A Basic Model of Performance-Based Budgeting by Marc Robinson and Duncan Last Download TNM/09/01
2. Transition to Accrual Accounting by Abdul Khan and Stephen Mayes Download TNM/09/02
3. Modernizing Cash Management by Ian Lienert Download TNM/09/03
4. Commitment Controls by Dimitar Radev and Pokar Khemani Download TNM/09/04
5. Computing Cyclically Adjusted Balances and Automatic Stabilizers by Annalisa Fedelino, Anna Ivanova, and Mark Horton Download TNM/09/05
6. Budget Classification by Davina Jacobs, Jean-Luc Hélis, and Dominique Bouley Download TNM/09/06
7. A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates by Julio Escolano Download TNM/10/02
8. Reforming Budget System Laws by Ian Lienert and Israel Fainboim Download TNM/10/01
9. Role of the Legislature in Budget Processes by Ian Lienert Download TNM/10/04
10. Conceptual Design: A Critical Element of a Government Financial Management Information System Project by Abdul Khan and Mario Pessoa Download TNM/10/07
11. Revenue Administration: Taxpayer Audit — Development of Effective Plans by Edmund Biber Download TNM/10/03
12. Revenue Administration: Taxpayer Audit — Use of Indirect Methods by Edmund Biber Download TNM/10/05
13. Tax Administration in Small Economies by Maureen Kidd Download TNM/10/06
14. Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model by William Crandall Download TNM/10/12
15. Extrabudgetary Funds by Richard Allen and Dimitar Radev Download TNM/10/09
16. Revenue Administration: A Toolkit for Implementing a Revenue Authority by William Crandall and Maureen Kidd Download TNM/10/08
17. Revenue Administration: Functionally Organized Tax Administration by Maureen Kidd Download TNM/10/10
18. Revenue Administration: Performance Measurement in Tax Administration by William Crandall Download TNM/10/11
19. Government Cash Management: Its Interaction with Other Financial Policies by Mike Williams Download TNM/10/13
20. Evaluating Government Employment and Compensation of Employees by Benedict Clements, Sanjeev Gupta, Izabela Karpowicz, and Shamsuddin Tareq Download TNM/10/15
21. Chart of Accounts: A Critical Element of the Public Financial Management Framework by Julie Cooper and Sailendra Pattanayak Download TNM/11/03
22. Treasury Single Account: An Essential Tool for Government Cash Management by Sailendra Pattanayak and Israel Fainboim Download TNM/11/04
23. Operational Risk Management and Business Continuity Planning for Modern State Treasuries by Ian Storkey Download TNM/11/05
24. Government Cash Management: Relationship between the Treasury and the Central Bank by Mario Pessoa and Mike Williams Download TNM/12/02

 
Spanish translations of certain Technical Notes and Manuals are also available:

1. Control de los compromisos Download FAD Technical Manual 4_Spanish Translation

2. Un modelo básico de presupuestación por resultados Download FAD Technical Manual 1_Spanish Translation

3. Modernización de la gestión de caja Download FAD Technical Manual 3 Spanish Translation

    4.  Clasificación presupuestaria Download FAD Technical Manual 6 Spanish Translation

    5.  La Cuenta Única de Tesorería: Una herramienta esencial para la gestión de tesorería del gobierno  Download FAD_TNM_11_04_SPA

    6.  Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas Download FAD TNM/11/05/SPA

    7. Transición a la contabilidad en base de devengo Download FAD_TNM_09_02_SPA

    8. Gestión de tesorería gubernamental: Su interacción con otras políticas financieras Download FAD TNM 10 13 SPA

    9. Diseño conceptual: Un elemento fundamental de un proyecto de sistema de información de gestión financiera pública  Download TNM_10_07_SPA

    10. Reforma de las leyes del sistema presupestario Download TNM 10 01 SPA

    11. La función de la legislatura en los procesos presupuestarios Download TNM 10 04 SPA

    12. Gestión de caja gubernamental: Relación entre el tesoro y el banco central Download TNM 12 02 SPA

    13. El plan de cuentas: Un elemento fundamental del marco de gestión financiera pública Download TNM 11 03 SPA

    14. Fondos extrapresupuestarios Download TNM 10 09 SPA

Earlier versions of some of these Technical Notes and Manuals were previously issued as part of a series of technical notes on our PFM blog.

Other IMF departments may also contribute to future issues of this series.

These notes and manuals aim at raising awareness among practitioners, officials and academics of contemporary fiscal topics; and improving the dissemination of FAD's TA advice. In particular, they will allow us to disseminate to a broader audience the advice now included in our TA reports, or provided through other advisory services.

Comments

[abhijit roy]

i am a civil servent from india i want to know the difference between public financial management and public expenditure management
abhijit roy

[Tamim Rasikh]

Dear ,

I am a Budget Performance Reporting Manager work for MOF Afghanistan. I keen to have the updated and professional manual to practice and implement.

Thanks,

Rasikh

[Dr Kannapiran Arjunan]

Reply to Abhijit:

Ji, Public expenditure management and revenue management are two sides of the PFM.
For a successful PFM system, one must have a medium term expedniture framework (MTEF) as well as a medium term revenue forecast(MTRF).

[Zubair Abdullah]

Dear author,

Are we have any university to provide any specialization education plan for PFM?

Thanks,

Zubair Abdullah
Pakistan