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En este número de la serie de Notas Técnicas y Manuales se abordan los siguientes temas: 1. Se examinan los problemas que se derivan de la aplicación de mecanismos bancarios fragmentados para las operaciones del gobierno, y la forma de abordarlos mediante la creación de una cuenta única de tesorería (CUT). 2. Se explica el concepto de CUT y se describen sus características. 3. Se explican los problemas de diseño que deben tenerse en cuenta al establecer una CUT. 4. Se consideran los prerrequisitos y las cuestiones relacionadas con la secuencia e implementación de una CUT.

Accounting --- Banks and Banking --- Public Finance --- Taxation and Subsidies: Other --- National Government Expenditures and Related Policies: Other --- National Deficit Surplus --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- National Budget, Deficit, and Debt: Other --- National Budget --- Budget Systems --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Banking --- Public finance accounting --- Treasury Single Account --- Fiscal accounting and reporting --- Government cash management --- Commercial banks --- Finance, Public --- Banks and banking --- Sweden