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Los principales temas tratados en esta Nota Tecnica de Orientacion (TNM) son los siguientes: -- Se analizan la finalidad de un plan de cuentas y su importancia en la gestion financiera publica. -- Se analizan las necesidades de los actores interesados en un marco tipico de gestion financiera publica que deben reflejarse en un plan de cuentas -- Se analiza la funcion del plan de cuentas en la contabilidad presupuestaria y financiera. -- Se analiza la relacion entre el plan de cuentas y los sistemas integrados de informacion sobre gestion financiera (SIIGF). -- Se explican los pasos fundamentales para identificar los requerimientos de datos y estructuras para elaborar un plan de cuentas.

Financial instruments. --- Monetary policy.

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This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.

Expenditures, Public. --- Government spending policy.

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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

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A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda. Drawing on the lessons of the Fund’s work in several countries in establishing a TSA, this paper explains its concept, essential features, and potential benefits. It also presents alternative models and approaches for designing a TSA that take into account specific country contexts as well as the preconditions and desirable sequencing for its successful implementation. Finally, the paper includes country examples from different regions in support of the analysis and recommendations.

Finance, Public --- Bank management. --- International finance. --- Management. --- International monetary system --- International money --- Finance --- International economic relations --- Banks and banking --- Management --- Cameralistics --- Public finance --- Public finances --- Currency question --- Accounting --- Banks and Banking --- Public Finance --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Public finance & taxation --- Public finance accounting --- Banking --- Treasury Single Account --- Fiscal accounting and reporting --- Commercial banks --- Government cash management --- United Kingdom