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Development of Budget Classifications / Charts of Accounts in PEMPAL Member Countries

Development of Budget Classifications / Charts of Accounts in PEMPAL Member Countries. thematic survey results. Elena Nikulina , World Bank, October 2010. Types of Budget Classifications (BC) in use. History of Introduction of Budget Classifications.

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Development of Budget Classifications / Charts of Accounts in PEMPAL Member Countries

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  1. Development of Budget Classifications / Charts of Accounts in PEMPAL Member Countries thematic survey results Elena Nikulina, World Bank, October 2010

  2. Types of Budget Classifications (BC) in use

  3. History of Introduction of Budget Classifications

  4. BC Compliance with International Standards

  5. Plans to Modify Budget Classifications

  6. Method of Accounting Used in Public Sector

  7. History of Introduction of Charts of Accounts in Use * The current COA is approved by the USSR Ministry of Finance order N 61 of March 10, 1987. ** Central level-1996; Local I level – 1996; Local II level -1998; Treasury – 1998; BGSS – 2001; FOMS - 2004 *** 2000 – budget entities, 2001 - budgets Note: No response for Kosovo.

  8. Integration of COA with BC Economic Segment

  9. Plans to Modify COA

  10. Ongoing or Planned Public Sector Accounting Reforms Note: no response for Kosovo; no past or planned reform for Montenegro.

  11. Public Sector Accounting Standards

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