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ADB Grant 0133-CAM: Public Financial Management in Rural Development Ministries (Component 1)

ADB Grant 0133-CAM: Public Financial Management in Rural Development Ministries (Component 1). Use of Budget Classification and Chart of Accounts March 12, 2010 Day 4, Session 4. Day 4. Content Questions Case Study Answers Additional Reading 1: BC Concepts and Issues.

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ADB Grant 0133-CAM: Public Financial Management in Rural Development Ministries (Component 1)

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  1. ADB Grant 0133-CAM: Public Financial Management in Rural Development Ministries (Component 1) Use of Budget Classification and Chart of Accounts March 12, 2010 Day 4, Session 4

  2. Day 4 Content • Questions • Case Study • Answers • Additional Reading 1: BC Concepts and Issues. • Additional Reading 2: The PEFA Initiative 9/19/2014 ADB Grant 0133-CAM: Component 1 2

  3. A. Questions • What is a Chart of Accounts? • Why have a Chart of Accounts? • What is a Budget Classification? • Why have a Budget Classification? • What is the difference between a CoAs and a Budget Classification? • Which system is more important? • BC and COA, which system is more important? 9/19/2014 ADB Grant 0133-CAM: Component 1 3

  4. B. Case Study Your ministry is going to carry out the Program Budget (PB) that is a part of the Public Financial Management Reform. Present important areas related to the BC&COA, and then give example of the cash budget presentation to the MEF. 9/19/2014 ADB Grant 0133-CAM: Component 1 4

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