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This paper presents an update to the Report on the Observance of Standards and Codes for Bulgaria. In 2001–02, Bulgaria continued to use the common General Data Dissemination System (GDDS) as a framework for the further development and improvement in the quality of statistics. In June 2001, the country carried out the first update of the national metadata included in the electronic bulletin maintained by IMF. All existing tables were revised, and three new tables with metadata were developed.

Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- Budgeting & financial management --- Budget planning and preparation --- Chart of accounts --- Fiscal transparency --- Budget execution and treasury management --- Public financial management (PFM) --- Budget --- Bulgaria

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This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts.

Accounting --- Budgeting --- Public Finance --- Structure and Scope of Government: Other --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: Other --- Governmental Property --- Public Administration --- Public Sector Accounting and Audits --- National Budget, Deficit, and Debt: General --- Budgeting & financial management --- Public finance accounting --- Chart of accounts --- Fiscal accounting and reporting --- Budget execution and treasury management --- Budget planning and preparation --- Budget classification --- Public financial management (PFM) --- Budget --- Finance, Public --- France

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This study provides a factual report on developments in data dissemination and fiscal transparency since the September 1999 Experimental Report on the Observance of Standards and Codes—Czech Republic and the June 2000 update. The 2001 State Budget was prepared in accordance with the new budgetary rules. According to the new law on budgetary rules, all state guarantees must be approved by way of a special act (law), which means that each individual guarantee must be approved by government as well as by parliament.

Budgeting --- National Budget --- Budget Systems --- Budgeting & financial management --- Budget planning and preparation --- Fiscal transparency --- Public financial management (PFM) --- Budget --- Czech Republic

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Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- Public Administration --- Public Sector Accounting and Audits --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Budget planning and preparation --- Budget execution and treasury management --- Expenditure --- Public financial management (PFM) --- Fiscal accounting and reporting --- Budget --- Expenditures, Public --- Finance, Public --- United Kingdom

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This paper documents the main elements of the new budget system established in the Russian Federation through its revised budget system law, or the Budget Code, of 2000. It critically examines the budget preparation, budget approval, and budget execution processes, as well as the financial management and planning procedures that underlie the Budget Code. Based on this analysis, recent developments are discussed and a future reform agenda is indicated.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Public Administration --- Public Sector Accounting and Audits --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Budget planning and preparation --- Budget execution and treasury management --- Expenditure --- Fiscal accounting and reporting --- Budget classification --- Public financial management (PFM) --- Budget --- Expenditures, Public --- Finance, Public --- Russian Federation