Managing Financial Records - International Records Management ...
Managing Financial Records - International Records Management ...
Managing Financial Records - International Records Management ...
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<strong>Financial</strong> <strong>Management</strong>: Main Information Systems and <strong>Records</strong><br />
Function<br />
Debt<br />
management<br />
Foreign aid<br />
management<br />
Revenue<br />
administration<br />
Accounts<br />
administration<br />
Main Information<br />
System(s)<br />
debt management<br />
systems<br />
foreign assistance coordination<br />
system<br />
tax administration<br />
systems; customs<br />
administration systems<br />
core government<br />
accounting system<br />
Record Inputs Include: Record Outputs Include: Stakeholders<br />
fiscal plans; public sector investment<br />
programme; fiscal reports;<br />
expenditure reviews; data on issues<br />
and redemptions of government<br />
securities; approved budget; public<br />
sector work programme<br />
public sector investment programme;<br />
fiscal plan; approved budget; public<br />
sector work programme; approved<br />
budget; data on external borrowings/<br />
grants/etc<br />
macroeconomic framework; fiscal<br />
plan; approved budget<br />
approved budget; public sector work<br />
programme; financial transactions;<br />
data on government receipts/<br />
receivables; data on government<br />
payment/payables; expenditure<br />
authorisations<br />
Auditing systems for auditing work programme; government books<br />
of accounts – ledgers – transactions;<br />
audit plan; assets and liabilities<br />
MANAGING FINANCIAL RECORDS<br />
59<br />
data on domestic borrowings Responsible: treasury<br />
data on external borrowings/<br />
grants/grants-in-aid; data on<br />
foreign aid disbursements/<br />
repayments<br />
data on tax revenue/<br />
collections; data on non-tax<br />
revenue/collections<br />
balance sheets; trial balance;<br />
general ledgers; subsidiary<br />
ledgers; accounts receivable<br />
ledgers; accounts payables<br />
ledgers; fixed-assets accounts<br />
ledgers; cost accounting<br />
reports<br />
Associated: Ministry of Finance;<br />
Ministry of Finance budget division;<br />
planning agency; central bank; records<br />
management agency<br />
Responsible: treasury; planning agency<br />
Associated: Ministry of Finance;<br />
Ministry of Finance budget division;<br />
central bank; records management<br />
agency<br />
Responsible: revenue collection agencies<br />
Associated: Ministry of Finance;<br />
Ministry of Finance budget division;<br />
Treasury; planning agency; Central<br />
Bank; records management agency<br />
Responsible: Ministry of Finance budget<br />
division; treasury; line agencies<br />
Associated: archives and records<br />
management agency<br />
audit reports Responsible: Auditor General<br />
Figure 11: <strong>Financial</strong> <strong>Management</strong>: Main Information Systems and <strong>Records</strong><br />
Associated: line agencies; archives and<br />
records management agency
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