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Medientyp:
E-Book
Titel:
A Handbook on Financial Management Information Systems for Government
:
A Practitioners Guide for Setting Reform Priorities, Systems Design, and Implementation
Beschreibung:
Automation of government financial management (GFM) systems is one of the core elements of the reform program since ready availability of timely and accurate information is critical to the management of government finances and public funds; and it may simply not be possible to obtain the information required for economic management in a timely manner without some degree of automation, in view of the large transaction volumes involved and their dispersal across multiple sites around the country. These systems are also referred to as integrated financial management information systems (IFMIS). As described in this handbook, IFMIS consists of a number of modules which support the different functional processes associated with GFM. These include modules for macroeconomic forecasting, budget preparation, budget execution (including cash management, accounting, and fiscal reporting), managing the size of the civil service establishment and its payroll and pensions, debt management, tax administration, and auditing. This handbook tries to fulfill the need and to provide information related to the entire systems life cycle, including the setting of reform priorities, designing systems functionality and architecture, and during systems implementation and ongoing operation and maintenance. In doing so, the author draws on his experience gained while managing, assisting, and advising on the implementation of World Bank financed projects for the implementation of such systems over the last 30 years in countries of the former Soviet Union, Eastern Europe, the Caribbean, South and East Asia, and Africa. The handbook discusses the policy prerequisites, scope, and functionality of these systems in detail. It describes the steps and issues involved in systems design, procurement, and implementation. This includes project management structures required, the main activities involved in systems implementation, the type of technology architecture that needs to be deployed to implement the systems, and what technology choices need to be made, the main cost drivers and how long can systems implementation be expected to take, and the critical success factors that determine successful outcomes. The handbook also highlights key failure points in the design, implementation, and maintenance of these systems