Treasury Reference Model

Abstract

All rights reserved Manufactured in the United States of America First printing May 2001 1 23404030201 Technical Papers are published to communicate the results of the Bank's work to the development community with the least possible delay. The typescript of this paper therefore has not been prepared in accordance with the procedures appropriate to formal printed texts, and the World Bank accepts no responsibility for errors. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. The World Bank does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The boundaries, colors, denominations, and other information shown on any map in this volume do not imply on the part of the World Bank Group any judgment on the legal status of any territory or the endorsement or acceptance of such boundaries. The material in this publication is copyrighted. The World Bank encourages dissemination of its work and will normally grant permission promptly.

A recipient country‐centered approach to framing digital financial management information systems

“…Although the management of public finances differs between developed and developing countries, there are foundational elements in constructing an integrated finance system that aims to enhance efficiency, transparency, accountability, and public participation in national fiscal management. Therefore, the dBrain system also adopted a basic framework based on the World Bank's treasury reference model, as proposed by Hashim and Allan (2001). However, the dBrain system was developed solely using domestic technologies, unlike some countries that heavily relied on using packaged ERP system software (Bae et al., 2013).…”

A look at the development of the treasury

“…28 Препоруке ММФ-а и Светске банке у циљу успостављања квалитетнијег буџетског система -савети које су добијале бројне транзиционе економије -претежно су се односили на питања: доношења свеобухватног буџетског закона као оквира за ефикасно управљање јавним средствима и имовином, усвајања ГФС методологије и креирања контног оквира у складу с овом класификацијом, увођења консолидованог рачуна трезора преко којег би се обављале све трансакције и оснивања организационе јединице за управљање готовином у оквиру трезора и формулисања његових надлежности. 29 Ваља се сложити са онима који афирмативно говоре о успеху те реформске визије у нас. Барем у смислу законодавног оквира.…”

Pengembangan integrated financial management information system (IFMIS) di Indonesia

“…Cakupan IFMIS dapat dibedakan menjadi dua yakni Core FMIS dan IFMIS (Dener et al, 2011& Hashim, 2001,2014. Gambar 2 dan Tabel 1 menunjukkan Core FMIS, yang mencakup information system dan technology pada proses penganggaran (B=Budgeting) dan pelaksanaan anggaran (T=Treasury), plus aplikasi pendukung lainnya (O=Others).…”