UID:
edoccha_9958065822502883
Format:
1 online resource (71 p.)
ISBN:
1-4623-8399-8
,
1-4552-6972-7
,
1-283-55778-9
,
9786613870230
,
1-4552-0047-6
Series Statement:
IMF working paper ; WP/10/143
Content:
A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda. Drawing on the lessons of the Fund’s work in several countries in establishing a TSA, this paper explains its concept, essential features, and potential benefits. It also presents alternative models and approaches for designing a TSA that take into account specific country contexts as well as the preconditions and desirable sequencing for its successful implementation. Finally, the paper includes country examples from different regions in support of the analysis and recommendations.
Note:
"May 2010."
,
Cover Page; Title Page; Copyright Page; Contents; Abbreviations and Acronyms; Introduction; I. Concept, Coverage, and Design; A. Definition and Key Features; B. Main Objectives and Benefits; C. Custody of the TSA; D. TSA Coverage; 1. Integrating Donor Funds Within the TSA; E. TSA Structure; 2. Various Types of Bank Accounts under a TSA System; F. Transaction Processing under a TSA System; II. Receipts, Payments, and Accounting Processes under a TSA System; A. Revenue Collection; B. Payment Disbursement; C. Accounting Through a Treasury Ledger System; D. Cash and Liquidity Management
,
3. Cash Balance Targeting in the TSAIII. Establishing the TSA; A. Design; B. Preconditions; C. Implementation Issues; IV. Conclusions; I. TSA Country Examples; II. Interbank Payment and Settlement Systems; V. References; Footnotes
,
English
Additional Edition:
ISBN 1-4552-0126-X
Language:
English
