A Handbook on Financial Management Information Systems for Government : A Practitioners Guide for Setting Reform Priorities, Systems Design, and Implementation
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...
| Main Author: | |
|---|---|
| Format: | Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2015
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2015/10/25218921/handbook-financial-management-information-systems-government-practitioners-guide-setting-reform-priorities-systems-design-implementation http://hdl.handle.net/10986/23025 |
| Summary: | 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. |
|---|