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   <subfield code="a">Bouley, Dominique.</subfield>
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   <subfield code="a">Budget Classification /</subfield>
   <subfield code="c">Dominique Bouley, Davina Jacobs, Jean-Luc Helis.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2009.</subfield>
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   <subfield code="a">Technical Notes and Manuals</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determines the manner in which the budget is recorded, presented and reported, and as such has a direct impact on the transparency and coherence of the budget. The note describes the main features of a sound budget classification system, structuring of a budget classification system, and the relationship between budget classification and the chart of accounts.</subfield>
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   <subfield code="a">Helis, Jean-Luc.</subfield>
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   <subfield code="a">Jacobs, Davina.</subfield>
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   <subfield code="a">Technical Notes and Manuals; Technical Notes and Manuals ;</subfield>
   <subfield code="v">No. 2009/006</subfield>
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