Published Papers
Please see below a range of reports and presentations written by IMCL:
Acquisition by a government of an integrated financial management system (Download)
Describes the steps involved in the acquisition and implementation of an integrated financial management system
An Integrated Financial Management System for the government of Papua New Guinea (Download)
Description of steps to implement an integrated financial management system.
Auditing Integrated Financial Management Systems (Download)
A review of the coverage of the audit, and an argument for a broad approach.
Classification Systems for revenues and expenditures of national Governments (Download)
A paper on the issues and options for budget classification and chart of accounts.
Established of Supreme Audit Institutions in Bosnia & Herzegovina: The First steps (Download)
The steps taken to establish the Supreme Audit Institutions in Bosnia & Herzegovina.
Government Financial Management (Download)
A series of three articles published in the Certified Accountant, UK, concerned with government financial management.
Integrated financial management- A Training Workshop on Government Budgeting in Developing Countries (Download)
Addresses the link between budget structures, budget out-comes, and integrated financial management
Organisation of a Supreme Audit Institution (Download)
Issues and rolling options for a supreme audit institution.
Pro-poor financial management- Poverty oriented budgets in the wider context of public sector finance (Download)
The financial management of revenues, assets and liabilities, accounting and auditing, and the linkage to expenditure tracking and performance.
Resource Planning and Management Systems (Download)
A broad view of integrated financial management and both financial and non-financial measures.
Using activity based modelling to design financial management systems (Download)
Discussed the use of Soft Systems Methodology (SSM) for designing financial management.
Whole of government financial information and XBRL (Download)
Describes a possible application of XBRL to provide whole of government financial information