Publications

The note supplements a comprehensive paper “Optimizing the Unified Chart of Accounts Design: Tips for Public Financial Management Practitioners” published by the TCOP in 2020. This new note uses the example of the COVID-19 pandemic and takes forward…

This report aims to benchmark the treasury single account  and cash management practices within the PEMPAL community, to help to identify good peer practices and to promote treasury reforms in the member countries. The quantitative core of this…

The objective of the paper is to provide public financial management practitioners with a practical guide for developing or updating a government’s Chart of Accounts. The guidance has been informed by actual country experiences among PEMPAL member…

This note was prepared as a learning material on the request of the members of the PEMPAL Treasury COP Cash Management working group and is designed to be of assistance to those countries designing a Service Level Agreement by providing material on…

The main goal of this Guidance is to support governments and public sector officials in the process of preparing and presenting consolidated financial information on the public sector and entities within the public sector.The Guidance note considers…

This report summarizes the work of the TCOP Asset’s Management Working Group (WG), from the Skopje event in 2013 until its final activity in Montenegro, in November 2014. In all the WG met on three occasions, also meeting in Tbilisi in February 2014…

This paper first examines good practice elements of CoA design, including the importance of comprehensiveness in the design if major reports for all key stakeholders are to be derived from the CoA. The paper then moves to focus exclusively on the…