Administrative guidelines on the budget and accounting system

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Administrative guidelines on the budget and accounting system

Adopted by decision B.BM-2015/05 and applicable up to 2024. These guidelines formulate and document procedures to implement policies; ensures that all financial transactions are recorded, define financial operating controls; includes implementation and compliance modalities and exemptions.

Cover date 15 June 2015
Document type Policies, strategies, and guidelines
Theme Administration
Table of contents
  1. Introduction
  2. Implementation and compliance
  3. Exceptions to financial guidelines
  4. General accounting principles and policies
  5. Property plant and equipment
  6. Leases
  7. Banks and cash for execution of the administrative budget of the Fund
  8. Expenses, payables and accruals for execution of the administrative budget of the Fund
  9. Presentation of financial statements
  10. Annual administrative budget
  11. Glossary and definitions