Optimizing the Unified Chart of Accounts (UCoAs) Design: Tips for Public Financial Management Practitioners

October 2020

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 countries and beyond, and through inputs from World Bank experts working with PEMPAL.

The paper is not intended as an academic reference, rather it is designed to be a practical tool including examples and tips which officials can utilize when redeveloping the government’s public financial management reporting framework.

This paper was prepared at the request of the members of the PEMPAL Treasury COP Public Sector Accounting Working Group.


Optimizing CoA (Main Text)

Optimizing CoA (Appendices)