LIST OF ABBREVIATIONS AND ACRONYMS

BCG budgetary central government
CG central government
COFOG Classifications of Functions of Government
DAC Development Assistance Committee of OECD
EUR euro
FY fiscal year
GDP gross domestic product
GFS government financial statistics
IAASB International Auditing and Assurance Standards Board
IFAC International Federation of Accountants
IGF Inspection Générale des Finances
INTOSAI International Organization of Supreme Audit Institutions
IPSAS International Public Sector Accounting Standards (of IFAC)
ISA International Standards on Auditing
ISO International Standards Organization
ISSAI International Standards of Supreme Audit Institutions
MOF Ministry of Finance
OECD Organisation for Economic Co-operation and Development
PC public corporation
PFM public financial management
PI PEFA indicator
PPP public-private partnership
SAI Supreme Audit Institution
SNG subnational government
TSA Treasury single account
USD United States dollars