LIST OF ABBREVIATIONS AND ACRONYMS
BCG | budgetary central government |
CEO | Chief Executive Officer |
CG | Central government |
COFOG | Classifications of Functions of Government |
DAC | Development Assistance Committee of OECD |
DeMPA | Debt Management Performance Assessment |
DMS | debt management strategy |
EUR | euro |
FAQs | frequently asked questions |
FY | fiscal year |
GDP | gross domestic product |
GFS | government financial statistics |
GG | General government |
IAU | Internal Audit Unit |
IAASB | International Auditing and Assurance Standards Board |
IFAC | International Federation of Accountants |
IGF | Inspection Générale des Finances |
IMF | International Monetary Fund |
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 |
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA