1. Proposed Review and Update of the PEMPAL Paper
 INTEGRATION OF THE BUDGET CLASSIFICATION AND CHART OF ACCOUNTS 
Mark Silins

2. Background
Report emanated from the first working group established in TCOP on CoA Reform
Membership of the group included : Azerbaijan, Georgia, Moldova, Russia, Ukraine
Following a number of meetings, particularly in Kiev in 2013, a decision was made to prepare a paper to discuss common issues and experiences regarding integrating budget classifications and charts of accounts
This was seen as a very specific challenge and issue for transition economies inparticular -
a tradition of separate Budget Classifications and CoAs
The move to more integrated PFM and FMIS
The paper was finalized in 2014, has been used as a reference document in many countries, including outside PEMPAL – Poland is a recent example

3. Why Revisit the Paper?
It has been a useful knowledge product regarding the creation of a single unique economic segment
However, more recent country experiences show that some questions remain unanswered by the paper
What are the key questions?
What issues have countries experienced?
What issues should be addressed in an expanded paper?

4. Possible Areas of Coverage for an Expanded Paper
Issues with accrual and how the CoA can be expanded overtime to support accrual
Update for GFSM2014 changes including explain why mirroring GFSM completely may not be a sensible idea
Discuss the challenges in development of the other segments in the CoA in detail – a chapter on each?
Supporting Cash based budgeting and accrual accounting simultaneously
Budget control and the CoA
How a CoA can support Consolidation and Elimination issues
Linking CoA to other systems – eg procurement, assets register, revenue systems, etc.
More detailed CoA does not mean more detailed recording – the power of the relational database
CoA and ICT
CoA and a Treasury Single Account
Developing a CoA Manual and training products
Annexes which include examples of good practice structures
Are there others?

5. Consideration/Discussion/Comment
Should we redevelop this document in PEMPAL?
What should be included in the new document?
How do we redevelop this document – establish a small working group?