Functional Design Issues• Focus on the basics – who’s in and out, CoA, banking arrangements,

revenue and expenditure control, cash management• General acceptance for cash limitations and commitments, but latter

not used to full potential• General agreement that IFMIS should support commitment process,

but– Extending that into recording of the liability is two small

additional steps and will provide the benefit of reliable data on payments arrears and cash flow demands

– Why don’t we do it?• Also, if we can debit an expense account, why do we have difficulty in

debiting an asset account?• Easy to develop cash appropriation account from accrual data and to

reconcile back to cash budget.• Why are we scared of it, if it is small steps that can bring big benefit to

PFM systems?