International Consortium on Governmental Financial Management
Working globally with governments, organizations, and individuals, the InternationalConsortium on Governmental Financial Management is dedicated to improving financialmanagement by providing opportunities for professional development and informationexchange.
The objectives to achieve the above mission shall include, but not be limited to,the following:1. Providing, on an international scale, comprehensive professional developmentactivities in the fields of accounting, auditing, budgeting, information systems,cash management, debt administration, and financial management;2. Contributing to the advancement of government financial management principlesand standards, and through educational events, promoting appropriate utilizationof government financial methods and techniques to improve management controland accountability to the public;3.Researching, disseminating, and promoting to its members and to the publicthroughout the world, knowledge and information concerning governmentfinancial management;4.Promoting the observance of professional standards in the accomplishment of government financial management activities;5.Sponsoring meetings worldwide in order to educate members and others as to thepractice of government financial management as it exists throughout the world;and6.Bringing together government financial managers from all countries to shareinformation and experiences in government financial management and promotingprofessional development activities in government financial management.The Consortium expects to limit the range of the aforementioned activities to gov-ernmental financial management disciplines. The following areas constitute the dis-ciplines of governmental financial management: accounting, auditing, budgeting,debt administration, information technology, tax administration and treasury man-agement. These areas provide the general frame of reference for the programs, activi-ties and operations of the Consortium.The material published herein may be reproduced without the consent of theConsortium, which in fact encourages their reproduction, translation and distribu-tion. The views expressed in this publication do not necessarily reflect those of theeditor nor do they coincide with the positions taken by the Consortium.The editor invites submission of articles, research papers, letters and reviews of books and documents. Please submit articles to the editorial office indicated below.Also, requests for information on the Consortium should be addressed to:The International Consortium on Governmental Financial Management444 North Capitol Street, Suite 234Washington, DC 20001, USATelephone: 202.624.8461• Fax: 202.624.5473Email: members@icgfm.orgwww.icgfm.orgCopies of the Public Fund Digest may be obtained by writing to the addressabove. The cost is $10 (U.S.) for ICGFM members; $15 (U.S.) for nonmembers.Organization members (shown on inside back cover) are considered members of the Consortium.
Copyright 2004 by the International Consortium onGovernmental Financial Management.
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