Indonesian Ministry of FinanceWorld Bank Group2014-12-082014-12-082014-10https://hdl.handle.net/10986/20665During the last decade, a body of common practices has emerged among developing countries on the legal, institutional and procedural foundations to support efficient cash management. These common practices have been reviewed and documented in guidance notes and publications on international practices issued by multilateral institutions like the International Monetary Fund (IMF), the World Bank (WB), and the Organization for Economic Co-operation and Development (OECD). Additionally, frequent peer-to-peer exchanges of experiences between countries have resulted in the continued evolution of cashmanagement practices to leverage improvements in data management, ICT and banking systems. The first part of this chapter examines international practices with regard to setting the objectives, as well as the legislative and institutional arrangements for cash management. It details the objectives and principles of cash management, its links with policy issues, information technology needs, incentives and sanctions to promote implementation, and the sequencing of the reform. The second part of the chapter describes Indonesia s experience with setting the objectives and institutional arrangements related to cash management, and with sequencing of the cash management reform. The concluding part describes the remaining challenges and suggests the way forward.en-USCC BY 3.0 IGOACCOUNTANTACCOUNTINGACCOUNTING FRAMEWORKAMORTIZATIONANNUAL BORROWING PLANAPPROPRIATIONSARREARSBANK ACCOUNTBANK ACCOUNTSBANK OFFICEBANKING SERVICESBANKING SYSTEMBANKING SYSTEMSBENEFICIARIESBONDSBORROWING COSTSBORROWING STRATEGIESBORROWING STRATEGYBUDGET DEFICITBUDGET EXECUTIONBUDGET MANAGEMENTBUDGET PROCESSBUDGET SURPLUSBUDGETINGCAPACITY BUILDINGCASH ACCOUNTCASH ACCOUNTSCASH BALANCECASH BALANCESCASH FLOWCASH FLOW ANALYSISCASH FLOW PLANNINGCASH FLOWSCASH INFLOWSCASH MANAGEMENTCASH OUTFLOWSCASH RESERVESCENTRAL BANKCENTRAL GOVERNMENT FINANCINGCOMMERCIAL BANKCOMMERCIAL BANKINGCOMMERCIAL BANKSCONTINGENT LIABILITIESCORRUPTIONCREDIBILITYCREDIT RISKCSCURRENCYDEBTDEBT FINANCINGDEBT INSTRUMENTDEBT ISSUANCEDEBT LEVELDEBT LEVELSDEBT MANAGEMENTDEBT MARKETDEBT POLICYDEBT SERVICINGDEBT SOURCESDEBTSDECENTRALIZATIONDEFICIT FINANCINGDEPOSITDEPOSITSDEVELOPING COUNTRIESDEVELOPING COUNTRYDEVELOPMENT BANKSDISBURSEMENTDISBURSEMENTSDOMESTIC BONDDOMESTIC BOND MARKETDOMESTIC BORROWINGDOMESTIC DEBTECONOMIC ASSUMPTIONSECONOMIC COOPERATIONECONOMIC CRISISELECTRONIC BANKINGELECTRONIC FUNDELECTRONIC PAYMENTSEMPLOYEEEQUITY PARTICIPATIONEXCESS LIQUIDITYEXPENDITUREEXPENDITURESEXTERNAL DEBTEXTRABUDGETARY FUNDSFINANCIAL ACCOUNTABILITYFINANCIAL ADMINISTRATIONFINANCIAL ANALYSISFINANCIAL APPLICATIONFINANCIAL CRISISFINANCIAL INCENTIVESFINANCIAL INSTITUTIONSFINANCIAL INSTRUMENTSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL MARKETFINANCIAL MARKETSFINANCIAL REGULATIONSFINANCIAL STATEMENTSFINANCING COSTSFISCAL BALANCEFISCAL POLICYFUND MANAGERGEOGRAPHICAL SPREADGLOBAL ECONOMYGOVERNMENT ACCOUNTGOVERNMENT ACCOUNTSGOVERNMENT BANKGOVERNMENT BORROWINGGOVERNMENT BUDGETGOVERNMENT DEBTGOVERNMENT EXPENDITUREGOVERNMENT FINANCEGOVERNMENT FINANCINGGOVERNMENT POLICIESGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SECURITIESGROSS DOMESTIC PRODUCTGROSS SETTLEMENT SYSTEMHOLDINGIDINFORMATION SHARINGINFORMATION SYSTEMINFORMATION SYSTEMSINFORMATION TECHNOLOGYINSTITUTIONAL REFORMSINTEREST COSTSINTEREST RATEINVESTINGINVESTMENT DECISIONSINVESTMENT PROJECTSINVESTMENT STRATEGYISSUANCE OF TREASURY BILLSLACK OF TRANSPARENCYLIABILITYLIABILITY MANAGEMENTLICENSESLIQUIDITY MANAGEMENTLOCAL GOVERNMENTLOCAL GOVERNMENTSMARKET DEVELOPMENTMARKET INSTRUMENTSMARKETING STRATEGYMINISTRIES OF FINANCEMONETARY FUNDMONETARY POLICYMONEY MARKETMONEY MARKETSNATIONAL GOVERNMENTSPAYMENT ORDERPAYMENT SYSTEMSPHYSICAL CAPITALPORTFOLIOPRIVATE FINANCIAL SECTORPRIVATE SECTORPRIVATIZATIONPROVISIONSPUBLICPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCESPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYRECEIPTRECEIPTSREGULATORY FRAMEWORKREMITTANCERETURNRETURNSREVENUE COLLECTIONREVENUE SHARINGRISK MANAGEMENTRISK MANAGEMENT SYSTEMSSAVINGSSECURITIES ISSUANCESETTLEMENTSHORT-TERM LENDINGSHORT-TERM LIQUIDITYSLRSOCIAL SECURITYSPECIAL FUNDSSTATE LIABILITIESSTATE OWNED ENTERPRISESSTATUTORY LIQUIDITYSTOCK EXCHANGESTRUCTURE OF GOVERNMENTSURPLUS FUNDSTAXTAX COLLECTIONSTAX REVENUETAX REVENUESTECHNICAL SUPPORTTELECOMMUNICATIONSTIMELY PAYMENTTRANSACTIONTRANSACTION COSTSTREASURYTRUST FUNDUNION10.1596/20665