Professional Documents
Culture Documents
Sailendra Pattanayak
Fiscal Affairs Department
International Monetary Fund
Overview of
presentation
1. Typical banking arrangements
2. TSA principles and benefits
3. Different TSA structures
4. TSA coverage and interface with
transaction processing systems
5. Banking Arrangement for Donor Flows
6. Issues/Preconditions for establishing a
TSA
Accounts
Bank
Spending SU
Ministry
SU
SU
Ministry Spending
of SU
Ministry
Finance SU
SU
Spending SU
Ministry
SU
SU = Spending Units
May 2010 Sailendra Pattanayak, IMF
Banking Arrangements
under TSA Regime
Current / deposit Transit / zero-balance
Debt administration
bank account(s) of bank accounts of the
the treasury (TSA) treasury
Subsidies
Daily settlement
with TSA
Local governments
Suppliers
Wage earners
Government Borrowings Tax payers
Limited
Recon
State Treasury
c.
Central Bank Treasury
Head Office
Settleme
communicatio
nt n and
information
State Central Bank
Treasury Regional
systems
Payment
Regional order branch
Settleme
office nt
Advanced
Recon
State Treasury c. Central Treasury
Head Office Bank
Settlemen
t
communicatio
n and
information
State (2a)
Treasury systems
Regional
office
State
Budget unit
Treasury
Local office Payment
order
Budget Unit
Bank A Bank B
RTO and BIs RTO and BIs RTO and BIs RTO and BIs
RTO and BIs RTO and BIs RTO and BIs RTO and BIs
Bank A Bank B
Deposit
Investment
the MoF/Treasury
Technological requirements
Reach of the banking network and reporting
architecture
Transaction clearing and inter-bank settlement
systems