... capture/record specific information, e.g., through subsidiary ledgers, for internal management 13The accounting/reporting system here means the budgetary and financial accounting systems taken together.14COFOG ... Numbers: H19, H61, H69, H82, H83Keywords: chart of accounts, budget management, accounting, reporting, financial management information system, IFMIS, budget classification, public financeAuthor’s E-Mail ... COA should be able to be changed—particularly in the context of an Integrated Financial Management Information System (IFMIS)—to respond to changes such as reorganization of government and...