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Cash Flow Unit

Posted in Development and Budget Division

The Cash Flow Unit monitors and analyses the Central Government cash flow operations on a monthly basis. This involves reporting on revenues and expenditures and the financing aspects of the Central Government budget. The Unit also administers and manages public and Government guaranteed debt and domestic lending using a computerized system called the Commonwealth Secretariat – Debt Recording and Management System (CS-DRMS).
The Central Government cash flow analysis and monitoring is done on a monthly basis and a management report is written on a quarterly basis showing the performance of the budget during the period. One of the important tables produced is the cash flow series showing the budget outturn for each month.

On an annual basis, the Cash Flow Unit consolidates the Central Government budget in order to produce the Consolidated Cash Flow Presentation of the Budget table published in the Financial Statements, Tables, and Estimates of the Consolidated, and Development Funds Revenues book. Another table published in the same publication is the Functional Classification of Expenditure and the Net Landing. This table is prepared using the Classification of Functions of Government (COFOG) approach as outlined in the IMF 2001 GFS manual.

Botswana participates in the IMF General Data Dissemination System framework and the metadata is published on the IMF Dissemination Standards Bulletin Board at

Botswana acquired the Commonwealth Secretariat-Debt Recording and Management System. in 1986 and it has assisted in creating comprehensive external debt and domestic lending (loans advanced to Parastatals and Local Authorities by government) portfolios. More details on the system can be obtained at 

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