Home / Glossary Treasury single account (TSA) Plain definition A unified structure of government bank accounts that lets the government pool and use its cash 1 Example or where used Models named include Brazil, France, India, Sweden and the United Kingdom 1 Source IMF Technical Note 11/04, August 2011 1
Category accounts TSA main account Plain definition The central account where government cash balances are consolidated 2 Example or where used Usually held at the central bank 1 Source IMF Technical Note 11/04, August 2011 1
Category accounts Ledger sub-account Plain definition A record inside the main account for one ministry or agency, not a separate bank account 2 Example or where used A cash ceiling can be set against each one 2 Source IMF Working Paper 10/143, May 2010 2
Category accounts Zero-balance account Plain definition A transaction account, usually at a commercial bank, emptied into the main account at the end of the day 1 Example or where used Used where a ministry needs a commercial bank account 2 Source IMF Technical Note 11/04, August 2011 1
Category accounts Sweeping Plain definition Moving end-of-day balances from transaction accounts back to the TSA main account 1 Example or where used Preferably done daily 1 Source IMF Technical Note 11/04, August 2011 1
Category accounts Revenue transit account Plain definition A bank account that receives revenue and serves only as a transit for its flow into the TSA main account 2 Example or where used Agent banks transfer all revenues to the treasury's TSA account at the central bank daily 3 Source IMF Working Paper 10/143, May 2010 2 3
Category accounts Collection account Plain definition A public body's bank account that receives payments made against its bills 10 Example or where used In Tanzania a bank is offered to payers only if the body has a collection account there 10 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category accounts Escrow account Plain definition A separate account at a scheduled commercial bank holding funds a non-bank aggregator collects for merchants 5 Example or where used Day-end balance must not fall below unsettled amounts 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category accounts Imprest account Plain definition A line ministry account of a type the IMF names as one to bring into the TSA 2 Example or where used Indonesia was integrating about 32,000 line ministry imprest accounts into its TSA in 2010 2 Source IMF Working Paper 10/143, May 2010 2
Category accounts Consolidated Fund Plain definition The fund that Sierra Leone auditors expect agency revenue to be transferred to 9 Example or where used Sierra Leone auditors found some agency revenue not transferred to it in 2024 9 Source Audit Service Sierra Leone, 2024 summary 9
Category accounts Suspense account Plain definition An account that PEFA expects to be reconciled at least monthly and cleared on time 11 Example or where used PEFA score A needs monthly reconciliation 11 Source PEFA 2016, Pillar Six 11
Category accounts Bank account census Plain definition A full inventory of government bank accounts taken before a TSA reform 1 Example or where used The World Bank says the inventory should cover accounts that will be closed 3 Source IMF Technical Note 11/04, August 2011 1
Category accounts Extrabudgetary entity Plain definition A government unit outside the main budget that the IMF says a TSA should cover 1 Example or where used Public corporations are usually excluded 1 Source IMF Technical Note 11/04, August 2011 1
Category accounts Government payment gateway Plain definition A central system linking government billing to electronic collection channels 12 Example or where used Tanzania's GePG 12 Source Tanzania Ministry of Finance, About GePG 12
Category channels GePG Plain definition Government Electronic Payment Gateway of Tanzania, implemented through the Ministry of Finance and Planning 12 Example or where used Public Finance Act 2001 as amended by the Finance Act 2017 12 Source Tanzania Ministry of Finance, About GePG 12
Category channels Service provider (GePG) Plain definition An institution that bills through GePG, with or without its own billing system 6 Example or where used Joins by integrating with the GePG standard API 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category channels Payment service provider (GePG) Plain definition A bank or mobile operator that takes payments for GePG bills 6 Example or where used Joins through procurement and a standard contract 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category channels Agent bank Plain definition A commercial bank that collects revenue for the government and passes it to the treasury 3 Example or where used The IMF says in most countries commercial banks collect revenue on a remuneration basis 1 Source World Bank TSA Rapid Assessment Toolkit 3
Category channels Agency bank Plain definition In India, a bank appointed under Section 45 of the RBI Act, 1934 to carry out government banking business 13 Example or where used Collects government receipts and makes pension payments 13 Source Reserve Bank of India Master Circular, 2014 13
Category channels Payment aggregator Plain definition An entity that aggregates customer payments to merchants through one or more channels and settles the funds 5 Example or where used Non-banks need Reserve Bank of India authorisation 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category channels PA-Physical (PA-P) Plain definition An aggregator where the acceptance device and payment instrument are physically close 5 Example or where used Existing PA-P entities had to apply by 31 December 2025 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category channels PA-Online (PA-O) Plain definition An aggregator where the acceptance device and payment instrument are not close during the transaction 5 Example or where used Online payments 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category channels PA-Cross Border (PA-CB) Plain definition An aggregator for cross-border payments on current account 5 Example or where used Inward and outward e-commerce transactions 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category channels Merchant Plain definition An entity or marketplace that sells goods, provides services or offers investment products 5 Example or where used The party an aggregator settles funds to 5 Source Reserve Bank of India Directions, 15 September 2025 5
Category channels Person-to-government (P2G) payment Plain definition Any payment from an individual or business to a public entity 14 Example or where used Taxes, public service fees and utility bills 14 Source GSMA industry report, October 2020 14
Category channels Mobile money channel Plain definition Paying a government bill from a mobile money wallet 10 Example or where used GePG lists M-Pesa, Tigopesa, Airtel Money and others 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category channels USSD Plain definition The phone menu code a payer dials to pay a bill by mobile money 10 Example or where used GePG payers choose government payments and enter the control number 10 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category channels TISS Plain definition The bank transfer channel GePG lists for payments within Tanzania 10 Example or where used The transfer message carries the control number 10 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category channels SWIFT Plain definition The bank transfer channel GePG lists for payments from abroad 10 Example or where used Wrong amounts are handled under GePG payment type rules 6 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category channels RTGS Plain definition A real-time gross settlement system, which the IMF lists among TSA preconditions 1 Example or where used Needed with an interbank settlement system 1 Source IMF Technical Note 11/04, August 2011 1
Category channels Non-Tax Receipt Portal Plain definition India's single window for receipts of the Government of India 15 Example or where used Accepts cards, UPI, net banking, NEFT and RTGS 15 Source Controller General of Accounts, India 15
Category channels E-mode receipt Plain definition A government receipt collected electronically by an agency bank 16 Example or where used ₹12 commission per transaction from 1 April 2025 16 Source Reserve Bank of India circular RBI/2025-26/57 16
Category channels Physical mode receipt Plain definition A government receipt collected over the counter by an agency bank 16 Example or where used ₹40 commission per transaction from 1 April 2025 16 Source Reserve Bank of India circular RBI/2025-26/57 16
Category channels Control number Plain definition A payment reference that identifies one bill, entered by the payer when paying 10 Example or where used Printed on every GePG bill 10 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category controls ROC prefix Plain definition The prefix placed before the control number in a GePG bank transfer message 10 Example or where used Used for TISS and SWIFT transfers 10 Source Tanzania Ministry of Finance and Planning, GePG guide v1.0 10
Category controls Partial payment Plain definition A GePG bill type that accepts instalments until the billed amount is reached 6 Example or where used Must be paid within the bill's validity 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category controls Exact payment Plain definition A GePG bill type that accepts only the billed amount 6 Example or where used Underpayments and overpayments are rejected 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category controls Full payment Plain definition A GePG bill type that accepts the billed amount or more 6 Example or where used Overpayments are refunded by the service provider 6 Source Tanzania Ministry of Finance, GePG FAQ 6
Category controls Payment Registration Number (PRN) Plain definition The number on a URA payment registration slip that the payer quotes when paying 7 Example or where used Used for URA tax and non-tax payments in Uganda 17 Source Uganda Revenue Authority 7
Category controls Payment Registration Slip (PRS) Plain definition The slip URA generates when a payment is registered 7 Example or where used Valid for 21 days, per a 2023 notice 17 Source Atomic Energy Council, Uganda, 19 April 2023 17
Category controls Float Plain definition Days a bank holds collected revenue interest-free before passing it on, used as payment for the bank 1 Example or where used About 2 to 4 days in most Latin American countries 1 Source IMF Technical Note 11/04, August 2011 1
Category controls Fee per transaction Plain definition Paying a collecting bank a fee for each transaction processed 2 Example or where used The IMF says revenue collection services should be paid this way 1 Source IMF Working Paper 10/143, May 2010 2
Category controls Negative fees Plain definition Fees below zero offered by banks competing for government business 1 Example or where used Seen in some Asian countries 1 Source IMF Technical Note 11/04, August 2011 1
Category controls Agency commission Plain definition What the Reserve Bank of India pays agency banks for government business 16 Example or where used Rates revised from 1 April 2025 16 Source Reserve Bank of India circular RBI/2025-26/57 16
Category controls Revenue circuit Plain definition The path of payment data from banks to the tax authority and treasury, each reconciling it 2 Example or where used Banks send daily statements to both 2 Source IMF Working Paper 10/143, May 2010 2
Category controls Transfer of revenue collections Plain definition How fast revenue bodies pass collections to the treasury, PEFA dimension 20.2 18 Example or where used Score A for direct or daily transfer 18 Source PEFA 2016, PI-20 18
Category controls Revenue accounts reconciliation Plain definition Matching assessments, collections, arrears and transfers to the treasury, PEFA dimension 20.3 18 Example or where used Score A for quarterly, within four weeks 18 Source PEFA 2016, PI-20 18
Category controls Bank reconciliation Plain definition Matching government records with bank statements for all active accounts, PEFA dimension 27.1 11 Example or where used Score A for weekly, within one week 11 Source PEFA 2016, Pillar Six 11
Category controls Consolidation of cash balances Plain definition Pooling all government bank and cash balances, PEFA dimension 21.1 19 Example or where used Score A for daily consolidation 19 Source PEFA 2016, PI-21 19
Category controls Revenue leakage Plain definition Loss of revenue that auditors link to manual or unintegrated collection 8 Example or where used Named as a risk at several Tanzanian bodies in 2026 8 Source Controller and Auditor General of Tanzania, 30 March 2026 8
Category audit Collection outside the system Plain definition Revenue collected without using the approved collection system 8 Example or where used 23 Tanzanian LGAs collected TZS 6.65 billion outside GoT-HoMIS 8 Source Controller and Auditor General of Tanzania, 30 March 2026 8
Category audit Not banked Plain definition Revenue recorded as collected but not deposited in the bank 9 Example or where used Sierra Leone Judiciary, NLe4,216,916 in 2024 9 Source Audit Service Sierra Leone, 2024 summary 9
Category audit Not traced Plain definition Transfers auditors could not find in the receiving account 9 Example or where used Customs and excise transfers to the Bank of Sierra Leone in 2024 9 Source Audit Service Sierra Leone, 2024 summary 9
Category audit Manual reconciliation Plain definition Matching records by hand where systems are not linked 8 Example or where used Tanzanian auditors linked it to errors and delayed revenue recognition 8 Source Controller and Auditor General of Tanzania, 30 March 2026 8
Category audit Revenue arrears Plain definition Revenue owed and not yet collected, which PEFA dimension 19.4 monitors 4 Example or where used Zambia's 2024 audit reported K177.9 million not collected 20 Source PEFA 2016 Framework 4
Category audit PEFA Plain definition Public Expenditure and Financial Accountability, a framework for scoring public financial management 4 Example or where used Developed by seven partners, run by a secretariat in Washington DC 4 Source PEFA 2016 Framework 4
Category audit External audit (PI-30) Plain definition The PEFA indicator on audit coverage, reporting to the legislature, follow-up and auditor independence 4 Example or where used Dimension 30.4 covers supreme audit institution independence 4 Source PEFA 2016 Framework 4
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Notes Definitions paraphrase the source. Country examples describe the source's own system and date, not practice everywhere 12 ,15 Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email [email protected]
Sources IMF Fiscal Affairs Department: Treasury Single Account, Technical Notes and Manuals 11/04, by Sailendra Pattanayak and Israel Fainboim (August 2011) IMF, Sailendra Pattanayak and Israel Fainboim: Treasury Single Account: Concept, Design, and Implementation Issues, Working Paper WP/10/143 (May 2010) World Bank: Treasury Single Account Rapid Assessment Toolkit, by Cem Dener (version 2.1, February 2017, first dated October 2013) PEFA Secretariat: Framework for assessing public financial management, PEFA 2016 (2016) Reserve Bank of India: Reserve Bank of India (Regulation of Payment Aggregators) Directions, 2025, RBI/DPSS/2025-26/141 (15 September 2025) Ministry of Finance, Tanzania: GePG frequently asked questions (accessed 24 October 2026) Uganda Revenue Authority: Processes and Systems FAQs (undated) National Audit Office of Tanzania: Annual Report of the Controller and Auditor General on the Audit of Information Systems, FY 2024/25 (30 March 2026) Audit Service Sierra Leone: Graphic Summary of the Auditor-General's Report 2024 (posted April 2026) Ministry of Finance and Planning, Tanzania: Mwongozo ya Namna ya Kuandaa Ankara, Kufanya Malipo na Risiti za GePG, guide to preparing GePG bills, making payments and GePG receipts, version 1.0 (undated, posted January 2020) PEFA Secretariat: Pillar Six, Accounting and reporting, PI-27 Financial data integrity, PEFA 2016 framework (accessed 24 October 2026) Ministry of Finance, Tanzania: About GePG (accessed 24 October 2026) Reserve Bank of India: Master Circular on Conduct of Government Business by Agency Banks, Payment of Agency Commission, RBI/2014-15/109 (1 July 2014, updated 7 January 2015) GSMA, industry association report: Digitalising person-to-government payments, by Nicolas Fichers and Lamia Naji (October 2020) Controller General of Accounts, Government of India: Non-Tax Receipt Portal (accessed 24 October 2026) Reserve Bank of India: Review of instructions issued vide Master Circular on Conduct of Government Business by Agency Banks, Payment of Agency Commission, RBI/2025-26/57 (16 June 2025) Atomic Energy Council, Uganda: Making Payment through the URA Portal (19 April 2023) PEFA Secretariat: PI-20 Accounting for revenue, PEFA 2016 framework (accessed 24 October 2026) PEFA Secretariat: PI-21 Predictability of in-year resource allocation, PEFA 2016 framework (accessed 24 October 2026) Zambia Monitor, Augustine Sichula: Zambia: Auditor-General's 2024 report reveals billions lost to irregularities in public accounts (3 October 2025) 